<SEC-DOCUMENT>0001213900-24-012141.txt : 20240209
<SEC-HEADER>0001213900-24-012141.hdr.sgml : 20240209
<ACCEPTANCE-DATETIME>20240209170450
ACCESSION NUMBER:		0001213900-24-012141
CONFORMED SUBMISSION TYPE:	S-1/A
PUBLIC DOCUMENT COUNT:		126
REFERENCES 429:			333-271416
FILED AS OF DATE:		20240209
DATE AS OF CHANGE:		20240209

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:		S-1/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-276500
		FILM NUMBER:		24616005

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

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

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

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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ECOLOGY COATINGS, INC.
		DATE OF NAME CHANGE:	20080821
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-1/A
<SEQUENCE>1
<FILENAME>ea192587-s1a1_abvcbio.htm
<DESCRIPTION>AMENDMENT NO. 1 TO FORM S-1
<TEXT>
<XBRL>
<?xml version='1.0' encoding='ASCII'?>
<html xmlns:country="http://xbrl.sec.gov/country/2023" xmlns:abvc="http://metuboutique.com/20230930" xmlns:dtr="http://www.xbrl.org/dtr/type/2022-03-31" 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:srt="http://fasb.org/srt/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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">As filed with the Securities and Exchange
Commission on February 9, 2024</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><b style="-keep: true">Registration No. 333-276500</b></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><b>Registration No. 333-271416</b></p><div>

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

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

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

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

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b style="-keep: true">AMENDMENT NO. 1 TO</b></p><div>

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

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

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

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

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

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><ix:nonNumeric contextRef="c0" name="dei:EntityRegistrantName" id="ixv-63"><b>ABVC BIOPHARMA, INC.</b></ix:nonNumeric></p><div>

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

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="vertical-align: top; width: 32%; border-bottom: black 1.5pt solid; text-align: center"><ix:nonNumeric contextRef="c0" format="ixt-sec:stateprovnameen" name="dei:EntityIncorporationStateCountryCode" id="ixv-75"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Nevada</b></span></ix:nonNumeric></td> <td style="vertical-align: bottom; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="vertical-align: top; width: 32%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5084</b></span></td> <td style="vertical-align: bottom; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="vertical-align: top; width: 32%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>26-0014658</b></span></td></tr> <tr> <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(State or other jurisdiction of<br/>
incorporation or organization)</b></span></td> <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Primary Standard Industrial<br/>
Classification Code Number)</b></span></td> <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="vertical-align: top"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(I.R.S. Employer</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Identification Number)</b></p></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer </span></td> <td style="width: 3%">&#9744;</td> <td style="width: 20%">&#160;</td> <td style="width: 25%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer </span></td> <td style="width: 4%">&#9744;</td> <td style="width: 28%">&#160;</td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c0" format="ixt-sec:entityfilercategoryen" name="dei:EntityFilerCategory" id="ixv-228">Non-accelerated filer</ix:nonNumeric> </span></td> <td>&#9746;</td> <td>&#160;</td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller reporting company </span></td> <td><ix:nonNumeric contextRef="c0" format="ixt:fixed-true" name="dei:EntitySmallBusiness" id="ixv-234">&#9746;</ix:nonNumeric></td> <td>&#160;</td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td>&#160;</td> <td>&#160;</td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging growth company </span></td> <td><ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:EntityEmergingGrowthCompany" id="ixv-244">&#9744;</ix:nonNumeric></td> <td>&#160;</td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

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

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

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

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

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

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

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

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

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

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

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: red"><b style="-keep: true">SUBJECT TO COMPLETION, DATED
FEBRUARY 9, 2024</b></p><div>

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">11,714,683 shares of Common Stock</b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">This prospectus relates to the resale, from
time to time, by the selling stockholders identified in this prospectus under the caption &#8220;Selling Stockholders,&#8221; of up to
11,714,683 shares of Common Stock of ABVC BioPharma, Inc., a Nevada corporation (the &#8220;Company&#8221;), $0.001 par value (the &#8220;Common
Stock&#8221;). These shares include: (i) 3,527,778 shares of Common Stock underlying a secured, convertible note pursuant to that certain
securities purchase agreement dated as of February 23, 2023 between the Company and Lind Global Fund II, LP (the &#8220;Lind Transaction&#8221;);
(ii) 5,291,667 shares of Common Stock underlying a common stock purchase warrant pursuant to the Lind Transaction; (iii) 211,667 shares
of Common Stock underlying a placement agent common stock purchase warrant pursuant to the Lind Transaction (the &#8220;PA Warrant&#8221;);
(iv) 342,857 shares of Common Stock of the Company underlying a secured, convertible note pursuant to that certain securities purchase
agreement dated as of November 17, 2023 between the Company and Lind Global Fund II, LP (the &#8220;2<sup>nd</sup> Lind Transaction&#8221;);
(v) 1,000,000 shares of Common Stock underlying a common stock purchase warrant pursuant to the 2<sup>nd</sup> Lind Transaction; (vi)
30,000 shares of Common Stock underlying a placement agent common stock purchase warrant pursuant to the 2<sup>nd</sup> Lind Transaction
(the &#8220;2<sup>nd</sup> PA Warrant&#8221;); (vii) 285,714 shares of Common Stock of the Company underlying a secured, convertible
note pursuant to that certain securities purchase agreement dated as of January 17, 2024 between the Company and Lind (the &#8220;3<sup>rd
</sup>Lind Transaction&#8221;); (viii) 1,000,000 shares of Common Stock underlying a common stock purchase warrant pursuant to the 3<sup>rd
</sup>Lind Transaction; and (ix) 25,000 shares of Common Stock underlying a placement agent common stock purchase warrant pursuant to
the 3<sup>rd</sup> Lind Transaction (the &#8220;3<sup>rd</sup> PA Warrant&#8221;).</span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">
</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

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

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Our
                                            common stock is quoted on the Nasdaq Capital Markets under the symbol ABVC. On January 30,
                                            2024, the closing price of our common stock was $1.45 per share. Prior to August 3, 2021,
                                            our common stock was quoted on the OTC under the symbol ABVC.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">
</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Selling Stockholders may sell their shares
of Common Stock described in this prospectus in a number of different ways, at prevailing market prices or privately negotiated prices
and there is no termination date of the Selling Stockholders&#8217; offering.</p><div>

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

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

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

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

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="-keep: true">The
                                            date of this prospectus is February 9, 2024&#160;</span></p><div>

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

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

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

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

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" name="dei:AmendmentDescription" id="ixv-367"><span style="-keep: true">This Amendment No. 1 to the registration statement
on Form S-1 (Registration No. 333-276500) is filed for the purpose of responding to SEC comments requiring that we include executive
compensation for the fiscal year ended December 31, 2023 and update the selling shareholder table to clarify that it includes all shares
issued to the selling shareholders. We are also filing this amendment to register additional resale securities issued to the selling
stockholders identified in this prospectus under the caption &#8220;Selling Stockholders&#8221;.</span></ix:nonNumeric></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-indent: 0.5in"><b style="-keep: true"><i>Registration Statement on Form S-1 (File
No. 333-276500)</i></b></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">This prospectus relates to the resale, from
time to time, by the selling stockholders identified in this prospectus under the caption &#8220;Selling Stockholders,&#8221; of: (a)
up to 342,857 shares of Common Stock of the Company, which are issuable upon conversion of a secured, convertible note pursuant to that
certain securities purchase agreement dated as of November 17, 2023 (the &#8220;2<sup>nd</sup> Lind Transaction&#8221;) between the Company
and Lind Global Fund II, LP (&#8220;Lind&#8221;) in the principal amount of $1,200,000 (the &#8220;2<sup>nd</sup> Lind Note&#8221;),
at a conversion price, which shall be the lesser of (i) $3.50 (the &#8220;Fixed Price&#8221;) and (ii) 90% of the three lowest VWAPs
(as defined in the 2<sup>nd</sup> Lind Note) during the 20 trading days prior to conversion, (b) 1,000,000 shares of Common Stock underlying
a common stock purchase warrant (the &#8220;2<sup>nd</sup> Lind Warrant&#8221;) at an initial exercise price of $2 per share, (c) 30,000
shares of Common Stock underlying a placement agent common stock purchase warrant pursuant to the 2<sup>nd</sup> Lind Transaction, (the
&#8220;2<sup>nd</sup> PA Warrant&#8221;); (d) 285,714 shares of Common Stock of the Company underlying a secured, convertible note pursuant
to that certain securities purchase agreement dated as of January 17, 2024 between the Company and Lind (the &#8220;3<sup>rd</sup> Lind
Transaction&#8221;); (e) 1,000,000 shares of Common Stock underlying a common stock purchase warrant pursuant to the 3<sup>rd</sup> Lind
Transaction; and (f) 25,000 shares of Common Stock underlying a placement agent common stock purchase warrant pursuant to the 3<sup>rd
</sup>Lind Transaction (the &#8220;3<sup>rd</sup> PA Warrant&#8221;).</span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><b><i>Post-Effective Amendment No. 1 to Registration
Statement on Form S-1 (File No. </i>333-271416<i>)</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 18pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On April 24, 2023, we filed a registration statement
with the SEC, on Form S-1 (File No. 333-271416) (the &#8220;Prior Registration Statement&#8221;), to initially register for resale 9,031,112
shares of our common stock, which includes: (i) 3,527,778 shares of common stock underlying secured convertible note (the &#8220;Lind
Note&#8221;) pursuant to that certain securities purchase agreement dated as of February 23, 2023, (ii) 5,291,667 shares of common stock
underlying a warrant dated February 23, 2023 (the &#8220;Lind Warrant&#8221;) and (iii) 211,667 shares of common stock underlying a placement
agent warrant dated February 23, 2023.</p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Prior Registration Statement was declared
effective by the SEC on June 8, 2023. Pursuant to Rule 429 this registration statement shall constitute Post-Effective Amendment No. 1
to the Prior Registration Statement with respect to the offering of any unsold shares thereunder and is being filed to update certain
other information in the Prior Registration Statement. No additional securities are being registered under this Post-Effective Amendment
No. 1. All applicable registration fees for the Prior Registration Statement were paid at the time of the original filing of the Prior
Registration Statement. Accordingly, upon effectiveness, this Registration Statement shall act as a post-effective amendment to the Prior
Registration Statement.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt -0.25in">&#160;</p><div>

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

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

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

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

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; width: 92%"><a href="#a_001"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PROSPECTUS CONVENTIONS</b></span></a></td>
    <td style="width: 8%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_002"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>INDUSTRY AND MARKET DATA</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iii</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_003"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PROSPECTUS SUMMARY</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_004"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>THE OFFERING</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_005"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>RISK FACTORS</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_006"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">27</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_007"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>USE OF PROCEEDS</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">28</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_008"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>MANAGEMENT&#8217;S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">29</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_009"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BUSINESS</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">61</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_010"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>MANAGEMENT</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">76</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_011"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>EXECUTIVE COMPENSATION</b></span></a></td>
    <td style="text-align: center">81</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_012"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">85</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_015"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>RELATED PARTY TRANSACTIONS OF DIRECTORS AND EXECUTIVE OFFICERS OF THE COMBINED COMPANY</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">86</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_014"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>DESCRIPTION OF SECURITIES</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">90</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_016"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SELLING STOCKHOLDERS</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">92</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_017"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PLAN OF DISTRIBUTION</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">93</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_018"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>LEGAL MATTERS</b></span></a></td>
    <td style="text-align: center">9<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_019"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>EXPERTS</b></span></a></td>
    <td style="text-align: center">9<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_020"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>WHERE YOU CAN FIND MORE INFORMATION</b></span></a></td>
    <td style="text-align: center">9<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8220;Lind&#8221; refers to Lind Global Fund
II, LP;</p><div>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

</div><div style="padding-right: 5.4pt; padding-left: 5.4pt; border: Black 1.5pt solid">

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

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

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

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

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We devote our resources to building a sophisticated
biotech company and becoming a pioneer in the biopharmaceutical industry. Dr. Uttam Patil, our Chief Executive Officer, and Dr. Tsung-Shann
Jiang, the founder and majority shareholder of the Company, understand the challenges and opportunities of the biotech industry and intend
to provide therapeutic solutions to significant unmet medical needs and to improve health and quality of human life by developing innovative
botanical drugs to treat central nervous system (&#8220;CNS&#8221;) and oncology/ hematology diseases.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

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

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

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

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

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

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

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

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

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

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


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

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

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

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

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

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

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

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

</div><div>

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

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

</div><div style="padding-right: 5.4pt; padding-left: 5.4pt; border: Black 1.5pt solid">

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

</div><div>

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

</div><!-- Field: Page; Sequence: 8; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><div style="padding-right: 5.4pt; padding-left: 5.4pt; border: Black 1.5pt solid">

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

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

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

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

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

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

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

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

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

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 24, 2023, the Company received a deficiency
letter from the Nasdaq Listing Qualifications Department (the &#8220;Staff&#8221;) of the Nasdaq Stock Market LLC (&#8220;Nasdaq&#8221;)
notifying the Company that it was not in compliance with the minimum stockholders' equity requirement, or the alternatives of market value
of listed securities or net income from continuing operations, for continued listing on the Nasdaq Capital Market. Nasdaq Listing Rule
5550(b)(1) requires listed companies to maintain stockholders&#8217; equity of at least $2,500,000, and the Company&#8217;s stockholders&#8217;
equity was $1,734,507 as of March 31, 2023. In accordance with Nasdaq rules, the Company had 45 calendar days, or until July 10, 2023,
to submit a plan to regain compliance. In response to the submitted plan, Nasdaq granted us an extension until August 31, 2023 to evidence
compliance. Following several transactions we then completed, on September 6, 2023, Nasdaq informed us that they determined that we are
in compliance with Nasdaq Listing Rule 5550(b)(1).</p>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

</div><div>

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

</div><!-- Field: Page; Sequence: 9; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><div style="padding-right: 5.4pt; padding-left: 5.4pt; border: Black 1.5pt solid">

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

</div><div>

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

</div><!-- Field: Page; Sequence: 10; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><div style="padding-right: 5.4pt; padding-left: 5.4pt; border: Black 1.5pt solid">

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

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

</div><div>

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

</div><!-- Field: Page; Sequence: 11; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><div style="padding-right: 5.4pt; padding-left: 5.4pt; border: Black 1.5pt solid">

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

</div><div>

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

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

</div><div style="padding-right: 5.4pt; padding-left: 5.4pt; border: Black 1.5pt solid">

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

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

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

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

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 30%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common
    Stock being offered by Selling Stockholders</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="-keep: true">Up
                                            to 11,714,683 shares of Common Stock, including: (i) up to 3,527,778 shares of Common Stock,
                                            issuable upon full conversion of the Lind Note in the principal amount of $3,704,167, (ii)
                                            up to 5,291,667 shares of Common Stock underlying the Lind Warrant, (iii) up to 211,667 shares
                                            of Common Stock underlying the PA Warrant, (iv) up to 342,857 shares of Common Stock, issuable
                                            upon full conversion of the 2nd Lind Note in the principal amount of $1,200,000, (v) up to
                                            1,000,000 shares of Common Stock underlying the 2<sup>nd</sup> Lind Warrant; (vi) 30,000
                                            shares of Common Stock underlying a placement agent common stock purchase warrant pursuant
                                            to the 2<sup>nd</sup> Lind Transaction; (vii) 285,714&#160; shares of Common Stock, issuable
                                            upon full conversion of the 3<sup>rd</sup> Lind Note in the principal amount of $1,000,000;
                                            (viii) 1,000,000 shares of Common Stock underlying a common stock purchase warrant pursuant
                                            to the 3rd Lind Transaction; and (ix) 25,000 shares of Common Stock underlying a placement
                                            agent common stock purchase warrant pursuant to the 3rd Lind Transaction.</span></p>
                                                                     <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Selling Stockholders may sell their shares of Common Stock at prevailing market prices or privately negotiated prices. We will not
    receive any proceeds from the sales by the Selling Stockholders.</span></p></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Use of Proceeds</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We will not receive any
    proceeds from the sale of shares by the Selling Stockholders.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trading Symbol</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk Factors</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The securities offered
    by this prospectus are speculative and involve a high degree of risk and investors purchasing securities should not purchase the
    securities unless they can afford the loss of their entire investment. You should read &#8220;Risk Factors,&#8221; beginning on page
    8 for a discussion of factors to consider before deciding to invest in our securities. </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transfer Agent</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">VStock Transfer, LLC</span></td></tr>
  </table>

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

</div><div>

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

</div><!-- Field: Page; Sequence: 13; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

</div><!-- Field: Page; Sequence: 14; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

</div><!-- Field: Page; Sequence: 15; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">decreased demand for our product candidates or products that we may develop;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">injury to our reputation and significant negative media attention;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">withdrawal of clinical trial participants;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">significant costs to defend resulting litigation;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">substantial monetary awards to trial participants or patients;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">loss of revenue;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">reduced resources of our management to pursue our business strategy; and</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the inability to commercialize any products that we may develop.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

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

</div><!-- Field: Page; Sequence: 16; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

</div><!-- Field: Page; Sequence: 17; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">collaborators
may have significant discretion in determining the efforts and resources that they will apply to these collaborations;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">collaborators
may not pursue development and commercialization of our product candidate or may elect not to continue or renew development or commercialization
programs based on preclinical or clinical trial results, changes in the collaborators&#8217; strategic focus or available funding, or
external factors such as an acquisition that diverts resources or creates competing priorities;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">collaborators
may delay clinical trials, provide insufficient funding for a clinical trial program, stop a clinical trial or abandon a product candidate,
repeat or conduct new clinical trials or require a new formulation of a product candidate for clinical testing;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">collaborators
could independently develop, or develop with third parties, products that compete directly or indirectly with our product candidate if
the collaborators believe that competitive products are more likely to be successfully developed or can be commercialized under terms
that are more economically attractive than ours;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">collaborators
with marketing and distribution rights to one or more products may not commit sufficient resources to the marketing and distribution
of such product or products;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">collaborators
may not properly maintain or defend our intellectual property rights or may use our proprietary information in such a way as to invite
litigation that could jeopardize or invalidate our intellectual property or proprietary information or expose us to potential litigation;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">collaborators
may infringe the intellectual property rights of third parties, which may expose us to litigation and potential liability;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">disputes
may arise between the collaborators and us that result in the delay or termination of the research, development or commercialization
of our product candidate or that result in costly litigation or arbitration that diverts management attention and resources; and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">collaborations
may be terminated and, if terminated, may result in a need for additional capital to pursue further development or commercialization
of the applicable product candidates.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

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

</div><!-- Field: Page; Sequence: 18; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">its
    inability to effectively identify and align with commercial partners in the U.S. to collaborate the development of ABV-1504 for the
    treatment of Major Depressive Disorder, ABV-1505 to treat Attention-Deficit Hyperactivity Disease, ABV-1501 for the treatment of
    Triple Negative Breast Cancer, ABV-1519 to treat of Non-Small Cell Lung Cancer, ABV-1703 to the treatment of Pancreatic Cancer, ABV-1601
    to treat Depression in Cancer Patients and ABV-1702 to treat Myelodysplastic syndromes and ABV-1701 Vitargus for the treatments of
    Retinal Detachment or Vitreous Hemorrhage;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">its
    inability to secure appropriate contract research organizations (&#8220;CRO&#8221;s) to conduct data analysis, lab research and FDA
    communication; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">its
    inability to effectively continue clinical studies on and secure positive research results of all of our investigational new drugs
    to attract additional commercial collaborators outside the U.S.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></p><div>

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

</div><!-- Field: Page; Sequence: 19; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

</div><!-- Field: Page; Sequence: 20; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

</div><!-- Field: Page; Sequence: 21; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

</div><!-- Field: Page; Sequence: 22; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

</div><!-- Field: Page; Sequence: 23; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

</div><!-- Field: Page; Sequence: 24; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

</div><!-- Field: Page; Sequence: 25; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

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

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

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

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

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

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

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

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are subject to a number of risks associated
with our indebtedness, including: 1) we must dedicate a portion of our cash flows from operations to pay debt service costs, and therefore
we have less funds available for operations and other purposes; 2) it may be more difficult and expensive to obtain additional funds through
financings, if available at all; 3) we are more vulnerable to economic downturns and fluctuations in interest rates, less able to withstand
competitive pressures and less flexible in reacting to changes in our industry and general economic conditions; and 4) if we default under
any of our existing credit facilities or if our creditors demand payment of a portion or all of our indebtedness, we may not have sufficient
funds to make such payments. As of September 30, 2023 and December 31, 2022, our outstanding current liabilities were approximately $5.3
and $5.5 million, respectively, which consisted primarily of short-term bank loans and accrued expenses. On April 5 and 20, 2020, we entered
into certain exchange agreements separately with certain U.S. and non-U.S. holders of certain convertible promissory notes in the aggregate
amount of $1,446,780; pursuant to the exchange agreements, we issued to the Holders an aggregate of 795,735 shares of Common Stock and
warrants to purchase 795,735 shares of Common Stock. On November 9, 2020, we entered into an exchange agreement with a certain non-U.S.
holder of certain convertible promissory notes in the amount of $270,272; pursuant to the exchange agreements, we will issue to the holder
an aggregate of 120,121 shares of Common Stock and warrants to purchase 120,121 shares of Common Stock. We also agreed to issue an aggregate
of 545,182 options of common stock to some of our employees in lieu of their deferred salaries in an aggregate amount of $1,090,360.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

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

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

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

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

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

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

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

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

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

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

</div><!-- Field: Page; Sequence: 26; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

</div><!-- Field: Page; Sequence: 27; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

</div><!-- Field: Page; Sequence: 28; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

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

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

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Our
executive officers, directors, and principal shareholders own, in the aggregate, approximately 20% of our outstanding Common Stock. As
a result of their stockholdings, these shareholders are able to assert substantial control over matters requiring shareholder approval,
including the election of directors and approval of significant corporate transactions. This could delay or prevent an outside party
from acquiring or merging with us even if our other shareholders wanted it to occur.</span></p><div>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

</div><!-- Field: Page; Sequence: 29; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

</div><!-- Field: Page; Sequence: 30; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

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

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

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If
we fail to satisfy the continued listing requirements of the Nasdaq Capital Market, such as the corporate governance requirements or
the minimum closing bid price requirement, the Nasdaq Capital Market may take steps to delist our common stock. Such a delisting would
likely have a negative effect on the price of our common stock and would impair your ability to sell or purchase our common stock when
you wish to do so.</span></p><div>

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

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If
we fail to regain compliance on or prior to August 14, 2023, we could be subject to suspension and delisting proceedings, unless we timely
appeal for a hearing before a Nasdaq Hearings Panel. The request for a hearing will stay any suspension or delisting action pending the
issuance of the decision of the Nasdaq Hearings Panel following the hearing and the expiration of any additional extension granted by
the Nasdaq Hearings Panel. The deficiency has no immediate effect on the listing of our common stock, and our common stock continues
to trade on the Nasdaq Capital Market under the symbol &#8220;ABVC&#8221; at this time. However, there can be no assurance that we will
be able to regain compliance with the bid price requirement under Nasdaq Listing Rule 5550(a)(2).</span></p><div>

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 24, 2023, the Company received a deficiency
letter from the Nasdaq Listing Qualifications Department (the &#8220;Staff&#8221;) of the Nasdaq Stock Market LLC (&#8220;Nasdaq&#8221;)
notifying the Company that it is not currently in compliance with the minimum stockholders' equity requirement, or the alternatives of
market value of listed securities or net income from continuing operations, for continued listing on the Nasdaq Capital Market. Nasdaq
Listing Rule 5550(b)(1) requires listed companies to maintain stockholders&#8217; equity of at least $2,500,000, and the Company&#8217;s
stockholders&#8217; equity was $1,734,507 as of March 31, 2023. In accordance with Nasdaq rules, the Company has 45 calendar days, or
until July 10, 2023, to submit a plan to regain compliance. If the plan is accepted, Nasdaq can grant an extension of up to 180 calendar
days from the date of the letter, or until December 11, 2023, to evidence compliance. If Nasdaq does not accept the Company&#8217;s compliance
plan, the Company may appeal the decision to a Hearing&#8217;s Panel. On July 31, 2023, the Company issued 300,000 shares of Common Stock
and 200,000 pre-funded warrants, at an exercise price of $0.01 per share, in a registered direct offering. Pursuant to this transaction,
the stockholders&#8217; equity was increased by $1.75M. On August 1, 2023, $500,000 of Notes were converted at $3.50 per share and the
holder received 142,857 shares of Common Stock. As a result of this conversion, the stockholders&#8217; equity was increased by $0.5M.
Additionally, on August 17, 2023, the Company entered into a cooperation agreement with Zhonghui United Technology (Chengdu) Group Co.,
Ltd. Following execution of definitive agreements, the Company will acquire a 20% ownership of certain property and a parcel of the land
owned by Zhonghui in exchange for an aggregate of 370,000 shares of Common Stock. Although the closing of this transaction is subject
to the satisfaction or waiver of certain standard closing conditions, the Company believes it will close, following which the Company
estimates the stockholders&#8217; equity will increase by $7.4M.&#160;O<span>n February 24, 2023, the
Company entered into a securities purchase agreement with Lind, pursuant to which the Company issued Lind a secured, convertible note
in the principal amount of $3,704,167 (the &#8220;Lind Offering&#8221;), for a purchase price of $3,175,000 (the &#8220;Lind Note&#8221;),
that is convertible into shares of Common Stock at an initial conversion price of $1.05 per share, subject to adjustment.&#160;</span>On
August 24, 2023, the Company started repaying Lind the monthly installments due under the Lind Notes; $308,000 was repaid via the issuance
of 176,678 shares of Common Stock (the &#8220;Monthly Shares&#8221;) at the Redemption Share Price (as defined in the Lind Note) of $1.698
per share. Pursuant to the terms of the Lind Note, Lind increased the amount of the next monthly payment to one million dollars, such
that as of September and together with the Monthly Shares, the Company will have repaid Lind a total of $1M by September 2023. As a result,
the stockholders&#8217; equity will increase by an additional $1M. As a result of the four transactions referenced above, the Company
estimates that its stockholders&#8217; equity has increased by approximately $3.25M and will increase by another $7.4M upon issuance of
shares to Zhonghui, for a total of approximately $10.65M. As of August 31, 2023, the Company believes it has regained compliance with
the stockholders&#8217; equity requirement. Nasdaq will continue to monitor the Company&#8217;s ongoing compliance with the stockholders&#8217;
equity requirement, and if at the time of the Company&#8217;s next periodic report the Company does not evidence compliance, it may be
subject to delisting.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

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

</div><!-- Field: Page; Sequence: 31; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If
our common stock were delisted from the Nasdaq, trading of our common stock would most likely take place on an over-the-counter market
established for unlisted securities, such as the OTCQB or the Pink Market maintained by OTC Markets Group Inc. An investor would likely
find it less convenient to sell, or to obtain accurate quotations in seeking to buy, our common stock on an over-the-counter market,
and many investors would likely not buy or sell our common stock due to difficulty in accessing over-the-counter markets, policies preventing
them from trading in securities not listed on a national exchange or other reasons. In addition, as a delisted security, our common stock
would be subject to SEC rules as a &#8220;penny stock,&#8221; which impose additional disclosure requirements on broker-dealers. The
regulations relating to penny stocks, coupled with the typically higher cost per trade to the investor of penny stocks due to factors
such as broker commissions generally representing a higher percentage of the price of a penny stock than of a higher-priced stock, would
further limit the ability of investors to trade in our common stock.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
the event of a delisting, we anticipate that we would take actions to restore our compliance with the Nasdaq Capital Market or another
national exchange&#8217;s listing requirements, but we can provide no assurance that any such action taken by us would allow our Common
Stock to remain listed on the Nasdaq Capital Market, stabilize our market price, improve the liquidity of our common stock, prevent our
common stock from dropping below the Nasdaq Capital Market&#8217;s minimum bid price requirement, or prevent future non-compliance with
the Nasdaq Capital Market or another national exchange&#8217;s listing requirements.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>We
will continue to incur significant increased costs as a result of operating as a public company, and our management will be required
to devote substantial time to new compliance requirements as a result of our Common Stock being listed on the Nasdaq Capital Market.</i></b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">We
will continue to incur significant increased costs as a result of operating as a public company, and our management will be required
to devote substantial time to new compliance requirements of the Nasdaq Capital Market. As a public company, we will continue to incur
significant legal, accounting and other expenses. We are subject to mandatory reporting requirements of the Exchange Act, which require,
among other things, that we continue to file with the SEC annual, quarterly and current reports with respect to our business and financial
condition, that we were not required to file as a voluntary reporting company (though we did file such reports with the SEC on a voluntary
basis). We have incurred and will continue to incur costs associated with the preparation and filing of these SEC reports. Furthermore,
we are subject to mandatory new corporate governance and other compliance requirements of the Nasdaq Capital Market. In addition, the
Sarbanes-Oxley Act, as well as rules subsequently implemented by the SEC, the Dodd-Frank Wall Street Reform and Consumer Protection Act
and the Nasdaq Capital Market or another national exchange have imposed various other requirements on public companies. Stockholder activism,
the current political environment and the current high level of government intervention and regulatory reform may lead to substantial
new regulations and disclosure obligations, which may lead to additional compliance costs and impact (in ways we cannot currently anticipate)
the way we operate our business. Our management and other personnel will need to devote a substantial amount of time to these compliance
initiatives. Moreover, these rules and regulations have and will continue to increase our legal and financial compliance costs and will
make some activities more time-consuming and costly.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
addition, if and when we cease to be a smaller reporting company and become subject to Section 404(b) of the Sarbanes-Oxley Act, we will
be required to furnish an attestation report on internal control over financial reporting issued by our independent registered public
accounting firm. To achieve compliance with Section 404 within the prescribed time period, we will continue to be engaged in a process
to document and evaluate our internal control over financial reporting, which is both costly and challenging. In this regard, we will
need to dedicate substantially greater internal resources, potentially engage outside consultants and adopt a detailed work plan to assess
and document the adequacy of internal control over financial reporting, continue steps to improve control processes as appropriate, validate
through testing that controls are functioning as documented and implement a continuous reporting and improvement process for internal
control over financial reporting. Despite our efforts, there is a risk that our independent registered public accounting firm, when required,
will not be able to conclude within the prescribed timeframe that our internal control over financial reporting is effective as required
by Section 404. This could result in an adverse reaction in the financial markets due to a loss of confidence in the reliability of our
financial statements.</span></p><div>

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

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

</div><!-- Field: Page; Sequence: 32; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

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

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

</div><div><a id="a_006"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>SPECIAL
NOTE REGARDING FORWARD-LOOKING STATEMENTS</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">This
prospectus contains forward-looking statements that involve risks and uncertainties, including statements based on our current expectations,
assumptions, estimates and projections about us, our industry and the regulatory environment in which we and companies integral to our
ecosystem operate. The forward-looking statements are contained principally in the sections entitled &#8220;Prospectus Summary,&#8221;
&#8220;Risk Factors,&#8221; &#8220;Use of Proceeds,&#8221; &#8220;Management&#8217;s Discussion and Analysis of Financial Condition and
Results of Operations&#8221; and &#8220;Business.&#8221; These statements involve known and unknown risks, uncertainties and other factors
that may cause our actual results, performance or achievements to be materially different from those expressed or implied by the forward-looking
statements. In some cases, these forward-looking statements can be identified by words or phrases such as &#8220;may,&#8221; &#8220;will,&#8221;
&#8220;expect,&#8221; &#8220;anticipate,&#8221; &#8220;aim,&#8221; &#8220;estimate,&#8221; &#8220;intend,&#8221; &#8220;plan,&#8221;
&#8220;believe,&#8221; &#8220;potential,&#8221; &#8220;continue,&#8221; &#8220;is/are likely to&#8221; or other similar expressions.
The forward-looking statements included in this prospectus relate to, among others:</span></p><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">risks
    and uncertainties associated with our research and development activities, including our clinical trials and preclinical studies;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    timing or likelihood of regulatory filings and approvals or of alternative regulatory pathways for our drug candidates;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    expectations regarding the potential market size and the size of the patient populations for our drug candidates, if approved for
    commercial use, and our ability to serve such markets;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">estimates
    of our expenses, future revenue, capital requirements and our needs for additional financing;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    ability to develop, acquire and advance our product candidates into, and successfully complete, clinical trials and preclinical studies
    and obtain regulatory approvals;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    implementation of our business model and strategic plans for our business and drug candidates;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    initiation, cost, timing, progress and results of future preclinical studies and clinical trials, and our research and development
    programs;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    terms of future licensing arrangements, and whether we can enter into such arrangements at all;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">timing
    and receipt or payments of licensing and milestone revenues, if any;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    scope of protection we are able to establish and maintain for intellectual property rights covering our drug candidates and our ability
    to operate our business without infringing the intellectual property rights of others;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

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

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    ability to maintain and establish collaborations or obtain additional funding;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    success of competing therapies that are currently or may become available;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    ability to continue as a going concern;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    effect of the ongoing COVID-19 pandemic;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    financial performance; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">developments
    and projections relating to our competitors and our industry.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

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

</div><!-- Field: Page; Sequence: 33; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">We
caution you that the forward-looking statements highlighted above do not encompass all of the forward-looking statements made in this
prospectus or in the documents incorporated by reference in this prospectus.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There are important factors that could cause actual
results to vary materially from those described herein as anticipated, estimated or expected, including, but not limited to: the effects
of the COVID-19 outbreak, including on the demand for our products&#894; the duration of the COVID-19 outbreak and severity of such outbreak
in regions where we operate&#894; the pace of recovery following the COVID-19 outbreak&#894; our ability to implement cost containment
and business recovery strategies&#894; the adverse effects of the COVID-19 outbreak on our business or the market price of our common
stock; competition in the industry in which we operate and the impact of such competition on pricing, revenues and margins, volatility
in the securities market due to the general economic downturn; SEC regulations which affect trading in the securities of &#8220;penny
stocks,&#8221; and other risks and uncertainties described herein and the risk factors set forth in Part I - Item 1A, &#8220;Risk Factors&#8221;,
in our Annual Report on Form 10-K for the year ended December 31, 2022, as filed with the SEC on March 31, 2023, and elsewhere in the
documents incorporated by reference into this prospectus. Moreover, we operate in a very competitive and challenging environment. New
risks and uncertainties emerge from time to time, and it is not possible for us to predict all risks and uncertainties that could have
an impact on the forward-looking statements contained in this prospectus and in the documents incorporated by reference in this prospectus.
We cannot assure you that the results, events and circumstances reflected in the forward-looking statements will be achieved or occur,
and actual results, events or circumstances could differ materially from those described in the forward-looking statements. Except as
required by law, we assume no obligation to update any forward-looking statements publicly, or to update the reasons actual results could
differ materially from those anticipated in any forward- looking statements, even if new information becomes available in the future.
Depending on the market for our stock and other conditional tests, a specific safe harbor under the Private Securities Litigation Reform
Act of 1995 may be available. Notwithstanding the above, Section 27A of the Securities Act of 1933, as amended (the &#8220;Securities
Act&#8221;) and Section 21E of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;) expressly state that the
safe harbor for forward-looking statements does not apply to companies that issue penny stock. Because we may from time to time be considered
to be an issuer of penny stock, the safe harbor for forward-looking statements may not apply to us at certain times.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
forward-looking statements contained in this prospectus and in the documents incorporated by reference in this prospectus relate only
to events as of the date on which the statements are made. We do not undertake any obligation to release publicly any revisions to such
forward-looking statements to reflect events or circumstances after the date of this prospectus or to reflect the occurrence of unanticipated
events. We may not actually achieve the plans, intentions or expectations disclosed in our forward-looking statements and you should
not place undue reliance on our forward-looking statements. Our forward-looking statements do not reflect the potential impact of any
future acquisitions, mergers, dispositions, joint ventures, other strategic transactions or investments we may make.</span></p><div>

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

</div><div><a id="a_007"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>USE
OF PROCEEDS</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">We
will not receive any proceeds from the sale of the shares of Common Stock by the selling stockholders pursuant to this prospectus. All
proceeds from the sale of the shares will be for the account of the selling stockholder. The selling stockholder may sell these shares
in the open market or otherwise, at market prices prevailing at the time of sale, at prices related to the prevailing market price, or
at negotiated prices.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
selling stockholder will pay any underwriting discounts and commissions and expenses incurred by the selling stockholder for brokerage
or legal services or any other expenses incurred by the selling stockholder in disposing of the shares included in this prospectus. We
will bear all other costs, fees and expenses incurred in effecting the registration of the shares covered by this prospectus, including
all registration and filing fees and fees and expenses of our counsel and accountants.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>DETERMINATION
OF OFFERING PRICE</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
selling stockholders may sell these shares in the over-the-counter market or otherwise, at market prices prevailing at the time of sale,
at prices related to the prevailing market price, or at negotiated prices. We will not receive any proceeds from the sale of shares by
the selling stockholders.</span></p><div>

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

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

</div><!-- Field: Page; Sequence: 34; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

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

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

</div><div><a id="a_008"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>MANAGEMENT&#8217;S
DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>The
following discussion and analysis should be read together with our financial statements and the related notes appearing elsewhere in
this prospectus. This discussion contains forward-looking statements reflecting our current expectations that involve risks and uncertainties.
See &#8220;Cautionary Note Regarding Forward-Looking Statements and Industry Data&#8221; for a discussion of the uncertainties, risks
and assumptions associated with these statements. Actual results and the timing of events could differ materially from those discussed
in our forward-looking statements as a result of many factors, including those set forth under &#8220;Risk Factors&#8221; and elsewhere
in this prospectus.</i></span></p><div>


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

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From its inception, the Company has not generated
substantial revenue from its medical device and new drug development. For the quarter ended September 30, 2023 and the year ended December
31, 2022, the Company generated $15,884 and $969,783 in revenue, respectively, mainly from the sale of Contract Development &amp; Manufacturing
Organization (&#8220;CDMO&#8221;) services.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

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

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">ABVC
BioPharma Inc., which was incorporated under the laws of the State of Nevada on February 6, 2002, is a clinical stage biopharmaceutical
company focused on development of new drugs and medical devices, all of which are derived from plants.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Medicines
derived from plants have a long history of relieving or preventing many diseases and, typically, have exhibited fewer side effects than
drugs developed from animals or chemical ingredients. Perhaps the most famous example is aspirin, which evolved from a compound found
in the bark and leaves of the willow tree and was later marketed by Bayer starting in 1899. Aspirin has very few serious side effects
and has proven to be one of the most successful drugs in medical history. Some 50 years later, scientists identified anticancer compounds
in the rosy periwinkle, which Eli Lilly subsequently produced for the treatment of leukemia and Hodgkins disease. Other well-known examples
of successful botanical drugs include the cancer-fighting Taxol, isolated from the Pacific yew tree.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company develops its pipeline by carefully tracking new medical discoveries or medical device technologies in research institutions in
the Asia-Pacific region. Pre-clinical, disease animal model and Phase I safety studies are examined closely by the Company&#8217;s scientists
and other specialists known to the Company to identify drugs that it believes demonstrate efficacy and safety based on the Company&#8217;s
internal qualifications. Once a drug is shown to be a good candidate for further development and ultimately commercialization, BriVision
licenses the drug or medical device from the original researchers and begins to introduce the drugs clinical plan to highly respected
principal investigators in the United States, Australia and Taiwan. In almost all cases, we have found that research institutions in
each of those countries are eager to work with the Company to move forward with Phase II clinical trials.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">Currently,
institutions conducting phase II clinical trials in partnership with ABVC include:</span></p><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Medical
Device: ABV-1701, Vitargus&#174; in vitrectomy surgery, Phase II Study in Australia and Thailand, Principal Investigator: Professor/Dr.
Matthew Simunovic, Sydney Eye Hospital; Dr. Elvis Ojaimi, East Melbourne Eye Group &amp; East Melbourne Retina, Duangnate Rojanaporn,
M.D., Ramathibodi Hospital Thailand; and Thuss Sanguansak, M.D., Srinagarind Hospital, Thailand.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
ABV-1505, Adult Attention-Deficit Hyperactivity Disorder (ADHD), Phase II, Part II, NCE drug Principal Investigators: Keith McBurnett,
Ph.D. and Linda Pfiffner, Ph.D., University of California San Francisco (UCSF), School of Medicine and five (5) major hospitals in Taiwan.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
    ABV-1601, Major Depression in Cancer Patients, Phase I/II, NCE drug Principal Investigator: Scott Irwin, MD, Ph.D. &#8211; Cedars
    Sinai Medical Center (CSMC)</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

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

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
    ABV-1519, A Phase I/II, Open Label Study to Evaluate the Safety and Efficacy of BLEX 404 Oral Liquid Combined with Pemetrexed
    + Carboplatin Therapy in Patients with Advanced Inoperable or Metastatic EGFR wild-type Non-Small Cell Lung Cancer Patients</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Upon successful completion of the Phase II trial,
the Company will seek a partner &#8211; a large pharmaceutical company &#8211; to complete a Phase III study, submit the New Drug Application
(NDA), and commercialize the drug upon approval by the FDA and Taiwan FDAs. The Company expects to seek its first commercialization partner
in 2023 for Vitargus, its vitreous substitute that helps to maintain a round shape and retinal location during vitrectomy surgery.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Another part of the Company&#8217;s business is
conducted by BioKey, a wholly-owned subsidiary, that is engaged in a wide range of services, including, API characterization, pre-formulation
studies, formulation development, analytical method development, stability studies, IND/NDA/ANDA/510K submissions, and manufacturing clinical
trial materials (phase I through phase III) and commercial manufacturing.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

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

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

</div><!-- Field: Page; Sequence: 35; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
February 8, 2019, the Company, BioLite Holding, Inc. (&#8220;BioLite&#8221;), BioKey, Inc. (&#8220;BioKey&#8221;), BioLite Acquisition
Corp., a direct wholly-owned subsidiary of the Company (&#8220;Merger Sub 1&#8221;), and BioKey Acquisition Corp., a direct wholly-owned
subsidiary of the Company (&#8220;Merger Sub 2&#8221;) (collectively referred to as the &#8220;Parties&#8221;) completed the business
combination pursuant to that certain Agreement and Plan of Merger (the &#8220;Merger Agreement&#8221;), dated January 31, 2018, pursuant
to which the Company acquired BioLite and BioKey via issuing shares of the Company&#8217;s Common Stock to the shareholders of BioLite
and BioKey. As a result, BioLite and BioKey became two wholly-owned subsidiaries of the Company on February 8, 2019. The Company issued
an aggregate of 104,558,777 shares of Common Stock (prior to the reverse stock split in 2019) to the shareholders of both BioLite and
BioKey under a registration statement on Form S-4 (file number 333-226285), which became effective by operation of law on or about February
5, 2019.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">BioLite was incorporated under the laws of the
State of Nevada on July 27, 2016, with 500,000,000 shares authorized, par value $0.0001. BioLite&#8217;s key subsidiaries include BioLite
BVI, Inc. (&#8220;BioLite BVI&#8221;), which was incorporated in the British Virgin Islands on September 13, 2016 and BioLite, Inc. (&#8220;BioLite
Taiwan&#8221;), a Taiwanese corporation that was founded in February 2006. BioLite Taiwan has been in the business of developing new drugs
for over ten years.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">BioLite
and BioLite BVI are holding companies and have not carried out substantive business operations of their own.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January 2017, BioLite, BioLite BVI, BioLite
Taiwan, and certain shareholders of BioLite Taiwan entered into a share purchase / exchange agreement (the &#8220;BioLite Share Purchase
/ Exchange Agreement&#8221;). Pursuant to the BioLite Share Purchase / Exchange Agreement, the shareholder participants to the BioLite
Share Purchase / Exchange Agreement sold their equity in BioLite Taiwan and used the proceeds from such sales to purchase shares of Common
Stock of BioLite at the same price per share, resulting in share ownership in BioLite Common Stock equal to the number of shares they
had held in BioLite Taiwan Common Stock. Upon closing of the Share Purchase/ Exchange Agreement in August 2017, BioLite owned, via BioLite
BVI, approximately 73% of BioLite Taiwan. The other shareholders who did not enter this Share Purchase/ Exchange Agreement retained their
equity ownership in BioLite Taiwan.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">BioKey
was incorporated on August 9, 2000 in the State of California. It is engaged primarily in research and development, manufacturing, and
distribution of generic drugs and nutraceuticals with strategic partners. BioKey provides a wide range of services, including, API characterization,
pre-formulation studies, formulation development, analytical method development, stability studies, IND/NDA/ANDA/510K submissions, and
manufacturing clinical trial materials (phase 1 through phase 3) and commercial manufacturing. It also licenses out its technologies
and initiates joint research and development processes with other biotechnology, pharmaceutical, and nutraceutical companies.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Common
Stock Reverse Split</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On March 12, 2019, the Board, by unanimous
written consent in lieu of a meeting, approved to (i) implement a stock reverse split at the ratio of 1-for-18 (the &#8220;Reverse Split&#8221;)
of both the authorized common stock of the Company and the issued and outstanding common stock and (ii) to amend the articles of incorporation
of the Company to reflect the Reverse Split. The Board approved and authorized the Reverse Split without obtaining approval of the Company&#8217;s
shareholders pursuant to Section 78.207 of Nevada Revised Statutes.</span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 3, 2019, the Company filed a certificate
of amendment to the Company&#8217;s articles of incorporation (the &#8220;Amendment&#8221;) to implement the Reverse Split with the Secretary
of State of the State of Nevada. The Reverse Split took effect on May 8, 2019.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Series
A Convertible Preferred Stock</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
June 28, 2019, the Company filed a certificate of designation (the &#8220;Series A COD&#8221;) of Series A Convertible Preferred Stock
(the &#8220;Series A Stock&#8221;) with the Secretary of the State of Nevada.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Pursuant
to the Series A COD, the Company designated 3,500,000 shares of preferred stock as Series A Stock, par value of $0.001 per share. Subject
to the laws of Nevada, the Company will pay cumulative dividends on the Series A Stock on each anniversary from the date of original
issue for a period of four calendar years. The Series A Stock will rank senior to the outstanding common stock of the Company, par value
$0.001 (the &#8220;Common Stock&#8221;) with respect to dividend rights, rights upon liquidation, dissolution or winding up in the amount
of accrued but unpaid dividend. Holders of the Series A Stock will have the same voting rights as the Company&#8217;s Common Stock holders.
Each share of Series A Stock is initially convertible at any time at the option of the holder into one share of Common Stock and automatically
converts into one share of Common Stock on the four-year anniversary of its issuance.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
of December 31, 2022, no Series A Convertible Preferred Stock has been issued by the Company.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Increasing
the Authorized Shares</b></span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
March 12, 2020, our board of directors approved and adopted an amendment to the Company&#8217;s Articles of Incorporation, to increase
the authorized shares of the common stock, par value $0.001 per share, from 20,000,000 to 100,000,000, such that, after including the
previously authorized 20,000,000 shares of preferred stock, par value $0.001 per share, the aggregate number of shares of stock that
the Company has authority to issue is 120,000,000 shares. The amendment became effective on April 2, 2020.</span></p><div>

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

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

</div><!-- Field: Page; Sequence: 36; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

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

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

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

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

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

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
deficiency has no immediate effect on the listing of the Company&#8217;s common stock, and its common stock continues to trade on The
Nasdaq Capital Market under the symbol &#8220;ABVC&#8221; at this time.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If
at any time before August 14, 2023, the bid price of the Company&#8217;s common stock closes at $1.00 per share or more for a minimum
of 10 consecutive business days, the Staff will provide written confirmation that the Company has achieved compliance and the matter
will be closed.</span></p><div>

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If
the Company does not regain compliance with Rule 5550(a)(2) by August 14, 2023, the Staff will provide written notification that the
Company&#8217;s securities will be delisted, although the Company maintains the right to appeal such determination. The Company intends
to actively monitor the closing bid price for its common stock and will consider available options to resolve the deficiency and regain
compliance with Rule 5550(a)(2).</span></p><div>

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

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

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 24, 2023, we received a deficiency letter
from the Nasdaq Listing Qualifications Department (the &#8220;Staff&#8221;) of the Nasdaq Stock Market LLC (&#8220;Nasdaq&#8221;) notifying
the Company that it is not currently in compliance with the minimum stockholders' equity requirement, or the alternatives of market value
of listed securities or net income from continuing operations, for continued listing on the Nasdaq Capital Market. Nasdaq Listing Rule
5550(b)(1) requires listed companies to maintain stockholders&#8217; equity of at least $2,500,000, and the Company&#8217;s stockholders&#8217;
equity was $1,734,507 as of March 31, 2023. In accordance with Nasdaq rules, the Company has 45 calendar days, or until July 10, 2023,
to submit a plan to regain compliance. If the plan is accepted, Nasdaq can grant an extension of up to 180 calendar days from the date
of the letter, or until December 11, 2023, to evidence compliance. If Nasdaq does not accept the Company&#8217;s compliance plan, the
Company may appeal the decision to a Hearing&#8217;s Panel. On July 31, 2023, the Company issued 300,000 shares of Common Stock and 200,000
pre-funded warrants, at an exercise price of $0.01 per share, in a registered direct offering. Pursuant to this transaction, the stockholders&#8217;
equity was increased by $1.75M. On August 1, 2023, $500,000 of Notes were converted at $3.50 per share and the holder received 142,857
shares of Common Stock. As a result of this conversion, the stockholders&#8217; equity was increased by $0.5M. Additionally, on August
17, 2023, the Company entered into a cooperation agreement with Zhonghui United Technology (Chengdu) Group Co., Ltd. Following execution
of definitive agreements, the Company will acquire a 20% ownership of certain property and a parcel of the land owned by Zhonghui in exchange
for an aggregate of 370,000 shares of Common Stock. Although the closing of this transaction is subject to the satisfaction or waiver
of certain standard closing conditions, the Company believes it will close, following which the Company estimates the stockholders&#8217;
equity will increase by $7.4M.&#160;O<span>n February 24, 2023, the Company entered into a securities
purchase agreement with Lind, pursuant to which the Company issued Lind a secured, convertible note in the principal amount of $3,704,167
(the &#8220;Lind Offering&#8221;), for a purchase price of $3,175,000 (the &#8220;Lind Note&#8221;), that is convertible into shares of
Common Stock at an initial conversion price of $1.05 per share, subject to adjustment.&#160;</span>On August 24, 2023, the Company started
repaying Lind the monthly installments due under the Lind Notes; $308,000 was repaid via the issuance of 176,678 shares of Common Stock
(the &#8220;Monthly Shares&#8221;) at the Redemption Share Price (as defined in the Lind Note) of $1.698 per share. Pursuant to the terms
of the Lind Note, Lind increased the amount of the next monthly payment to one million dollars, such that as of September and together
with the Monthly Shares, the Company will have repaid Lind a total of $1M by September 2023. As a result, the stockholders&#8217; equity
will increase by an additional $1M. As a result of the four transactions referenced above, the Company estimates that its stockholders&#8217;
equity has increased by approximately $3.25M and will increase by another $7.4M upon issuance of shares to Zhonghui, for a total of approximately
$10.65M. As of August 31, 2023, the Company believes it has regained compliance with the stockholders&#8217; equity requirement. Nasdaq
will continue to monitor the Company&#8217;s ongoing compliance with the stockholders&#8217; equity requirement, and if at the time of
the Company&#8217;s next periodic report the Company does not evidence compliance, it may be subject to delisting.</p><div>

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

</div><!-- Field: Page; Sequence: 37; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Joint
Venture Agreement</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 6, 2021 (the &#8220;<b>Completion Date</b>&#8221;),
ABVC BioPharma, Inc. (the &#8220;<b>Company</b>&#8221;), Lucidaim Co., Ltd., a Japanese corporation (&#8220;<b>Lucidaim</b>,&#8221; together
with the Company, the &#8220;<b>Shareholders</b>&#8221;), and BioLite Japan K.K., a Japanese corporation (&#8220;<b>Biolite JP&#8221;</b>)
entered into a Joint Venture Agreement (the &#8220;<b>Agreement</b>&#8221;). Biolite JP is a private limited company (a Japanese&#160;<i>Kabushiki
Kaisha</i>) incorporated on December 18, 2018 and at the date of the Agreement had 10,000 ordinary shares authorized, with 3,049 ordinary
shares issued and outstanding (the &#8220;<b>Ordinary Shares</b>&#8221;). Immediately prior to the execution of the Agreement, Lucidaim
owned 1,501 ordinary shares and the Company owned 1,548 ordinary shares. The Shareholders entered into the joint venture to formally reduce
to writing their intention to invest in and operate Biolite JP as a joint venture. The business of the joint venture shall be the research
and development of drugs, medical device and digital media, investment, fund raising and consulting, distribution and marketing of supplements
carried by Biolite JP and its subsidiaries in Japan, or any other territory or business, as the Agreement may with mutual consent be amended
from time to time. The closing of the transaction was conditioned upon the approval and receipt of all necessary government approvals,
which have all been received.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Pursuant
to the Agreement and the related share transfer agreement, the Company shall transfer 54 of its Ordinary Shares to Lucidaim for no consideration,
such that following the transfer, Lucidaim shall own 1,555 Ordinary Shares (51%) and the Company shall own 1,494 Ordinary Shares (49%).
Also pursuant to the Agreement, there shall be 3 directors of Biolite JP, consisting of 1 director appointed by the Company and 2 appointed
by Lucidiam. The Company shall appoint Eugene Jiang, the Company&#8217;s current Chairman and Chief Business Officer and Lucidaim shall
appoint Michihito Onishi; the current director of Biolite JP, Toru Seo (who is also a director of BioLite Japan&#8217;s other shareholder),
is considered the second Lucidaim director. The Agreement further provides that the Company and Biolite JP shall assign the research
collaboration and license agreement between them to Biolite JP or prepare the same (the &#8220;<b>License Agreement</b>&#8221;). The
aforementioned transactions occurred on the Completion Date.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As per the Agreement, the Shareholders shall supervise
and manage the business and operations of Biolite JP. The directors shall not be entitled to any renumeration for their services as a
director and each Shareholder can remove and replace the director he/she/it appointed. If a Shareholder sells or disposes of all of its
Ordinary Shares, the Shareholder-appointed director must tender his/her resignation. The Agreement also sets forth certain corporate actions
that must be pre-approved by all Shareholders (the &#8220;<b>Reserved Matters</b>&#8221;). If the Shareholders are unable to make a decision
on any Reserved Matter, then either Shareholder can submit a deadlock notice to the other shareholder, 5 days after which they must refer
the matter to each Shareholder&#8217;s chairman and use good faith to resolve the dispute. If such dispute is not resolved within 10 days
thereafter, then either Shareholder can offer to buy all of the other Shareholder&#8217;s Ordinary Shares for cash at a specified price;
if there is not affirmative acceptance of the sale, the sale shall proceed as set forth in the sale offer.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Each
of the Shareholders maintains a pre-emptive right to purchase such number of additional Ordinary Shares as would allow such Shareholder
to maintain its ownership percentage in Biolite JP if Biolite JP issues any new Ordinary Shares. However, the Agreement provides that
the Company shall lose its pre-emptive rights under certain conditions. The Shareholders also maintain a right of first refusal if the
other Shareholder receives an offer to buy such shareholder&#8217;s Ordinary Shares.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Agreement also requires Biolite JP to obtain a bank facility in the amount of JPY 30,460,000 (approximately USD272,000), for its initial
working capital purposes. Pursuant to the Agreement, each Shareholder agrees to guarantee such bank facility if the bank requires a guarantee.
Accordingly, the Company may be liable for the bank facility in an amount up to JPY 14,925,400 (approximately USD134,000), which represents
49% of the maximum bank facility. The Agreement further provides that Biolite JP shall issue annual dividends at the rate of at least
1.5% of Biolite JP&#8217;s profits, if it has sufficient cash to do so.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Agreement, the Company and Biolite
JP agree to use their best efforts to execute the License Agreement by the end of December 2021. The Company agreed that any negotiation
on behalf of Biolite JP regarding the terms of the License Agreement shall be handled by the directors appointed by Lucidaim. If the
Company and such Lucidaim directors do not reach agreement on the terms, Biolite JP may at its sole discretion determine not to execute
the License Agreement without any liability to the Company.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Agreement contains non-solicitation and non-compete clauses for a period of 2 years after a Shareholder or its subsidiaries ceases to
be a Shareholder, with such restrictive covenants limited to business within the ophthalmologic filed or central neurological field.
Any rights to intellectual property that arise from Biolite JP&#8217;s activities, shall belong to Biolite JP.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Agreement contains standard indemnification terms, except that no indemnifying party shall have any liability for an individual liability
unless it exceeds JPY 500,000 (approximately USD4,500) and until the aggregate amount of all liabilities exceeds JPY 2,000,000 (approximately
USD18,000) and then only to the extent such liability exceed such limit.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company paid $150,000 towards the setup of the joint venture and BioLite Japan&#8217;s other shareholder paid $150,000 after the Letter
of Intent was signed.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 38; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->32<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Agreement shall continue for 10 years, unless earlier terminated and shall continue until terminated by: (i) either party by giving the
other party at least 6 months written notice, until the end of the 10 years, after which the parties can terminate at any time or (ii)
or by written agreement of all Shareholders, in which case it shall terminate automatically on the date upon which all Ordinary Shares
are owned by one Shareholder. The Agreement also allows a Shareholder to terminate the agreement upon certain defaults committed by another
Shareholder, as set forth in the Agreement.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">This
was a <i>related party</i> transaction and was conducted at arm&#8217;s length. In addition to the Company&#8217;s board of directors
providing approval for the Company to enter into the Agreement, the Company&#8217;s audit committee approved the Company&#8217;s entry
into the Agreement. The Board believes that this joint venture will enhance the Company&#8217;s ability to provide therapeutic solutions
to significant unmet medical needs and to develop innovative botanical drugs to treat central nervous system (&#8220;CNS&#8221;) and
oncology/ hematology diseases. The Company&#8217;s Board of Directors believes that the joint venture has the potential to provide the
Company with access to additional early-stage product candidates that it would not otherwise have access to and to introduce the Company
to early-stage opportunities, and therefore the Board believes the joint venture is in the best interest of the Company and its shareholders.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Recent
Research Results</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
May 23, 2019, the Company announced its internal Phase II clinical study results of ABV-1504 for Major Depression Disorder (&#8220;MDD&#8221;).
The clinical study results showed that PDC-1421, the active pharmaceutical ingredient of ABV-1504, met the pre-specified primary endpoint
of the Phase II clinical trial and significantly improved the symptoms of MDD.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Phase II clinical study was a randomized,
double-blind, placebo-controlled, multi-center trial, in which 60 adult patients with confirmed moderate to severe MDD were treated with
PDC-1421 in either low dose (380 mg) or high dose (2 x 380 mg) compared with placebo administration, three times a day for six weeks.
PDC-1421 high dose (2 x 380 mg) met the pre-specified primary endpoint by demonstrating a highly significant 13.2-point reduction in the
Montgomery-&#197;sberg Depression Rating Scale (MADRS) total score by Intention-To-Treat (ITT) analysis, averaged over the 6-week treatment
period (overall treatment effect) from baseline, as compared to 9.2-point reduction of the placebo group. By Per-Protocol (PP) analysis,
PDC-1421 showed a dose dependent efficacy toward MDD in which high dose (2 x 380 mg) gave 13.4-point reduction in MADRS total score from
baseline and low dose (380 mg) gave 10.4-point reduction as compared to a 8.6-point in the placebo group. The completed Phase II clinical
study indicated that the drug can be administered chronically over at least 42 days with the daily dose administered three times per day,
wherein each dose contains from 380 mg to 760 mg of the botanical extraction.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 20, 2022, the Company received a Notice
of Allowance for ABV-1504 from the US Patent and Trademark Office that extends the existing patent life of ABV-1504 from 2021 to the year
2041. The patent, entitled &#8220;Polygala Extract for the Treatment of Major Depressive Disorder,&#8221; outlines a method for treating
major depressive disorder by oral administration of a composition, ABV-1504, containing Radix Polygalae (Polygala tenuifolia Willd). The
polygala extract, designated PDC-1421, is the key active ingredient in ABV-1504 which was orally administered to healthy volunteers and
proved to be safe and well-tolerated for a daily dose from 380 mg to 3800 mg.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 9, 2020 the Company issued a full
clinical study report (CSR) of Vitargus&#174; First-in-Human Phase I Clinical Trial<i>. </i>The safety and preliminary efficacy findings
from this study, combined with the unique properties of Vitargus&#174; (BFC-1401), are supportive of further development for its use during
vitrectomy surgery in patients requiring vitreous replacement.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The study was an open label, Phase I study undertaken
at a single study center in Sydney, Australia. A total of 11 participants were enrolled for the study in which each participant had been
diagnosed with either (1) a complex or rhegmatogenous retinal detachment or chronic retinal detachment with failure of gas or silicone
oil treatment or (2) a vitreous hemorrhage that requires vitrectomy surgery. The study found that Vitargus&#174; was well-tolerated as
a vitreous substitute without any apparent toxicity to ocular tissues. Further, there was no indication of an increased overall safety
risk with Vitargus&#174;.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 39; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->33<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 2, 2022 the Company received the formal
approval from Central Research Ethics Committee (CREC) of The National Research Council of Thailand for Vitargus&#174; Phase II Study Protocol
(ABV-1701-02) to be conducted at Ramathibodi Hospital, Mahidol University and Srinagarind Hospital, Khon Kaen University of Thailand.
On November 2, 2022, both hospitals received Thai FDA investigational product (IP) import licenses allowing them to initiate the clinical
study in Thailand. The Phase II clinical study entitled &#8220;A Prospective Multi-Site Randomized Controlled Clinical Investigation of
the Safety and Effectiveness of the ABV1701 Ocular Endotamponade (OE)&#8221; was initiated in Thailand in March 2023. In parallel, Vitargus
Phase II Study protocol documents were accepted by the Australian Bellberry Human Research Ethics&#160;Committee (HREC) and a Clinical
Trial Notification (&#8220;CTN&#8221;) was approved by the Australian Therapeutic Goods Administration (TGA) in February 2023. The study
approvals by the research governance officers (RGO) of each participating sites, Sydney Eye Hospital and East Melbourne Eye Group are
in progress.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">




</p><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 9, 2020 the Company issued a full
clinical study report (CSR) of its ABV-1505 Phase II Part I clinical trial conducted at the University of California, San Francisco (UCSF)
for the treatment of adult Attention-Deficit Hyperactivity Disorder (ADHD).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Phase II Part I clinical study for treating
ADHD found that the PDC-1421 Capsule was safe, well tolerated and efficacious during its treatment and the follow-up period with six adult
patients. For the primary endpoints, the percentages of improvement in Adult Attention-Deficit/Hyperactivity Disorder Rating Scale-Investigator
Rated-IV (ADHD-RS-IV) score from baseline to 8 weeks treatment were 83.3% (N=5) in the Intention-To-Treat (ITT) population and 80.0% (N=4)
in the Per-Protocol (PP) population. Both low and high doses of PDC-1421 Capsule met the primary end points by passing the required 40%
population in ADHD-RS-IV test scores.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Overall, the results from this study, which demonstrate
the therapeutic value of PDC-1421, support further clinical development of ABV-1505 for the treatment of adult ADHD.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On July 12, 2022, the Company announced the
enrollment progress in the Phase II Part II clinical study of the company&#8217;s ADHD medicine (ABV-1505). Since the first-treated subject
reported on May 10, 2022, a total of forty-five (45) subjects have been enrolled in the study, including 37 who have completed the 56-day
treatment. The study, a randomized, double-blind, placebo-controlled study entitled &#8220;A Phase II Tolerability and Efficacy Study
of PDC-1421 Treatment in Adult Patients with Attention-Deficit Hyperactivity Disorder (ADHD), Part II, is expected to eventually involve
approximately 100 patients. Five prestigious research hospitals in Taiwan and the research hospital at the University of California,
San Francisco (UCSF) are participating in the study which is a continuation of the Phase II part 1 study of ABV-1505 completed successfully
at UCSF and accepted by the U.S. Food &amp; Drug Administration in October of 2020. The UCSF Medical Center Institutional Review Board
has approved participation in the Part II study, and the site initiation visit was conducted in March 2023.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Cedars-Sinai Medical Center (CSMC, West Hollywood
CA) Institutional Review Board (IRB) has approved their institution joining the Phase I study of ABV-1601 for treating depression in cancer
patients. The Principal Investigator of the CSMC study will be Dr. Scott A. Irwin, MD, PhD., an eminent Professor of Psychiatry &amp;
Behavioral Neurosciences. The Phase I study is open label and will be conducted with 12 cancer patients with moderate to severe depressive
symptoms. The main objective of the study is to evaluate the safety of PDC-1421, the primary active ingredient in ABV-1601. The second
objective is to determine the most effective dosages for a randomized, double-blind, non-inferiority Phase II trial of PDC-1421 comparing
with Wellbutrin XL, a commonly used medicine to treat cancer patients suffering with depression. The site initiation visit of the Phase
I study was conducted in March 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><!-- Field: Page; Sequence: 40; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->34<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Public Offering &amp; Financings</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Financing in January 2024</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On January 17, 2024, the Company entered into
a securities purchase agreement with Lind Global Fund II, LP (&#8220;Lind&#8221;), pursuant to which the Company issued Lind a secured,
convertible note in the principal amount of $1,000,000, for a purchase price of $833,333 (the &#8220;3<sup>rd</sup> Lind Note&#8221;),
that is convertible into shares of the Company&#8217;s common stock at a conversion price, which shall be the lesser of (i) $3.50 (the
&#8220;Fixed Price&#8221;) and (ii) 90% of the average of the three lowest VWAPs (as defined in the 3<sup>rd</sup> Lind Note) during
the 20 trading days prior to conversion (&#8220;Variable Price&#8221;), subject to adjustment (the &#8220;Note Shares&#8221;). Notwithstanding
the foregoing, provided that no Event of Default (as defined in the 3<sup>rd</sup> Lind Note) shall have occurred, conversions under
the 3<sup>rd</sup> Lind Note shall be at the Fixed Price for the first 180 days following the closing date. Lind will also receive a
5-year, common stock purchase warrant (the &#8220;3<sup>rd</sup> Lind Warrant&#8221;) to purchase up to 1,000,000 shares of the Company&#8217;s
common stock at an initial exercise price of $2.00 per share, subject to adjustment (each, a &#8220;Warrant Share,&#8221; together with
the 3<sup>rd</sup> Lind Note, Note Shares and 3<sup>rd</sup> Lind Warrant, the &#8220;Securities&#8221;).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Upon the occurrence of any Event of Default
(as defined in the 3<sup>rd</sup> Lind Note), the Company must pay Lind an amount equal to 120% of the then outstanding principal amount
of the 3<sup>rd</sup> Lind Note, in addition to any other remedies under the 3<sup>rd</sup> Lind Note or the other Transaction Documents
(as defined below).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The 3<sup>rd</sup> Lind Warrant may be exercised
via cashless exercise in the event a registration statement covering the Warrant Shares is not available for the resale of such Warrant
Shares or upon exercise of the 3<sup>rd</sup> Lind Warrant in connection with a Fundamental Transaction (as defined in the 3<sup>rd</sup>
Lind Warrant).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Pursuant to the terms of the securities purchase
agreement, if at any time prior to a date that is 18 months following the closing of the offering, the Company proposes to offer or sell
any additional securities in a subsequent financing, the Company shall first offer Lind the opportunity to purchase up to 10% of such
new securities.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">In connection with the Offering, the Company
and its subsidiaries: (i) Biokey, Inc., a California corporation (&#8220;BioKey&#8221;), (ii) Biolite Holding, Inc., a Nevada corporation
(&#8220;BioLite&#8221;), (iii) Biolite BVI, Inc., a British Virgin Islands corporation (&#8220;BioLite BVI&#8221;) and (iv) American
BriVision Corporation, a Delaware corporation (&#8220;American BriVision&#8221; and, collectively with the Company, BioKey, BioLite,
and BioLite BVI, the &#8220;Guarantors&#8221;), jointly and severally guaranteed all of the obligations of the Company in connection
with the offering (the &#8220;Guaranty&#8221;) with certain collateral, as set forth in the related Transaction Documents (as hereinafter
defined).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The sale of the 3<sup>rd</sup> Lind Note and
the terms of the offering, including the Guaranty are set forth in the securities purchase agreement, the 3<sup>rd</sup> Lind Note, the
3<sup>rd</sup> Lind Warrant, the Second Amendment to Guaranty, the Second Amendment to Security Agreement, and the Second Amendment to
Guarantor Security Agreement (collectively, the &#8220;Transaction Documents&#8221;).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Allele Capital Partners, LLC (&#8220;Allele&#8221;)
together with its executing broker dealer, Wilmington Capital Securities, LLC (together with its affiliates, &#8220;Wilmington&#8221;),
served as the exclusive placement agent (the &#8220;Placement Agent&#8221;) of the offering. the Company has agreed to pay certain expenses
of the placement agent in connection with the offering and issued them a warrant to purchase up to 25,000 shares of common stock, on
the same terms as set forth in the 3<sup>rd</sup> Lind Warrant.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="-keep: true">The securities purchase
agreement also contains customary representation and warranties of the Company and the Investors, indemnification obligations of the
Company, termination provisions, and other obligations and rights of the parties.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="-keep: true">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The foregoing description of the Transaction
Documents is qualified by reference to the full text of the forms of the Transaction Documents, which are filed as Exhibits hereto and
incorporated herein by reference.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 41; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->35<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Financing in November 2023</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 17, 2023, the Company entered into
a securities purchase agreement (the &#8220;2<sup>nd</sup> Lind Securities Purchase Agreement&#8221;) with Lind Global Fund II, LP (&#8220;Lind&#8221;),
pursuant to which the Company issued Lind a secured, convertible note in the principal amount of $1,200,000 (the &#8220;2<sup>nd</sup>
Lind Offering&#8221;), for a purchase price of $1,000,000 (the &#8220;2<sup>nd</sup> Lind Note&#8221;), that is convertible into shares
of the Company&#8217;s common stock at a conversion price, which shall be the lesser of (i) $3.50 (the &#8220;Fixed Price&#8221;) and
(ii) 90% of the three lowest VWAPs (as defined in the 2<sup>nd</sup> Lind Note) during the 20 trading days prior to conversion, subject
to adjustment. Notwithstanding the foregoing, provided that no Event of Default (as defined in the 2<sup>nd</sup> Lind Note) shall have
occurred, conversions under the 2<sup>nd</sup> Lind Note shall be at the Fixed Price for the first 180 days following the closing date.
Lind will also receive a 5-year, common stock purchase warrant (the &#8220;2<sup>nd</sup> Lind Warrant&#8221;) to purchase up to 1,000,000
shares of the Company&#8217;s common stock at an initial exercise price of $2 per share, subject to adjustment.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Upon the occurrence of any Event of Default (as
defined in the 2<sup>nd</sup> Lind Note), the Company must pay Lind an amount equal to 120% of the then outstanding principal amount of
the 2<sup>nd</sup> Lind Note, in addition to any other remedies under the 2<sup>nd</sup> Lind Note or the other Transaction Documents
(as defined below).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the terms of the 2<sup>nd</sup> Lind
Securities Purchase Agreement, if at any time prior to a date that is 18 months following the closing of the 2<sup>nd</sup> Lind Offering,
the Company proposes to offer or sell any additional securities in a subsequent financing, the Company shall first offer Lind the opportunity
to purchase up to 10% of such new securities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In connection with the 2<sup>nd</sup> Lind Offering,
the Company and its subsidiaries: (i) Biokey, Inc., a California corporation (&#8220;BioKey&#8221;), (ii) Biolite Holding, Inc., a Nevada
corporation (&#8220;BioLite&#8221;), (iii) Biolite BVI, Inc., a British Virgin Islands corporation (&#8220;BioLite BVI&#8221;) and (iv)
American BriVision Corporation, a Delaware corporation (&#8220;American BriVision&#8221; and, collectively with the Company, BioKey, BioLite,
and BioLite BVI, the &#8220;Guarantors&#8221;), jointly and severally guaranteed all of the obligations of the Company in connection with
the 2<sup>nd</sup> Lind Offering (the &#8220;Guaranty&#8221;) with certain collateral, as set forth in the related Transaction Documents
(as hereinafter defined).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The sale of the Note and the terms of the 2<sup>nd</sup>
Lind Offering, including the Guaranty are set forth in the 2<sup>nd</sup> Lind Securities Purchase Agreement, the 2<sup>nd</sup> Lind
Note, the 2<sup>nd</sup> Lind Warrant, the First Amendment to Guaranty, the First Amendment to Security Agreement, and the First Amendment
to Guarantor Security Agreement (collectively, the &#8220;Transaction Documents&#8221;).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Allele Capital Partners, LLC (&#8220;Allele&#8221;)
together with its executing broker dealer, Wilmington Capital Securities, LLC (together with its affiliates, &#8220;Wilmington&#8221;),
served as the exclusive placement agent (the &#8220;Placement Agent&#8221;) of the 2<sup>nd</sup> Lind Offering. We have agreed to pay
certain expenses of the placement agent in connection with the 2<sup>nd</sup> Lind Offering.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Securities Purchase Agreement also contains
customary representation and warranties of the Company and the Investors, indemnification obligations of the Company, termination provisions,
and other obligations and rights of the parties.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The foregoing description of the Transaction Documents
is qualified by reference to the full text of the forms of the Transaction Documents, which are filed as Exhibits hereto and incorporated
herein by reference.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Financing in February 2023</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 23, 2023, the Company entered into
a securities purchase agreement (the &#8220;Lind Securities Purchase Agreement&#8221;) with Lind Global Fund II, LP (&#8220;Lind&#8221;),
pursuant to which the Company issued Lind a secured, convertible note in the principal amount of $3,704,167 (the &#8220;Lind Offering&#8221;),
for a purchase price of $3,175,000 (the &#8220;Lind Note&#8221;), that is convertible into shares of the Company&#8217;s common stock
at an initial conversion price of $1.05 per share, subject to adjustment (the &#8220;Note Shares&#8221;). The Company also issued Lind
a common stock purchase warrant (the &#8220;Lind Warrant&#8221;) to purchase up to 5,291,667 shares of the Company&#8217;s common stock
at an initial exercise price of $1.05 per share, subject to adjustment (each, a &#8220;Warrant Share,&#8221; together with the Note, Note
Shares and Warrants, the &#8220;Lind Securities&#8221;).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 42; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->36<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Lind Note does not carry any interest. Beginning
with the date that is six months from the issuance date of the Lind Note and on each one (1) month anniversary thereafter, the Company
shall pay Lind an amount equal to $308,650.58, until the outstanding principal amount of the Lind Note has been paid in full prior to
or on the Maturity Date or, if earlier, upon acceleration, conversion or redemption of the Lind Note in accordance with the terms thereof
(the &#8220;Monthly Payments&#8221;). At the Company&#8217;s discretion, the Monthly Payments shall be made in (i) cash, (ii) shares of
the Company&#8217;s common stock, or (iii) a combination of cash and Shares; if made in shares, the number of shares shall be determined
by dividing (x) the principal amount being paid in shares by (y) 90% of the average of the 5 lowest daily VWAPs during the 20 trading
days prior to the applicable payment date. The Lind Notes sets forth certain conditions that must be satisfied before the Company may
make any Monthly Payments in shares of common stock. If the Company makes a Monthly Payment in cash, the Company must also pay Lind a
cash premium of 5% of such Monthly Payment.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Upon the occurrence of any Event of Default (as
defined in the Lind Note), the Company must pay Lind an amount equal to 120% of the then outstanding principal amount of the Lind Note,
in addition to any other remedies under the Note or the other Transaction Documents.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Lind Warrant may be exercised via cashless
exercise.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the terms of the Lind Securities
Purchase Agreement, if at any time prior to a date that is 18 months following the closing of the Lind Offering, the Company
proposes to offer or sell any additional securities in a subsequent financing, the Company shall first offer Lind the opportunity to
purchase up to 10% of such new securities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In connection with the Lind Offering, the Company and its subsidiaries: (i) Biokey, Inc.,
a California corporation (&#8220;BioKey&#8221;), (ii) Biolite Holding, Inc., a Nevada corporation (&#8220;BioLite&#8221;), (iii)
Biolite BVI, Inc., a British Virgin Islands corporation (&#8220;BioLite BVI&#8221;) and (iv) American BriVision Corporation, a
Delaware corporation (&#8220;American BriVision&#8221; and, collectively with the Company, BioKey, BioLite, and BioLite BVI, the
&#8220;Guarantors&#8221;), jointly and severally guaranteed all of the obligations of the Company in connection with the Lind
Offering (the &#8220;Guaranty&#8221;) with certain collateral, as set forth in the related Transaction Documents (as hereinafter
defined).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The sale of the Lind Note and the terms of the
Lind Offering, including the Guaranty are set forth in the Lind Securities Purchase Agreement, the Note, the Warrant, a Security Agreement,
Guarantor Security, Guaranty, a Trademark Security Agreement with Rgene Corporation, a Trademark Security Agreement with BioFirst, a Patent
Security Agreement, a Copyright Security Agreement and a Stock Pledge Agreement (collectively, the &#8220;Transaction Documents&#8221;).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Allele Capital Partners, LLC (&#8220;Allele&#8221;)
together with its executing broker dealer, Wilmington Capital Securities, LLC (together with its affiliates, &#8220;Wilmington&#8221;),
served as the exclusive placement agent (the &#8220;Placement Agent&#8221;) of the Lind Offering. As a result of the Lind Offering, the
Company will pay the Placement Agent (i) a cash fee of 6% of the gross proceeds from the sale of the Securities, and (ii) common stock
purchase warrants to purchase 6% of the number of shares of common stock issuable under the Lind Note. We also agreed to pay certain expenses
of the placement agent in connection with the Lind Offering.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Lind Securities Purchase Agreement,
the Company agreed to register all of the Lind Securities and the shares of common stock underlying the warrant issued to the placement
agent.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Securities Purchase Agreement also contains
customary representation and warranties of the Company and the Investors, indemnification obligations of the Company, termination provisions,
and other obligations and rights of the parties.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The foregoing description of the Transaction Documents
is qualified by reference to the full text of the forms of the Transaction Documents, which are filed as Exhibits hereto and incorporated
herein by reference.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Financing in May 2022</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 11, 2022, the Company and an institutional
investor entered into certain securities purchase agreement relating to the offer and sale of 2,000,000 shares of common stock, par value
$0.001 per share in a registered direct offering. Pursuant to the Offering, the Company also issued 5-year warrants to purchase 2,000,000
shares of Common Stock, exercisable at a price of $2.45 per share to the Purchasers. The sale and offering of the shares and the warrants
pursuant to such securities purchase agreement was implemented as a takedown off the Company&#8217;s shelf registration statement on Form
S-3, as amended (File No. 333-260588), which became effective on November 29, 2021. WallachBeth Capital LLC and ViewTrade Securities,
Inc. acted as co-placement agents for the aforementioned offering of the shares and warrants. The Company paid to the co-placement agents
an aggregate cash fee equal to 8% of the aggregate sales price of the securities sold and issued them warrants to purchase up to 160,000
shares of Common Stock, on the same terms as the warrants issued to the institutional investor.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">
</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">




</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 43; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->37<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Financing in August 2021</span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 5, 2021, the Company closed its public
offering (the &#8220;Public Offering&#8221;) of 1,100,000 units (the &#8220;Units&#8221;), with each Unit consisting of one share of the
Company&#8217;s common stock, one Series A warrant (the &#8220;Series A Warrants&#8221;) to purchase one share of common stock at an exercise
price equal to $6.30 per share, exercisable until the fifth anniversary of the issuance date, and one Series B warrant (the &#8220;Series
B Warrants,&#8221; and together with the Series A Warrants, the &#8220;Public Warrants&#8221;) to purchase one share of common stock at
an exercise price equal to $10.00 per share, exercisable until the fifth anniversary of the issuance date; the exercise price of the Public
Warrants are subject to certain adjustment and cashless exercise provisions as described therein. The Company completed the Public Offering
pursuant to its registration statement on Form S-1 (File No. 333-255112), originally filed with the Securities and Exchange Commission
(the &#8220;SEC&#8221;) on April 8, 2021 (as amended, the &#8220;Original Registration Statement&#8221;), that the SEC declared effective
on August 2, 2021 and the registration statement on Form S-1 (File No. 333-258404) that was filed and automatically effective on August
4, 2021 (the &#8220;S-1MEF,&#8221; together with the Original Registration Statement, the &#8220;Registration Statement&#8221;). The Units
were priced at $6.25 per Unit, before underwriting discounts and offering expenses, resulting in gross proceeds of $6,875,000. The Public
Offering was conducted on a firm commitment basis.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Strategy</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Key elements of our business strategy include:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Advancing
to the pivotal trial phase of ABV-1701 Vitargus&#174; for the treatments of Retinal Detachment or Vitreous Hemorrhage, which we expect
to generate revenues in the future.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Focusing
on licensing ABV-1504 for the treatment of major depressive disorder, MDD.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Completing
Phase II, Part 2 clinical trial for ABV-1505 for the treatment of attention deficit hyperactivity disorder, ADHD.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Out
licensing drug candidates and medical device candidates to major pharmaceutical companies for phase III and pivotal clinical trials,
as applicable, and further marketing if approved by the FDA.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We plan to augment our core research and development
capability and assets by conducting Phase I and II clinical trials for investigational new drugs and medical devices in the fields of
CNS, Hematology/Oncology and Ophthalmology.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our management team has extensive experiences
across a wide range of new drug and medical device development, and we have in-licensed new drug and medical device candidates from large
research institutes and universities in both the U.S. and Taiwan. Through an assertive product development approach, we expect that we
will build a substantial portfolio of Oncology/ Hematology, CNS and Ophthalmology products. We primarily focus on Phase I and II research
of new drug candidates and out license the post-Phase-II products to pharmaceutical companies; we do not expect to devote substantial
efforts and resources to building the disease-specific distribution channels.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Business Objectives</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is operating its core business based
on collaborative activities that can generate current and future revenues through research, development and/or commercialization joint
venture agreements. The terms of these agreements typically include payment to the Company related to one or more of the following:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">nonrefundable
upfront license fees,</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">development
and commercial milestones,</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">partial
or complete reimbursement of research and development costs and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">royalties
on net sales of licensed products.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each type of payments results in revenue except
for revenue from royalties on net sales of licensed products, which are classified as royalty revenues. To date, we have not received
any royalty revenues. Revenue is recognized upon satisfaction of a performance obligation by transferring control of a good or service
to the joint venture partner.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;D personnel costs, discount rates and probabilities of technical and regulatory success.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company had multiple deliverables under the
collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development, and marketing
activities. Estimation of the performance periods of the Company&#8217;s deliverables requires the use of management&#8217;s judgment.
Significant factors considered in management&#8217;s evaluation of the estimated performance periods include, but are not limited to,
the Company&#8217;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the estimated
duration of its performance periods under its collaborative agreements on an annual basis, and makes any appropriate adjustments on a
prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing of
future revenue recognition.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 44; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->38<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(i) Nonrefundable upfront payments</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If a license to the Company&#8217;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related nonrefundable upfront payments based on the relative standalone selling price prescribed to the license compared to the
total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and the
collaboration partners are able to use and benefit from the license. To date, the receipt of nonrefundable upfront fees was solely for
the compensation of past research efforts and contributions made by the Company before the collaborative agreements were entered into
and does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(ii) Milestone payments</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is eligible to receive milestone payments
under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and commercial
events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events fall into
two categories: (a) events which involve the performance of the Company&#8217;s obligations under the collaborative agreement with collaboration
partners, and (b) events which do not involve the performance of the Company&#8217;s obligations under the collaborative agreement with
collaboration partners.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The former category of milestone payments consists
of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management concluded
that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that (i) each
triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one or more
of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result in additional
payments becoming due to the Company, (iii) each of the milestone payments is nonrefundable, (iv) substantial effort is required to complete
each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving the milestone, (vi)
a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments, and (vii) the milestone
payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these milestone payments in
the period in which the underlying triggering event occurs.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(iii) Multiple Element Arrangements</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered item(s),
delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing whether an
item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#8217;s contractual or estimated performance period for the undelivered elements, which is
typically the term of the Company&#8217;s research and development obligations. If there is no discernible pattern of performance or objectively
measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line basis over
the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which the service
is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes revenue
under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative amount
of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional performance
method, as applicable, as of the period ending date.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 45; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->39<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#8217;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is reasonable
relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific, clinical,
regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and investment
required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining whether
a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered substantive
are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming all other
revenue recognition criteria are met.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(iv) Royalties and Profit-Sharing Payments</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the collaborative agreement with the collaboration
partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net sales. The Company
recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those criteria, the Company
considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable contingency is
resolved.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Revenues Derived from Research and Development
Activities Services &#8212; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the inception
of a contract, which is to perform research and development services. The Company may also provide its customers with an option to request
that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the Company is entitled to reimbursement from
its customers for specified research and development expenses, the Company accounts for the related services that it provides as separate
performance obligations if it determines that these services represent a material right. The Company also determines whether the reimbursement
of research and development expenses should be accounted for as revenues or an offset to research and development expenses in accordance
with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the corresponding offset
to research and development expenses as it satisfies the related performance obligations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company then determines the transaction price
by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration. Under
the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential milestone
payments. At the start of an agreement, the Company&#8217;s transaction price usually consists of the payments made to or by the Company
based on the number of full-time equivalent researchers assigned to the project and the related research and development expenses incurred.
The Company does not typically include any payments that the Company may receive in the future in its initial transaction price because
the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine if the Company
should include additional payments in the transaction price.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as advance from customers upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>


</div><!-- Field: Page; Sequence: 46; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->40<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Examples of collaborative agreements the Company
has entered into are as follows:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Collaborative agreements with BHK, a related
party</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
February and December of 2015, BioLite, Inc. entered into a total of three joint venture agreements with BioHopeKing to jointly develop
ABV-1501 for Triple Negative Breast Cancer (TNBC), ABV-1504 for MDD and ABV-1505 for ADHD. The agreements granted marketing rights to
BioHopeKing for certain Asian countries in return for a series of milestone payments totaling $10 million in cash and equity of BioHopeKing
or equity securities owned by BioHopeKing.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The milestone payments are determined by a schedule
of BioLite development achievements as shown below:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Milestone</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Payment</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Execution of BHK Co-Development Agreement</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000,000</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investigational New Drug (IND) Submission</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000,000</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Phase II Clinical Trial Complete</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000,000</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Initiation of Phase III Clinical Trial</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,000,000</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">New Drug Application (NDA) Submission</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,000,000</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 4.5pt double"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10,000,000</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In December of 2015, BHK paid the initial cash payment of $1 million upon the execution of the BHK Agreement. The Company concluded that certain deliverables are considered separate units of accounting as the delivered items have value to the customer on a standalone basis and recognized this cash payment as collaboration revenue when all research, technical, and development data was delivered to BHK in 2015. The payment included compensation for past research efforts and contributions made by BioLite Taiwan before the BHK agreement was signed and does not relate to any future commitments made by BioLite Taiwan and BHK in the BHK Agreement.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In August 2016, the Company
received the second milestone payment of $1 million, and recognized collaboration revenue for the year ended December 31, 2016. As of
September 30, 2023, the Company had completed the phase II clinical trial for ABV-1504 MDD on October 31, 2019, but has not yet completed
the phase II clinical trial for ABV-1505 ADHD.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In addition to the milestone
payments, BioLite Inc. is entitled to receive a royalty equal to 12% of BHK&#8217;s net sales related to ABV-1501, ABV-1504 and ABV-1505
Products. As of September 30, 2023, the Company has not earned royalties under the BHK Co-Development Agreement.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(v)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial sale of the Product in in Asia excluding Japan.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><span style="text-decoration:underline">Collaborative agreement with BioLite, Inc., a related party</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company entered into a collaborative agreement
with BioLite, Inc. on December 29, 2015, and then entered into two addendums to such agreement, as amended and revised, (the &#8220;BioLite
Agreement&#8221;). The majority shareholder of BioLite is one of the Company&#8217;s subsidiaries, Mr. Jiang, the Company&#8217;s Chairman
is a director of BioLite and Dr. Jiang, the Company&#8217;s Chief Strategy Officer and a director, is the Chairman of BioLite.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the BioLite Agreement, the Company
acquired the sole licensing rights to develop and commercialize for therapeutic purposes six compounds from BioLite. In accordance with
the terms of the Agreement, the Company shall pay BioLite (i) milestone payments of up to $100 million in cash and equity of the Company
or equity securities owned by it at various stages on a schedule dictated by BioLite&#8217;s achievements of certain milestones, as set
forth in the Agreement (the &#8220;Milestone Payments&#8221;) and (ii) a royalty payment equal to 5% of net sales of the drug products
when ABV-1501 is approved for sale in the licensed territories. If BioLite fails to reach any of the milestones in a timely manner, it
may not receive the rest of the payments from the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 47; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->41<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">According to the BioLite Agreement, after Phase
II clinical trials are completed, 15% of the Milestone Payment becomes due and shall be paid in two stages: (i) 5% no later than December
31, 2021 (the &#8220;December 2021 Payment&#8221;) and (ii) 10% no later than December 31, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 12, 2022, the Company&#8217;s Board
of Directors determined that the December 2021 Payment, which is equal to $5,000,000, shall be paid via the cancellation of certain outstanding
debt, in the amount of $5,000,000, that BioLite owes the Company as of December 31, 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 22, 2022, the parties entered into
an amendment to the BioLite Agreement allowing the Company to make all payments due under the Agreement via the forgiveness of debt, in
equal value, owed by BioLite to the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This was a related party transaction.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Co-Development agreement with Rgene Corporation,
a related party</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 26, 2017, BriVision entered into a co-development
agreement (the &#8220;Co-Dev Agreement&#8221;) with Rgene Corporation (the &#8220;Rgene&#8221;), a related party under common control
by controlling beneficiary shareholder of YuanGene Corporation and the Company (See Note 8). Pursuant to Co-Dev Agreement, BriVision and
Rgene agreed to co-develop and commercialize ABV-1507 HER2/neu Positive Breast Cancer Combination Therapy, ABV-1511 Pancreatic Cancer
Combination Therapy and ABV-1527 Ovary Cancer Combination Therapy. Under the terms of the Co-Dev Agreement, Rgene is required to&#160;pay
the Company $3,000,000 in cash or stock of Rgene with equivalent value by August 15, 2017. The payment is for the compensation of BriVision&#8217;s
past research efforts and contributions made by BriVision before the Co-Dev Agreement was signed and it does not relate to any future
commitments made by BriVision and Rgene in this Co-Dev Agreement. In addition to $3,000,000, the Company is entitled to receive 50% of
the future net licensing income or net sales profit earned by Rgene, if any, and any development costs shall be equally shared by both
BriVision and Rgene.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 1, 2017, the Company has delivered all
research, technical, data and development data to Rgene. Since both Rgene and the Company are related parties and under common control
by a controlling beneficiary shareholder of YuanGene Corporation and the Company, the Company has recorded the full amount of $3,000,000
in connection with the Co-Dev Agreement as additional paid-in capital during the year ended December 31, 2017. During the year ended
December 31, 2017, the Company has received $450,000 in cash. On December 24, 2018, the Company received the remaining balance of $2,550,000
in the form of newly issued shares of Rgene&#8217;s Common Stock, at the price of NT$50 (approximately equivalent to $1.64 per share),
for an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the
year ended December 31, 2018, the Company has recognized investment loss of $549. On December 31, 2018, the Company determined to fully
write off this investment based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and
quantitative analysis of the operating performance of the investee, adverse changes in market conditions and the regulatory or economic
environment, changes in operating structure of Rgene, additional funding requirements, and Rgene&#8217;s ability to remain in business.
All projects that have been initiated will be managed and supported by the Company and Rgene.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company and Rgene signed an amendment to the
Rgene Agreement on November 10, 2020, pursuant to which both parties agreed to delete AB-1507 HER2/neu Positive Breast Cancer Combination
Therapy and AB-1527 Ovary Cancer Combination Therapy and add ABV-1519 EGFR Positive Non-Small Cell Lung Cancer Combination Therapy and
ABV-1526 Large Intestine / Colon / Rectal Cancer Combination Therapy to the products to be co-developed and commercialized. Other provisions
of the Rgene Agreement remain in full force and effect.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Clinical Development Service Agreement with
Rgene Corporation, a related party</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 10, 2022, the Company its co-development
partnership with Rgene. The Company&#8217;s subsidiary, BioKey, entered into a Clinical Development Service Agreement with Rgene (&#8220;Service
Agreement&#8221;) to guide certain Rgene drug products, RGC-1501 for the treatment of Non-Small Cell Lung Cancer (NSCLC), RGC-1502 for
the treatment of pancreatic cancer and RGC 1503 for the treatment of colorectal cancer patients, through completion of Phase II clinical
studies under U.S. FDA IND regulatory requirements (the &#8220;Rgene Studies&#8221;). Under the terms of the Service Agreement, BioKey
is eligible to receive payments totaling up to $3.0 million over a 3-year period with each payment amount to be determined by certain
regulatory milestones obtained during the agreement period.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>


</div><!-- Field: Page; Sequence: 48; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->42<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Through a series of transactions over the past
5 years, the Company and Rgene have co-developed the three drug products covered by the Service Agreement, which has resulted in the Company
owning 31.62% of Rgene.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As part of the Rgene Studies, the Company agreed
to loan $1.0 million to Rgene, for which Rgene has provided the Company with a 5% working capital convertible loan (the &#8220;Note&#8221;).
If the Note is fully converted, the Company will own an additional 6.4% of Rgene. The Company is expected to receive the outstanding loan
from the related party by the 2023 Q1, either by cash or conversion of shares of Rgene. The Company may convert the Note at any time into
shares of Rgene&#8217;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the stock
price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note. The
Note includes standard events of default, as well as a cross default provision pursuant to which a breach of the Service Agreement will
trigger an event of default under the Note if not cured after 5 business days of written notice regarding the breach is provided. Upon
an event of default, the outstanding principal and any accrued and unpaid interest shall be immediately due and payable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Service Agreement shall remain in effect until
the expiration date of the last patent and automatically renew for 5 more years unless terminated earlier by either party with six months
written notice. Either party may terminate the Service Agreement for cause by providing 30 days written notice.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Rgene has further agreed, effective July 1, 2022,
to provide the Company with a seat on Rgene&#8217;s Board of Directors until the loan is repaid in full. The Company has nominated Dr.
Jiang, its Chief Strategy Officer and Director to occupy that seat; Dr. Jiang is also one of the Company&#8217;s largest shareholders,
owning 12.8% of the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Rgene Studies is a related party transaction.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Collaborative agreement with BioFirst Corporation,
a related party</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 24, 2017, BriVision entered into a collaborative
agreement (the &#8220;BioFirst Collaborative Agreement&#8221;) with BioFirst Corporation (&#8220;BioFirst&#8221;), pursuant to which BioFirst
granted the Company the global licensing right for medical use of the product (the &#8220;Product&#8221;): BFC-1401 Vitreous Substitute
for Vitrectomy. BioFirst is a related party to the Company because a controlling beneficiary shareholder of YuanGene Corporation and the
Company is one of the directors and Common Stock shareholders of BioFirst (See Note 8).</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the BioFirst Collaborative Agreement,
the Company will co-develop and commercialize the Product with BioFirst and pay BioFirst in a total amount of $3,000,000 in cash or stock
of the Company before September 30, 2018. The amount of $3,000,000 is in connection with the compensation for BioFirst&#8217;s past research
efforts and contributions made by BioFirst before the BioFirst Collaborative Agreement was signed and it does not relate to any future
commitments made by BioFirst and BriVision in this BioFirst Collaborative Agreement. In addition, the Company is entitled to receive 50%
of the future net licensing income or net sales profit, if any, and any development cost shall be equally shared by both BriVision and
BioFirst.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 25, 2017, BioFirst has delivered
all research, technical, data and development data to BriVision. The Company determined to fully expense the entire amount of $3,000,000
since currently the related licensing rights do not have alternative future uses. According to ASC 730-10-25-1, absent alternative future
uses the acquisition of product rights to be used in research and development activities must be charged to research and development expenses
immediately. Hence, the entire amount of $3,000,000 is fully expensed as research and development expense during the year ended December
31, 2017.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 30, 2019, BriVision entered into a Stock
Purchase Agreement (the &#8220;Purchase Agreement&#8221;) with BioFirst Corporation. Pursuant to the Purchase Agreement, the Company issued
428,571 shares of the Company&#8217;s common stock to BioFirst in consideration for $3,000,000 owed by the Company to BioFirst (the &#8220;Total
Payment&#8221;) in connection with a certain collaborative agreement between the Company and BioFirst dated July 24, 2017 (the &#8220;Collaborative
Agreement&#8221;). Pursuant to the Collaborative Agreement, BioFirst granted the Company the global licensing right to co-develop BFC-1401
or ABV-1701 Vitreous Substitute for Vitrectomy for medical purposes in consideration for the Total Payment.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>


</div><!-- Field: Page; Sequence: 49; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->43<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 5, 2019, BriVision entered into a second
Stock Purchase Agreement (&#8220;Purchase Agreement 2&#8221;) with BioFirst Corporation. Pursuant to Purchase Agreement 2, the Company
issued 414,702 shares of the Company&#8217;s common stock to BioFirst in consideration for $2,902,911 owed by the Company to BioFirst
in connection with a loan provided to BriVision from BioFirst.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 4, 2020, the Company executed an amendment
to the BioFirst Agreement with BioFirst, to add ABV-2001 Intraocular Irrigation Solution and ABV-2002 Corneal Storage Solution to the
agreement. ABV-2002 is utilized during a corneal transplant procedure to replace a damaged or diseased cornea, while ABV-2001 has broader
utilization during a variety of ocular procedures.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Initially, the Company will focus on ABV-2002,
a solution utilized to store a donor cornea prior to either penetrating keratoplasty (full thickness cornea transplant) or endothelial
keratoplasty (back layer cornea transplant). ABV-2002 is a solution comprised of a specific poly amino acid that is intended to protect
ocular tissue from damage caused by external osmolarity exposure during pre-surgery storage. The specific polymer in ABV-2002 can adjust
osmolarity to maintain a range of 330 to 390 mOsM, thereby permitting hydration within the corneal stroma during the storage period. Stromal
hydration typically results in (a) maintaining acceptable corneal transparency and (b) prevents donor cornea swelling. ABV-2002 also contains
an abundant phenolic phytochemical found in plant cell walls that provides antioxidant antibacterial properties and neuroprotection.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Early testing by BioFirst indicates that ABV-2002
may be more effective for protecting the cornea and retina during long-term storage than other storage media available today and can be
manufactured at lower cost. Further clinical development was put on hold due to the lack of funding.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, BioFirst was incorporated on November
7, 2006, focusing on the R&amp;D, manufacturing, and sales of innovative patented pharmaceutical products. The technology of BioFirst
comes from the global exclusive licensing agreements BioFirst maintains with domestic R &amp; D institutions. Currently, BioFirst&#8217;s
main research and development product is the vitreous substitute (Vitargus&#174;), licensed by the National Health Research Institutes.
Vitargus is the world&#8217;s first bio-degradable vitreous substitute and offers a number of advantages over current vitreous substitutes
by minimizing medical complications and reducing the need for additional surgeries.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Vitargus has started the construction of a GMP
factory in Hsinchu Biomedical Science Park, Taiwan, with the aim at building a production base to supply the global market, and promote
the construction of bio-degradable vitreous substitute manufacturing centers in Taiwan. Completion of this factory would allow ABVC to
manufacture Vitargus with world-class technology in a GMP certified pharmaceutical factory. BioFirst is targeting to complete the construction
in 2024.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Co-Development agreement with BioLite Japan
K.K.</span></b></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On October 6, 2021 (the &#8220;<b>Completion Date</b>&#8221;),
the Company, Lucidaim Co., Ltd., a Japanese corporation (&#8220;<b>Lucidaim</b>,&#8221; together with the Company, the &#8220;<b>Shareholders</b>&#8221;),
and BioLite Japan K.K., a Japanese corporation (&#8220;<b>BioLite JP&#8221;</b>) entered into a Joint Venture Agreement (the &#8220;<b>Agreement</b>&#8221;).
BioLite JP is a private limited company (a Japanese&#160;<i>Kabushiki Kaisha</i>) incorporated on December 18, 2018 and at the date of
the Agreement has 10,000 ordinary shares authorized, with 3,049 ordinary shares issued and outstanding (the &#8220;<b>Ordinary Shares</b>&#8221;).
Immediately prior to the execution of the Agreement, Lucidaim owned 1,501 ordinary shares and the Company owned the 1,548 ordinary shares.
The Shareholders entered into the joint venture to formally reduce to writing their desire to invest in and operate BioLite JP as a joint
venture. The business of the joint venture shall be the research and development of drugs, medical device and digital media, investment,
fund running and consulting, distribution and marketing of supplements carried on by BioLite JP and its subsidiaries in Japan, or any
other territory or businesses as may from time to time be agreed by an amendment to the Agreement. The closing of the transaction is
conditioned upon the approval and receipt of all necessary government approvals, which have been received.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant
to the Agreement and the related share transfer agreement, the Company shall transfer 54 of its Ordinary Shares to Lucidaim for no consideration,
such that following the transfer, Lucidaim shall own 1,555 Ordinary Shares (51%) and the Company shall own 1,494 Ordinary Shares (49%).
Also pursuant to the Agreement, there shall be 3 directors of BioLite JP, consisting of 1 director appointed by the Company and 2 appointed
by Lucidiam. The Company shall appoint Eugene Jiang, the Company&#8217;s current Chairman and Chief Business Officer and Lucidaim shall
appoint Michihito Onishi; the current director of BioLite JP, Toru Seo (who is also a director of BioLite Japan&#8217;s other shareholder),
is considered the second Lucidaim director. The Agreement further provides that the Company and BioLite JP shall assign the research
collaboration and license agreement between them to BioLite JP or prepare the same (the &#8220;<b>License Agreement</b>&#8221;). The
aforementioned transactions occurred on the Completion Date.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><div>


</div><!-- Field: Page; Sequence: 50; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->44<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As per the Agreement, the Shareholders shall supervise
and manage the business and operations of BioLite JP. The directors shall not be entitled to any renumeration for their services as a
director and each Shareholder can remove and replace the director he/she/it appointed. If a Shareholder sells or disposes of all of its
Ordinary Shares, the director such Shareholder appointed must tender his/her resignation. The Agreement also sets forth certain corporate
actions that must be pre-approved by all Shareholders (the &#8220;<b>Reserved Matters</b>&#8221;). If the Shareholders are unable to make
a decision on any Reserved Matter, then either Shareholder can submit a deadlock notice to the other shareholder, 5 days after which they
must refer the matter to each Shareholder&#8217;s chairman and use good faith to resolve the dispute. If such dispute is not resolved
within 10 days thereafter, then either Shareholder can offer to buy all of the other Shareholder&#8217;s Ordinary Shares for cash at a
specified price; if there is not affirmative acceptance of the sale, the sale shall proceed as set forth in the sale offer.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each of the Shareholders maintains a pre-emptive
right to purchase such number of additional Ordinary Shares as would allow such Shareholder to maintain its ownership percentage in BioLite
JP if BioLite JP issues any new Ordinary Shares. However, the Agreement provides that the Company shall lose its pre-emptive rights under
certain conditions. The Shareholders also maintain a right of first refusal if the other Shareholder receives an offer to buy such shareholder&#8217;s
Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The
Agreement also requires BioLite JP to obtain a bank facility in the amount of JPY 30,460,000 (approximately USD272,000), for its initial
working capital purposes. Pursuant to the Agreement, each Shareholder agrees to guarantee such bank facility if the bank requires a guarantee.
Accordingly, the Company may be liable for the bank facility in an amount up to JPY 14,925,400 (approximately USD134,000), which represents
49% of the maximum bank facility. The Agreement further provides that BioLite JP shall issue annual dividends at the rate of at least
1.5% of Biolite&#8217;s profits, if it has sufficient cash to do so.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Agreement, the Company and BioLite
JP agree to use their best efforts to execute the License Agreement by the end of December 2021. The Company agreed that any negotiation
on behalf of BioLite JP regarding the terms of the License Agreement shall be handled by the directors appointed by Lucidaim. If the Company
and such Lucidaim directors do not reach agreement on the terms, Biolite may at its sole discretion determine not to execute the License
Agreement without any liability to the Company.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Agreement contains non-solicitation and non-compete
clauses for a period of 2 years after a Shareholder or its subsidiaries ceases to be a Shareholder, with such restrictive covenants limited
to business within the ophthalmologic filed or central neurological field. Any rights to intellectual property that arise from Biolite&#8217;s
activities, shall belong to BioLite JP.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Agreement contains standard indemnification
terms, except that no indemnifying party shall have any liability for an individual liability unless it exceeds JPY 500,000 (approximately
USD4,500) and until the aggregate amount of all liabilities exceeds JPY 2,000,000 (approximately USD18,000) and then only to the extent
such liability exceed such limit.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company paid $150,000 towards the setup of
the joint venture; BioLite Japan&#8217;s other shareholder also paid $150,000 after the Letter of Intent was signed.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Agreement shall continue for 10 years, unless
earlier terminated. The Agreement also allows a Shareholder to terminate the agreement upon certain defaults committed by another Shareholder,
as set forth in the Agreement.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This was a related party transaction.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In November 2021, the Company received $4,244,452
in gross proceeds from the exercise of warrants issued in the Company&#8217;s August 3, 2021, public offering of securities. Investors
exercised a total of 673,405 Series A warrants at a price of $6.30 per share, and 200 Series B warrants at a price of $10 per share.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">BioKey Revenues</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition to collaborative agreements, ABVC
earns revenue through its wholly-owned BioKey subsidiary which provides a wide range of Contract Development &amp; Manufacturing Organization
(&#8220;CDMO&#8221;) services including API characterization, pre-formulation studies, formulation development, analytical method development,
stability studies, IND/NDA/ANDA/510K submissions, and manufacturing clinical trial materials (from Phase I through Phase III) and commercial
manufacturing of pharmaceutical products.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, BioKey provides a variety of regulatory
services tailored to the needs of its customers, which include proofreading and regulatory review of submission documents related to formulation
development, clinical trials, marketed products, generics, nutraceuticals and OTC products and training presentations. In addition to
supporting ABVC&#8217;s new drug development, BioKey submits INDs, NDAs, ANDAs, and DMFs to the FDA, on ABVC&#8217;s behalf in compliance
with new electronic submission guidelines of the FDA.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 51; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->45<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span><b><span style="text-decoration:underline">Impact
of COVID-19 Outbreak</span></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 30, 2020, the World Health Organization
declared the coronavirus outbreak a &#8220;Public Health Emergency of International Concern&#8221; and on March 10, 2020, declared it
to be a pandemic. Actions taken around the world to help mitigate the spread of the coronavirus include restrictions on travel, and quarantines
in certain areas, and forced closures for certain types of public places and businesses. The coronavirus and actions taken to mitigate
it have had and are expected to continue to have an adverse impact on the economies and financial markets of many countries, including
the geographical area in which the Company operates. While the closures and limitations on movement, domestically and internationally,
are expected to be temporary, if the outbreak continues on its current trajectory the duration of the supply chain disruption could reduce
the availability, or result in delays, of materials or supplies to and from the Company, which in turn could materially interrupt the
Company&#8217;s business operations. Given the speed and frequency of the continuously evolving developments with respect to this pandemic,
the Company cannot reasonably estimate the magnitude of the impact to its consolidated results of operations. We have taken every precaution
possible to ensure the safety of our employees.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Due to the COVID-19 pandemic, our revenue for
the fiscal 2021 and 2022 were significantly impacted. As we have not seen a stronger signal to indicate that overall global economies
will be back to normal in the first half of fiscal 2023, our business&#8217;s overall revenue stream may be impacted further until the
restrictions of COVID-19 can be released, after which we expect the Company can resume normal operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The COVID-19 pandemic, including variants, has
adversely affected, and is expected to continue to adversely affect, elements of our CDMO business sector. The COVID-19 pandemic government
imposed restrictions constrained researcher access to labs globally. These constraints limited scientific discovery capacity and we observed
that demand in those labs fell well below historic levels. As constraints on social distancing were gradually lifted around the world
recently, labs have been able to increase research activity. While we believe that underlying demand is still not yet at pre-COVID-19
levels since lab operations remain below their normal capacity, we are hopeful that the vaccination programs that are underway combined
with policy changes planned for the summer will further increase research activity and support a return to pre-COVID-19 demand levels
worldwide.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The global pandemic of COVID-19 continues to evolve
rapidly, and we will continue to monitor the situation closely, including its potential effect on our plans and timelines.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Additionally, it is reasonably possible that estimates
made in the financial statements have been, or will be, materially and adversely impacted in the near term as a result of these conditions,
including losses on inventory; impairment losses related to goodwill and other long-lived assets and current obligations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 52; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->46<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Summary of Critical Accounting Policies</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Basis of Presentation</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying consolidated financial statements
have been prepared in accordance with the generally accepted accounting principles in the United States of America (the &#8220;U.S. GAAP&#8221;).
All significant intercompany transactions and account balances have been eliminated.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This basis of accounting involves the application
of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.
The Company&#8217;s financial statements are expressed in U.S. dollars.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Fiscal Year</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company changed its fiscal year from the period
beginning on October 1st and ending on September 30th to the period beginning on January 1st and ending on December 31st, beginning January
1, 2018.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Use of Estimates</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of financial statements in conformity
with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated
financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially from
those results.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Inventory</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Inventory consists of raw materials, work-in-process,
finished goods, and merchandise. Inventories are stated at the lower of cost or market and valued on a moving weighted average cost basis.
Market is determined based on net realizable value. The Company periodically reviews the age and turnover of its inventory to determine
whether any inventory has become obsolete or has declined in value, and incurs a charge to operations for known and anticipated inventory
obsolescence.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><span style="text-decoration:underline">Forward Stock Split</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 21, 2016, the Board of Directors of the
Company approved an amendment to Articles of Incorporation to effect a forward split at a ratio of 1 to 3.141 and increase the number
of our authorized shares of Common Stock, par value $0.001 per share, to 360,000,000, which was effective on April 8, 2016.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Stock Reverse Split</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 12, 2019, the Board of Directors of the
Company by unanimous written consent in lieu of a meeting approved to i) effect a stock reverse split at the ratio of 1-for-18 (the &#8220;Reverse
Split&#8221;) of both the authorized common stock of the Company (the &#8220;Common Stock&#8221;) and the issued and outstanding Common
Stock and ii) to amend the articles of incorporation of the Company to reflect the Reverse Split. The Board approved and authorized the
Reverse Split without obtaining approval of the Company&#8217;s shareholders pursuant to Section 78.207 of Nevada Revised Statutes. On
May 3, 2019, the Company filed a certificate of amendment to the Company&#8217;s articles of incorporation (the &#8220;Amendment&#8221;)
to effect the Reverse Split with the Secretary of State of Nevada. The Financial Industry Regulatory Authority (&#8220;FINRA&#8221;) informed
the Company that the Reverse Split was effective on May 8, 2019. All shares and related financial information in this prospectus reflect
this 1-for-18 reverse stock split.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 53; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->47<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Fair Value Measurements</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FASB ASC 820, &#8220;Fair Value Measurements&#8221;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect the
assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#8217;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
1 - Inputs are quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the
measurement date. Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices
in active markets that are readily and regularly available.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
2 - Inputs other than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such
as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable
or can be corroborated by observable market data for substantially the full term of the assets or liabilities.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
3 - Valuations based on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities
is generally determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions
a market participant would use in pricing the asset or liability.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The carrying values of certain assets and liabilities
of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, inventory, prepaid
expenses and other current assets, accounts payable, accrued liabilities, and due to related parties approximate fair value due to their
relatively short maturities. The carrying value of the Company&#8217;s short-term bank loan, convertible notes payable, and accrued interest
approximates their fair value as the terms of the borrowing are consistent with current market rates and the duration to maturity is short.
The carrying value of the Company&#8217;s long-term bank loan approximates fair value because the interest rates approximate market rates
that the Company could obtain for debt with similar terms and maturities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Cash and Cash Equivalents</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company considers highly liquid investments
with maturities of three months or less, when purchased, to be cash equivalents. As of September 30, 2023 and December 31, 2022, the Company&#8217;s
cash and cash equivalents amounted $500,069 and $85,265, respectively. Some of the Company&#8217;s cash deposits are held in financial
institutions located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes
this financial institution is of high credit quality.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 54; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->48<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Restricted Cash Equivalents</span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Restricted cash primarily consist of certificate
of deposits as a collateral of short-term loan held in CTBC Bank. As of September 30, 2023 and December 31, 2022, the Company&#8217;s
restricted cash amounted $620,868 and $1,306,463, respectively.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Concentration of Credit Risk</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s financial instruments that
are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#8217;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We perform ongoing credit evaluation of our customers
and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of accounts receivable.
We determine the amount of allowance for doubtful accounts by examining its historical collection experience and current trends in the
credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from our estimates.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Concentration of clients</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of September 30, 2023, the most major client,
who specializes in developing and commercializing dietary supplements and therapeutics in the dietary supplement industry, accounted for
99.76% of the Company&#8217;s total account receivables. As of December 31, 2022, the most major client, who specializes in developing
and commercializing dietary supplements and therapeutics in the dietary supplement industry, accounted for 71.89% of the Company&#8217;s
total account receivable; the second major client, with its Chairman also having a position as one of the Board of Directors of BioKey,
accounted for 16.62% of the Company&#8217;s total account receivable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the nine months ended September 30, 2023, the most major client, manufacturing drugs, dietary supplements,
and medical products, accounted for 81.19% of the Company&#8217;s total revenues. For the nine months ended September 30, 2022, one major
client, who is a Shareholder of the Company that works in development and commercialization of new drugs in Taiwan, accounted for 79.18%
of the Company&#8217;s total revenues.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Revenue Recognition</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#8220;ASC&#8221;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#8217;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#8217;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#8217;s revenue during all periods presented.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to ASC 606, the Company recognizes revenue
when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company expects
to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines is within
the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance
obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations
in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only applies the five-step
model to contracts when it is probable that the Company will collect the consideration the Company is entitled to in exchange for the
goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined to be within the
scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are performance obligations,
and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price
that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 55; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->49<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Collaborative Revenues &#8212;&#160;</b>The
Company recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements. The
terms of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront license
fees, development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties on net
sales of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net sales of
licensed products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue is recognized
upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.</p><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">As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;D personnel costs, discount rates and probabilities of technical and regulatory success.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company had multiple deliverables under the
collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development, and marketing
activities. Estimation of the performance periods of the Company&#8217;s deliverables requires the use of management&#8217;s judgment.
Significant factors considered in management&#8217;s evaluation of the estimated performance periods include, but are not limited to,
the Company&#8217;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the estimated
duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments on
a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(i) Non-refundable upfront payments</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If a license to the Company&#8217;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into and
it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(ii) Milestone payments</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is eligible to receive milestone payments
under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and commercial
events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events fall into
two categories: (a) events which involve the performance of the Company&#8217;s obligations under the collaborative agreement with collaboration
partners, and (b) events which do not involve the performance of the Company&#8217;s obligations under the collaborative agreement with
collaboration partners.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 56; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->50<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The former category of milestone payments consists
of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management concluded
that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that (i) each
triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one or more
of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result in additional
payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is required to complete
each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving the milestone, (vi)
a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments, and (vii) the milestone
payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these milestone payments in
the period in which the underlying triggering event occurs.</p><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">(iii) Multiple Element Arrangements</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered item(s),
delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing whether an
item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#8217;s contractual or estimated performance period for the undelivered elements, which is
typically the term of the Company&#8217;s research and development obligations. If there is no discernible pattern of performance or objectively
measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line basis over
the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which the service
is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes revenue
under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative amount
of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional performance
method, as applicable, as of the period ending date.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#8217;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is reasonable
relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific, clinical,
regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and investment
required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining whether
a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered substantive
are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming all other
revenue recognition criteria are met.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(iv) Royalties and Profit Sharing Payments</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the collaborative agreement with the collaboration
partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net sales. The Company
recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those criteria, the Company
considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable contingency is
resolved.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Revenues Derived from Research and Development
Activities Services &#8212; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the inception
of a contract, which is to perform research and development services. The Company may also provide its customers with an option to request
that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 57; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->51<!-- Field: /Sequence --></span></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">If the Company is entitled to reimbursement from
its customers for specified research and development expenses, the Company accounts for the related services that it provides as separate
performance obligations if it determines that these services represent a material right. The Company also determines whether the reimbursement
of research and development expenses should be accounted for as revenues or an offset to research and development expenses in accordance
with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the corresponding offset
to research and development expenses as it satisfies the related performance obligations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company then determines the transaction price
by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration. Under
the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential milestone
payments. At the start of an agreement, the Company&#8217;s transaction price usually consists of the payments made to or by the Company
based on the number of full-time equivalent researchers assigned to the project and the related research and development expenses incurred.
The Company does not typically include any payments that the Company may receive in the future in its initial transaction price because
the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine if the Company
should include additional payments in the transaction price.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as advance from customers upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Property and Equipment</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Property and equipment is carried at cost net
of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the related
asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related gain or
loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of the remaining
lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property and equipment
under capital leases, generally based on the following useful lives:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Estimated<br/>
Life in<br/>
Years</b></span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-align: justify"><span style="font-size: 10pt">Buildings and leasehold improvements</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">5 ~ 50</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify"><span style="font-size: 10pt">Machinery and equipment</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">5 ~ 10</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-align: justify"><span style="font-size: 10pt">Office equipment</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">3 ~ 6</span></td>
    <td>&#160;</td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Impairment of Long-Lived Assets</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has adopted Accounting Standards Codification
subtopic 360-10, Property, Plant and Equipment (&#8220;ASC 360-10&#8221;). ASC 360-10 requires that long-lived assets and certain identifiable
intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances indicate that the carrying
amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually or more often if events
and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business conditions, recurring
losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment in value be indicated,
the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting from the use and
ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the carrying amount or
the fair value less costs to sell.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Long-term Equity Investment</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company acquires the equity investments to
promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the Company
does not have control over the investees as:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Equity method investments when
the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of the income
or loss is recognized monthly and is recorded in gains (losses) on equity investments.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Non-marketable cost method
investments when the equity method does not apply.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Significant judgment is required to identify
whether an impairment exists in the valuation of the Company&#8217;s non-marketable equity investments, and therefore the Company considers
this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant
impact on the investee&#8217;s fair value. Qualitative analysis of its investments involves understanding the financial performance and
near-term prospects of the investee, changes in general market conditions in the investee&#8217;s industry or geographic area, and the
management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using
the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies
and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates
regarding the investees&#8217; revenue, costs, and discount rates. The Company&#8217;s assessment of these factors in determining whether
an impairment exists could change in the future due to new developments or changes in applied assumptions.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 58; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->52<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Other-Than-Temporary Impairment</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Marketable
equity securities include the consideration of general market conditions, the duration and extent to which the fair value is below cost,
and our ability and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future.
The Company also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee,
which may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in
the investee&#8217;s credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable
equity method investments in gains (losses) on equity investments.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Non-marketable equity investments
based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of
the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in
operating structure or management of the investee; additional funding requirements; and the investee&#8217;s ability to remain in business.
A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that
is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized
by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence
of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the
investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The
Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses)
on equity investments. Other-than-temporary impairments of equity investments were $0 for the nine months ended September 30, 2023 and
2022, respectively, and $0, $0 and $0 for the years ended December 31, 2022 and
2021, respectively.</span></td>
</tr></table><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Goodwill</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In testing
goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than not that
the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on our
best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment share,
and general economic conditions.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company completed the required testing of
goodwill for impairment as of September 30, 2023, and determined that goodwill was impaired because of the current financial condition
of the Company and the Company&#8217;s inability to generate future operating income without substantial sales volume increases, which
are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill is not reasonably
assured.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Convertible Notes</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for the convertible notes
issued at a discount, by comparing the principal amount and book value, with the calculation of discounted method. The Company assess
the discount per month. The amortization period of the promissory note is 18 months.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Research and Development Expenses</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for the cost of using licensing
rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative future uses
the acquisition of product rights to be used in research and development activities must be charged to research and development expenses
when incurred.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 59; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->53<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For CDMO business unit, the Company accounts for
R&amp;D costs in accordance with Accounting Standards Codification (&#8220;ASC&#8221;) 730, Research and Development (&#8220;ASC 730&#8221;).
Research and development expenses are charged to expense as incurred unless there is an alternative future use in other research and development
projects or otherwise. Research and development expenses are comprised of costs incurred in performing research and development activities,
including personnel-related costs, facilities-related overhead, and outside contracted services including clinical trial costs, manufacturing
and process development costs for both clinical and preclinical materials, research costs, and other consulting services. Non-refundable
advance payment for goods and services that will be used in future research and development activities are expensed when the activity
has been performed or when the goods have been received rather than when the payment is made. In instances where the Company enters into
agreements with third parties to provide research and development services, costs are expensed as services are performed.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Post-retirement and post-employment
benefits</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s subsidiaries in Taiwan adopted
the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#8220;Act&#8221;) in Taiwan. Such labor regulations
require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of the worker&#8217;s
monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees&#8217; salaries to the employees&#8217;
pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts for such employee
benefits, which were expensed as incurred, were $2,566 and $3,302 for the three months ended September 30, 2023 and 2022, respectively,
and $7,825 and $9,948 for the nine months ended September 30, 2023 and 2022, respectively. Other than the above, the Company does not
provide any other post-retirement or post-employment benefits.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Stock-based Compensation</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company measures expense associated with all
employee stock-based compensation awards using a fair value method and recognizes such expense in the consolidated financial statements
on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221;.
Total employee stock-based compensation expenses were $0 and $0 for the three and nine months ended September 30, 2023 and 2022, respectively.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221; and FASB ASC Topic 505-50 &#8220;Equity-Based
Payments to Non-Employees&#8221; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $817,740 and $225,740 for the three months ended September 30, 2023 and 2022, respectively.
Total non-employee stock-based compensation expenses were $1,409,969 and $5,143,483 for the nine months ended September 30, 2023 and 2022,
respectively.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Beneficial Conversion Feature</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Income Taxes</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for income taxes using the
asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood of realization
of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary
differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax
purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire before the Company
is able to realize their benefits, or future deductibility is uncertain.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 60; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->54<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under ASC 740, a tax position is recognized as
a benefit only if it is &#8220;more likely than not&#8221; that the tax position would be sustained in a tax examination, with a tax examination
being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether it is more-likely-than-not
that a tax position will be sustained upon examination, including the resolution of any related appeals or litigations based on the technical
merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount
of benefits recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than 50
percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition
threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that
no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the
threshold is no longer satisfied. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense
in the year incurred. No significant penalty or interest relating to income taxes has been incurred for the nine months ended September
30, 2023 and 2022, or for the years ended December 31, 2022 and 2021. GAAP also provides guidance on de-recognition, classification, interest
and penalties, accounting in interim periods, disclosures and transition.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 22, 2017, the SEC issued Staff Accounting
Bulletin (&#8220;SAB 118&#8221;), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a measurement
period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740.
In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting under ASC
740 is complete. To the extent that a company&#8217;s accounting for certain income tax effects of the Tax Act is incomplete but it is
able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements. If a company
cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740 on the basis of
the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company is able to make reasonable
estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the final impact of the Tax Act
may differ from these estimates, due to, among other things, changes in our interpretations and assumptions, additional guidance that
may be issued by the I.R.S., and actions the Company may take. The Company is continuing to gather additional information to determine
the final impact.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Valuation of Deferred Tax Assets</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A valuation allowance is recorded to reduce the
Company&#8217;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#8217;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and results
in the period such determination was made.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Loss Per Share of Common Stock</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company calculates net loss per share in accordance
with ASC Topic 260, &#8220;Earnings per Share&#8221;. Basic loss per share is computed by dividing the net loss by the weighted average
number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per share except that
the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common
stock equivalents had been issued and if the additional common shares were dilutive. Diluted earnings per share excludes all dilutive
potential shares if their effect is anti-dilutive.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Commitments and Contingencies</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has adopted ASC Topic 450 &#8220;Contingencies&#8221;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss contingencies
are accrued by a charge to income when information available before financial statements are issued or are available to be issued indicates
that it is probable that an assets had been impaired or a liability had been incurred at the date of the financial statements and the
amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred. If a loss contingency
is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements when it is at least reasonably
possible that a material loss could be incurred.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>


</div><!-- Field: Page; Sequence: 61; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->55<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Foreign-currency Transactions</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the Company&#8217;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#8220;NTD&#8221;) at the rates of exchange in effect when the transactions
occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency is converted into
New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income in the year of conversion
or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated at the prevailing exchange
rates and the resulting differences are charged to current income except for those foreign currencies denominated investments in shares
of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#8217; Equity (Deficit).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Translation Adjustment</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accounts of the Company&#8217;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#8220;NT$&#8221;). Such financial statements
were translated into U.S. Dollars (&#8221;$&#8221; or &#8220;USD&#8221;) in accordance ASC 830, &#8220;Foreign Currency Matters&#8221;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, shareholder&#8217;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of shareholders&#8217;
equity (deficit).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Recent Accounting Pronouncements</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In August 2020, the FASB issued ASU 2020-06, Debt
&#8212; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#8212;Contracts in Entity&#8217;s Own Equity
(Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#8217;s Own Equity (&#8220;ASU 2020-06&#8221;). ASU
2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#8217;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The Company
is currently evaluating the impact that the standard will have on its unaudited consolidated financial statements.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In May 2021, the FASB issued ASU 2021-04, Earnings
Per Share (Topic 260), Debt &#8212; Modifications and Extinguishments (Subtopic 470-50), Compensation &#8212; Stock Compensation (Topic
718), and Derivatives and Hedging &#8212; Contracts in Entity&#8217;s Own Equity (Subtopic 815-40): Issuer&#8217;s Accounting for Certain
Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (&#8220;ASU 2021-04&#8221;). ASU 2021-04 provides guidance
as to how an issuer should account for a modification of the terms or conditions or an exchange of a freestanding equity-classified written
call option (i.e., a warrant) that remains classified after modification or exchange as an exchange of the original instrument for a new
instrument. An issuer should measure the effect of a modification or exchange as the difference between the fair value of the modified
or exchanged warrant and the fair value of that warrant immediately before modification or exchange and then apply a recognition model
that comprises four categories of transactions and the corresponding accounting treatment for each category (equity issuance, debt origination,
debt modification, and modifications unrelated to equity issuance and debt origination or modification). ASU 2021-04 is effective for
all entities for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. An entity should
apply the guidance provided in ASU 2021-04 prospectively to modifications or exchanges occurring on or after the effective date. Early
adoption is permitted for all entities, including adoption in an interim period. If an entity elects to early adopt ASU 2021-04 in an
interim period, the guidance should be applied as of the beginning of the fiscal year that includes that interim period. The Company is
currently evaluating the impact that the standard will have on its consolidated financial statements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>


</div><!-- Field: Page; Sequence: 62; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->56<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In March 2022, the FASB issued ASU 2022-02, Troubled
Debt Restructurings and Vintage Disclosures. This ASU eliminates the accounting guidance for troubled debt restructurings by creditors
that have adopted ASU 2016-13, Measurement of Credit Losses on Financial Instruments. This ASU also enhances the disclosure requirements
for certain loan refinancing and restructurings by creditors when a borrower is experiencing financial difficulty. In addition, the ASU
amends the guidance on vintage disclosures to require entities to disclose current period gross write-offs by year of origination for
financing receivables and net investments in leases within the scope of ASC 326-20. The ASU is effective for annual periods beginning
after December 15, 2022, including interim periods within those fiscal years. Adoption of the ASU would be applied prospectively. Early
adoption is also permitted, including adoption in an interim period. The Company is currently evaluating the impact that the standard
will have on its unaudited consolidated financial statements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Estimates and Assumptions</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In preparing our consolidated financial statements,
we use estimates and assumptions that affect the reported amounts and disclosures. Our estimates are often based on complex judgments,
probabilities and assumptions that we believe to be reasonable, but that are inherently uncertain and unpredictable. We are also subject
to other risks and uncertainties that may cause actual results to differ from estimated amounts.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Results of Operations &#8212; Three Months
Ended September 30, 2023 Compared to Three Months Ended September 30, 2022.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table presents, for the three months
indicated, our unaudited consolidated statements of operations information.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Three Months Ended</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30,<br/> 2023</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30,<br/> 2022</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; width: 76%; font-weight: bold">Revenues</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">15,884</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">42,269</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; padding-bottom: 1.5pt">Cost of revenues</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">29,614</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">10,741</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; text-align: left; padding-bottom: 1.5pt">Gross (loss) profit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(13,730</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">31,528</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; text-align: left">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; text-indent: -0.125in; text-align: left">Selling, general and administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,182,093</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,216,146</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.25in; text-indent: -0.125in; text-align: left">Research and development expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">141,310</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">305,483</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt">Stock-based compensation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">817,740</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">225,740</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.375in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt">Total operating expenses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,141,143</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,747,369</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; text-align: left; padding-bottom: 1.5pt">Loss from operations</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,154,873</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,715,841</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; text-align: left">Other income (expense)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; text-indent: -0.125in; text-align: left">Interest income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">40,246</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">48,164</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.25in; text-indent: -0.125in; text-align: left">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,218,624</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(126,536</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; text-indent: -0.125in; text-align: left">Operating sublease income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,000</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21,597</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.25in; text-indent: -0.125in; text-align: left">Gain/Loss on foreign exchange changes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(25,059</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(177</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt">Other (expense) income</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(7,769</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">491</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.375in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt">Total other (expense) income</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,214,206</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(56,461</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; text-align: left">Loss before income tax</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,369,079</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,772,302</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt">Provision for (benefit from) income tax</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(999</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,222</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; font-weight: bold; text-align: left">Net loss</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,368,080</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,776.524</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt">Net loss attributable to noncontrolling interests</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(50,564</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(71,660</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Net loss attributed to ABVC and subsidiaries</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,317,516</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,704,864</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt">Foreign currency translation adjustment</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(15,082</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(190,019</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 4pt">Comprehensive Loss</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(3,332,598</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(3,894,883</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in">Net loss per share:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; text-indent: -0.125in; text-align: left; padding-bottom: 4pt">Basic and diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(0.82</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(1.14</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in">Weighted average number of common stock outstanding:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.25in; text-indent: -0.125in; text-align: left; padding-bottom: 4pt">Basic and diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">4,055,345</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">3,257,912</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 63; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->57<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Revenues. </i></b>We generated $15,884 and
$42,269 in revenues for the three months ended September 30, 2023 and 2022, respectively. The decrease in revenues was due to completion
of ongoing projects and awaiting for new approval.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Operating Expenses.</i></b> Our operating
expenses have decreased by $1,606,226 or 43%, to $2,141,143 for the three months ended September 30, 2023 from $3,747,369 for the three
months ended September 30, 2022. Such decrease in operating expenses was mainly attributable to the decrease in selling, general and administrative
expenses and research and development expenses, since research and development projects have been dormant as the Company waits for results
for further development, while being offset by the increase in stock-based compensation.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Other Income (Expense)</i>. </b>Our other
expense was $1,214,206 for the three months ended September 30, 2023, compared to other expense of $56,461 for the three months ended
September 30, 2022. The change was principally caused by the increase in interest expense and the loss on foreign exchange changes, while
being offset by the increase in interest income for the three months ended September 30, 2023, and decrease in other expenses for the
three months ended September 30, 2022. Interest income (expense), net, was $(1,178,378) for the three months ended September 30, 2023,
compared to $(78,372) for the three months ended September 30, 2022. The increase of $1,100,006, or approximately 1,404%, was primarily
due to the increase in interest expense due to recognition of interest expense for the converted notes for proper accounting purpose.</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; text-align: justify"><b><i>Net Loss.</i></b> As a result of the above
factors, our net loss was $3,368,080 for the three months ended September 30, 2023 compared to $3,776,524 for the three months ended September
30, 2022, representing a decrease of $408,444, or 11%.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Liquidity and Capital Resources</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i><span style="text-decoration:underline">Working Capital</span></i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of<br/> September 30,<br/> 2023</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of <br/> December 31,<br/> 2022</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Current Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,493,534</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,987,247</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">5,363,076</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">5,543,628</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Working Capital (Deficit)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(2,869,542</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(2,556,381</td><td style="text-align: left">)</td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 64; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->58<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Cash Flow from Operating Activities</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.5pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the nine months ended September 30, 2023
and 2022, the net cash used in operating activities were $3,756,385 and $6,937,322, respectively. The decrease was primarily due to the
increase in other non-cash expenses, and decreased in non-cash stock-based compensation for nonemployees, due from related parties, due
to related parties, and net loss during the nine months ended September 30, 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Cash Flow from Investing Activities</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.5pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the nine months ended September 30, 2023
and 2022, the net cash used in investing activities were $514,359 and $1,638,396 respectively. The decreases were mainly due to the increase
in prepayment for long-term investments during nine months ended September 30, 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Cash Flow from Financing Activities</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the nine months ended September 30, 2023
and 2022, the net cash provided by financing activities were $3,831,540 and $4,267,425, respectively. The decrease in net cash provided
by financing activities were primarily due to the proceeds from convertible notes, warrant issuance and issuance of common stock for debt
conversion, while being offset by repayment of short-term loans during the nine months ended September 30, 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Results of Operations &#8212; Year Ended December
31, 2022 Compared to Year Ended December 31, 2021.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Revenues.</i></b> We generated $969,783
and $355,797 in revenues for the years ended December 31, 2022 and 2021, respectively. The increase of $613,986, or approximately 173%,
was primarily caused by the increase in contract services with Rgene.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Operating Expenses</i>.</b> Our operating
expenses were $15,797,780 in the year ended December 31, 2022, as compared to $12,056,679 in the year ended December 31, 2021. Such increase
in operating expenses was mainly attributable to the increase in stock -based compensation and selling, general and administrative expenses
by $2,051,449 which relates to costs in conjunction with our public offering and our recent stock issuances, as well as increasing research
and development expenses of $1,689,652 to continue to develop our pipeline.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Other Income (expense). </i></b> The other
expense was $400,158 in the year ended December 31, 2022 as compared to other income of $495,141 in the year ended December 31, 2021.
The change was principally caused by the increase in interest expense, while being offset by the increase in interest income for the year
ended December 31, 2022, and loss on investment in equity securities and decrease in government grant income for the year ended December
31, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interest income (expense), net, was $(106,151)
for the year ended December 31, 2022, compared to $(184,014) for the year ended December 31, 2021. The decrease of $77,863, or approximately
42%, was primarily due to the repayment of convertible notes payable during the year ended 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Government grant income was $0 for the year ended
December 31, 2022 as compared to $360,898 for year ended December 31, 2021, which was recorded as receipt of the PPP Forgiveness by the
government.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Net Loss.</i></b> The net loss was $16,312,374
for the year ended December 31, 2022 compared to $12,035,851 for the year ended December 31, 2021. The Company&#8217;s net loss increased
by $4,276,523 or approximately 36% during the year ended December 31, 2022 from 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 65; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->59<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Liquidity and Capital Resources</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Working Capital</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of<br/> December&#160;31, <br/> 2022</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of<br/> December&#160;31,<br/> 2021</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Current Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,987,247</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">7,653,782</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">5,819,529</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,692,312</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Working (Deficit) Capital</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(2,832,282</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,691,470</td><td style="text-align: left">&#160;</td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><b>Cash Flow from Operating
Activities</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.5pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the years ended December 31, 2022 and 2021,
the net cash used in operating activities were ($7,398,391) and</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">($7,597,719), respectively. The decrease in the
amount of $199,328 was primarily due to the increased net loss, account receivables, due from related parties, prepaid expenses, stock-based
compensation, accrued expenses and other current liabilities, partially offset by the decrease of gain on sales of investment in equity
securities, government grant income, and investment loss; and by the increase of deferred tax during the year ended December 31, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.5pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Cash Flow from Investing Activities</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.5pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the years ended December 31, 2022 and 2021,
the net cash used in investing activities were $1,721,684 and $805,966, respectively. The increase in the amount of $915,718 was primarily
due to the decrease in net proceeds from sale of investment occurred in 2020, and increase in prepayment for equity investment and purchase
of equipment during the year ended December 31, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.5pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Cash Flow from Financing Activities</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the years ended December 31, 2022 and 2021,
the net cash provided by financing activities were $4,013,925 and $9,995,550, respectively. The net cash provided by financing activities
decreased by $5,981,625, due to the increase in proceeds from short-term loans, partially offset by the decrease in issuance of common
stock through up-list, as well as decrease in payment of offering costs, repayment of convertible notes and notes payable, and proceeds
from long-term loans during the year ended December 31, 2021</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Off-Balance Sheet Arrangements</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2022, we did not have any off-balance
sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial
condition, revenues or expenses, results of operations, liquidity, capital expenditures, or capital resources that is material to investors.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 66; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->60<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_009"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>BUSINESS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Industry Overview</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The biotechnology industry focuses on developing
breakthrough products and technologies to combat various types of diseases through efficient industrial manufacturing process. Biotechnology
is an important business sector in the world&#8217;s economies and plays a key role in human health. Companies engaged in biotechnology
generally require large amounts of capital investment for their research &amp; development activities and it may take up to tens of years
to develop and commercialize a new drug or a new medical device. ABVC (&#8220;we&#8221; or the &#8220;Company&#8221;) is an early stage
biotechnology company with a pipeline of seven new drugs and one medical device under development, all of which are licensed from related
parties of the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><b>Business Overview</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of the date hereof, the Company&#8217;s minimal
revenue has come from the sale of CDMO services through BioKey. However, the Company&#8217;s focus is on developing a pipeline of products
by carefully tracking new medical discoveries or medical device technologies in research institutions in the Asia-Pacific region. Pre-clinical,
disease animal model and Phase I safety studies are examined closely by the Company&#8217;s scientists and other specialists known to
the Company to identify drugs or medical devices that it believes demonstrate efficacy and safety based on the Company&#8217;s internal
qualifications. Once a drug or medical device is shown to be a good candidate for further development and ultimately commercialization,
ABVC licenses the drug or medical device from the original researchers and introduces the drug or medical device clinical trial plan to
highly respected principal investigators in the United States, Australia and Taiwan. In almost all cases, ABVC has found that research
institutions in each of those countries are eager to work with the Company to move forward with Phase II clinical trials.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Institutions that have or are now conducting phase
II clinical trials in partnership with ABVC include:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
ABV-1504, Major Depressive Disorder (MDD), Phase II completed. NCE drug Principal Investigators: Charles DeBattista M.D. and Alan F.
Schatzberg, MD, Stanford University Medical Center, Cheng-Ta Li, MD, Ph.D &#8211; Taipei Veterans General Hospital</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
ABV-1505, Adult Attention-Deficit Hyperactivity Disorder (ADHD), Phase II Part 1 completed. Principal Investigators: Keith McBurnett,
Ph.D. and Linda Pfiffner, Ph.D., University of California San Francisco (UCSF), School of Medicine. Phase II, Part 2 clinical
study sites includes UCSF and 5 locations in Taiwan.The Principal Investigators are Keith McBurnett, Ph.D. and Linda Pfiffner, Ph.D.,
University of California San Francisco (UCSF), School of Medicine; Susan Shur-Fen Gau, M.D., National Taiwan University Hospital; Xinzhang
Ni, M.D. Linkou Chang Gung Memorial Hospital; Wenjun Xhou, M.D., Kaohsiung Chang Gung Memorial Hospital; Ton-Ping Su, M.D., Cheng Hsin
General Hospital, Cheng-Ta Li, M.D., Taipei Veterans General Hospital. The Phase II, Part 2 began in the 1<sup>st</sup> quarter
of 2022 at the 5 Taiwan sites. The UCSF site will join the study in the 2nd quarter of 2023.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
ABV-1601, Major Depression in Cancer Patients, Phase I/II, NCE drug Principal Investigator: Scott Irwin, MD, Ph.D. &#8211; Cedars Sinai
Medical Center (CSMC). The Phase I clinical study was conducted on March 31, 2023.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Medical
Device: ABV-1701, Vitargus&#174; in vitrectomy surgery, Phase II Study has been initiated in Australia and Thailand, Principal Investigator:
Duangnate Rojanaporn, M.D., Ramathibodi Hospital; Thuss Sanguansak, M.D., Srinagarind Hospital of the two Thailand Sites and Professor/Dr.
Matthew Simunovic, Sydney Eye Hospital; Dr. Elvis Ojaimi, East Melbourne Eye Group &amp; East Melbourne Retina. The Phase II study will
be started in the 2nd quarter of 2023.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 67; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->61<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following trials are expected to begin in
the third quarter of 2023:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
ABV-1519, Non-Small Cell Lung Cancer treatment, Phase I/II Study in Taiwan, Principal Investigator: Dr. Yung-Hung
Luo, M.D., Taipei Veterans General Hospital (TVGH)</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
ABV-1703, Advanced Inoperable or Metastatic Pancreatic Cancer, Phase II, Principal Investigator: Andrew E. Hendifar, MD &#8211; Cedars
Sinai Medical Center (CSMC)</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Upon successful completion of a Phase II trial,
ABVC will seek a partner, typically a large pharmaceutical company, to complete a Phase III study and commercialize the drug or medical
device upon approval by the US FDA, Taiwan TFDA and other country regulatory authorities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><b>GMP Manufacturing</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC owns a certified GMP manufacturing facility,
through BioKey, that is qualified to deliver small quantities of drugs for use by its clients in clinical trials from Phase I to Phase
III. The GMP facility can manufacture direct API or blend fill-in capsules, manual and automated encapsulation, wet granulation or tray
drying process, tablet compression and coating process, packaging solid dosage forms for ANDA and IND submission.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The BioKey facility consists of a GMP suite, product
development area, analytical laboratory, food processing area, caged GMP storage area, receiving area and two warehouses. The facility
was remodeled in December 2008 and received its first drug manufacturing license in June 2009. ABVC&#8217;s current drug manufacturing
license allows it to manufacture drug products under IND for human clinical trials until the expiration of the license on December 2,
2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In 2022, BioKey began manufacturing a dietary
supplement based on the maitake mushroom. The mushrooms, supplied by Shogun Maitake Canada, Co. Ltd., are grown in a controlled temperature
and humid environment free of pesticides and chemicals. Initially, sales of the new supplement in the US and Canada will be targeted to
high end grocery stores and worldwide via online distribution. While there are many mushroom-based supplements currently available to
customers, BioKey believes its new line has a significant competitive advantage since the purity and consistency of the mushrooms themselves
exceeds any maitake mushrooms currently available and the extraction process employed by BioKey delivers a particularly strong dose. The
maitake mushroom is rich in bioactive polysaccharides, especially beta-glucans. These polysaccharides have well-documented immune-protecting
and antitumor properties. BioKey has developed both a tablet and a liquid version of the supplement. GMP manufacturing of bulk quantities
Maitake mushroom tablets and Maitake mushroom drinks were completed in 2 and 1 batches respectively for commercial launches in Taiwan
and Canada in 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Beta-glucans in maitake mushrooms has been shown
to reduce cholesterol, resulting in improved artery functionality and overall better cardiovascular health that lowers the risk of heart
disease. Further, studies have shown that the beta-glucans in maitake mushroom have the effect of strengthening the immune system<sup>1</sup>.
In a trial of postmenopausal breast cancer patients, oral administration of a maitake extract was shown to have immunomodulatory effects.
In a different trial done at Memorial Sloan Kettering Cancer Center, maitake extracts were shown to enhance neutrophil and monocyte function
in patients with myelodysplastic syndrome. It boosts production of lymphokines (protein mediators) and interleukins (secreted proteins)
resulting in improved immune response. Further, beta-glucans, has been shown in clinical trials to lower blood glucose levels thereby
helping to activate insulin receptors, while reducing insulin resistance in diabetes management.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">BioKey has entered into a three-year distribution
agreement with Define Biotech Co. Ltd., a Taiwan-based pharmaceutical marketing company that focuses on sales of drugs, dietary supplements
and medical products in the Asia-Pacific region. The agreement grants Define Biotech the exclusive right to distribute this new dietary
supplement in China and Taiwan in exchange for the commitment to purchase $3.0 million worth of the new product over the three-year period.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 68; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->62<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Our Pipeline</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>I.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Central
Nervous System</b></span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">ABV-1504
to treat Major Depressive Disorder (&#8220;MDD&#8221;)</span></span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">We are developing and researching ABV-1504,
a botanical reuptake inhibitor that targets norepinephrine. Prior to clinical trials, we conducted radioligand-binding assay tests on
ABV-1504. Radioligand-binding assays are used to characterize the binding effects of a drug to its target receptor. In the case of ABV-1504,
the receptors of radioligand-binding assays are norepinephrine, dopamine and serotonin. The radioligand-binding assay test on norepinephrine
was conducted from May 3 to May 8, 2007 and the radioligand-binding assay test on dopamine and serotonin was administered from November
26 to December 5, 2007. The result of radioligand-binding assay to norepinephrine of ABV-1504was 2.102 &#956;g/ml of IC50, which indicated
ABV-1504&#8217;s high inhibitory efficiency on norepinephrine. The results of radioligand-binding assay to dopamine and serotonin were
not as good as to norepinephrine, which indicated lower inhibitory efficiency. Because research has shown that norepinephrine inhibitors
can alleviate the level of depression, our research team saw ABV-1504&#8217;s potential to treat depression and decided to commence the
clinical trial process of ABV-1504.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.25in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">In 2013, ABVC successfully completed
the Phase I clinical trial of ABV-1504. The primary objective of the Phase I study was to assess the safety profile of ABV-1504. The safety
endpoint was assessed based on the results of physical examinations, vital signs, laboratory data, electrocardiograms (&#8220;ECG&#8221;),
Columbia-Suicide Severity Rating Scale evaluation and a number of adverse events during the study period. We began recruiting healthy
people as subjects for the Phase I trial in Taiwan on October 30, 2012. For the Phase I trial, we screened 85 healthy volunteers at the
Taipei Veterans General Hospital and eventually enrolled 30 people as trial subjects. We divided the subjects into four cohort groups
and administered ABV-1504oral capsules of 380 mg, 1140 mg, 2280 mg, and 3800 mg to the subjects in each cohort group, respectively. BioLite
visited the first subject the first time on November 13, 2012 and the last subject the last time on July 5, 2013. During the said period,
no subject had a serious adverse event nor discontinued the trial due to any adverse events. ABVC did not observe any clinically significant
findings in physical examinations, vital signs, electrocardiogram, laboratory measurements, and C-SSRS throughout the treatment period.
However, ABVC observed the following mild adverse events: two subjects with flatulence and one subject with constipation in the single-dose
380mg cohort of seven subjects; one subject with somnolence and one subject with stomatitis ulcer in the single-dose 2,280 mg cohort.
Comparatively, two subjects with somnolence and one subject with stomatitis ulcer were observed in the placebo group of seven subjects.
ABVC did not observe any suicidal ideation or behavior throughout the trial period. ABV-1504&#8217;s Phase I clinical trial results reflected
that the oral administration of ABV-1504 to healthy volunteers was safe and well-tolerated at the dose levels of from 380 mg to 3,800
mg.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.25in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">ABVC received an IND approval to proceed
with the Phase II clinical trial of ABV-1504 from the F.D.A. in March 2014 and an IND approval of its Phase II trial from the Taiwan F.D.A.
in June 2014. For the Phase II trial, BioLite administered oral capsules to 72 MDD patients (the trial subjects) in a randomized, double-blind
study with a placebo control group to assess ABV-1504&#8217;s efficacy and safety profile, primarily in accordance with the Montgomery-&#197;sberg
Depression Rating Scale (&#8220;MADRS&#8221;). ABVC via BioLite began recruiting Phase II subjects in March 2015 at the following study
sites, Taipei Veterans General Hospital, Linkou Chang Gung Memorial Hospital, Taipei City Hospital-Songde Branch, Tri-Service General
Hospital, Wan Fang Hospital and started recruiting MDD patients at Stanford Depression Research Clinic. The first five sites are in Taiwan
and the last one is in the United States. The primary endpoint of the Phase II trial is to see changes of the subjects&#8217; MADRS total
scores from the baseline scores of the placebo subjects within the first six weeks. The secondary objectives of the Phase II trial are
to evaluate the efficacy and safety profile of ABV-1504 on other rating scales with secondary endpoints of (i) demonstrating changes in
MADRS total scores from baseline scores within the second to seventh weeks and (ii) showing changes in the total scores on Hamilton Rating
Scale for Depression (HAM-D-17), Hamilton Rating Scale for Anxiety (HAM-A), Depression and Somatic Symptoms Scale (DSSS), Clinical Global
Impression Scale (CGI) from the baseline scores in the second, fourth, sixth and seventh week. ABVC plans to measure the percentages of
partial responders (subjects with a 25% to 50% decrease of total MADRS scores from the baseline score) and responders (subjects with 50%
or more decrease of total MADRS scores from the baseline score) by the second, fourth, sixth and seventh week. Additionally, ABVC intends
to monitor the subjects&#8217; performance in accordance with the Safety Assessments and Columbia-Suicide Severity Rating Scale from the
screening stage to each subject&#8217;s last visit as well as to analyze the differences in the mean changes of MADRS, HAM-D-17, HAM-A,
DSSS, CGI and Columbia-Suicide Severity Rating Scale scores of the subjects administered with ABV-1504 and the placebo group in the second,
fourth, sixth and seventh week.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 69; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->63<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">On May 23, 2019, the Company announced
the Phase II clinical study results of ABV-1504. The clinical study results showed that PDC-1421, the active pharmaceutical ingredient
of ABV-1504, met the pre-specified primary endpoint of the Phase II clinical trial and significantly improved the symptoms of MDD. The
Phase II clinical study was a randomized, double-blind, placebo-controlled, multi-center trial, in which sixty (60) adult patients with
confirmed moderate to severe MDD were treated with PDC-1421 in either low dose (380 mg) or high dose (2 x 380 mg) compared with placebo
administration, three times a day for six weeks. PDC-1421 high dose (2 x 380 mg) met the pre-specified primary endpoint by demonstrating
a highly significant 13.2-point reduction in the Montgomery-&#197;sberg Depression Rating Scale (MADRS) total score by Intention-To-Treat
(ITT) analysis, averaged over the 6-week treatment period (overall treatment effect) from baseline, as compared to 9.2-point reduction
of the placebo group. By Per-Protocol (PP) analysis, PDC-1421 showed a dose dependent efficacy toward MDD in which high dose (2 x 380
mg) gave 13.4-point reduction in MADRS total score from baseline and low dose (380 mg) gave 10.4-point reduction as compared to a 8.6-point
in the placebo group. Based on the trial results as set forth above, the Company has decided to use the high dose formula for ABV-1504&#8217;s
Phase III clinical trial.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td>
    <td style="width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">ABV-1505 to treat Attention Deficit Hyperactivity Disorder (&#8220;ADHD&#8221;)</span></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">We developed the ADHD indication from
the same API of ABV-1504. Also, ABV-1505 shares similar pharmaceutical mechanism of action as ABV-1504 in as much as ABV-1505 shows the
potential of increasing the level of norepinephrine in the human&#8217;s nervous system by inhibiting its reabsorption. Because of ABV-1505&#8217;s
sufficient similarity with ABV-1504, in January 2016 the FDA approved our IND application to conduct ABV-1505&#8217;s Phase II clinical
trial based on its preclinical research and the Phase I trial results of ABV-1504.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">For the ADHD Phase II trial, ABVC plans
to recruit a maximum of 105 ADHD patients as trial subjects in the United States and Taiwan, to whom ABVC intends to administer ABV-1505
oral capsules. ABVC has designed a randomized, double-blind dose escalation study with a placebo-controlled group to assess the efficacy
and safety profile of ABV-1505, primarily against the ADHD Rating Scale-IV (&#8220;ADHD-RS-IV&#8221;). The primary endpoint of the Phase
II trial is a 40% or higher improvement on the ADHD-RS-IV from the respective baseline scores within a period of up to eight weeks. The
secondary objective is to determine the efficacy and safety profile of ABV-1505 on other rating scales with secondary endpoints of (i)
improvements of the total ADHD symptom scores from the respective baseline scores on the Conners&#8217; Adult ADHD Rating Scale-Self Report:
Short Version (&#8220;CAARS-S:S&#8221;) 18-Item for a treatment period of eight weeks at maximum; and (ii) achievement of scores of two
or lower on both the Clinical Global Impression-ADHD- Severity (&#8220;CGI-ADHD-S&#8221;) and Clinical Global Impression-ADHD-Improvement
(&#8220;CGI-ADHD-I&#8221;) from the subjects&#8217; respective baseline scores. The University of California San Francisco (&#8220;UCSF&#8221;)
initiated the Phase II, Part 1 clinical trial entitled &#8220;A Phase II Tolerability and Efficacy Study of PDC-1421 Treatment in Adult
Patients with Attention-Deficit Hyperactivity Disorder (ADHD). Part I, on January 14, 2020. The Part 1 trial is a single center, open
label, dose escalation evaluation with two dosage levels in six subjects. Six subjects were initially evaluated for safety and efficacy
assessments at low-dose (1 capsule of PDC-1421, three times a day (TID)) for 28 days. A safety checkpoint was evaluated at day-28 for
entering the high-dose (2 capsules TID). The subjects who passed the checkpoint were evaluated for safety and efficacy assessments at
high-dose (2 capsules of PDC-1421 TID) for 28 days. On July 15, 2020, the last patient last visit (LPLV) marked the final step toward
the completion of the ABV-1505 Phase II Part I clinical trial for the treatment of adult ADHD. On October 24, 2020, a full clinical study
report (CSR) of ABV-1505 Phase II Part I clinical trial was issued. The study results showed that the PDC-1421 Capsule was safe, well
tolerated and efficacious during its treatment and the follow-up period with six adult patients. For the primary endpoints, the percentages
of improvement in ADHD-RS-IV score from baseline to 8 weeks treatment were 83.3% (N=5) in the ITT population and 80.0% (N=4) in the PP
population. Both low and high doses of PDC-1421 Capsule met the primary end points by passing the required 40% population in ADHD-RS-IV
test scores. Overall, the results from this study, which demonstrate the therapeutic value of PDC-1421, support further Phase II Part
II clinical development of ABV-1505 for the treatment of adult ADHD.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Phase II Part II study with its
clinical protocol entitled &#8220;A Phase II Tolerability and Efficacy Study of PDC-1421 Treatment in Adult Patients with Attention-Deficit
Hyperactivity Disorder (ADHD), Part II&#8221; is a randomized, double-blind, placebo-controlled, parallel three-groups with a maximum
99 subjects to be enrolled. This study was started at five Taiwan medical centers beginning in April 2022. The University of California,
San Francisco site was conducted on March 29, 2023.&#160;&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 70; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->64<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABV-1601
to treat Depression in Cancer Patients</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">We developed a treatment for depression
in cancer patient from the same active pharmaceutical ingredients as ABV-1504. ABV-1601 shares similar pharmaceutical mechanisms of action
as ABV-1504 in that ABV-1601 shows the potential of increasing the level of norepinephrine in the human nervous system by inhibiting its
reabsorption. Due to ABV-1601&#8217;s similarity with ABV-1504, the FDA approved our ABV-1601-001 clinical protocol under the same IND
as for ABV-1504 (IND 112567) in December 2018.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify">For the Phase II trial of ABV-1601, ABVC
plans to recruit a maximum number of 54 cancer patients with depression, to whom ABVC intends to administer ABV-1601 oral capsules. ABVC
is engaging the Principal Investigator at Cedars-Sinai Medical Center in the U.S. which designed a randomized, double-blind dose escalation
study with a comparator-controlled group to assess the efficacy and safety profile of ABV-1601, primarily against Montgomery-&#197;sberg
Depression Rating Scale (MADRS) total score. The primary endpoint of the Phase II trial is a change in MADRS, Hospital Anxiety and Depression
Scale (HADS), subscales (HADS-A and HADS-D), and Clinical Global Impression Scale (CGI) total scores from baseline in patients taking
PDC-1421 compared to the comparator. As of the date hereof, the Part I of Phase II clinical protocol, which is an open trial, has been
approved by Cedars-Sinai Medical Center IRB Committee. This study will be initiated in 2024.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>II.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Oncology</b></span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">ABV-</span>1702
<span style="text-decoration:underline">to treat </span>Myelodysplastic Syndrome <span style="text-decoration:underline">(&#8220;</span>MDS<span style="text-decoration:underline">&#8221;)</span></span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">ABVC started the preparation for ABV-1702&#8217;s
Phase II clinical trials after receiving its IND approval from the FDA in July 2016. ABVC plans to recruit fifty-two subjects in the United
States who are diagnosed with either IPSS int-1, IPSS int-2 or high risk MDS or CMML and may take azacitidine as part of the subjects&#8217;
prescription. Azacitidine is an FDA-approved drug used to treat MDS. ABVC intends to administer ABV-1702 in the oral liquid form along
with azacitidine. The Phase II trial is divided into two parts, where Part 1 is to determine the safety and recommended dose level (&#8220;RDL&#8221;)
of ABV-1702 in combination with azacitidine and Part 2 is to determine whether ABV-1702 under the established RDL reduces bactericidal
and fungicidal infection in the subjects&#8217; respiratory systems. The primary endpoint of Part 1 Phase II trial is to assess the safety
and RDL profile of ABV-1702 administered with azacitidine by measuring ABV-1702&#8217;s prohibited toxicity. The secondary endpoints of
Phase II Part 1 are to determine the safety, time-to-first infection after first dose (Day 1) of the first azacitidine treatment cycle,
reduction in treatment requirements and duration of infections, enhancement of immune responses, improvements of response rates, progression,
and survival rates of the subjects under such ABV-1702 - azacitidine combination treatment. The primary endpoint of Part 2 of Phase II
is to determine whether ABV-1702 under the established RDL reduces bactericidal and fungicidal infection risks in the subjects&#8217;
respiratory systems in combination with azacitidine as compared to the control group with incidence of infections and incidence/frequency
of inpatient hospitalization due to infections. The secondary endpoints of Part 2 of Phase II are to determine the safety, time-to-first
infection after first dose (Day 1) of the first azacitidine treatment cycle, reduction in required dosage and duration of infection, enhancement
of immune responses, improvement of response rate, progression, and survival rates of the subjects under the trial conditions. In April
2016, BioLite submitted a letter to the FDA in response to its queries with additional information about the proposed Phase II trial.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 71; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->65<!-- Field: /Sequence --></span></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><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 18pt; text-align: justify">The Company expects to begin Phase II
clinical trials of ABV-1702 in the first quarter of 2024 and is actively looking for qualified principal investigators and an appropriate
site for the study and therefore the timing cannot be guaranteed.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">ABV-</span>1703
<span style="text-decoration:underline">to treat </span>Pancreatic Cancer</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">ABVC developed a new indication for
Pancreatic Cancer from Maitake Extract, which is named as ABV-1703 and out licensed it to Rgene for the preparation of its IND application
with the FDA. On August 25, 2017, ABV-1703&#8217;s Phase II trial was approved by FDA. Pursuant to the ABVC-Rgene Co-development Agreement,
ABVC is responsible for coordinating and conducting the clinical trials of ABV-1703 globally and Rgene is responsible for preparing the
related FDA applications. As of the date hereof, we are engaging Cedars-Sinai Medical Center in the U.S. to conduct the Phase II clinical
trial and plan to initiate the Phase II trial in the third quarter of 2023. We plan to submit ABV-1703&#8217;s Phase II clinical trial
IND to the Taiwan FDA after we commence the clinical trials in the United States.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">ABV-
1501 Triple Negative Breast Cancer - Combination therapy for Triple Negative Breast Cancer (&#8220;TNBC&#8221;)</span></span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABV-
1501 is developed from BLI-1401-2 whose active pharmaceutical ingredient is Yukiguni Maitake Extract 404. Memorial Sloan Kettering Cancer
Center (&#8220;MSKCC&#8221;) conducted the Phase I clinical trial of a polysaccharide extract from Grifola frondosa (Maitake mushroom),
which is very similar to Yukiguni Maitake Extract 404. The Phase I trial focused on Grifola frondosa extract&#8217;s immunological effects
on breast cancer patients. The results of the Phase I trial showed that oral administration of a polysaccharide extract from Maitake
mushroom is associated with both immunologically stimulatory and inhibitory measurable effects in peripheral blood.</span></td>
</tr></table><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
ABV-1501 Investigational New Drug (&#8220;IND&#8221;) application to the US FDA for the Phase II clinical trials referencing the MSKCC
maitake research resulted in a Phase II IND approval in March of 2016 by the U.S. FDA.</span></td>
</tr></table><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
collaboration with BHK to file clinical trial application to the Taiwan FDA (&#8220;TFDA&#8221;) for conducting this combination therapy
trial in Taiwan was temporarily put on hold due to the lack of funding.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Our Collaborative Agreements</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">I.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">ABV-1701
Vitreous Substitute for Vitrectomy and Collaboration Agreement with BioFirst</span></span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">On July 24, 2017, BriVision, one of
our wholly-owned subsidiaries entered into a collaboration agreement (the &#8220;BioFirst Agreement&#8221;) with BioFirst, pursuant to
which BioFirst granted BriVision the global license to co-develop BFC-1401 Vitreous Substitute for Vitrectomy (&#8220;BFC-1401&#8221;)
for medical purposes. BioFirst is a related party to the Company because BioFirst and YuanGene Corporation (&#8220;YuanGene&#8221;), the
Company&#8217;s controlling shareholder, are under common control, being both controlled by the controlling beneficiary shareholder of
YuanGene.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">According to the BioFirst Agreement,
we are to co-develop and commercialize BFC-1401 or ABV-1701 with BioFirst and are obligated to pay BioFirst $3,000,000 (the &#8220;Total
Payment&#8221;) in cash or common stock of BriVision on or before September 30, 2018 in two installments. An upfront payment of $300,000,
representing 10% of the Total Payment due under the Collaboration Agreement, was to be paid upon execution of the BioFirst Agreement.
BriVision is entitled to receive 50% of the future net licensing income or net sales profit when ABV-1701 is sublicensed or commercialized.
On June 30, 2019, the Company and BioFirst entered into a Stock Purchase Agreement (the &#8220;Purchase Agreement&#8221;), pursuant to
which the Company will issue 428,571 shares of the Company&#8217;s common stock to BioFirst in consideration for $3,000,000 owed by the
Company to BioFirst in connection with the BioFirst Collaborative Agreement. For more information about the BioFirst Agreement and Purchase
Agreement, please refer to the current reports on Form 8-K filed on July 24, 2017 and July 12, 2019.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">On November 7, 2016, the application
of Phase I clinical trial prepared and submitted by BioFirst was approved by the Human Research Ethics Committee, Australia (&#8220;HREC&#8221;),
and on November 14, 2016, it was approved by the Therapeutic Goods Administration, Australia (&#8220;TGA&#8221;).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">We successfully finished the Phase
I clinical trial of ABV-1701 at Sydney Retina Clinic and Day Surgery, a clinic located in Sydney, Australia. This was the only site for
this Phase I clinical trial. The trial started on November 17, 2016, and was completed with positive results in July 2018. The Protocol
Title is &#8220;A Phase I, single center, safety and tolerability study of Vitargus in the treatment of Retinal Detachment.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 72; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->66<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The primary endpoint of this Phase
I clinical trial was to evaluate the safety and tolerability of a single intravitreal dose of Vitargus in patients as a vitreous substitute
during vitrectomy surgery for retinal detachment. Intravitreal is a route of administration of a drug or other substance, in which the
substance is delivered into the eyes. The secondary endpoint of this Phase I clinical trial is to assess retinal attachment and Virtagus
degradation at day 90 and to assess best corrected visual acuity (&#8220;BVCA&#8221;) after vitrectomy surgery. BVCA refers to the best
possible vision a person can achieve. The primary and second endpoints are required by HREC for the purpose of evaluation of our Phase
I clinical trial application. We enrolled an aggregate number of 10 patient subjects in this trial. On November 17, 2016, we received
the approval from the Data and Safety Monitoring Board for the first subject, and nine more subjects were enrolled thereafter. In this
trial, Vitargus was injected into the vitreous cavity of vitrectomised eyes, whose vitreous gel was removed from the vitreous cavity after
a vitrectomy surgery. On August 24, 2020, a full clinical study report (CSR) of ABV-1701 Phase I clinical trial was issued. The study
results showed that ABV-1701 (Vitargus) was well-tolerated as a vitreous substitute without any apparent toxicity to ocular tissues. Further,
there was no indication of an increased overall safety risk with Vitargus. For efficacy, participants showed significant improvement in
visual acuity. The optical properties of Vitargus allowed the patients to see well and facilitated visualisation of the fundus immediately
following surgery. In addition, since Vitargus set as a stable semisolid gel adhering to the retina, it maintained its position without
requiring the patient to remain face-down following surgery.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.25in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">ABV-1701, Vitargus&#174; in vitrectomy
surgery, Phase II Study will be started in the 2<sup>nd</sup> quarter of 2023. A total of four (4) study sites in Australia and Thailand
join this multi-nation and multi-site clinical study. We plan to extend the Phase II study to a Phase III pivotal study by adding sites
in Taiwan, USA, and China in 2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>II.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Co-development
Agreement with Rgene</b></span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">On May 26, 2017, American BriVision
Corporation entered into a co-development agreement (the &#8220;Co-Dev Agreement&#8221;) with Rgene Corporation (the &#8220;Rgene&#8221;),
a related party under common control by controlling beneficiary shareholder of YuanGene Corporation and the Company. Pursuant to Co-Dev
Agreement, BriVision and Rgene agreed to co-develop and commercialize ABV-1507 HER2/neu Positive Breast Cancer Combination Therapy, ABV-17
Pancreatic Cancer Combination Therapy and ABV-1527 Ovary Cancer Combination Therapy. Under the terms of the Co-Dev Agreement, Rgene is
required to pay the Company $3,000,000 in cash or stock of Rgene with equivalent value by August 15, 2017. The payment is for the compensation
of BriVision&#8217;s past research efforts and contributions made by BriVision before the Co-Dev Agreement was signed and it does not
relate to any future commitments made by BriVision and Rgene in this Co-Dev Agreement. In addition to the $3,000,000, the Company is entitled
to receive 50% of the future net licensing income or net sales profit earned by Rgene, if any, and any development costs shall be equally
shared by both BriVision and Rgene.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">By June 1, 2017, the Company had delivered
all research, technical, data and development data to Rgene. Since both Rgene and the Company are related parties and under common control
by a controlling beneficiary shareholder of YuanGene Corporation and the Company, the Company has recorded the full amount of $3,000,000
in connection with the Co-Dev Agreement as additional paid-in capital during the year ended September 30, 2017. During the year ended
December 31, 2017, the Company received $450,000 in cash. On December 24, 2018, the Company received the remaining balance of $2,550,000
in the form of newly issued shares of Rgene&#8217;s Common Stock, at the price of NT$50 (approximately equivalent to $1.60 per share),
for an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the
year ended December 31, 2018, the Company has recognized investment loss of $549. On December 31, 2018, the Company determined to fully
write off this investment based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and
quantitative analysis of the operating performance of the investee, adverse changes in market conditions and the regulatory or economic
environment, changes in operating structure of Rgene, additional funding requirements, and Rgene&#8217;s ability to remain in business.
All projects that have been initiated will be managed and supported by the Company and Rgene.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company and Rgene signed an amendment
to the Co-Dev Agreement on November 10, 2020, pursuant to which both parties agreed to delete AB-1507 HER2/neu Positive Breast Cancer
Combination Therapy and AB 1527 Ovary Cancer Combination Therapy and add ABV-1519 EGFR Positive Non-Small Cell Lung Cancer Combination
Therapy and ABV-1526 Large Intestine / Colon / Rectal Cancer Combination Therapy to the products to be co-developed and commercialized.
Other provisions of the Co-Dev Agreement remain in full force and effect.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 73; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->67<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>III.</b></span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Clinical Development Service Agreement with Rgene</b></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">On June 10, 2022, the Company expanded
its co-development partnership with Rgene. BioKey entered into a Clinical Development Service Agreement with Rgene (&#8220;Service Agreement&#8221;)
to guide certain Rgene drug products, RGC-1501 for the treatment of Non-Small Cell Lung Cancer (NSCLC), RGC-1502 for the treatment of
pancreatic cancer and RGC 1503 for the treatment of colorectal cancer patients, through completion of Phase II clinical studies under
U.S. FDA IND regulatory requirements (the &#8220;Rgene Studies&#8221;).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Under the terms of the Service Agreement,
BioKey is eligible to receive payments totaling up to $3.0 million over a 3-year period with each payment amount to be determined by certain
regulatory milestones obtained during the agreement period. Through a series of transactions over the past 5 years, the Company and Rgene
have co-developed the three drug products covered by the Service Agreement, which has resulted in the Company owning 31.62% of Rgene.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As part of the Rgene Studies, the Company
agreed to loan $1.0 million to Rgene, for which Rgene has provided the Company with a 5% working capital convertible loan (the &#8220;Note&#8221;).
If the Note is fully converted, the Company will own an additional 6.4% of Rgene. The Company is expected to receive the outstanding loan
from the related party by the 2023 Q1, either by cash or conversion of shares of Rgene. The Company may convert the Note at any time into
shares of Rgene&#8217;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the stock
price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note. The
Service Agreement shall remain in effect until the expiration date of the last patent and automatically renew for 5 more years unless
terminated earlier by either party with six months written notice. Either party may terminate the Service Agreement for cause by providing
30 days written notice.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Rgene has further agreed, effective
July 1, 2022, to provide the Company with a seat on Rgene&#8217;s Board of Directors until the loan is repaid in full. The Company has
nominated Dr. Jiang, its Chief Strategy Officer and Director to occupy that seat; Dr. Jiang is also one of the Company&#8217;s largest
shareholders, owning 12.8% of the Company. For more information about the Service Agreement and Note, please refer to the current reports
on Form 8-K filed on June 21, 2022.</p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">BLEX 404, a new drug under clinical
development covered by the Service Agreement, is extracted from Maitake mushroom (Grifola frondosa), an edible mushroom. Its immunological
effects and the safety have been demonstrated in two Phase I/II clinical studies performed at Memorial Sloan Kettering Cancer Center (MSKCC)
with breast cancer and myelodysplastic syndromes (MDS) patients.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><b>Market Distribution Strategy</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We focus primarily on developing botanical drugs,
which are intended for use in the diagnosis, cure, mitigation or treatment of disease in humans. Together with our strategic partners,
we plan to market, distribute and sell our drug products internationally once those drug candidates comply with the local authorities
regulating drugs and foods. Currently, many countries follow the International Council for Harmonization of Technical Requirements for
Registration of Pharmaceuticals for Human Use (the &#8220;ICH&#8221;) guidelines that are published by European Medicines to provide guidance
on quality and safety of pharmaceutical development and new drug commercialization in Japan, the United States and Europe. All of our
drug candidates first go through the United States FDA process for new drug development first and then seek regulatory approval from regulators
equivalent to the FDA in the jurisdictions where we plan to distribute those candidates.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 74; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->68<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Intellectual Property</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The new drug candidates are dependent on or are the subject of the
following patents and patent applications.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid; width: 5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>No.</b></span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 6%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Status</b></span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Patent No.</b></span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Patent <br/>
Starting <br/>
Date</b></span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Patent <br/>
Expiration<br/>
Date</b></span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 25%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Patent Name</b></span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Territory</b></span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 9%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Patent<br/>
Owner<sup>(1)(2)</sup></b></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6911222</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6/28/2005</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/10/2022</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-depression<br/>
 Pharmaceutical Composition<br/>
 Containing Polygala Extract,<br/>
 Part 1</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The U.S.</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7175861</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2/13/2007</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/10/2022</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-depression<br/>
 Pharmaceutical Composition<br/>
 Containing Polygala Extract,<br/>
 Part 2</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The U.S.</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7179496</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2/20/2007</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/10/2022</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-depression<br/>
 Pharmaceutical Composition<br/>
 Containing Polygala Extract,<br/>
 Part 3</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The U.S.</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7223425</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5/29/2007</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/10/2022</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-depression<br/>
 Pharmaceutical Composition<br/>
 Containing Polygala Extract,<br/>
 Part 4</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The U.S.</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0001337647</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/31/2007</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/10/2022</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-depression<br/>
 Pharmaceutical Composition<br/>
 Containing Polygala Extract<br/>
</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Italy</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CH693499</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;9/15/2003</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/10/2022</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-depression Pharmaceutical Composition Containing Polygala Extract</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Switzerland</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10220149</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;4/26/2007</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/10/2022</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-depression Pharmaceutical Composition Containing Polygala Extract</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Germany</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">GB2383951</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;6/7/2006</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/10/2022</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-depression Pharmaceutical Composition Containing Polygala Extract</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">United Kingdom</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4109907</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6/6/2002</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6/5/2022</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-depression Pharmaceutical Composition Containing Polygala Extract</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Japan</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">FR2834643</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;7/18/2003</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/10/2022</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-depression Pharmaceutical Composition Containing Polygala Extract</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">France</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">I295576</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4/11/2008</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/10/2022</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-depression<br/>
 Pharmaceutical Composition<br/>
 Containing Polygala Extract</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Taiwan</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">DE202007003503 U1</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8/23/2007</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9/20/2026</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Novel Polygalatenosides and<br/>
 use thereof as an<br/>
 antidepressant agent</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Germany</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7531519</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5/12/2009</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9/20/2026</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Novel Polygalatenosides and<br/>
 use thereof as an<br/>
 antidepressant agent</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The U.S.</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">14</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4620652</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11/20/2006</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11/19/2026</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Novel Polygalatenosides and<br/>
 use thereof as an<br/>
 antidepressant agent</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Japan</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">I 314453</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9/21/2006</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9/20/2026</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Novel Polygalatenosides and<br/>
 use thereof as an<br/>
 antidepressant agent</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Taiwan</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">16</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">I389713</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3/21/2013</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10/13/2030</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cross-linked oxidized<br/>
 hyaluronic acid for use as a<br/>
 vitreous substitute <b><sup>(3)</sup></b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Taiwan</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NHRI</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">17</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">US 8197849 B2</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6/12/2012</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8/30/2030</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cross-linked oxidized<br/>
 hyaluronic acid for use as a<br/>
 vitreous substitute</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The U.S.</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NHRI</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 75; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->69<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="width: 5%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">18</span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 6%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 12%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">AU 2011/215775 B2</span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 12%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4/17/2014</span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 12%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2/9/2031</span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 25%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cross-linked oxidized hyaluronic<br/>
 acid for use as a vitreous<br/>
 substitute</span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 12%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Australia</span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 9%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NHRI</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">19</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">KR 10-1428898</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8/4/2014</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2/9/2031</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cross-linked oxidized hyaluronic<br/>
 acid for use as a vitreous<br/>
 substitute</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Korea</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NHRI</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">20</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CA 2786911 (C)</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10/6/2015</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2/10/2031</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cross-linked oxidized hyaluronic<br/>
 acid for use as a vitreous<br/>
 substitute</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Canada</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NHRI</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">21</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">WO2011100469 A1</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A<sup>(4)</sup></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A<sup>(4)</sup></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cross-linked oxidized hyaluronic<br/>
 acid for use as a vitreous<br/>
 substitute</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PCT</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NHRI</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">22</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">EP 2534200</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4/8/2015</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2/9/2031</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cross-linked oxidized hyaluronic<br/>
 acid for use as a vitreous<br/>
 substitute</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">European Union (Germany, United Kingdom, France, Switzerland, Spain, Italy)</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NHRI</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">23</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#29305;&#35377;&#31532; 5885349&#34399;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2/9/2011</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2/9/2031</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cross-linked oxidized hyaluronic<br/>
 acid for use as a vitreous<br/>
 substitute</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Japan</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NHRI</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">24</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ZL 201180005494.7</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12/24/2014</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2/9/2031</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cross-linked oxidized hyaluronic<br/>
 acid for use as a vitreous<br/>
 substitute<b><sup>(3)</sup></b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">China</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NHRI</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">25</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK1178188</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3/6/2015</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6/21/2030</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cross-linked oxidized hyaluronic<br/>
 acid for use as a vitreous<br/>
 substitute<b><sup>(3)</sup></b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hong Kong <sup>(5) </sup></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NHRI</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">26</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">applied</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">US 16/936,032</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9/4/2020 </span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;9/4/2040</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Polygala extract for the treatment<br/>
 of major depressive disorder</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">US</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">27</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">applied</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">TW 109130285</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9/4/2020</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9/4/2040</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Polygala extract for the treatment<br/>
 of major depressive disorder</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Taiwan</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">28</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">applied</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">US17/120,965</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12/20/2020</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12/20/2040</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Polygala Extract for the Treatment<br/>
 of Attention Deficit Hyperactive<br/>
 Disorder</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S.</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">29</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">applied</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">TW 110106546</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2/24/2021</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2/24/2041</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Polygala Extract for the Treatment<br/>
 of Attention Deficit Hyperactive<br/>
 Disorder</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Taiwan</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="width: 97%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;MPITDC&#8221; stands for Medical and Pharmaceutical Industry Technology and Development Center, Taiwan.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td style="width: 97%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;NHRI&#8221; stands for National Health Research Institutes, Taiwan.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td>
    <td style="width: 97%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The patent name is translated into English and the original patent name is written as &#8220;&#20132;&#32852;&#27687;&#21270;&#36879;&#26126;&#36136;&#37240;&#20316;&#20026;&#30524;&#29699;&#29627;&#29827;&#20307;&#20043;&#26367;&#20195;&#29289;.&#8221;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td>
    <td style="width: 97%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The starting date and expiration date of patents under PTC are subject to the laws of the specific participating jurisdiction where the patent application is filed. We have subsequently submitted such patent to the jurisdictions listed in No.22 herein above.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td>
    <td style="width: 97%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NHRI has obtained standard patent in Hong Kong based on the registration of the patent (listed as No.24 herein) granted by the State Intellectual Property Office, People&#8217;s Republic of China.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 76; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->70<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Corporate History and Structure</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC was incorporated under the laws of the State
of Nevada on February 6, 2002 and has three wholly-owned Subsidiaries: BriVision, BioLite Holding, Inc. and BioKey, Inc. BriVision was
incorporated in July 2015 in the State of Delaware and is in the business of developing pharmaceutical products in North America.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">BioLite Holding was incorporated under the laws
of the State of Nevada on July 27, 2016, with 500,000,000 shares authorized, par value $0.0001. Its key Subsidiaries include BioLite BVI,
Inc. (&#8220;BioLite BVI&#8221;) that was incorporated in the British Virgin Islands on September 13, 2016 and BioLite Inc. (&#8220;BioLite
Taiwan&#8221;), a Taiwanese corporation that was founded in February 2006. BioLite Taiwan has been in the business of developing new drugs
for over twelve years. Certain shareholders of BioLite Taiwan exchanged approximately 73% of equity securities in BioLite Taiwan for the
Common Stock in BioLite Holding in accordance with a share purchase/ exchange agreement (the &#8220;Share Purchase/ Exchange Agreement&#8221;).
As a result, BioLite Holding owns via BioLite BVI approximately 73% of BioLite Taiwan. The other shareholders who did not enter this Share
Purchase/ Exchange Agreement retain their equity ownership in BioLite Taiwan.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Incorporated in California on November 20, 2000,
BioKey has chosen to initially focus on developing generic drugs to ride the opportunity of the booming industry.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Upon closing of the Mergers on February 8, 2019,
BioLite and BioKey became two wholly-owned subsidiaries of ABVC.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following chart illustrates the corporate structure of ABVC:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><img alt="" src="image_002.jpg"/></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: 0pt 0; text-align: justify">Effective March 5, 2022, the Company&#8217;s Board
for Directors approved amending the Company&#8217;s Bylaws to remove Section 2.8, which permitted cumulative voting for directors since
cumulative voting is specifically prohibited by our Articles of Incorporation. Since it is not otherwise stated in our Articles of Incorporation
or Bylaws, directors shall be elected by a plurality of the votes cast at the election, as provided in the Nevada Revised Statutes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><b>Competition</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The healthcare industry is highly competitive
and subject to significant and rapid technological change as researchers learn more about diseases and develop new technologies and treatments.
Significant competitive factors in our industry include product efficacy and safety; quality and breadth of an organization&#8217;s technology;
skill of an organization&#8217;s employees and its ability to recruit and retain key employees; timing and scope of regulatory approvals;
the average selling price of products; the availability of raw materials and qualified manufacturing capacity; manufacturing costs; intellectual
property and patent rights and their protection; and our capabilities of securing competent collaborators. Market acceptance of our current
products and product candidates will depend on a number of factors, including: (i) potential advantages over existing or alternative therapies
or tests, (ii) the actual or perceived safety of similar classes of products, (iii) the effectiveness of sales, marketing, and distribution
capabilities, and (iv) the scope of any approval provided by the FDA or foreign regulatory authorities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 77; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->71<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Since we are a small biopharmaceutical company
compared to other companies that we may compete against, it is our intention to license our products to much larger pharmaceutical, specialty
pharmaceutical and generic drug companies with the financial, technical and human resources to compete effectively in the markets we address.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We anticipate that our license partners will face
intense and increasing competition when and as our new drug candidates enter the markets, as advanced technologies become available and
as generic forms of currently branded products become available. Finally, the development of new treatment methods for the diseases we
are targeting could render our products non-competitive or obsolete. There can be no assurance that any of our new drug candidates will
be clinically superior or scientifically preferable to products developed or introduced by our competitors.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following chart lists some, not all, of the
biopharmaceutical companies that research, develop, commercialize, distribute or sell drugs that are in competition with our drug candidates.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid; width: 25%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Disease</b></span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 29%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Drug Name</b></span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 28%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Pharmaceutical <br/>
Companies</b></span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 15%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Headquarters</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Major Depressive Disorder</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cymbalta oral</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eli Lilly and Co., Inc.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IN</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lexapro oral</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forest Laboratories, Inc.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NJ</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pfizer Pharmaceuticals, Inc.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CT</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Attention-Deficit</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adderall XR</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shire Development LLC</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MA</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Hyperactivity Disease</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ritalin</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Novartis Pharmaceuticals Corporation</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NJ</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dexedrine</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amedra Pharmaceuticals LLC</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PA</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.25in; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Myelodysplastic</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vidaza</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Celgene Corporation</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NJ</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Syndromes</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dacogen</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Astex Pharmaceuticals, Inc.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CA</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Triple Negative Breast Cancer</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Avastin</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Genentech, Inc.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CA</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Erbitux (Cetuximab)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ImClone Systems Incorporated</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NY</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Pancreatic Cancer</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Abraxane, Abraxis BioScience LLC</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Los Angeles</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CA</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Novartis Pharma Stein AG</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stein</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Switzerland</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Vitargus for the treatments</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alcon Laboratories, Inc.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fort Worth</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">TX</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: bottom">
    <p style="text-indent: -0.25in; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b>of Retinal Detachment or Vitreous Hemorrhage</b></p></td>
    <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Arcadophta</span></td>
    <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Toulouse</span></td>
    <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">France</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 78; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->72<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Government Regulations</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Currently, we are focusing on the research and
development of six therapeutic candidates in the fields of CNS, oncology/hematology and autoimmune, for which regulatory approval must
be received before we can commence marketing. In addition, our cGMP facility is subject to review by the FDA. Regulatory approval processes
and FDA regulations for ABVC&#8217;s current and any future product candidates are discussed below.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Approval Process for Pharmaceutical Products</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>FDA Approval Process for Pharmaceutical Products</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In the U.S., pharmaceutical products are subject
to extensive regulation by the FDA. The Federal Food, Drug and Cosmetic Act (the &#8220;FDC Act&#8221;), and other federal and state statutes
and regulations, govern, among other things, the research, development, testing, manufacture, storage, recordkeeping, approval, labeling,
promotion and marketing, distribution, post-approval monitoring and reporting, sampling, and import and export of pharmaceutical products.
Failure to comply with applicable U.S. requirements may subject a company to a variety of administrative or judicial sanctions, such as
FDA refusal to approve pending NDAs, warning letters, product recalls, product seizures, total or partial suspension of production or
distribution, injunctions, fines, civil penalties, and criminal prosecution. Pharmaceutical product development in the U.S. typically
involves the performance of satisfactory nonclinical, also referred to as pre-clinical, laboratory and animal studies under the FDA&#8217;s
Good Laboratory Practice, or GLP, regulation, the development and demonstration of manufacturing processes, which conform to FDA mandated
current good manufacturing requirements, or cGMPs, including a quality system regulating manufacturing, the submission and acceptance
of an IND application, which must become effective before human clinical trials may begin in the U.S., obtaining the approval of Institutional
Review Boards, or IRBs, at each site where we plan to conduct a clinical trial to protect the welfare and rights of human subjects in
clinical trials, adequate and well-controlled clinical trials to establish the safety and effectiveness of the drug for each indication
for which FDA approval is sought, and the submission to the FDA for review and approval of an NDA. Satisfaction of FDA requirements typically
takes many years and the actual time required may vary substantially based upon the type, complexity, and novelty of the product or disease.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pre-clinical tests generally include laboratory
evaluation of a product candidate, its chemistry, formulation, stability and toxicity, as well as certain animal studies to assess its
potential safety and efficacy. Results of these pre-clinical tests, together with chemistry, manufacturing controls and analytical data
and the clinical trial protocol, which details the objectives of the trial, the parameters to be used in monitoring safety, and the effectiveness
criteria to be evaluated, along with other requirements must be submitted to the FDA as part of an IND, which must become effective before
human clinical trials can begin. The entire clinical trial and its protocol must be in compliance with what are referred to as good clinical
practice, or GCP, requirements. The term, GCP, is used to refer to various FDA laws and regulations, as well as international scientific
standards intended to protect the rights, health and safety of patients, define the roles of clinical trial sponsors and assure the integrity
of clinical trial data.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">An IND automatically becomes effective 30 days
after receipt by the FDA, unless the FDA, within the 30-day time period, raises concerns or questions about the intended conduct of the
trials and imposes what is referred to as a clinical hold. Pre-clinical studies generally take several years to complete, and there is
no guarantee that an IND based on those studies will become effective, allowing clinical testing to begin. In addition to FDA review of
an IND, each medical site that desires to participate in a proposed clinical trial must have the protocol reviewed and approved by an
independent IRB or Ethics Committee, or EC. The IRB considers, among other things, ethical factors, and the selection and safety of human
subjects. Clinical trials must be conducted in accordance with the FDA&#8217;s GCP requirements. The FDA and/or IRB may order the temporary,
or permanent, discontinuation of a clinical trial or that a specific clinical trial site be halted at any time, or impose other sanctions
for failure to comply with requirements under the appropriate entity jurisdiction.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Clinical trials to support NDAs for marketing
approval are typically conducted in three sequential phases, but the phases may overlap.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In Phase I clinical trials, a product candidate
is typically introduced either into healthy human subjects or patients with the medical condition for which the new drug is intended to
be used. The main purpose of the trial is to assess a product candidate&#8217;s safety and the ability of the human body to tolerate the
product candidate. Phase I clinical trials generally include less than 50 subjects or patients.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During Phase 2 trials, a product candidate is
studied in an exploratory trial or trials in a limited number of patients with the disease or medical condition for which it is intended
to be used in order to: (i) further identify any possible adverse side effects and safety risks, (ii) assess the preliminary or potential
efficacy of the product candidate for specific target diseases or medical conditions, and (iii) assess dosage tolerance and determine
the optimal dose for Phase III trials.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Phase III trials are generally undertaken to demonstrate
clinical efficacy and to further test for safety in an expanded patient population with the goal of evaluating the overall risk-benefit
relationship of the product candidate. Phase III trials are generally designed to reach a specific goal or endpoint, the achievement of
which is intended to demonstrate the candidate product&#8217;s clinical efficacy and adequate information for labeling of the approved
drug.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 79; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->73<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The FDA has 60 days from its receipt of an NDA
to determine whether the application will be accepted for filing based on the FDA&#8217;s threshold determination that it is sufficiently
complete to permit substantive review. Once the submission is accepted for filing, the FDA begins an in-depth review. The FDA has agreed
to certain performance goals in the review of NDAs. Most applications for standard review drug products are reviewed within ten months;
most applications for priority review drugs are reviewed within six months. Priority review can be applied to drugs that the FDA determines
offer major advances in treatment, or provide a treatment where no adequate therapy exists. The review process for both standard and priority
review may be extended by the FDA for three additional months to consider certain late-submitted information, or information intended
to clarify information already provided in the submission. The FDA may also refer applications for novel drug products, or drug products
which present difficult questions of safety or efficacy, to an advisory committee &#8212; typically a panel that includes clinicians and
other experts &#8212; for review, evaluation, and a recommendation as to whether the application should be approved. The FDA is not bound
by the recommendation of an advisory committee, but it generally follows such recommendations. Before approving an NDA, the FDA will typically
inspect one or more clinical sites to assure compliance with GCP. Additionally, the FDA will inspect the facility or the facilities at
which the drug is manufactured. The FDA will not approve the product unless compliance with cGMPs is satisfactory and the NDA contains
data that provide substantial evidence that the drug is safe and effective in the indication studied.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">After the FDA evaluates the NDA and the manufacturing
facilities, it issues either an approval letter or a complete response letter. A complete response letter generally outlines the deficiencies
in the submission and may require substantial additional testing or information in order for the FDA to reconsider the application. If
and when those deficiencies have been addressed to the FDA&#8217;s satisfaction in a resubmission of the NDA, the FDA will issue an approval
letter. The FDA has committed to reviewing such resubmissions in two or six months depending on the type of information included. An approval
letter authorizes commercial marketing of the drug with specific prescribing information for specific indications. As a condition of NDA
approval, the FDA may require a risk evaluation and mitigation strategy, or REMS, to help ensure that the benefits of the drug outweigh
the potential risks.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">REMS can include medication guides, communication
plans for healthcare professionals, and elements to assure safe use, or ETASU. ETASU can include, but are not limited to, special training
or certification for prescribing or dispensing, dispensing only under certain circumstances, special monitoring, and the use of patient
registries. The requirement for a REMS can materially affect the potential market and profitability of the drug. Moreover, product approval
may require substantial post-approval testing and surveillance to monitor the drug&#8217;s safety or efficacy. Once granted, product approvals
may be withdrawn if compliance with regulatory standards is not maintained or problems are identified following initial marketing.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Post-Approval Regulations</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Even if a product candidate receives regulatory
approval, the approval is typically limited to specific clinical indications. Further, even after regulatory approval is obtained, subsequent
discovery of previously unknown problems with a product may result in restrictions on its use or even complete withdrawal of the product
from the market. Any FDA-approved products manufactured or distributed by us are subject to continuing regulation by the FDA, including
record-keeping requirements and reporting of adverse events or experiences. Further, drug manufacturers and their subcontractors are required
to register their establishments with the FDA and state agencies, and are subject to periodic inspections by the FDA and state agencies
for compliance with cGMPs, which impose rigorous procedural and documentation requirements upon us and our contract manufacturers. ABVC
cannot be certain that ABVC or its present or future contract manufacturers or suppliers will be able to comply with cGMPs regulations
and other FDA regulatory requirements. Failure to comply with these requirements may result in, among other things, total or partial suspension
of production activities, failure of the FDA to grant approval for marketing, and withdrawal, suspension, or revocation of marketing approvals.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the FDA approves one or more of our product
candidates, ABVC must provide certain updated safety and efficacy information. Product changes, as well as certain changes in the manufacturing
process or facilities where the manufacturing occurs or other post-approval changes may necessitate additional FDA review and approval.
The labeling, advertising, promotion, marketing and distribution of a drug must be in compliance with FDA and Federal Trade Commission,
or FTC, requirements which include, among others, standards and regulations for direct-to-consumer advertising, off-label promotion, industry
sponsored scientific and educational activities, and promotional activities involving the Internet. The FDA and FTC have very broad enforcement
authority, and failure to abide by these regulations can result in penalties, including the issuance of a warning letter directing us
to correct deviations from regulatory standards and enforcement actions that can include seizures, fines, injunctions and criminal prosecution.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Foreign Regulatory Approval</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Outside of the U.S., ABVC&#8217;s ability to market
our product candidates will be contingent also upon its receiving marketing authorizations from the appropriate foreign regulatory authorities,
whether or not FDA approval has been obtained. The foreign regulatory approval process in most industrialized countries generally encompasses
risks similar to those ABVC will encounter in the FDA approval process. The requirements governing conduct of clinical trials and marketing
authorizations, and the time required to obtain requisite approvals, may vary widely from country to country and differ from those required
for FDA approval.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 80; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->74<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC will be subject to additional regulations
in other countries in which we market, sell and import our products, including Canada. ABVC or its distributors must receive all necessary
approvals or clearance prior to marketing and/or importing our products in those markets.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Other Regulatory Matters</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Manufacturing, sales, promotion and other activities
following product approval are also subject to regulation by numerous regulatory authorities in addition to the FDA, including, in the
U.S., the Centers for Medicare &amp; Medicaid Services, other divisions of the Department of Health and Human Services, the Drug Enforcement
Administration, the Consumer Product Safety Commission, the Federal Trade Commission, the Occupational Safety &amp;Health Administration,
the Environmental Protection Agency and state and local governments. In the U.S., sales, marketing and scientific/educational programs
must also comply with state and federal fraud and abuse laws. Pricing and rebate programs must comply with the Medicaid rebate requirements
of the U.S. Omnibus Budget Reconciliation Act of 1990 and more recent requirements in the Health Care Reform Law, as amended by the Health
Care and Education Affordability Reconciliation Act, or ACA. If products are made available to authorized users of the Federal Supply
Schedule of the General Services Administration, additional laws and requirements apply. The handling of any controlled substances must
comply with the U.S. Controlled Substances Act and Controlled Substances Import and Export Act. Products must meet applicable child-resistant
packaging requirements under the U.S. Poison Prevention Packaging Act. Manufacturing, sales, promotion and other activities are also potentially
subject to federal and state consumer protection and unfair competition laws.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The distribution of pharmaceutical products is
subject to additional requirements and regulations, including extensive recordkeeping, licensing, storage and security requirements intended
to prevent the unauthorized sale of pharmaceutical products.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The failure to comply with regulatory requirements
subjects firms to possible legal or regulatory action. Depending on the circumstances, failure to meet applicable regulatory requirements
can result in criminal prosecution, fines, imprisonment or other penalties, injunctions, recall or seizure of products, total or partial
suspension of production, denial or withdrawal of product approvals, or refusal to allow a firm to enter into supply contracts, including
government contracts. In addition, even if a firm complies with FDA and other requirements, new information regarding the safety or effectiveness
of a product could lead the FDA to modify or withdraw product approval. Prohibitions or restrictions on sales or withdrawal of future
products marketed by us could materially affect our business in an adverse way.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Changes in regulations, statutes or the interpretation
of existing regulations could impact our business in the future by requiring, for example: (i) changes to our manufacturing arrangements;
(ii) additions or modifications to product labeling; (iii) the recall or discontinuation of our products; or (iv) additional record-keeping
requirements. If any such changes were to be imposed, they could adversely affect the operation of our business.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Employees</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of the date of this prospectus, ABVC, including
its Subsidiaries, had 23 employees, 19 of which located in the U.S. and Taiwan. The following table sets forth the number of our employees
by function:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Number of</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Functional Area</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Employees</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left">Senior management</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">5</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Research and development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Administration</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">Accounting</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">23</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC believes that it maintains a good working
relationship with its employees. ABVC offers its employees competitive benefits, including a pleasant and rewarding work environment,
career-oriented training, and career growth opportunities. ABVC believes its employees are devoted to delivering superb services. ABVC
did not experience any significant labor disputes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Legal Proceedings</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From time to time ABVC and its Subsidiaries may
become involved in legal proceedings and claims, or be threatened with other legal actions and claims, arising in the ordinary course
of business relating to its intellectual property, product liability, regulatory compliance and/or marketing and advertising of its products.
As of the date of this prospectus, ABVC and its Subsidiaries were not involved or threatened with any legal actions and regulatory proceedings.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Environment</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC seeks to comply with all applicable statutory
and administrative requirements concerning environmental quality. Expenditures for compliance with federal state and local environmental
laws have not had, and are not expected to have, a material effect on ABVC&#8217;s capital expenditures, results of operations or competitive
position.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 81; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->75<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Properties </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Subsidiary BioLite has its laboratories located
in Hsinchu Biomedical Science Park, with an address of 20, Sec. 2, Shengyi Rd., 2nd Floor, Zhubei City, Hsinchu County 302, Taiwan (R.O.C.).
On January 1, 2015, BioLite Taiwan entered into a lease agreement with the National Science Park Administrative Office (Hsinchu City)
under which it rents two dormitory buildings in Hsinchu County, Taiwan for a period of five years. The aggregate leasing area amounts
to approximately 678 square meters (equivalent to approximately 7,298 square feet) on the second floor of the building. The leased space
counts for approximately 1.9% of the total space of the building. On January 1, 2020, BioLite Taiwan extended the contract for another
five years. The new expiration date is on December 31, 2024. The rent increases by a small percentage each year during the term of the
lease agreement. BioLite paid $60,104 and $60,296 in rental expense for the laboratory space for the years ended December 31, 2022 and
2021, respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Another subsidiary BioKey is headquartered in
Fremont, California. BioKey&#8217;s office lease will end on February 28, 2026 and the office occupies approximately 28,186 square feet.
BioKey&#8217;s space consists of offices, research and production laboratories, and manufacturing facilities, which are GMP certified.
BioKey has an option to extend the lease for its offices in Fremont for a period of five years commencing February 28, 2026, and BioKey
may exercise this option for 5 more years. The total BioKey&#8217;s rental expenses were $328,051 and $331,482 for the years ended December
31, 2022 and 2021, respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><div><a id="a_010"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>MANAGEMENT</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth as of the date
of this prospectus, the name, age, and position of each executive officer and director and the term of office of each such person.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid; width: 30%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name</b></span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Age</b></span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 56%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Title</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eugene Jiang</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">37</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman of the Board and Chief Business Officer (&#8220;CBO&#8221;)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Dr. Uttam Patil</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">38</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer (&#8220;CEO&#8221;)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leeds Chow</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">35</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer (&#8220;CFO&#8221;)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr. Tsung-Shann (T.S.) Jiang</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">69</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Strategy Officer (&#8220;CSTRO&#8221;) and Director</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr. Tsang Ming Jiang</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">62</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr. Chang-Jen Jiang</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">67</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Norimi Sakamoto</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">52</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Independent Director</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yen-Hsin Chou</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">33</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Independent Director</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hsin-Hui Miao</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">57</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Independent Director</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yoshinobu Odaira</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">73</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Independent Director</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Che-Wei Hsu </span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">42</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Independent Director </span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shuling Jiang </span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">67</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;Director </span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yu-Min (Francis) Chung </span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">58</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Independent Director&#160;&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr. Chi-Hsin (Richard) King</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">74</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Scientific Officer (&#8220;CSO&#8221;)</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Set forth below is certain biographical information
regarding each of our directors and executive officers as of the date of this prospectus.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Eugene Jiang, Chairman,</b> has served as our
CEO and President since the Company&#8217;s inception in July 2015 until he resigned on September 15, 2017. He remains the Chairman of
the Board. He also serves as our CBO since September 2019 and serves as the CBO of BioKey, Inc. since 2019. Mr. Jiang also serves as Director
for BioLite Incorporation since June 2015 and as Director for BioFirst Corp. since 2012. He also serves as CEO for Genepro Investment
Company since March 2010. Mr. Jiang obtained a PMBA degree from National Taiwan University in 2017 and an EMBA degree from the University
of Texas in Arrington in 2010. And in 2009, Mr. Jiang received a bachelor&#8217;s degree in Physical Education from Fu-Jen Catholic University.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Dr. Uttam Patil, CEO,</b> was appointed as
the Company&#8217;s Chief Executive Officer on June 21, 2023. Dr. Patil has served as the Chief Operating and Scientific Officer of the
Company&#8217;s subsidiary, BioKey, Inc. since May 2023; he also works for Rgene Corporation (a related party), as the R&amp;D Manager
since May 2023, after being promoted from Project Manager, to which he serves from August 2022 to May 2023. Prior to that, Dr. Patil was
a Post-Doctoral Research Fellow at NTNU from March 2020 to July 2022. In 2019, Dr. Patil received the &#8220;Platinum Award&#8221; for
an Oral Presentation on the topic, &#8220;Nucleobase Functionalized Single-Walled Carbon Nanotubes Hybridization with Single-Stranded
DNA&#8221; at a Workshop on Organic Chemistry for Junior Chemists held in South Korea. Dr. Patil received his Ph.D. in Chemistry from
National Tsing Hua University and a Masters in Analytical Chemistry from Pune University, as well as a Bachelors in industrial chemistry
from Pune University.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Leeds Chow</b>, was appointed as the Company&#8217;s
Chief Financial Officer and Principal Accounting Officer on September 4, 2022. He has served as a Financial Controller of the Company
from March 2021 to August 2022. Mr. Chow has over 12 years of experience in Audit and Financing Industry. He has served as the finance
manager in a family office, in charge of managing investment portfolios, handling financial and operating aspects. He has also worked
in a local investment company in Hong Kong, serving as a financial advisor during the Hong Kong Initial Public Offering process, as well
as preparing opinion letters as an independent financial advisor for transactions for Hong Kong listed companies. Mr. Chow graduated in
University of California, Santa Barbara, with a Bachelor of Arts degree, majoring in Business Economics with Accounting Emphasis.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 82; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->76<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Dr. T.S. Jiang, Chief Strategy Officer and
Director,</b> has served as the Company&#8217;s Chief Strategy Officer since September 2019. Dr. Jiang serves as the CEO of Biokey, Inc.
since December 2021, as a director of BioFirst Corp. since 2013, and has been the CEO and chairman of BioLite, Inc., a subsidiary of BioLite
BVI, Inc., since January 2010. Prior to BioLite, Dr. Jiang served as the president and/or chairman of multiple biotech companies in Taiwan,
including PhytoHealth Corporation from 1998 to 2009 and AmCad BioMed Corporation from 2008 to 2009. In addition, Dr. Jiang is a director
on various biotech associations, such as the Taiwan Bio Industry Organization (Taiwan) from 2006 to 2008 and the Chinese Herbs and Biotech
Development Association in Taiwan from 2003 to 2006. Dr. Jiang was an assistant professor at University of Illinois from 1981 to 1987
and an associate professor at Rutgers, the State University of New Jersey from 1987 to 1990 and served as a professor at a few Taiwanese
universities during a period from 1990 to 1993, such as National Taiwan University, National Cheng Kung University and Tunghai University.
Dr. Jiang obtained his bachelor degree in Engineering and Chemical Engineering from National Taiwan University in Taiwan in 1976, masters
and Ph.D. from Northwestern University in the U.S. in 1981 and Executive Master of Business Administration (&#8220;EMBA&#8221;) from National
Taiwan University in Taiwan in 2007. As a successful entrepreneur, Dr. Jiang has developed and commercialized PG2 Lyo Injection, a new
drug to treat cancer related fatigue. From 1998 to 2009, Dr. T. S. Jiang served as President of Phyto Health Corporation where he led
a project team to develop PG2 Injectable. This product was extracted, isolated and purified from a type of Traditional Chinese Medicine.
PG2 Injection was intended for cancer patients who had trouble recovering from severe fatigue. Dr. Jiang oversaw and managed the R&amp;D
department, daily corporate operations and business of Phyto Health Corporation when he was the President. PG2 Lyo Injection received
approval on its NDA from Taiwan Food and Drug Administration in 2010 and later was launched into the Taiwan market in 2012. We believe
that Dr. Jiang provides leadership and technological guidance on our strategic development and operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Dr. Tsang Ming Jiang, Director</b>, has served
as a director of BioFirst Corp. since 2017 and as a technical director at Supermicro Computer, Inc. since August 2022. Dr. Jiang served
as a technical director at the Industrial Technology Research Institute in Taiwan from February 2017 to July 2021. Prior to joining the
Industrial Technology Research Institute as a technical director, Dr. Jiang worked at the Company as chief information officer from November
2016 to January 2017, Ericsson as engineering manager from 2013 to 2016 and the Industrial Technology Research Institute as deputy director
from October 2011 to February 2013. In addition, Dr. Jiang worked at several other research institutes, including University of Alaska
Fairbanks, National Taiwan University and Chung Cheng University, with his research interest in cloud computing and Internet security,
especially in the areas of virtualization, software-defined data centers, SDN enabled networks and big data analytics. Dr. Jiang received
his Bachelor of Science in electrical engineering in 1983 and Master of Science in electrical engineering in 1984, both from National
Taiwan University, and his Ph.D. in electrical engineering and computer science from University of Illinois at Chicago in 1988. Dr. Tsang
Ming Jiang is a brother of Dr. Tsung-Shann Jiang, who together with his wife collectively owns 80% of Lion Arts Promotion, Inc. which
has approximately 69.3% of ownership interest in the Company through YuanGene Corporation, a wholly-owned subsidiary of Lion Arts Promotion,
Inc.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Dr. Chang-Jen Jiang, Director,</b> has served
as a director of BioLite Inc. since 2013 and as a director of BioFirst Corp. since 2015. Dr. Jiang has been a pediatrician at the department
of pediatrics of Eugene Women and Children Clinic since 2016. Previously, Dr. Chang-Jen worked as an attending doctor at the department
of pediatrics of Keelung Hospital, the Ministry of Health and Welfare in Taiwan from 1994 to 2009. Before his position at Keelung Hospital,
he was a chief doctor at the department of pediatrics, hematology and oncology of Mackay Memorial Hospital in Taiwan for three years until
1994. Dr. Chang-Jen Jiang obtained his doctor of medicine degree (the Taiwanese equivalent degree of MD) from Taipei Medical University
in Taiwan in 1982 and started his career in Mackay Memorial Hospital. We believe that the Company will benefit from Dr. Jiang&#8217;s
knowledge in biology and experiences in medical practice.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Norimi Sakamoto, Director</b>, currently serves
a director at Shogun Maitake Canada Co., Ltd. from June 2016. Ms. Sakamoto served as the chief executive officer of MyLife Co., Ltd. from
June 2013 to March 2020. Ms. Sakamoto started her career in 1997 from Sumitomo Corporation Hokkaido Co., Ltd. in Japan. Ms. Sakamoto received
her Bachelor Degree of Arts in travel and tourism from Davis and Elkins College in 1993 and Master of Science in urban studies from the
University of New Orleans in 1995.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Yen-Hsin Chou, Director</b>, has served as
a financial specialist at Mega Bank since 2011. Ms. Chou&#8217;s responsibilities primarily include customer services and financial consultations.
Ms. Chou received a Bachelor Degree in finance and economics from Yuan Ze University School of Economics in 2010.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 83; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->77<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Hsin-Hui Miao, Director,</b> served as counter
manager at Yueh Shan Chi Cram School from August 2021 to May 2022. From August 1988 to July 2021, Ms. Miao was a kindergarten teacher
and also severed as the leader of general affairs team at the affiliated high school of Tunghai University, Kindergarten Division. Ms.
Miao received her Bachelor Degree of Education from Taichung University of Education in 1998.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Yoshinobu Odaira, Director,</b> was elected
as a director on our Board of Directors on February 8, 2019. He is an entrepreneur and has founded a number of Japanese agricultural companies,
including Yukiguni Maitake, our licensing partner. In 1983, Mr. Odaira established Yukiguni Maitake, which became a public company in
Japan in 1994. In 2015, Bain Capital Private Equity purchased Yukiguni Maitake through a tender offer. In addition to his success with
Yukiguni Maitake, Mr. Odaira served as the CEO of Yukiguni Shoji Co., Ltd. since 1988, as the CEO of Odaira Shoji Co., Ltd. from 1989
and as a director of Shogun Maitake Japan Co., Ltd. since June 1989. In 2015, Mr. Odaira founded two new companies, Shogun Maitake Canada
Co., Ltd. in Canada and Odaira Kinoko Research Co., Ltd. in Japan. Mr. Odaira has served as the CEO and director of Shogun Maitake Canada
Co., Ltd. since June 2016. Mr. Odaira served as a director of BioLite Inc. from February 2019 to April 2019. Yoshinobu Odaira graduated
from the Ikazawa Junior High School in 1963. We believe that we will benefit from Mr. Odaira&#8217;s successful business experience.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Che Wei Hsu, Director,</b> is currently employed
as a clerk by Chunghwa Post Co., Ltd. since August 2016; previously she was a teacher in a Junior High School. Ms. Hsu received a Bachelor
Degree from Tunghai University School of Chinese Literature in 2004.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Shuling Jiang, Director,</b> has served as
a director for various companies, including BioLite, Inc. and BioFirst Corp, , since 2017 and started to serve as Managing Director for
Biokey, Inc. in 2022. Ms. Jiang received a Bachelor Degree from National Taiwan Normal University School of Music in 1978 and a Master
Degree from Northwestern University School of Music in 1983.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Yu-Min (Francis) Chung, Director</b>, was a
Partner at Maxpro Ventures, an investment firm in Taiwan focused on breakthrough biomedical technology companies, from July 2018 to May
2022. Prior to that, he served as Vice President at TaiAn Technology, which is a biotechnology service company and a management company
for biotechnology venture capital funds in Taiwan, from June 2016 to June 2018. Mr. Chung received his Bachelor&#8217;s Degree of Science
in Chemistry from National Taiwan University in 1987, Master&#8217;s Degree in Business Administration from National Taiwan University
in 2006, and Ph.D. in Pharmacy from University of Iowa in 1995.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Significant Employees</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following are employees who are not executive
officers, but who are expected to make significant contributions to our business:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Dr. Chi-Hsin Richard King, CSO. </b>Effective
September 15, 2017, the Board appointed Dr. Chi-Hsin Richard King as the CSO of the Company. Dr. Chi-Hsin Richard King, 71, retired since
July 2017. He served as the consultant at TaiGen Biotechnology Co. Ltd (&#8220;TaiGen&#8221;), a Taiwan company in the biotechnology business,
from August 2016 to July 2017, the Senior Vice President at TaiGen from July 2008 to August 2016 and as the Vice President at Research
and Development of TaiGen from June 2005 to July 2008. Dr. King served as the Director at Albany Molecular Research Inc. (&#8220;AMRI&#8221;),
a New York corporation, from January 2003 to June 2005, the Assistant Director at Medicinal Chemistry Department of AMRI from January
2000 to December 2002 and the Assistant Director at Chemical Development Department of AMRI from August 1997 to January 2000. Dr. King
received the Ph.D. degree of bio-organic chemistry from University of Utah in 1980, and B.S. degree of chemistry from National Taiwan
Normal University in 1972.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Family Relationships</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There are no family relationships among the executive
officers and directors of the Company, except that Dr. Tsang Ming Jiang, Dr. Tsung-Shann Jiang and Dr. Chang-Jen Jiang are brothers, Mr.
Eugene Jiang is Dr. Tsung-Shann Jiang&#8217;s son, and the marital relationship between Yoshinobu Odaira and Norimi Sakamoto and between
Shuling Jiang and Dr. Jiang.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Legal Proceedings</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Involvement in Certain Legal Proceedings</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">During the past ten years, none of our current directors, executive
officers, promoters, control persons, or nominees has been:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the subject of any bankruptcy petition filed by or against any business of which such person was a general partner or executive officer either at the time of the bankruptcy or within two years prior to that time;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p></td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">convicted in a criminal proceeding or is subject to a pending criminal proceeding (excluding traffic violations and other minor offenses);</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p></td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">subject to any order, judgment, or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction or any Federal or State authority, permanently or temporarily enjoining, barring, suspending or otherwise limiting his involvement in any type of business, securities or banking activities;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p></td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">found by a court of competent jurisdiction (in a civil action), the Commission or the Commodity Futures Trading Commission to have violated a federal or state securities or commodities law.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 84; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->78<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the subject of, or a party to, any Federal or State judicial or administrative order, judgment, decree, or finding, not subsequently reversed, suspended or vacated, relating to an alleged violation of (a) any Federal or State securities or commodities law or regulation; (b) any law or regulation respecting financial institutions or insurance companies including, but not limited to, a temporary or permanent injunction, order of disgorgement or restitution, civil money penalty or temporary or permanent cease-and-desist order, or removal or prohibition order; or (c) any law or regulation prohibiting mail or wire fraud or fraud in connection with any business entity; or</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p></td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the subject of, or a party to, any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory organization (as defined in Section 3(a)(26) of the Exchange Act (15 U.S.C. 78c(a)(26))), any registered entity (as defined in Section 1(a)(29) of the Commodity Exchange Act (7 U.S.C. 1(a)(29))), or any equivalent exchange, association, entity or organization that has disciplinary authority over its members or persons associated with a member.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Unless disclosed otherwise, we are currently not
a party to any material legal or administrative proceedings and are not aware of any pending legal or administrative proceedings against
us. We may from time to time become a party to various legal or administrative proceedings arising in the ordinary course of our business.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Director Independence</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The NASDAQ Rules require that a majority of the
Board be independent. The Board consists of 11 directors, of which nine are non-management directors. Each year the Board reviews the
materiality of any relationship that each of our directors has with the Company, either directly or indirectly. No member of the Board
has any relationship or arrangement that would require disclosure under Item 404 of Regulation S-K. For additional information see &#8220;Certain
Relationships and Related-Party Transactions&#8221; in this report. Based on this review, the Board has determined that the following
current directors are &#8220;independent directors&#8221; as defined by the NASDAQ Rules: Messrs. Odaira and Chung and Mses. Sakamoto,
Chou and Miao.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Each director who is a member of the Audit and Finance Committee, Compensation
Committee and Nominating and Corporate Governance Committee is an independent director.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Board Committees</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Audit Committee</i>. The Audit Committee of
the Board of Directors currently consists of Ms. Chou, Yen-Hsin (Chair), Ms. Miao, Hsin-Hui, and Ms. Hsu, Che-Wei. The functions of the
Audit Committee include the retention of our independent registered public accounting firm, reviewing and approving the planned scope,
proposed fee arrangements and results of the Company&#8217;s annual audit, reviewing the adequacy of the Company&#8217;s accounting and
financial controls and reviewing the independence of the Company&#8217;s independent registered public accounting firm. The Board has
determined that Ms. Chou, Ms. Miao and Ms. Hsu are each an &#8220;independent director&#8221; under the listing standards of The NASDAQ
Stock Market. The Board of Directors has also determined Ms. Chou is an &#8220;audit committee financial expert&#8221; within the applicable
definition of the SEC. The Audit Committee is governed by a written charter approved by the Board of Directors, a copy of which is available
on our website at www.abvcpharma.com. Information contained on our website are not incorporated by reference into and do not form any
part of this reports. We have included the website address as a factual reference and do not intend it to be an active link to the website.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Compensation Committee</i>. The Compensation
Committee of the Board of Directors currently consists of Ms. Norimi Sakamoto (Chair), Ms. Miao, Hsin-Hui, and Ms. Hsu, Che-Wei. The functions
of the Compensation Committee include the approval of the compensation offered to our executive officers and recommending to the full
Board of Directors the compensation to be offered to our directors, including our Chairman. The Board has determined that Ms. Sakamoto,
Ms. Miao and Ms. Hsu are each an &#8220;independent director&#8221; under the listing standards of The NASDAQ Stock Market LLC. In addition,
the members of the Compensation Committee qualify as &#8220;non-employee directors&#8221; for purposes of Rule 16b-3 under the Exchange
Act and as &#8220;outside directors&#8221; for purposes of Section 162(m) of the Internal Revenue Code of 1986, as amended. The Compensation
Committee is governed by a written charter approved by the Board of Directors, a copy of which is available on our website at www.abvcpharma.com.
Information contained on our website are not incorporated by reference into and do not form any part of this report. We have included
the website address as a factual reference and do not intend it to be an active link to the website.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Corporate Governance and Nominating Committee</i>.
The Corporate Governance and Nominating Committee of the Board of Directors consists of Mr. Yoshinobu Odaira (Chair), Ms. Miao, Hsin-Hui,
and Ms. Hsu, Che-Wei, each of whom is an independent director under Nasdaq&#8217;s listing standards. The corporate governance and nominating
committee is responsible for overseeing the selection of persons to be nominated to serve on our board of directors. The corporate governance
and nominating committee considers persons identified by its members, management, shareholders, investment bankers and others.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 85; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->79<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Guidelines for Selecting Director Nominees</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The guidelines for selecting nominees, which are
specified in the Corporate Governance and Nominating Committee Charter, generally provide that persons to be nominated:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">should
have demonstrated notable or significant achievements in business, education or public service;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">should
possess the requisite intelligence, education and experience to make a significant contribution to the board of directors and bring a
range of skills, diverse perspectives and backgrounds to its deliberations; and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">should
have the highest ethical standards, a strong sense of professionalism and intense dedication to serving the interests of the shareholders.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The corporate governance and nominating committee
will consider a number of qualifications relating to management and leadership experience, background and integrity and professionalism
in evaluating a person&#8217;s candidacy for membership on the board of directors. The nominating committee may require certain skills
or attributes, such as financial or accounting experience, to meet specific board needs that arise from time to time and will also consider
the overall experience and makeup of its members to obtain a broad and diverse mix of board members. The board of directors will also
consider director candidates recommended for nomination by our shareholders during such times as they are seeking proposed nominees to
stand for election at the next annual meeting of shareholders (or, if applicable, a special meeting of shareholders). Our shareholders
that wish to nominate a director for election to the Board should follow the procedures set forth in our bylaws. The nominating committee
does not distinguish among nominees recommended by shareholders and other persons.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Board Leadership Structure and Role in Risk
Oversight</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have two separate individuals serving as our
CEO and Chairman. Our Board of Directors, or the Board, is primarily responsible for overseeing our risk management processes on behalf
of our company. The Board receives and reviews periodic reports from management, auditors, legal counsel, and others, as considered appropriate
regarding our company&#8217;s assessment of risks. In addition, the Board focuses on the most significant risks facing our company and
our company&#8217;s general risk management strategy, and also ensures that risks undertaken by our company are consistent with the board&#8217;s
appetite for risk. While the Board oversees our company&#8217;s risk management, management is responsible for day-to-day risk management
processes. We believe this division of responsibilities is the most effective approach for addressing the risks facing our company and
that our board leadership structure supports this approach.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Code of Ethics</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We adopted a code of ethics, a copy of which is
attached herein as Exhibit 14.1. The Code of Ethics applies to all of our employees, officers and directors. This Code constitutes a &#8220;code
of ethics&#8221; as defined by the rules of the SEC. Copies of the code may be obtained free of charge from our website, www.abvcpharma.com.
Any amendments to, or waivers from, a provision of our code of ethics that applies to any of our executive officers will be posted on
our website in accordance with the rules of the SEC.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Indemnification</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Neither our Articles of Incorporation nor Bylaws
prevent us from indemnifying our officers, directors and agents to the extent permitted under the Nevada Revised Statute (&#8220;NRS&#8221;).
NRS Section 78.7502 provides that a corporation shall indemnify any director, officer, employee or agent of a corporation against expenses,
including attorneys&#8217; fees, actually and reasonably incurred by him in connection with any the defense to the extent that a director,
officer, employee or agent of a corporation has been successful on the merits or otherwise in defense of any action, suit or proceeding
referred to Section 78.7502(1) or 78.7502(2), or in defense of any claim, issue or matter therein.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Insofar as indemnification for liabilities arising
under the Securities Act of 1933 may be permitted to directors, officers or persons controlling the Company pursuant to Wyoming law, we
are informed that in the opinion of the Securities and Exchange Commission, such indemnification is against public policy as expressed
in the Securities Act and is therefore unenforceable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 86; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->80<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="a_011"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>EXECUTIVE COMPENSATION</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following tables set forth, for each of the
last two completed fiscal years of us, the total compensation awarded to, earned by or paid to any person who was a principal executive
officer during the preceding fiscal year and every other highest compensated executive officers earning more than $100,000 during the
last fiscal year (together, the &#8220;Named Executive Officers&#8221;). The tables set forth below reflect the compensation of the Named
Executive Officers.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Summary Compensation Table</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; border-bottom: Black 1.5pt solid"><span style="-keep: true">Name and Principal Position</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: center"><span style="-keep: true">Year</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Salary<br/> ($)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Bonus<br/> ($)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Stock Awards<br/> ($)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Option Awards<br/> ($) (7)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Non-Equity Incentive Plan Compensation<br/>
    ($)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Change in Pension<br/> Value and<br/>
    Nonqualified Deferred Compensation Earnings<br/> ($)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">All Other Compensation<br/> ($)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Total<br/> ($)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="vertical-align: bottom; text-align: center"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left; width: 37%"><span style="-keep: true">Howard Doong (1)</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: bottom; width: 1%; text-align: center"><span style="-keep: true">&#160;</span></td><td style="vertical-align: bottom; width: 4%; text-align: center"><span style="-keep: true">2022</span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 4%; text-align: right"><span style="-keep: true">200,000</span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 4%; text-align: right"><span style="-keep: true">&#160;&#160;&#160;&#160;&#160;</span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"/><td style="width: 4%; text-align: right"><span style="-keep: true">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 4%; text-align: right"><span style="-keep: true">248,386</span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 4%; text-align: right"><span style="-keep: true">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 4%; text-align: right"><span style="-keep: true">&#160;&#160;&#160;&#160;&#160;&#160;</span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 4%; text-align: right"><span style="-keep: true">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 4%; text-align: right"><span style="-keep: true">448,386</span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="-keep: true">&#160;</span></td><td style="vertical-align: bottom; text-align: center"><span style="-keep: true">2023</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">95,000</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">-</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">95,000</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="-keep: true">&#160;</span></td><td style="vertical-align: bottom; text-align: center"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left"><span style="-keep: true">Leeds Chow (2)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="-keep: true">&#160;</span></td><td style="vertical-align: bottom; text-align: center"><span style="-keep: true">2022</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">130,000</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">-</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">130,000</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="-keep: true">&#160;</span></td><td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">180,000</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">180,000</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="-keep: true">&#160;</span></td><td style="vertical-align: bottom; text-align: center"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left"><span style="-keep: true">Tsung-Shann Jiang (3)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="-keep: true">&#160;</span></td><td style="vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="-keep: true">2022</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="-keep: true">2023</span></p></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="-keep: true">200,000</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="-keep: true">200,000</span></p></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">248,386<br/>
-</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="-keep: true">448,386</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="-keep: true">200,000</span></p></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="-keep: true">&#160;</span></td><td style="vertical-align: bottom; text-align: center"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left"><span style="-keep: true">Richard Chi-Hsin King (4)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="-keep: true">&#160;</span></td><td style="vertical-align: bottom; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="-keep: true">2022</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="-keep: true">2023</span></p></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="-keep: true">200,000</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="-keep: true">90,556</span></p></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">248,386<br/>
-</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="-keep: true">448,386</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="-keep: true">90,556</span></p></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="-keep: true">&#160;</span></td><td style="vertical-align: bottom; text-align: center"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left"><span style="-keep: true">Eugene Jiang (5)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="-keep: true">&#160;</span></td><td style="vertical-align: bottom; text-align: center"><span style="-keep: true">2022</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">200,000</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">248,386</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">448,386</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="-keep: true">&#160;</span></td><td style="vertical-align: bottom; text-align: center"><span style="-keep: true">2023</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">200,000</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">-</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">200,000</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="-keep: true">&#160;</span></td><td style="vertical-align: bottom; text-align: center"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left"><span style="-keep: true">Chihliang An (6)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="-keep: true">&#160;</span></td><td style="vertical-align: bottom; text-align: center"><span style="-keep: true">2022</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">133,333</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">248,386</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">381,719</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="-keep: true">&#160;</span></td><td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">-</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">-</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">-</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify">Dr.
Doong was appointed as the CEO on September 15, 2017. He later resigned from his position as the Company&#8217;s CEO on June 21, 2023.
The Company&#8217;s board of directors appointed Dr. Uttam Patil to replace Dr. Doong as the Company&#8217;s CEO.</td>
</tr></table><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Chow was appointed as the CFO on September 4, 2022.</span></td></tr>
  <tr style="vertical-align: top">
    <td colspan="2" style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3) </span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr. Jiang was appointed as the CSTRO on September 1, 2019.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr. King was appointed as the CSO on September 15, 2017.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eugene Jiang was appointed as CBO on September 1, 2019.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. An resigned from his positions as the Company&#8217;s CFO on September 4, 2022.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(7)</span></td>
    <td style="text-align: justify"><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><span style="-keep: true">There were no options granted
                                    during 2023.</span></p></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 87; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->81<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Narrative Disclosure to Summary Compensation Table</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Other than set out below, there are no arrangements
or plans in which we provide pension, retirement or similar benefits for directors or executive officers. Our directors and executive
officers may receive share options at the discretion of our board of directors in the future. We do not have any material bonus or profit
sharing plans pursuant to which cash or non-cash compensation is or may be paid to our directors or executive officers, except that share
options may be granted at the discretion of our board of directors.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Stock Option Plan</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our board approved and adopted the Amended and
Restated 2016 Equity Incentive Plan on September 12, 2020 (the &#8220;Plan&#8221;), a copy of which is attached hereto as exhibit 10.17.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Grants of Plan-Based Awards</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 21, 2020, the Company issued an aggregate
of 545,182 options to purchase shares of Common Stock in lieu of unpaid salaries of certain employees (other than Officers and Directors)
and unpaid consulting fees under the Plan, as amended; the total converted salaries was $1,090,361. The options are exercisable at $2.00
per share.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 15, 2021, the Company&#8217;s Board
of Directors approved and issued the following option awards pursuant to the Plan:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">30,000
options to each director, including the Chairman; such options are exercisable at $3.00 per share.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Options
for 400,001 shares, 233,334 shares, and 316,667 shares to the CEO, CFO and CSO, respectively; the options are exercisable at $3.00 per
share.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On April 16, 2022, the Company entered into stock
option agreements with 5 directors, pursuant to which the Company granted options to purchase an aggregate of 761,920 shares of common
stock under the Plan, as amended, at an exercise price of $3 per share. The options were vested at the grant date and become exercisable
for 10 years from the grant date.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of the date hereof, we have granted options
under the Plan that can be exercised for an aggregate of 2,587,104 shares of Common Stock.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 88; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->82<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Outstanding Equity Awards at Fiscal Year End</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The following table summarizes outstanding
unexercised options, unvested stocks and equity incentive plan awards held by each of our named executive officers, as of December 31,
2023:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>OUTSTANDING EQUITY AWARDS AT FISCAL YEAR-END</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td colspan="19" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">OPTION AWARDS</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="13" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">STOCK AWARDS</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Name</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of<br/> Securities<br/> Underlying<br/> Unexercised<br/> Options (#)<br/> Exercisable</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of<br/> Securities<br/> Underlying<br/> Unexercised<br/> Options (#)<br/> Unexercisable</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Equity Incentive<br/> Plan Awards:<br/> Number of<br/> Securities<br/> Underlying<br/> Unexercised<br/> Unearned Options<br/> (#)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Options<br/> Exercise<br/> Prices<br/> ($)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Option<br/> Expiration<br/> Date</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of<br/> Shares or<br/> Units of<br/> Stock That<br/> Have Not<br/> Vested<br/> (#)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Market<br/> Value of<br/> Shares or<br/> Units of<br/> Stock That<br/> Have Not<br/> Vested<br/> ($)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Equity<br/> Incentive Plan<br/> Awards:<br/> Number of<br/> Unearned<br/> Shares, Units<br/> or Other<br/> Rights That<br/> Have Not<br/> Been Issued<br/> (#)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Equity Incentive<br/> Plan Awards:<br/> Market or Payout<br/> Value of Unearned<br/> Shares, Units or<br/> Other Rights That<br/> Have Not Been<br/> Issued<br/> ($)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 19%; text-align: left">Howard Doong</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 6%; text-align: right">85,715</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 6%; text-align: right">10,715</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 6%; text-align: right">&#160;&#160;&#160;&#160;&#160;-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 6%; text-align: right">2.00</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 10%; text-align: center">Nov 20, 2031</td><td style="width: 1%">&#160;</td>
    <td style="width: 6%; text-align: right">&#8239;&#160;&#160;&#160;&#160;&#160;-</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 6%; text-align: right">&#160;&#160;&#160;&#160;-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 6%; text-align: right">&#160;&#160;&#160;&#160;-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 6%; text-align: right">&#160;&#160;&#160;&#160;-</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">400,001</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Oct 15, 2032</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">152,384</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Apr 16, 2033</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Chihliang An</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">54,762</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,524</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Nov 20, 2031</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">233,334</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Oct 15, 2032</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">152,384</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Apr 16, 2033</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Tsung-Shann Jiang</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">34,105</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Nov 20, 2031</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">30,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Oct 15, 2032</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">152,384</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Apr 16, 2033</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Richard Chi-Hsin King</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">82,144</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,286</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Nov 20, 2031</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">316,667</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.00</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Oct 15, 2032</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">152,384</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Apr 16, 2033</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Eugene Jiang</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">72,418</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,193</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Nov 20, 2031</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">30,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Oct 15, 2032</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">152,384</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Apr 16, 2033</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Compensation of Directors</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true">We did not pay stock options to directors in fiscal year 2023.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 89; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->83<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Pension, Retirement or Similar Benefit Plans</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There are no arrangements or plans in which we
provide pension, retirement or similar benefits for directors or executive officers. We have no material bonus or profit sharing plans
pursuant to which cash or non-cash compensation is or may be paid to our directors or executive officers, except that stock options may
be granted at the discretion of the board of directors or a committee thereof.</p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Employment Contracts</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dr. Uttam Patil has entered into an employment
agreement (&#8220;Patil Employment Agreement&#8221;) with the Company on June 23, 2023, pursuant to which he shall receive the initial
base salary by stock options in accordance with Company&#8217;s standard payroll practice. As of the date of this prospectus, Dr. Patil
has yet to receive any stock options.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 4, 2022, the Board appointed Mr.
Leeds Chow as the Company&#8217;s Chief Financial Officer (&#8220;CFO&#8221;) and Principal Accounting Officer effective from September
4, 2022 for a term of 3 years.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dr. Chi-Hsin Richard King has entered into an
employment agreements (&#8220;King Employment Agreement&#8221;) with the Company, pursuant to which he shall receive an annual base salary
of $50,000. As of December 31, 2017, we paid Mr. King 10,416 shares of the Company&#8217;s common stock at a per share price of $1.60
as opposed to cash compensation. Under King Employment Agreement, Dr. King is employed as the CSO of the Company. We may terminate the
employment for cause, at any time, without notice or remuneration, for certain acts of the executive officer, such as conviction or plea
of guilty to a felony or grossly negligent or dishonest acts to our detriment, or misconduct or a failure to perform agreed duties. In
such case, the executive officer will not be entitled to receive payment of any severance benefits or other amounts by reason of the termination,
and the executive officer&#8217;s right to all other benefits will terminate, except as required by any applicable law. We may also terminate
an executive officer&#8217;s employment without cause upon one-month advance written notice. In such case of termination by us, we are
required to provide compensation to the executive officer, including severance pay equal to 12 months of base salary. The executive officer
may terminate the employment at any time with a one-month advance written notice if there is any significant change in the executive officer&#8217;s
duties and responsibilities or a material reduction in the executive officer&#8217;s annual salary. In such case, the executive officer
will be entitled to receive compensation equivalent to 12 months of the executive officer&#8217;s base salary. On August 21, 2019, all
of the Board members present at the Meeting, unanimously reelected Dr. Richard King as the Chief Scientific Officer (&#8220;CSO&#8221;),
which became effective on September 1, 2019 for a term of three years.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 21, 2019, all of the Board members present
at the Meeting, except Eugene Jiang, appointed Mr. Eugene Jiang, the current Chairman of the Board, as the Chief Business Officer, effective
since September 1, 2019 for a term of three years. Mr. Eugene Jiang excused himself from the discussion regarding his appointment as the
Chief Business Officer of the Company during the Board meeting.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 21, 2019, all of the Board members present
at the Meeting, except Dr. Tsung-Shann Jiang, reelected Dr. Tsung-Shann Jiang as the Chief Strategy Officer, effective since September
1, 2019 for a term of three years. Dr. Tsung-Shann Jiang excused himself from the discussion regarding his appointment as the Chief Strategy
Officer of the Company during the Board meeting.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 90; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->84<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="a_012"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS
AND MANAGEMENT</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth certain information
regarding beneficial ownership of our common stock as of the date hereof (i) each person (or group of affiliated persons) who is known
by us to own more than five percent (5%) of the outstanding shares of our Common Stock, (ii) each director, executive officer and director
nominee, and (iii) all of our directors, executive officers and director nominees as a group.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Beneficial ownership is determined in accordance
with SEC rules and generally includes voting or investment power with respect to securities. For purposes of this table, a person or group
of persons is deemed to have &#8220;beneficial ownership&#8221; of any shares of common stock that such person has the right to acquire
within 60 days of the date of the respective table. For purposes of computing the percentage of outstanding shares of our common stock
held by each person or group of persons named above, any shares that such person or persons has the right to acquire within 60 days of
the date of the respective table is deemed to be outstanding for such person, but is not deemed to be outstanding for the purpose of computing
the percentage ownership of any other person. The inclusion herein of any shares listed as beneficially owned does not constitute an admission
of beneficial ownership.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Unless otherwise noted, the business address of
each beneficial owner listed is 44370 Old Warm Springs Blvd., Fremont, CA 94538. Except as otherwise indicated, the persons listed below
have sole voting and investment power with respect to all shares of our common stock owned by them, except to the extent that power may
be shared with a spouse.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">As
                                            of February 9, 2024, we had 8,554,199 shares of common stock issued and outstanding.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: justify; border-bottom: Black 1.5pt solid"><span style="-keep: true">Name of Beneficial Owner</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"><span style="-keep: true">Amount and<br/> Nature of<br/> Beneficial<br/>
    Ownership</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"><span style="-keep: true">Percent of <br/> Class</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify"><span style="-keep: true">Dr. Uttam Patil</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-keep: true">-</span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-keep: true">&#160;</span></td><td style="width: 1%; text-align: left"><span style="-keep: true">*</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="-keep: true">Eugene Jiang (1)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">2,893</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"/><td style="text-align: left"><span style="-keep: true">*</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="-keep: true">Leeds Chow</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">273</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"/><td style="text-align: left"><span style="-keep: true">*</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="-keep: true">Yen-Hsin Chou</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">569</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"/><td style="text-align: left"><span style="-keep: true">*</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="-keep: true">Hsin-Hui Miao</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">-</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"/><td style="text-align: left"><span style="-keep: true">*</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="-keep: true">Dr. Tsang-Ming Jiang</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">607</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"/><td style="text-align: left"><span style="-keep: true">*</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="-keep: true">Norimi Sakamoto</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">467</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"/><td style="text-align: left"><span style="-keep: true">*</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="-keep: true">Dr. Tsung-Shann Jiang (2)(4)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">110,872</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">1.3</span></td><td style="text-align: left"><span style="-keep: true">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="-keep: true">Dr. Chang-Jen Jiang (3)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">460</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"/><td style="text-align: left"><span style="-keep: true">*</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="-keep: true">Yoshinobu Odaira</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">16,371</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"/><td style="text-align: left"><span style="-keep: true">*</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="-keep: true">Che -Wei Hsu</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">336</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"/><td style="text-align: left"><span style="-keep: true">*</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="-keep: true">Shuling Jiang</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">784,105</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">9.2</span></td><td style="text-align: left"><span style="-keep: true">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="-keep: true">Yu-Min Chung</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">556</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"/><td style="text-align: left"><span style="-keep: true">*</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left"><span style="-keep: true">All officers and directors as a group (Fourteen (14) persons)</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="-keep: true">917,829</span></td><td style="font-weight: bold; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold"><span style="-keep: true">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="-keep: true">10.7</span></td><td style="font-weight: bold; text-align: left"><span style="-keep: true">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">YuanGene Corporation (4)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">829,699</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">9.7</span></td><td style="text-align: left"><span style="-keep: true">%</span></td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">less
than 1%.</span></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eugene
Jiang held 375 shares of the Company&#8217;s common stock through his ownership in AsianGene, and the rest of 2,518 shares through direct
ownership.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr.
Tsung-Shann Jiang held 88,897 shares of common stock through his ownership in YuanGene Corporation, 91 shares through Rgene Corporation,
1,969 shares through BioFirst, 4,400 shares through Lion Arts, 59 shares through Keypoint, and the rest of 15,456 shares through direct
ownership.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr.
Chang-Jen Jiang held 319 shares of common stock in the Company through his ownership in BioFirst, and the rest of 460 shares through
direct ownership.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left">(4)
</td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">YuanGene Corporation
is a company wholly-owned by Lion Arts, which is owned by Shu-Ling Chiang (80%) and Dr. Tsung-Shann Jiang (20%); however, YuanGene appointed
Eugene Jiang to have sole voting control over the shares held by YuanGene, the principal office address of which is 2<sup>nd </sup>floor,
Building B, SNPF Plaza, Savalalo, Apia, Samoa.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 91; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->85<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_015"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>RELATED PARTY TRANSACTIONS OF DIRECTORS AND
EXECUTIVE OFFICERS </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Except as disclosed herein, no director, executive
officer, shareholder holding at least 5% of shares of our common stock, or any family member thereof, had any material interest, direct
or indirect, in any transaction, or proposed transaction since January 1, 2020, in which the amount involved in the transaction exceeds
the lesser of $120,000 or one percent of the average of our total assets at the year-end for the last two completed fiscal years.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Co-Development agreement with Rgene Corporation</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 10, 2020, the Company and Rgene signed
an amendment to the Co-Dev Agreement dated May 26, 2017, pursuant to which both parties agreed to delete AB-1507 HER2/neu Positive Breast
Cancer Combination Therapy and AB 1527 Ovary Cancer Combination Therapy and add ABV-1519 EGFR Positive Non-Small Cell Lung Cancer Combination
Therapy and ABV-1526 Large Intestine / Colon / Rectal Cancer Combination Therapy to the products to be co-developed and commercialized.
Other provisions of the Co-Dev Agreement remain in full force and effect.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Clinical Development Service Agreement with
Rgene Corporation</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 10, 2022, the Company expanded its co-development
partnership with Rgene. BioKey, Inc. entered into a Clinical Development Service Agreement with Rgene (&#8220;Service Agreement&#8221;)
to guide certain Rgene drug products, RGC-1501 for the treatment of Non-Small Cell Lung Cancer (NSCLC), RGC-1502 for the treatment of
pancreatic cancer and RGC 1503 for the treatment of colorectal cancer patients, through completion of Phase II clinical studies under
U.S. FDA IND regulatory requirements (the &#8220;Rgene Studies&#8221;). The Service Agreement shall remain in effect until the expiration
date of the last patent and automatically renew for 5 more years unless terminated earlier by either party with six months written notice.
Under the terms of the Service Agreement, BioKey is eligible to receive payments totaling up to $3.0 million over a 3-year period with
each payment amount to be determined by certain regulatory milestones obtained during the agreement period.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Collaborative agreement with BioFirst Corporation</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 4, 2020, we executed an amendment
to our collaboration agreement with BioFirst dated July 24, 2017, to add ABV-2001 Intraocular Irrigation Solution and ABV-2002 Corneal
Storage Solution to our agreement. ABV-2002 is intended to be utilized during a corneal transplant procedure to replace a damaged or diseased
cornea while ABV-2001 has broader utilization during a variety of ocular procedures.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Initially ABVC will focus on ABV-2002, a solution
utilized to store a donor cornea prior to either penetrating keratoplasty (full thickness cornea transplant) or endothelial keratoplasty
(back layer cornea transplant). Designated ABV-2002 under ABVC&#8217;s product identification system, the solution is comprised of a specific
poly amino acid that protects ocular tissue from damage caused by external osmolarity exposure during pre-surgery storage. The specific
polymer in ABV 2002 can adjust osmolarity to maintain a range of 330 to 390 mOsM thereby permitting hydration within the corneal stroma
during the storage period. Stromal hydration results in (a) maintaining acceptable corneal transparency and (b) prevents donor cornea
swelling. ABV-2002 also contains an abundant phenolic phytochemical found in plant cell walls that provides antioxidant antibacterial
properties and neuroprotection.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Early testing by BioFirst indicates that ABV-2002
may be more effective for protecting the cornea and retina during long-term storage than other storage media available today and can be
manufactured at lower cost. ABV-2002 is categorized as a Class I Medical Device that has the lowest risk to patients; however, further
clinical development was put on hold due to the lack of funding.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 11, 2018, the Company and BioFirst (Australia)
entered into a loan agreement for a total amount of $40,000 to meet its working capital needs. The advances bear 0% interest rate and
are due on demand prior to September 30, 2020. Afterwards, all outstanding load will bear interest rate at 12% per annum. On July 1, 2020,
the Company entered into a loan agreement with BioFirst (Australia) for $361,487 to properly record R&amp;D cost and tax refund allocation
based on co-development contract executed on July 24, 2017. The loan was originally set to mature on September 30, 2021 with an interest
rate of 6.5% per annum, however, on September 7, 2021, the Company entered into a loan agreement with BioFirst (Australia) for $67,873
to meet its new project needs. On December 1, 2021, the Company entered into a loan agreement with BioFirst (Australia) for $250,000 to
increase the cost for upcoming projects. The loan has an interest rate of 6.5% per annum and matured on November 30, 2022. As of December
31, 2022 and 2021, the aggregate amount of outstanding loans and accrued interest was $1,028,556 and $491,816, respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Joint Venture Agreement</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 6, 2021 (the &#8220;<b>Completion Date</b>&#8221;),
the Company, Lucidaim Co., Ltd., a Japanese corporation (&#8220;<b>Lucidaim</b>,&#8221; together with the Company, the &#8220;<b>Shareholders</b>&#8221;),
and BioLite Japan K.K., a Japanese corporation (&#8220;<b>Biolite JP&#8221;</b>) entered into a Joint Venture Agreement (the &#8220;<b>Agreement</b>&#8221;).
Biolite JP is a private limited company (a Japanese <i>Kabushiki Kaisha</i>) incorporated on December 18, 2018 and at the date of the
Agreement has 10,000 ordinary shares authorized, with 3,049 ordinary shares issued and outstanding (the &#8220;<b>Ordinary Shares</b>&#8221;).
Immediately prior to the execution of the Agreement, Lucidaim owned 1,501 Ordinary Shares and the Company owned 1,548 Ordinary Shares.
The Shareholders entered into the joint venture to formally reduce to writing their desire to invest in and operate Biolite JP as a joint
venture. The business of the joint venture shall be the research and development of drugs, medical device and digital media, investment,
fund running and consulting, distribution and marketing of supplements carried on by Biolite JP and its subsidiaries in Japan, or any
other territory or businesses as may from time to time be agreed by an amendment to the Agreement. The closing of the transaction is conditioned
upon the approval and receipt of all necessary government approvals, which have been received.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 92; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->86<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Agreement and the related share
transfer agreement, the Company shall transfer 54 of its Ordinary Shares to Lucidaim for no consideration, such that following the transfer,
Lucidaim shall own 1,555 Ordinary Shares (51%) and the Company shall own 1,494 Ordinary Shares (49%). Also pursuant to the Agreement,
there shall be 3 directors of Biolite JP, consisting of 1 director appointed by the Company and 2 appointed by Lucidiam. The Company shall
appoint Eugene Jiang, the Company&#8217;s current Chairman and Chief Business Officer and Lucidaim shall appoint Michihito Onishi; the
current director of Biolite JP, Toru Seo (who is also a director of BioLite Japan&#8217;s other shareholder), is considered the second
Lucidaim director. The Agreement further provides that the Company and Biolite JP shall assign the research collaboration and license
agreement between them to Biolite JP or prepare the same (the &#8220;<b>License Agreement</b>&#8221;). The aforementioned transactions
occurred on the Completion Date.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As per the Agreement, the Shareholders shall supervise
and manage the business and operations of Biolite JP. The directors shall not be entitled to any renumeration for their services as a
director and each Shareholder can remove and replace the director he/she/it appointed. If a Shareholder sells or disposes of all of its
Ordinary Shares, the director such Shareholder appointed must tender his/her resignation. The Agreement also sets forth certain corporate
actions that must be pre-approved by all Shareholders (the &#8220;<b>Reserved Matters</b>&#8221;). If the Shareholders are unable to make
a decision on any Reserved Matter, then either Shareholder can submit a deadlock notice to the other shareholder, 5 days after which they
must refer the matter to each Shareholder&#8217;s chairman and use good faith to resolve the dispute. If such dispute is not resolved
within 10 days thereafter, then either Shareholder can offer to buy all of the other Shareholder&#8217;s Ordinary Shares for cash at a
specified price; if there is not affirmative acceptance of the sale, the sale shall proceed as set forth in the sale offer.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each of the Shareholders maintains a pre-emptive
right to purchase such number of additional Ordinary Shares as would allow such Shareholder to maintain its ownership percentage in Biolite
JP if Biolite JP issues any new Ordinary Shares. However, the Agreement provides that the Company shall lose its pre-emptive rights under
certain conditions. The Shareholders also maintain a right of first refusal if the other Shareholder receives an offer to buy such shareholder&#8217;s
Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Agreement also requires Biolite JP to obtain
a bank facility in the amount of JPY 30,460,000 (approximately USD272,000), for its initial working capital purposes. Pursuant to the
Agreement, each Shareholder agrees to guarantee such bank facility if the bank requires a guarantee. Accordingly, the Company may be liable
for the bank facility in an amount up to JPY 14,925,400 (approximately USD134,000), which represents 49% of the maximum bank facility.
The Agreement further provides that Biolite JP shall issue annual dividends at the rate of at least 1.5% of Biolite JP&#8217;s profits,
if it has sufficient cash to do so.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Agreement, the Company and Biolite
JP agree to use their best efforts to execute the License Agreement by the end of December 2021, but since it was not yet executed, the
parties continue such efforts. The Company agreed that any negotiation on behalf of Biolite JP regarding the terms of the License Agreement
shall be handled by the directors appointed by Lucidaim. If the Company and such Lucidaim directors do not reach agreement on the terms,
Biolite JP may at its sole discretion determine not to execute the License Agreement without any liability to the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Agreement contains non-solicitation and non-compete
clauses for a period of 2 years after a Shareholder or its subsidiaries ceases to be a Shareholder, with such restrictive covenants limited
to business within the ophthalmologic filed or central neurological field. Any rights to intellectual property that arise from Biolite
JP&#8217;s activities, shall belong to Biolite JP.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Agreement contains standard indemnification
terms, except that no indemnifying party shall have any liability for an individual liability unless it exceeds JPY 500,000 (approximately
USD4,500) and until the aggregate amount of all liabilities exceeds JPY 2,000,000 (approximately USD18,000) and then only to the extent
such liability exceed such limit.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company paid $150,000 towards the setup of
the joint venture; BioLite Japan&#8217;s other shareholder also paid $150,000 after the Letter of Intent was signed.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Agreement shall continue for 10 years, unless
earlier terminated. The Agreement also allows a Shareholder to terminate the agreement upon certain defaults committed by another Shareholder,
as set forth in the Agreement.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 93; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->87<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Agreement with BioLite, Inc.</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We entered into a Collaborative Agreement with
BioLite, Inc., a company incorporated under the laws of Taiwan, and a subsidiary of the Company, (&#8220;BioLite&#8221;) on December 29,
2015, and then entered into two addendums to such agreement (as amended and revised, (the &#8220;Agreement&#8221;). The majority shareholder
of BioLite is one of the Company&#8217;s subsidiaries, the Company&#8217;s Chairman is a director of BioLite and Dr. Jiang, the Company&#8217;s
Chief Strategy Officer and a director, is the Chairman of BioLite.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Agreement, the Company acquired
the sole licensing rights to develop and commercialize for therapeutic purposes six compounds from BioLite. In accordance with the terms
of the Agreement, the Company shall pay BioLite (i) milestone payments of up to $100 million in cash and equity of the Company or equity
securities owned by it at various stages on a schedule dictated by BioLite&#8217;s achievements of certain milestones, as set forth in
the Agreement (the &#8220;Milestone Payments&#8221;) and (ii) a royalty payment equal to 5% of net sales of the drug products when ABV-1501
is approved for sale in the licensed territories. If BioLite fails to reach any of the milestones in a timely manner, it may not receive
the rest of the payments from the Company. According to the Agreement, after Phase II clinical trials are completed, 15% of the Milestone
Payment becomes due and shall be paid in two stages: (i) 5% no later than December 31, 2021 (the &#8220;December 2021 Payment&#8221;)
and (ii) 10% no later than December 31, 2022. On February 12, 2022, the Company&#8217;s Board of Directors determined that the December
2021 Payment, which is equal to $5,000,000, shall be paid via the cancellation of certain outstanding debt, in the amount of $5,000,000,
that BioLite owes the Company as of December 31, 2021. On February 22, 2022, the parties entered into an amendment to the Agreement allowing
the Company to make all payments due under the Agreement via the forgiveness of debt, in equal value, owed by BioLite to the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This was a related party transaction and was conducted
at arm&#8217;s length. In addition to the Company&#8217;s board of directors approving the modification of terms of the Agreement, the
Company&#8217;s audit committee approved them too. The Board believes it is in the Company&#8217;s best interest to cancel outstanding
debt and apply it to the December 2021 Payment.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Following such approval, the Company and BioLite
entered into an amendment to the Agreement reflecting the modified payment method.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Other related party transactions</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Due from related parties:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(1)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></td>
    <td>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2021, due from Rgene
    amounted to $49,110. Under the terms of the loan agreement, the loan bears interest at 1% per month (or equivalent to 12% per annum) and
    the maturity date was December 31, 2020. As of December 31, 2021, the outstanding loan balance was $33,520; and accrued interest was $13,701,
    respectively. On January 1, 2021, BioLite Taiwan entered into a consultant services agreement with Rgene, of which the amount due from
    Rgene was $1,889 for the year ended December 31, 2021.</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 16, 2022, the Company entered into
    a one-year convertible loan agreement with Rgene, with a principal amount of $1,000,000 to Rgene which bears
    interest at 5% per annum for the use of working capital that, if fully converted, would result in ABVC owning an additional 6.4%
    of Rgene. The Company may convert the Note at any time into shares of Rgene&#8217;s common stock at either (i) a fixed conversion price
    equal to $1.00 per share or (ii) 20% discount of the stock price of the then most recent offering, whichever is lower; the conversion
    price is subject to adjustment as set forth in the Note. The Note includes standard events of default, as well as a cross-default provision
    pursuant to which a breach of the Service Agreement will trigger an event of default under the convertible note if not cured after 5 business
    days of written notice regarding the breach is provided. As of December 31, 2022, the outstanding loan balance was $ 500,000;
    and accrued interest was $13,819.</p></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 1, 2020, the Company entered into a loan agreement with BioFirst (Australia) for $361,487 to properly record R&amp;D cost and tax refund allocation based on co-development contract executed on July 24, 2017. The loan was originally set to be mature on September 30, 2021 with an interest rate of 6.5% per annum, but on September 7, 2021, the Company entered into a loan agreement with BioFirst (Australia) for $67,873 to meet its new project needs.&#160;On December 1, 2021, the Company entered into a loan agreement with BioFirst (Australia) for $250,000 to increase the cost for upcoming projects. The loan will be matured on November 30, 2022 with an interest rate of 6.5% per annum. In 2022, the Company entered into several loan agreements with BioFirst (Australia) for a total amount of $507,000 to increase the cost for upcoming projects. All the loans period was twelve months with an interest rate of 6.5% per annum. As of December 31, 2022 and 2021, the aggregate amount of outstanding loan and accrued interest was $1,028,556 and $491,816, respectively.</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: 94; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->88<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 24, 2015, BioLite Taiwan and BioHopeKing Corporation (the &#8220;BHK&#8221;) entered into a co-development agreement, (the &#8220;BHK Co-Development Agreement&#8221;, see Note 3). The development costs shall be shared 50/50 between BHK and the Company. Under the term of the agreement, BioLite issued relevant development cost to BHK. As of December 31, 2022 and 2021, due from BHK was $112,822 and $124,972, respectively. </span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On May 8, 2020, the Company and Lucidaim entered into a Letter of Intent (LOI) in regard to a potential joint venture of BioLite Japan. Based on the LOI, each party will advance an aggregated amount of $150,000 to meet BioLite Japan&#8217;s working capital needs, which the Company advanced an amount of $150,000 and the advance bear 0% interest rate. As of December 31, 2022 and 2021, the outstanding advance balances was $0 and $150,000, respectively. The outstanding balance was reclassified as prepayment for long-term investments due to the debt-to-equity agreement with BioLite Japan, while format document is pending to be executed. </span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Due to related parties:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since 2019, BioFirst has advanced funds to the Company for working capital purpose. The advances bear interest 1% per month (or equivalent to 12% per annum). As of December 31, 2022 and 2021, the aggregate amount of outstanding balance and accrued interest is $188,753, a combination of $147,875 from loan, and $40,878 from expense-sharing, and $40,878, respectively.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2022 and 2021, BioFirst (Australia) has advanced the Company an aggregate amount of $275,900 and $132,443, respectively for new project purpose.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since 2019, the Jiangs advanced funds to the Company for working capital purpose. As of December 31, 2022 and 2021, the outstanding balance due to the Jiangs amounted to $19,789 and $18,750, respectively. These loans bear interest rate of 0% to 1% per month, and are due on demand.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since 2018, the Company&#8217;s shareholders have advanced funds to the Company for working capital purpose. The advances bear interest rate from 12% to 13.6224% per annum. As of December 31, 2022 and 2021, the outstanding principal and accrued interest was $151,450 and $168,131, respectively. Interest expenses in connection with these loans were $22,779 and $22,779 for the years ended December 31, 2022 and 2021, respectively.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Promoters and Certain Control Persons</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">None of our management or other control persons
were &#8220;promoters&#8221; (within the meaning of Rule 405 under the Securities Act), and none of such persons took the initiative in
the formation of our business or received any of our debt or equity securities or any of the proceeds from the sale of such securities
in exchange for the contribution of property or services, during the last five years.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 95; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->89<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><div><a id="a_014"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>DESCRIPTION OF SECURITIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>General</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s authorized capital stock consists
of:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100,000,000
shares of Common Stock, $0.001 par value per share; and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">20,000,000
shares of preferred stock, $0.001 par value per share.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Common Stock may be issued for such consideration
as may be fixed from time to time by our board of directors. Our board of directors may issue such shares of our Common Stock in one or
more series, with such voting powers, shall be stated in the resolution or resolutions.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">C<b>ommon Stock</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">As
                                            of the date hereof, there are 8,554,199 shares of our Common Stock issued and outstanding.
                                            Holders of Common Stock are entitled to cast one vote for each share on all matters submitted
                                            to a vote of stockholders, including the election of directors. The holders of Common Stock
                                            are entitled to receive ratably such dividends, if any, as may be declared by the Board out
                                            of funds legally available therefore. Such holders do not have any preemptive or other rights
                                            to subscribe for additional shares. All holders of Common Stock are entitled to share ratably
                                            in any assets for distribution to stockholders upon the liquidation, dissolution or winding
                                            up of the Company, subject to prior distribution rights of preferred stock then outstanding.
                                            There are no conversions, redemptions or sinking fund provisions applicable to the Common
                                            Stock. All outstanding shares of Common Stock are fully paid and non-assessable.</span></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Preferred Stock</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of the date hereof, there is no preferred stock
outstanding. Pursuant to the articles of incorporation of the Company, the Board of Directors is expressly granted the authority to issue
preferred stock up to 20,000,000 shares and prescribe its designations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following description of preferred stock and
the description of the terms of any particular series of preferred stock of the Company are not complete. The Company&#8217;s Board of
Directors has the authority, without further action by the stockholders, to issue shares of preferred stock in one or more series and
to fix the rights, preferences, privileges and restrictions granted to or imposed upon the preferred stock. Any or all of these rights
may be greater than the rights of the Company&#8217;s Common Stock. These descriptions are qualified in their entirety by reference to
the Company&#8217;s Articles of Incorporation, as amended, and the certificate of designation relating to each such series.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Conversion Rights</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each share of Series A Convertible Preferred Stock
is initially convertible at any time at the option of the holders into one share of Common Stock and automatically converts into one share
of Common Stock (the &#8220;Conversion Ratio&#8221;) on its four-year anniversary of issuance and without the payment of additional consideration
by the holder thereof.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">No fractional shares shall be issued upon conversion
of Series A Convertible Preferred Stock into Common Stock and no payment. In lieu of delivering fractional shares, we will pay to the
holder, to the extent permitted by law, an amount in cash equal to the current fair market value of such fractional share as determined
in good faith by our Board.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>No Maturity, Sinking Fund or Mandatory Redemption</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Series A Convertible Preferred Stock has no
maturity date and we are not required to redeem the Series A Convertible Preferred Stock at any time. However, we may choose to convert
all the outstanding shares of the Series A Convertible Preferred Stock into our Common Stock at the same Conversion Ratio at any time,
provided that we have prepaid and distributed all the dividend accrued and to be accrued at the end of the four-year period since issuance
thereof. Accordingly, the Series A Convertible Preferred Stock will remain outstanding until automatically converted to Common Stock on
the four-year anniversary of issuance, unless the holders of the Series A Convertible Preferred Stock or we choose to convert the Series
A Convertible Preferred Stock into the Common Stock. The Series A Convertible Preferred Stock is also not subject to any sinking fund.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 96; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->90<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Voting Rights</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Holders of shares of the Series A Convertible
Preferred Stock shall have the same voting rights as of the holders of our Common Stock.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Warrants and Options</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of the date hereof, we have 1,307,102 and 7,038,442
options and warrants, respectively of the Company outstanding. We are not registering shares of common stock underlying any warrants in
this S1.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Transfer Agent</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">The transfer agent and registrar for our Common
Stock is: VStock Transfer, LLC; Address: 18 Lafayette Place, Woodmere, New York 11598; Phone: (212) 828-8436; website: www.VStockTransfer.com</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Anti-Takeover Provisions</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Nevada Revised Statutes</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Acquisition of Controlling Interest Statutes</span>.
Nevada&#8217;s &#8220;acquisition of controlling interest&#8221; statutes contain provisions governing the acquisition of a controlling
interest in certain Nevada corporations. These &#8220;control share&#8221; laws provide generally that any person that acquires a &#8220;controlling
interest&#8221; in certain Nevada corporations may be denied certain voting rights, unless a majority of the disinterested stockholders
of the corporation elects to restore such voting rights. These statutes provide that a person acquires a &#8220;controlling interest&#8221;
whenever a person acquires shares of a subject corporation that, but for the application of these provisions of the Nevada Revised Statutes,
would enable that person to exercise (1) one-fifth or more, but less than one-third, (2) one-third or more, but less than a majority or
(3) a majority or more, of all of the voting power of the corporation in the election of directors. Once an acquirer crosses one of these
thresholds, shares which it acquired in the transaction taking it over the threshold and within the 90 days immediately preceding the
date when the acquiring person acquired or offered to acquire a controlling interest become &#8220;control shares&#8221; to which the
voting restrictions described above apply. Our articles of incorporation and bylaws currently contain no provisions relating to these
statutes, and unless our articles of incorporation or bylaws in effect on the tenth day after the acquisition of a controlling interest
were to provide otherwise, these laws would apply to us if we were to (i) have 200 or more stockholders of record (at least 100 of which
have addresses in the State of Nevada appearing on our stock ledger) and (ii) do business in the State of Nevada directly or through an
affiliated corporation. If these laws were to apply to us, they might discourage companies or persons interested in acquiring a significant
interest in or control of the Company, regardless of whether such acquisition may be in the interest of our stockholders.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Combinations with Interested Stockholders Statutes</span>.
Nevada&#8217;s &#8220;combinations with interested stockholders&#8221; statutes prohibit certain business &#8220;combinations&#8221; between
certain Nevada corporations and any person deemed to be an &#8220;interested stockholder&#8221; for two years after such person first
becomes an &#8220;interested stockholder&#8221; unless (i) the corporation&#8217;s board of directors approves the combination (or the
transaction by which such person becomes an &#8220;interested stockholder&#8221;) in advance, or (ii) the combination is approved by the
board of directors and sixty percent of the corporation&#8217;s voting power not beneficially owned by the interested stockholder, its
affiliates and associates. Furthermore, in the absence of prior approval certain restrictions may apply even after such two-year period.
For purposes of these statutes, an &#8220;interested stockholder&#8221; is any person who is (x) the beneficial owner, directly or indirectly,
of ten percent or more of the voting power of the outstanding voting shares of the corporation, or (y) an affiliate or associate of the
corporation and at any time within the two previous years was the beneficial owner, directly or indirectly, of ten percent or more of
the voting power of the then outstanding shares of the corporation. The definition of the term &#8220;combination&#8221; is sufficiently
broad to cover most significant transactions between the corporation and an &#8220;interested stockholder&#8221;. Subject to certain timing
requirements set forth in the statutes, a corporation may elect not to be governed by these statutes. We have not included any such provision
in our articles of incorporation.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The effect of these statutes may be to potentially
discourage parties interested in taking control of the Company from doing so if it cannot obtain the approval of our board of directors.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 97; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->91<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="a_016"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>SELLING STOCKHOLDERS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-size: 7pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">This
                                            prospectus relates to the offering and sale, from time to time, of up to 3,527,778 shares
                                            of our Common Stock issuable upon conversion of the Lind Note, up to 5,291,667 shares of
                                            Common Stock underlying the Lind Warrant, up to 211,667 shares of Common Stock underlying
                                            the PA Warrant, up to 342,857 shares of Common Stock, issuable upon full conversion of the
                                            2<sup>nd</sup> Lind Note in the principal amount of $1,200,000, up to 1,000,000 shares of
                                            Common Stock underlying the 2<sup>nd</sup> Lind Warrant, up to 30,000 shares of Common Stock
                                            underlying the 2<sup>nd</sup> PA Warrant, up to 285,714&#160; shares of Common Stock, issuable
                                            upon full conversion of the 3<sup>rd</sup> Lind Note in the principal amount of $1,000,000,
                                            up to 1,000,000 shares of Common Stock underlying the 3<sup>rd</sup> Lind Warrant; and up
                                            to 25,000 shares of Common Stock underlying the 3<sup>rd</sup> PA Warrant, held by the stockholders
                                            named in the table below. We are registering the shares to permit the selling stockholders
                                            and their pledgees, donees, transferees and other successors-in-interest that receive their
                                            shares from a selling stockholder as a gift, partnership distribution or other non-sale related
                                            transfer after the date of this prospectus to resell the shares when and as they deem appropriate
                                            in the manner described in the &#8220;Plan of Distribution.&#8221; As of February 9, 2024,
                                            there were 8,554,199 shares of Common Stock issued and outstanding.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-size: 7pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
name of the selling stockholders,</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 7pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
number of shares of our Common Stock that the selling stockholders beneficially owned prior to the offering for resale of the shares
under this prospectus,</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 7pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
maximum number of shares of our Common Stock that may be offered for resale for the account of the selling stockholders under this prospectus,
and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 7pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
number and percentage of shares of our Common Stock beneficially owned by the selling stockholders after the offering of the shares (assuming
all of the offered shares are sold by the selling stockholders).</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Unless set forth below, the selling stockholders
received their securities in a private transaction with the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each selling stockholder may offer for sale all
or part of the Shares from time to time. The table below assumes that the selling stockholders will sell all of the Shares offered for
sale. A selling stockholder is under no obligation, however, to sell any Shares pursuant to this prospectus.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 7pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; border-bottom: Black 1.5pt solid"><span style="-keep: true">Name of selling stockholder</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Shares of<br/> Common<br/> Stock<br/>
    Beneficially<br/> Owned Prior<br/> To offering</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Maximum<br/> Number of<br/> Shares
    of<br/> Common<br/> Stock To Be<br/> Sold</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Number of<br/> Shares of<br/> Common<br/>
    Stock<br/> Owned<br/> After<br/> offering (1)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Percentage<br/> Ownership<br/> After<br/>
    offering (1)(2)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left"><span style="-keep: true">Lind Global Fund II LP</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-keep: true">11,448,016</span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-keep: true">11,448,016</span></td><td style="white-space: nowrap; width: 1%; text-align: left"><span style="-keep: true">(3)</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-keep: true">-</span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-keep: true">9.99</span></td><td style="width: 1%; text-align: left"><span style="-keep: true">%</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Wilmington Capital Securities, LLC (4)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">-</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">241,667</span></td><td style="text-align: center; white-space: nowrap"><span style="-keep: true">(4)</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"/><td style="text-align: right"><span style="-keep: true">-</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"/><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 7pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: top; text-align: justify">
<td style="width: 5%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: justify; width: 95%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Represents
Beneficial Ownership of Less Than One Percent of Our Outstanding Shares.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"><span style="font-size: 7pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since we do not have the ability to control how many, if any, of their shares each of the selling stockholders listed above will sell, we have assumed that the selling stockholders will sell all of the shares offered herein for purposes of determining how many shares they will own after the offering and their percentage of ownership following the offering.</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All percentages have been rounded up to the nearest one hundredth of one percent.</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td>
    <td style="text-align: justify"><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><span style="-keep: true">Consists of: (i) 3,527,778&#160;
                                    shares of Common Stock issuable upon the conversion of the Lind Note, which is calculated based on
                                    the initial Conversion Price (as defined in the Lind Note) of $1.05 per share, (ii) 5,291,667 shares
                                    of Common Stock underlying the Lind Warrant, (iii) 342,857 shares of Common Stock issuable upon conversion
                                    of 2<sup>nd</sup> Lind Note, which is calculated based on the Fixed Price (as defined in the 2<sup>nd
                                    </sup>Lind Note) of $3.5 per share, (iv) 1,000,000 shares of Common Stock underlying the 2<sup>nd
                                    </sup>Lind Warrant; (vii) 285,714&#160; shares of Common Stock issuable upon the conversion of the
                                    3<sup>rd</sup> Lind Note, which is calculated based on the Fixed Price (as defined in the 3<sup>rd
                                    </sup>Lind Note) of $3.5 per share and (viii) 1,000,000 shares of Common Stock underlying the 3<sup>rd
                                    </sup>Lind Warrant. All of the notes and warrants issued to Lind contain blocker provisions such
                                    that they cannot be exercised to the extent such exercise would cause the holder, together with its
                                    affiliates, to beneficially own in excess of 9.99% of the outstanding Equity Interests (as defined
                                    in the notes and warrants issued to Lind) of such class. The number of shares of Common Stock set
                                    forth in the second column does not give effect to such blocker provisions. The address for Lind
                                    Global Fund II LP is c/o The Lind Partners LLC,&#160;&#160;444 Madison Avenue, Floor 41, New York,
                                    NY 10022. Lind Global Partners II LLC, the general partner of&#160;Lind&#160;Global&#160;Fund&#160;II&#160;LP,
                                    may be deemed to have sole voting and dispositive power with respect to the shares held by&#160;Lind&#160;Global&#160;Fund&#160;II&#160;LP.
                                    Jeff Easton, the managing member of Lind Global Partners II LLC, may be deemed to have sole voting
                                    and dispositive power with respect to the shares held by&#160;Lind&#160;Global&#160;Fund&#160;II&#160;LP.</span></p></td></tr>
</table><div>

</div><p style="margin: 0"><span style="font-size: 7pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="font-size: 10pt; width: 5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td>
    <td style="text-align: justify; font-size: 10pt; width: 95%"><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><span style="-keep: true">Represents
                                            shares of Common Stock underlying the PA Warrants, 2<sup>nd</sup> PA Warrants and 3<sup>rd
                                            </sup>PA Warrants issued pursuant to the three transactions with Lind: 211,667 from the initial
                                            transaction with Lind, 30,000 from the second transaction with Lind and 25,000 from the third
                                            transaction with Lind. The PA Warrants, 2<sup>nd</sup> PA Warrants and 3<sup>rd</sup> PA
                                            Warrants contain blocker provisions such that they cannot be exercised to the extent such
                                            exercise would cause the holder, together with its affiliates, to beneficially own in excess
                                            of 9.99% of the outstanding Equity Interests (as defined in the PA Warrants, 2<sup>nd</sup>
                                            PA Warrants and 3<sup>rd</sup> PA Warrants) of such class. The number of shares of Common
                                            Stock set forth in the second column does not give effect to such blocker provisions. Investment
                                            and voting control held by John Mikes, president. The address for Wilmington Capital Securities,
                                            LLC is 600 Old Country Road, Suite 200, Garden City, NY 11530. Wilmington is a FINRA registered
                                            broker dealer.</span></p></td></tr>
  </table><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 98; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->92<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><div><a id="a_017"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>PLAN OF DISTRIBUTION</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">We are registering up to 11,714,683 shares
of our Common Stock, including&#160;9,031,112&#160;shares of Common Stock previously registered on Registration Statement on Form S-1
(File No. 333-271416), for resale by the Selling Stockholders.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The selling stockholders and any of their respective
pledgees, donees, assignees and other successors-in-interest may, from time to time, sell any or all of their shares of common stock on
any stock exchange, market or trading facility on which the shares are traded or in private transactions. These sales may be at fixed
or negotiated prices. The selling stockholders may use any one or more of the following methods when selling shares:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ordinary
brokerage transactions and transactions in which the broker-dealer solicits the purchaser;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">block
trades in which the broker-dealer will attempt to sell the shares as agent but may position and resell a portion of the block as principal;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">facilitate
the transaction;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">purchases
by a broker-dealer as principal and resale by the broker-dealer for its account;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">an
exchange distribution in accordance with the rules of the applicable exchange;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">privately-negotiated
transactions;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">broker-dealers
may agree with the selling stockholders to sell a specified number of such shares at a stipulated price per share;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">through
the writing of options on the shares;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
combination of any such methods of sale; and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
other method permitted pursuant to applicable law.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The selling stockholders may also sell shares
under Rule 144 of the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), if available, rather than under this prospectus.
The selling stockholders shall have the sole and absolute discretion not to accept any purchase offer or make any sale of shares if it
deems the purchase price to be unsatisfactory at any particular time.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The selling stockholders or their respective pledgees,
donees, transferees or other successors in interest, may also sell the shares directly to market makers acting as principals and/or broker-dealers
acting as agents for themselves or their customers. Such broker-dealers may receive compensation in the form of discounts, concessions
or commissions from the selling stockholders and/or the purchasers of shares for whom such broker-dealers may act as agents or to whom
they sell as principal or both, which compensation as to a particular broker-dealer might be in excess of customary commissions. Market
makers and block purchasers purchasing the shares will do so for their own account and at their own risk. It is possible that a selling
stockholder will attempt to sell shares of common stock in block transactions to market makers or other purchasers at a price per share
which may be below the then existing market price. We cannot assure that all or any of the shares offered in this prospectus will be issued
to, or sold by, the selling stockholders. The selling stockholders and any brokers, dealers or agents, upon effecting the sale of any
of the shares offered in this prospectus, may be deemed to be &#8220;underwriters&#8221; as that term is defined under the Securities
Act, the Exchange Act and the rules and regulations of such acts. In such event, any commissions received by such broker-dealers or agents
and any profit on the resale of the shares purchased by them may be deemed to be underwriting commissions or discounts under the Securities
Act.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are required to pay all fees and expenses incident
to the registration of the shares, including fees and disbursements of counsel to the selling stockholders, but excluding brokerage commissions
or underwriter discounts.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The selling stockholders, alternatively, may sell
all or any part of the shares offered in this prospectus through an underwriter. The selling stockholders have not entered into any agreement
with a prospective underwriter and there is no assurance that any such agreement will be entered into.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The selling stockholders may pledge their shares
to their brokers under the margin provisions of customer agreements. If a selling stockholder defaults on a margin loan, the broker may,
from time to time, offer and sell the pledged shares. The selling stockholders and any other persons participating in the sale or distribution
of the shares will be subject to applicable provisions of the Exchange Act, and the rules and regulations under such act, including, without
limitation, Regulation M. These provisions may restrict certain activities of, and limit the timing of purchases and sales of any of the
shares by, the selling stockholders or any other such person. In the event that any of the selling stockholders are deemed an affiliated
purchaser or distribution participant within the meaning of Regulation M, then the selling stockholders will not be permitted to engage
in short sales of common stock. Furthermore, under Regulation M, persons engaged in a distribution of securities are prohibited from simultaneously
engaging in market making and certain other activities with respect to such securities for a specified period of time prior to the commencement
of such distributions, subject to specified exceptions or exemptions. In addition, if a short sale is deemed to be a stabilizing activity,
then the selling stockholders will not be permitted to engage in a short sale of our common stock. All of these limitations may affect
the marketability of the shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If a selling stockholder notifies us that it has
a material arrangement with a broker-dealer for the resale of the common stock, then we would be required to amend the registration statement
of which this prospectus is a part, and file a prospectus supplement to describe the agreements between the selling stockholder and the
broker-dealer.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In compliance with the guidelines of the Financial
Industry Regulatory Authority, Inc., or FINRA, the maximum consideration or discount to be received by any member of the FINRA may not
exceed 8% of the aggregate amount of the securities offered pursuant to this prospectus.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 99; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->93<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>MARKET FOR OUR COMMON STOCK, DIVIDENDS AND</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>RELATED STOCKHOLDER INFORMATION</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Market Information</b>. As of August 3, 2021,
our common stock, par value $.001 per share (the &#8220;Common Stock&#8221;), is currently quoted on the Nasdaq Capital Markets under
the symbol &#8220;ABVC&#8221;.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true"><b>Holders</b>.
                                            As of February 9, 2024, we had approximately 641 shareholders of record of our common stock.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Dividends</b>. Holders of our common stock
are entitled to receive such dividends as may be declared by our board of directors. No dividends on our common stock have ever been paid,
and we do not anticipate that dividends will be paid on our common stock in the foreseeable future.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Securities Authorized for Issuance under Equity
Compensation Plans</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table discloses information as of
the year ended December 31, 2022, with respect to compensation plans (including individual compensation arrangements) under which our
equity securities are authorized for issuance, aggregated as follows:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Equity Compensation Plan Information</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Plan category</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Number of <br/> securities <br/> to be issued <br/> upon<br/> exercise of<br/> outstanding <br/> options, <br/> warrants<br/> and rights</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Weighted-<br/> average <br/> exercise <br/> price of<br/> outstanding <br/> options, <br/> warrants<br/> and rights</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Shares of <br/> common<br/> stock <br/> remaining <br/> available for <br/> future <br/> issuance <br/> under equity <br/> compensation <br/> plans</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Equity compensation plans approved by security holders</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,587,104</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2.79</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">3,860,211</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-align: left">Equity compensation plans not approved by security holders</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;&#160;&#160;-&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;-&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,587,104</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2.79</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">3,860,211</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 100; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->94<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="a_018"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>LEGAL MATTERS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The validity of the securities being offered by
this prospectus been passed upon for us by Hunter Taubman Fischer &amp; Li LLC.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="a_019"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>EXPERTS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The consolidated financial statements of ABVC
BioPharma, Inc.as of December 31, 2022 and 2021 included elsewhere in this prospectus have been audited by WWC P.C. CPA, independent registered
public accounting firm, as set forth in their report appearing elsewhere herein, and are included in reliance upon such report given on
the authority of such firm as experts in accounting and auditing. The consolidated financial statements for the nine months ended September
30, 2023 incorporated herein are not audited.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">

</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><div><a id="a_020"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>WHERE YOU CAN FIND MORE INFORMATION</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are a reporting company and file annual, quarterly
and special reports, and other information with the SEC. Copies of the reports and other information may be read and copied at the SEC&#8217;s
Public Reference Room at 100 F Street N.E., Washington, D.C. 20549. You can request copies of such documents by writing to the SEC and
paying a fee for the copying cost. You may obtain information on the operation of the Public Reference Room by calling the SEC at 1-800-SEC-0330.
The SEC maintains a web site at http://www.sec.gov that contains reports, proxy and information statements and other information regarding
registrants that file electronically with the SEC.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This prospectus is part of a registration statement
on Form S-1 that we filed with the SEC. Certain information in the registration statement has been omitted from this prospectus in accordance
with the rules and regulations of the SEC. We have also filed exhibits and schedules with the registration statement that are excluded
from this prospectus. For further information you may:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">read
a copy of the registration statement, including the exhibits and schedules, without charge at the SEC&#8217;s Public Reference Room;
or</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">obtain
a copy from the SEC upon payment of the fees prescribed by the SEC.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We file periodic reports, proxy statements, and
other information with the SEC. These periodic reports, proxy statements, and other information will be available for inspection and copying
at the SEC&#8217;s public reference facilities and the website of the SEC referred to above. After the closing of this offering, you may
access our annual reports on Form 10-K, quarterly reports on Form 10-Q, current reports on Form 8-K, and amendments to those reports filed
or furnished pursuant to Section 13(a) or 15(d) of the Exchange Act with the SEC free of charge as soon as reasonably practicable after
such material is electronically filed with, or furnished to, the SEC. The information contained in, or that can be accessed through, our
website is not incorporated by reference into this prospectus.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>DISCLOSURE OF COMMISSION POSITION ON INDEMNIFICATION
FOR SECURITIES ACT LIABILITIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Insofar as indemnification for liabilities arising
under the Securities Act of 1933 may be permitted to our directors, officers and controlling persons pursuant to the foregoing provisions,
or otherwise, we have been advised that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities
Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by
us of expenses incurred or paid by one of our directors, officers or controlling persons in the successful defense of any action, suit
or proceeding) is asserted by that director, officer or controlling person in connection with the securities being registered, we will,
unless in the opinion of our counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction
the question whether that indemnification by us is against public policy as expressed in the Securities Act and will be governed by the
final adjudication of that issue.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 101; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->95<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><b>Financial Statements
and Supplementary Data&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Unaudited Consolidated Financial Statements
and Notes thereto are set forth on pages F-2 through F-35 of this Report. Our Consolidated Financial Statements and Notes thereto and
the report of WWC P.C. CPA, our independent registered public accounting firm, are set forth on pages F-36 through F-70 of this Report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="width: 5%"><span style="font-size: 10pt">PAGE</span></td>
    <td style="text-align: center; width: 7%"><span style="font-size: 10pt">F-2</span></td>
    <td style="padding-left: 9.25pt; text-align: justify; text-indent: -9pt; width: 88%"><a href="#fa_001"><span style="font-size: 10pt">UNAUDITED CONSOLIDATED BALANCE SHEETS AS OF SEPTEMBER 30, 2023 AND DECEMBER 31, 2022</span></a></td></tr>
  <tr style="vertical-align: top; ">
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="padding-left: 9.25pt; text-align: justify; text-indent: -9pt">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">PAGE</span></td>
    <td style="text-align: center"><span style="font-size: 10pt">F-3</span></td>
    <td style="padding-left: 9.25pt; text-align: justify; text-indent: -9pt"><a href="#fa_002"><span style="font-size: 10pt">UNAUDITED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2023 AND 2022</span></a></td></tr>
  <tr style="vertical-align: top; ">
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="padding-left: 9.25pt; text-align: justify; text-indent: -9pt">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">PAGE</span></td>
    <td style="text-align: center"><span style="font-size: 10pt">F-4</span></td>
    <td style="padding-left: 9.25pt; text-align: justify; text-indent: -9pt"><a href="#fa_003"><span style="font-size: 10pt">UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2023 AND 2022</span></a></td></tr>
  <tr style="vertical-align: top; ">
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="padding-left: 9.25pt; text-align: justify; text-indent: -9pt">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">PAGES</span></td>
    <td style="text-align: center"><span style="font-size: 10pt">F-5</span></td>
    <td style="padding-left: 9.25pt; text-align: justify; text-indent: -9pt"><a href="#fa_004"><span style="font-size: 10pt">UNAUDITED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (DEFICIT) FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2023 AND 2022</span></a></td></tr>
  <tr style="vertical-align: top; ">
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="padding-left: 9.25pt; text-align: justify; text-indent: -9pt">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">PAGES</span></td>
    <td style="text-align: center"><span style="font-size: 10pt">F-7</span></td>
    <td style="padding-left: 9.25pt; text-align: justify; text-indent: -9pt"><a href="#fa_005"><span style="font-size: 10pt">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS.</span></a></td></tr>
  <tr style="vertical-align: top; ">
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="padding-left: 9.25pt; text-align: justify; text-indent: -9pt">&#160;</td></tr>

<tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="width: 5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PAGE</span></td>
    <td style="width: 7%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-36</span></td>
    <td style="padding-left: 0.125in; text-indent: -0.125in; width: 88%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#f_001">REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM (PCAOB&#160; ID 1171)</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PAGE</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-38</span></td>
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#f_002">CONSOLIDATED BALANCE SHEETS AS OF DECEMBER 31, 2022 AND DECEMBER 31, 2021.</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PAGE</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-39</span></td>
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#f_003">CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS FOR THE YEARS ENDED DECEMBER 31, 2022 AND DECEMBER 31, 2021.</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PAGE</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-40</span></td>
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#f_004">CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31, 2022 AND DECEMBER 31, 2021.</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PAGES</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-41</span></td>
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#f_005">CONSOLIDATED STATEMENTS OF STOCKHOLDERS&#8217; EQUITY (DEFICIT)&#160;FOR THE YEARS ENDED DECEMBER 31, 2022 AND DECEMBER 31, 2021.</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="padding-left: 0.125in; text-indent: -0.125in">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PAGES</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-42</span></td>
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#f_006">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS.</a></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 102; Options: NewSection; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="fa_001"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>ABVC BIOPHARMA, INC. AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CONSOLIDATED BALANCE SHEETS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">ASSETS</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Current Assets</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; text-indent: -9pt; padding-left: 9.25pt">Cash and cash equivalents</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Cash" scale="0" unitRef="usd" id="ixv-13994">500,069</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Cash" scale="0" unitRef="usd" id="ixv-13999">85,265</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Restricted cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RestrictedCash" scale="0" unitRef="usd" id="ixv-14006">620,868</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RestrictedCash" scale="0" unitRef="usd" id="ixv-14011">1,306,463</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Accounts receivable, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNetCurrent" scale="0" unitRef="usd" id="ixv-14018">1,530</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNetCurrent" scale="0" unitRef="usd" id="ixv-14023">98,325</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Accounts receivable &#8211; related parties, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsAndOtherReceivablesNetCurrent" scale="0" unitRef="usd" id="ixv-14030">624,373</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsAndOtherReceivablesNetCurrent" scale="0" unitRef="usd" id="ixv-14035">757,343</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Due from related party &#8211; current</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivablesNetCurrent" scale="0" unitRef="usd" id="ixv-14042">535,046</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivablesNetCurrent" scale="0" unitRef="usd" id="ixv-14047">513,819</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Short-term Investment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermInvestments" scale="0" unitRef="usd" id="ixv-14054">68,521</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermInvestments" scale="0" unitRef="usd" id="ixv-14059">75,797</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Prepaid expenses and other current assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" scale="0" unitRef="usd" id="ixv-14066">143,127</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" scale="0" unitRef="usd" id="ixv-14071">150,235</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Total Current Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd" id="ixv-14078">2,493,534</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd" id="ixv-14083">2,987,247</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9.25pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Property and equipment, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentNet" scale="0" unitRef="usd" id="ixv-14100">7,953,936</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentNet" scale="0" unitRef="usd" id="ixv-14105">573,978</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Operating lease right-of-use assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseRightOfUseAsset" scale="0" unitRef="usd" id="ixv-14112">899,817</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseRightOfUseAsset" scale="0" unitRef="usd" id="ixv-14117">1,161,141</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Long-term investments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermInvestments" scale="0" unitRef="usd" id="ixv-14124">2,677,395</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermInvestments" scale="0" unitRef="usd" id="ixv-14129">842,070</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Deferred tax assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxAssetsNet" scale="0" unitRef="usd" id="ixv-14136">34,256</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxAssetsNet" scale="0" unitRef="usd" id="ixv-14141">117,110</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Prepaid expenses &#8211; non-current</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseNoncurrent" scale="0" unitRef="usd" id="ixv-14148">128,898</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseNoncurrent" scale="0" unitRef="usd" id="ixv-14153">135,135</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Security deposits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityDeposit" scale="0" unitRef="usd" id="ixv-14160">44,259</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityDeposit" scale="0" unitRef="usd" id="ixv-14165">58,838</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Prepayment for long-term investments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:PrepaymentForLongtermInvestmentsNoncurrent" scale="0" unitRef="usd" id="ixv-14172">1,429,016</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:PrepaymentForLongtermInvestmentsNoncurrent" scale="0" unitRef="usd" id="ixv-14177">2,838,578</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Due from related parties &#8211; non-current</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent" scale="0" unitRef="usd" id="ixv-14184">930,396</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent" scale="0" unitRef="usd" id="ixv-14189">865,477</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9.25pt">Total Assets</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Assets" scale="0" unitRef="usd" id="ixv-14196">16,591,507</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Assets" scale="0" unitRef="usd" id="ixv-14201">9,579,574</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9.25pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9.25pt">LIABILITIES AND EQUITY</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Short-term bank loans</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-14238">852,500</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-14243">1,893,750</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Accrued expenses and other current liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-14250">3,558,213</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-14255">2,909,587</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Contract liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ContractWithCustomerLiabilityCurrent" scale="0" unitRef="usd" id="ixv-14262">79,501</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ContractWithCustomerLiabilityCurrent" scale="0" unitRef="usd" id="ixv-14267">10,985</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Operating lease liabilities &#8211; current portion</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityCurrent" scale="0" unitRef="usd" id="ixv-14274">392,666</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityCurrent" scale="0" unitRef="usd" id="ixv-14279">369,314</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Due to related parties</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-14286">480,196</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-14291">359,992</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Total Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-14298">5,363,076</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-14303">5,543,628</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9.25pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Tenant security deposit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityDepositLiability" scale="0" unitRef="usd" id="ixv-14320">5,680</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityDepositLiability" scale="0" unitRef="usd" id="ixv-14325">7,980</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Operating lease liability &#8211; non-current portion</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityNoncurrent" scale="0" unitRef="usd" id="ixv-14332">507,151</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityNoncurrent" scale="0" unitRef="usd" id="ixv-14337">791,827</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Convertible notes payable &#8211; third parties</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConvertibleLongTermNotesPayable" scale="0" unitRef="usd" id="ixv-14344">1,654,004</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-1">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Total Liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Liabilities" scale="0" unitRef="usd" id="ixv-14356">7,529,911</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Liabilities" scale="0" unitRef="usd" id="ixv-14361">6,343,435</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9.25pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">COMMITMENTS AND CONTINGENCIES</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-2">&#160;</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-3">&#160;</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9.25pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9.25pt">Equity</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Preferred stock, $<ix:nonFraction contextRef="c1" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares" id="ixv-14407"><ix:nonFraction contextRef="c2" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares" id="ixv-14408">0.001</ix:nonFraction></ix:nonFraction> par value, <ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesAuthorized" scale="0" unitRef="shares" id="ixv-14409"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesAuthorized" scale="0" unitRef="shares" id="ixv-14410">20,000,000</ix:nonFraction></ix:nonFraction> authorized, <span style="-sec-ix-hidden: hidden-fact-6"><span style="-sec-ix-hidden: hidden-fact-7"><span style="-sec-ix-hidden: hidden-fact-8"><span style="-sec-ix-hidden: hidden-fact-9">nil</span></span></span></span> shares issued and outstanding</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-4">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-5">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9.25pt"><span style="-sec-ix-hidden: hidden-fact-11; -sec-ix-hidden: hidden-fact-10; font-size: 10pt">Common stock, $<ix:nonFraction contextRef="c1" decimals="3" format="ixt:num-dot-decimal" id="ix_6_fact" name="us-gaap:CommonStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares"><ix:nonFraction contextRef="c2" decimals="3" format="ixt:num-dot-decimal" id="ix_7_fact" name="us-gaap:CommonStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares">0.001</ix:nonFraction></ix:nonFraction> par value, 100,000,000 authorized, <ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" id="ix_4_fact" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" id="ix_5_fact" name="us-gaap:CommonStockSharesOutstanding" scale="0" unitRef="shares">4,823,043</ix:nonFraction></ix:nonFraction> and <ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" id="ix_2_fact" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" id="ix_3_fact" name="us-gaap:CommonStockSharesOutstanding" scale="0" unitRef="shares">3,286,190</ix:nonFraction></ix:nonFraction> shares issued and outstanding as of September 30, 2023 and December 31, 2022, respectively<sup>(1)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" id="ix_0_fact" name="us-gaap:CommonStockValue" scale="0" unitRef="usd">4,823</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" id="ix_1_fact" name="us-gaap:CommonStockValue" scale="0" unitRef="usd">3,286</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Additional paid-in capital</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdditionalPaidInCapital" scale="0" unitRef="usd" id="ixv-14450">80,662,290</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdditionalPaidInCapital" scale="0" unitRef="usd" id="ixv-14455">67,937,050</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Stock subscription receivable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityNoteSubscriptionsReceivable" scale="0" unitRef="usd" id="ixv-14462">677,220</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityNoteSubscriptionsReceivable" scale="0" unitRef="usd" id="ixv-14467">1,354,440</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Accumulated deficit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RetainedEarningsAccumulatedDeficit" scale="0" sign="-" unitRef="usd" id="ixv-14474">62,309,161</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RetainedEarningsAccumulatedDeficit" scale="0" sign="-" unitRef="usd" id="ixv-14479">54,904,439</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Accumulated other comprehensive income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" scale="0" sign="-" unitRef="usd" id="ixv-14486">519,123</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" scale="0" sign="-" unitRef="usd" id="ixv-14491">517,128</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Treasury stock</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TreasuryStockValue" scale="0" unitRef="usd" id="ixv-14498">9,100,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TreasuryStockValue" scale="0" unitRef="usd" id="ixv-14503">9,100,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Total Stockholders&#8217; Equity</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd" id="ixv-14510">9,099,855</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd" id="ixv-14515">3,098,585</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Noncontrolling interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:MinorityInterest" scale="0" sign="-" unitRef="usd" id="ixv-14522">38,259</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:MinorityInterest" scale="0" unitRef="usd" id="ixv-14527">137,554</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Total Equity</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-14534">9,061,596</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-14539">3,236,139</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9.25pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9.25pt">Total Liabilities and Equity</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesAndStockholdersEquity" scale="0" unitRef="usd" id="ixv-14556">16,591,507</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesAndStockholdersEquity" scale="0" unitRef="usd" id="ixv-14561">9,579,574</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-size: 10pt">(1)</span></td> <td style="text-align: justify"><ix:footnote id="ix_0_footnote" xml:lang="en-US"><span style="font-size: 10pt">Prior period results have been adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</span></ix:footnote></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><i>The accompanying notes are an integral part
of these unaudited consolidated financial statements.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>


</div><!-- Field: Page; Sequence: 103; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="fa_002"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>ABVC BIOPHARMA, INC. AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE
LOSS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(UNAUDITED)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Three months Ended <br/> September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Nine months Ended <br/> September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; font-weight: bold; text-indent: -9pt; padding-left: 9.25pt">Revenues</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Revenues" scale="0" unitRef="usd" id="ixv-14635">15,884</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Revenues" scale="0" unitRef="usd" id="ixv-14640">42,269</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Revenues" scale="0" unitRef="usd" id="ixv-14645">150,265</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Revenues" scale="0" unitRef="usd" id="ixv-14650">380,789</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9.25pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Cost of revenues</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostOfRevenue" scale="0" unitRef="usd" id="ixv-14675">29,614</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostOfRevenue" scale="0" unitRef="usd" id="ixv-14680">10,741</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostOfRevenue" scale="0" unitRef="usd" id="ixv-14685">162,831</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostOfRevenue" scale="0" unitRef="usd" id="ixv-14690">21,004</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9.25pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Gross (loss) profit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GrossProfit" scale="0" sign="-" unitRef="usd" id="ixv-14715">13,730</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GrossProfit" scale="0" unitRef="usd" id="ixv-14720">31,528</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GrossProfit" scale="0" sign="-" unitRef="usd" id="ixv-14725">12,566</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GrossProfit" scale="0" unitRef="usd" id="ixv-14730">359,785</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9.25pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9.25pt">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Selling, general and administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SellingGeneralAndAdministrativeExpense" scale="0" unitRef="usd" id="ixv-14773">1,182,093</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SellingGeneralAndAdministrativeExpense" scale="0" unitRef="usd" id="ixv-14778">3,216,146</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SellingGeneralAndAdministrativeExpense" scale="0" unitRef="usd" id="ixv-14783">3,841,633</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SellingGeneralAndAdministrativeExpense" scale="0" unitRef="usd" id="ixv-14788">6,000,055</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Research and development expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ResearchAndDevelopmentExpense" scale="0" unitRef="usd" id="ixv-14795">141,310</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ResearchAndDevelopmentExpense" scale="0" unitRef="usd" id="ixv-14800">305,483</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ResearchAndDevelopmentExpense" scale="0" unitRef="usd" id="ixv-14805">990,731</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ResearchAndDevelopmentExpense" scale="0" unitRef="usd" id="ixv-14810">1,197,669</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Stock-based compensation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensation" scale="0" unitRef="usd" id="ixv-14817">817,740</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensation" scale="0" unitRef="usd" id="ixv-14822">225,740</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensation" scale="0" unitRef="usd" id="ixv-14827">1,409,969</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensation" scale="0" unitRef="usd" id="ixv-14832">5,143,483</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Total operating expenses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingExpenses" scale="0" unitRef="usd" id="ixv-14839">2,141,143</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingExpenses" scale="0" unitRef="usd" id="ixv-14844">3,747,369</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingExpenses" scale="0" unitRef="usd" id="ixv-14849">6,242,333</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingExpenses" scale="0" unitRef="usd" id="ixv-14854">12,341,207</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9.25pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Loss from operations</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingIncomeLoss" scale="0" sign="-" unitRef="usd" id="ixv-14879">2,154,873</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingIncomeLoss" scale="0" sign="-" unitRef="usd" id="ixv-14884">3,715,841</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingIncomeLoss" scale="0" sign="-" unitRef="usd" id="ixv-14889">6,254,899</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingIncomeLoss" scale="0" sign="-" unitRef="usd" id="ixv-14894">11,981,422</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9.25pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9.25pt">Other income (expense)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Interest income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestIncomeOther" scale="0" unitRef="usd" id="ixv-14937">40,246</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestIncomeOther" scale="0" unitRef="usd" id="ixv-14942">48,164</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestIncomeOther" scale="0" unitRef="usd" id="ixv-14947">147,998</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestIncomeOther" scale="0" unitRef="usd" id="ixv-14952">127,354</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-14959">1,218,624</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-14964">126,536</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-14969">1,390,039</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-14974">159,507</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Operating sublease income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingSubleaseIncome" scale="0" sign="-" unitRef="usd" id="ixv-14981">3,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingSubleaseIncome" scale="0" unitRef="usd" id="ixv-14986">21,597</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingSubleaseIncome" scale="0" unitRef="usd" id="ixv-14991">53,900</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingSubleaseIncome" scale="0" unitRef="usd" id="ixv-14996">78,523</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Gain/Loss on foreign exchange changes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ForeignCurrencyTransactionGainLossBeforeTax" scale="0" sign="-" unitRef="usd" id="ixv-15003">25,059</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ForeignCurrencyTransactionGainLossBeforeTax" scale="0" sign="-" unitRef="usd" id="ixv-15008">177</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ForeignCurrencyTransactionGainLossBeforeTax" scale="0" sign="-" unitRef="usd" id="ixv-15013">55,625</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ForeignCurrencyTransactionGainLossBeforeTax" scale="0" unitRef="usd" id="ixv-15018">17,865</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Other (expense) income</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherIncome" scale="0" sign="-" unitRef="usd" id="ixv-15025">7,769</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherIncome" scale="0" unitRef="usd" id="ixv-15030">491</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherIncome" scale="0" sign="-" unitRef="usd" id="ixv-15035">1,174</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherIncome" scale="0" sign="-" unitRef="usd" id="ixv-15040">59,381</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Total other (expense) income</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherNonoperatingIncomeExpense" scale="0" sign="-" unitRef="usd" id="ixv-15047">1,214,206</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherNonoperatingIncomeExpense" scale="0" sign="-" unitRef="usd" id="ixv-15052">56,461</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherNonoperatingIncomeExpense" scale="0" sign="-" unitRef="usd" id="ixv-15057">1,244,940</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherNonoperatingIncomeExpense" scale="0" unitRef="usd" id="ixv-15062">4,854</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9.25pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9.25pt">Loss before income tax</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-15087">3,369,079</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-15092">3,772,302</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-15097">7,499,839</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-15102">11,976,568</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9.25pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Provision for (benefit from) income tax</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxExpenseBenefit" scale="0" sign="-" unitRef="usd" id="ixv-15127">999</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxExpenseBenefit" scale="0" unitRef="usd" id="ixv-15132">4,222</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxExpenseBenefit" scale="0" unitRef="usd" id="ixv-15137">80,696</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxExpenseBenefit" scale="0" sign="-" unitRef="usd" id="ixv-15142">165,096</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9.25pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9.25pt">Net loss</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-15167">3,368,080</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-15172">3,776,524</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-15177">7,580,535</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-15182">11,811,472</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9.25pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Net loss attributable to noncontrolling interests</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-15207">50,564</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-15212">71,660</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-15217">175,813</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-15222">252,171</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9.25pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Net loss attributed to ABVC and subsidiaries</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" sign="-" unitRef="usd" id="ixv-15247">3,317,516</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" sign="-" unitRef="usd" id="ixv-15252">3,704,864</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" sign="-" unitRef="usd" id="ixv-15257">7,404,722</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" sign="-" unitRef="usd" id="ixv-15262">11,559,301</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Foreign currency translation adjustment</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" scale="0" unitRef="usd" id="ixv-15269">15,082</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" scale="0" unitRef="usd" id="ixv-15274">190,019</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" scale="0" sign="-" unitRef="usd" id="ixv-15279">1,995</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" scale="0" unitRef="usd" id="ixv-15284">426,579</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9.25pt">Comprehensive loss</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ComprehensiveIncomeNetOfTax" scale="0" sign="-" unitRef="usd" id="ixv-15291">3,332,598</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ComprehensiveIncomeNetOfTax" scale="0" sign="-" unitRef="usd" id="ixv-15296">3,894,883</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ComprehensiveIncomeNetOfTax" scale="0" sign="-" unitRef="usd" id="ixv-15301">7,402,727</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ComprehensiveIncomeNetOfTax" scale="0" sign="-" unitRef="usd" id="ixv-15306">11,985,880</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9.25pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9.25pt">Net loss per share:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9.25pt"><div style="-sec-ix-hidden: hidden-fact-23; -sec-ix-hidden: hidden-fact-22; -sec-ix-hidden: hidden-fact-21; -sec-ix-hidden: hidden-fact-20">Basic and diluted</div></td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c11" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares" id="ixv-15350">0.82</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c12" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares" id="ixv-15355">1.14</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares" id="ixv-15360">2.08</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c13" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares" id="ixv-15365">3.71</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9.25pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9.25pt"><span style="font-size: 10pt">Weighted average shares used in computing net loss per share of common stock<sup>(1)</sup>:</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9.25pt"><div style="-sec-ix-hidden: hidden-fact-27; -sec-ix-hidden: hidden-fact-26; -sec-ix-hidden: hidden-fact-25; -sec-ix-hidden: hidden-fact-24">Basic and diluted</div></td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c11" decimals="INF" format="ixt:num-dot-decimal" id="ix_18_fact" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares">4,055,345</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c12" decimals="INF" format="ixt:num-dot-decimal" id="ix_19_fact" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares">3,257,912</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" id="ix_20_fact" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares">3,555,474</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c13" decimals="INF" format="ixt:num-dot-decimal" id="ix_21_fact" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares">3,119,795</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">(1)</span></td><td style="text-align: justify"><ix:footnote id="ix_1_footnote" xml:lang="en-US"><span style="font-size: 10pt">Prior period results have been
adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</span></ix:footnote></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><i>The accompanying notes are an integral part
of these unaudited consolidated financial statements.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>


</div><!-- Field: Page; Sequence: 104; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="fa_003"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>ABVC BIOPHARMA, INC. AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CONSOLIDATED STATEMENTS OF CASH FLOWS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(UNAUDITED)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Nine months Ended <br/> September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Cash flows from operating activities</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; text-indent: -9pt; padding-left: 9.25pt">Net loss</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-15499">7,580,535</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-15504">11,811,472</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Adjustments to reconcile net loss to net cash used in operating activities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9.25pt">Depreciation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Depreciation" scale="0" unitRef="usd" id="ixv-15521">20,949</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Depreciation" scale="0" unitRef="usd" id="ixv-15526">17,364</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Stock-based compensation for non-employees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensation" scale="0" unitRef="usd" id="ixv-15533">1,409,969</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensation" scale="0" unitRef="usd" id="ixv-15538">5,143,483</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Provision for doubtful accounts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="abvc:ProvisionForDoubtfulAccount" scale="0" sign="-" unitRef="usd" id="ixv-15545">38,500</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="abvc:ProvisionForDoubtfulAccount" scale="0" sign="-" unitRef="usd" id="ixv-15550">521,955</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Other non-cash expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherNoncashIncomeExpense" scale="0" sign="-" unitRef="usd" id="ixv-15557">1,422,362</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherNoncashIncomeExpense" scale="0" sign="-" unitRef="usd" id="ixv-15562">30,564</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Deferred tax expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxExpenseBenefit" scale="0" sign="-" unitRef="usd" id="ixv-15569">35,719</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxExpenseBenefit" scale="0" sign="-" unitRef="usd" id="ixv-15574">31,247</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Changes in operating assets and liabilities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Decrease (increase) in accounts receivable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccountsReceivable" scale="0" sign="-" unitRef="usd" id="ixv-15591">191,265</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccountsReceivable" scale="0" unitRef="usd" id="ixv-15596">31,909</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Decrease (increase) in prepaid expenses and security deposits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInPrepaidExpensesOther" scale="0" sign="-" unitRef="usd" id="ixv-15603">27,924</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInPrepaidExpensesOther" scale="0" sign="-" unitRef="usd" id="ixv-15608">243,065</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Decrease (increase) in tenant security deposit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="abvc:IncreasedecreaseInSecurityDepositReceived" scale="0" unitRef="usd" id="ixv-15615">2,300</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-37">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Decrease (increase) in due from related parties</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDueFromRelatedParties" scale="0" sign="-" unitRef="usd" id="ixv-15627">189,755</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDueFromRelatedParties" scale="0" unitRef="usd" id="ixv-15632">983,707</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Decrease in inventory</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-38">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInInventories" scale="0" sign="-" unitRef="usd" id="ixv-15644">5,486</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Increase (decrease) in accrued expenses and other current liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" scale="0" unitRef="usd" id="ixv-15651">648,626</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" scale="0" sign="-" unitRef="usd" id="ixv-15656">99,306</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Increase (decrease) in contract liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInCommodityContractAssetsAndLiabilities" scale="0" sign="-" unitRef="usd" id="ixv-15663">68,516</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-39">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Increase (decrease) in due to related parties</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDueToRelatedParties" scale="0" sign="-" unitRef="usd" id="ixv-15675">155,697</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDueToRelatedParties" scale="0" unitRef="usd" id="ixv-15680">58,402</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Net cash used in operating activities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInOperatingActivities" scale="0" sign="-" unitRef="usd" id="ixv-15687">3,756,385</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInOperatingActivities" scale="0" sign="-" unitRef="usd" id="ixv-15692">6,937,322</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9.25pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9.25pt">Cash flows from investing activities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9.25pt">Purchase of equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" scale="0" unitRef="usd" id="ixv-15719">21,201</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" scale="0" unitRef="usd" id="ixv-15724">119,603</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Increase in prepayment for long-term investments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquireLongtermInvestments" scale="0" unitRef="usd" id="ixv-15731">493,158</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquireLongtermInvestments" scale="0" unitRef="usd" id="ixv-15736">1,518,793</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Net cash used in investing activities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInInvestingActivities" scale="0" sign="-" unitRef="usd" id="ixv-15743">514,359</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInInvestingActivities" scale="0" sign="-" unitRef="usd" id="ixv-15748">1,638,396</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9.25pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9.25pt">Cash flows from financing activities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Issuance of common stock</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromIssuanceOfCommonStock" scale="0" unitRef="usd" id="ixv-15775">1,050,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromIssuanceOfCommonStock" scale="0" unitRef="usd" id="ixv-15780">3,917,425</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Proceeds from issuance of warrant</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromIssuanceOfWarrants" scale="0" unitRef="usd" id="ixv-15787">2,429,028</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-40">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Proceeds from convertible notes payable &#8211; third parties</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromNotesPayable" scale="0" unitRef="usd" id="ixv-15799">1,352,512</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-41">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Proceeds from short-term loan</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-42">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromShortTermDebt" scale="0" unitRef="usd" id="ixv-15816">350,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Repayment of short-term bank loans</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="abvc:RepaymentOfShorttermLoan" scale="0" unitRef="usd" id="ixv-15823">1,000,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-43">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Net cash provided by financing activities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInFinancingActivities" scale="0" unitRef="usd" id="ixv-15835">3,831,540</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInFinancingActivities" scale="0" unitRef="usd" id="ixv-15840">4,267,425</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9.25pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Effect of exchange rate changes on cash and cash equivalents and restricted cash</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd" id="ixv-15857">168,413</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" sign="-" unitRef="usd" id="ixv-15862">286,775</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9.25pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Net decrease in cash and cash equivalents and restricted cash</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" scale="0" sign="-" unitRef="usd" id="ixv-15879">270,791</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" scale="0" sign="-" unitRef="usd" id="ixv-15884">4,595,068</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9.25pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9.25pt">Cash and cash equivalents and restricted cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Beginning</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd" id="ixv-15911">1,391,728</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd" id="ixv-15916">6,565,215</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9.25pt">Ending</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd" id="ixv-15923">1,120,937</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c16" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd" id="ixv-15928">1,970,147</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9.25pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9.25pt">Supplemental disclosure of cash flows</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Cash paid during the year for:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9.25pt">Interest expense paid</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestPaidNet" scale="0" unitRef="usd" id="ixv-15965">27,525</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestPaidNet" scale="0" unitRef="usd" id="ixv-15970">161,741</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9.25pt">Income taxes paid</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-44">-</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxesPaid" scale="0" unitRef="usd" id="ixv-15982">1,600</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><i>The accompanying notes are an integral part
of these unaudited consolidated financial statements.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>


</div><!-- Field: Page; Sequence: 105; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="fa_004"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>ABVC BIOPHARMA, INC. AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CONSOLIDATED STATEMENTS OF STOCKHOLDERS&#8217;
EQUITY (DEFICIT)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2023
AND 2022</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(UNAUDITED)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; font-weight: bold">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Common Stock</td><td style="white-space: nowrap; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center">Stock</td><td style="white-space: nowrap; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center">Additional</td><td style="white-space: nowrap; font-weight: bold">&#160;</td><td style="white-space: nowrap">&#160;</td>
    <td colspan="2" style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap">&#160;</td><td style="white-space: nowrap; font-weight: bold">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center">Accumulated<br/> Other</td><td style="white-space: nowrap; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Treasury Stock</td><td style="white-space: nowrap; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center">Non</td><td style="white-space: nowrap; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-weight: bold; text-align: center">Total</td><td style="white-space: nowrap; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Number&#160;of<br/> shares<sup>(1)</sup></b></span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Amounts<sup>(1)</sup></b></span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Subscription<br/> Receivable</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Paid-in<br/> Capital<sup>(1)</sup></b></span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Accumulated<br/> Deficit</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Comprehensive<br/> Income</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Number&#160;of<br/>
Shares<sup>(1)</sup></b></span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Amount</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">controlling<br/> Interest</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Equity<br/> (Deficit)</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 50%; text-indent: -9pt; padding-left: 9.25pt">Balance at December 31, 2021</td><td style="width: 0%">&#160;</td>
    <td style="width: 0; text-align: left">&#160;</td><td style="width: 5%; text-align: right"><ix:nonFraction contextRef="c18" decimals="0" format="ixt:num-dot-decimal" id="ix_26_fact" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">2,893,089</ix:nonFraction></td><td style="width: 0; text-align: left">&#160;</td><td style="width: 0%">&#160;</td>
    <td style="width: 0; text-align: left">$</td><td style="width: 5%; text-align: right"><ix:nonFraction contextRef="c18" decimals="0" format="ixt:num-dot-decimal" id="ix_27_fact" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">2,893</ix:nonFraction></td><td style="width: 0; text-align: left">&#160;</td><td style="width: 0%">&#160;</td>
    <td style="width: 0; text-align: left">$</td><td style="width: 5%; text-align: right">(<ix:nonFraction contextRef="c19" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-16114">2,257,400</ix:nonFraction></td><td style="width: 0; text-align: left">)</td><td style="width: 0%">&#160;</td>
    <td style="width: 0; text-align: left">$</td><td style="width: 5%; text-align: right"><ix:nonFraction contextRef="c20" decimals="0" format="ixt:num-dot-decimal" id="ix_28_fact" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">58,139,700</ix:nonFraction></td><td style="width: 0; text-align: left">&#160;</td><td style="width: 0%">&#160;</td>
    <td style="width: 0; text-align: left">$</td><td style="width: 5%; text-align: right">(<ix:nonFraction contextRef="c21" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-16124">38,481,200</ix:nonFraction></td><td style="width: 0; text-align: left">)</td><td style="width: 0%">&#160;</td>
    <td style="width: 0; text-align: left">$</td><td style="width: 5%; text-align: right"><ix:nonFraction contextRef="c22" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-16129">539,660</ix:nonFraction></td><td style="width: 0; text-align: left">&#160;</td><td style="width: 0%">&#160;</td>
    <td style="width: 0; text-align: left">&#160;</td><td style="width: 5%; text-align: right">(<ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" id="ix_29_fact" name="us-gaap:SharesOutstanding" scale="0" sign="-" unitRef="shares">27,535</ix:nonFraction></td><td style="width: 0; text-align: left">)</td><td style="width: 0%">&#160;</td>
    <td style="width: 0; text-align: left">$</td><td style="width: 5%; text-align: right">(<ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-16139">9,100,000</ix:nonFraction></td><td style="width: 0; text-align: left">)</td><td style="width: 0%">&#160;</td>
    <td style="width: 0; text-align: left">$</td><td style="width: 5%; text-align: right"><ix:nonFraction contextRef="c24" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-16144">26,689</ix:nonFraction></td><td style="width: 0; text-align: left">&#160;</td><td style="width: 0%">&#160;</td>
    <td style="width: 0; text-align: left">$</td><td style="width: 5%; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-16149">8,870,342</ix:nonFraction></td><td style="width: 0; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Issuance of common stock for cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c25" decimals="0" format="ixt:num-dot-decimal" id="ix_30_fact" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" scale="0" unitRef="shares">200,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c25" decimals="0" format="ixt:num-dot-decimal" id="ix_31_fact" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" scale="0" unitRef="usd">200</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-65">&#160;</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c27" decimals="0" format="ixt:num-dot-decimal" id="ix_32_fact" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" scale="0" unitRef="usd">4,466,125</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-66">&#160;</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-67">&#160;</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-68">&#160;</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-69">&#160;</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c32" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" scale="0" unitRef="usd" id="ixv-16200">4,466,325</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Issuance of common stock for consulting service</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c25" decimals="0" format="ixt:num-dot-decimal" id="ix_33_fact" name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" scale="0" unitRef="shares">138,101</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c25" decimals="0" format="ixt:num-dot-decimal" id="ix_34_fact" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd">138</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-70">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c27" decimals="0" format="ixt:num-dot-decimal" id="ix_35_fact" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd">3,663,725</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-71">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-72">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-73">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-74">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c32" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd" id="ixv-16251">3,663,863</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Stock-based compensation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-75">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c26" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd" id="ixv-16267">451,480</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-76">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-77">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-78">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-79">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-80">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c32" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd" id="ixv-16301">451,480</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Net loss for the period</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-81">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-82">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-83">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c28" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-16327">7,854,437</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-84">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-85">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c31" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-16346">180,511</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c32" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-16351">8,034,948</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Cumulative transaction adjustments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-86">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-87">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-88">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-89">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c29" decimals="0" format="ixt:num-dot-decimal" name="abvc:CumulativeTransactionAdjustments" scale="0" sign="-" unitRef="usd" id="ixv-16382">236,560</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-90">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-91">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c32" decimals="0" format="ixt:num-dot-decimal" name="abvc:CumulativeTransactionAdjustments" scale="0" sign="-" unitRef="usd" id="ixv-16401">236,560</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9.25pt">Balance at June 30, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c33" decimals="0" format="ixt:num-dot-decimal" id="ix_36_fact" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">3,231,190</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c33" decimals="0" format="ixt:num-dot-decimal" id="ix_37_fact" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">3,231</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction contextRef="c34" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-16418">1,805,920</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c35" decimals="0" format="ixt:num-dot-decimal" id="ix_38_fact" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">66,269,550</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction contextRef="c36" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-16428">46,335,637</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c37" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-16433">303,100</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c38" decimals="0" format="ixt:num-dot-decimal" id="ix_39_fact" name="us-gaap:SharesOutstanding" scale="0" sign="-" unitRef="shares">27,535</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction contextRef="c38" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-16443">9,100,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction contextRef="c39" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-16448">153,822</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c40" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-16453">9,180,502</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Issuance of common stock for consulting service</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c41" decimals="0" format="ixt:num-dot-decimal" id="ix_40_fact" name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" scale="0" unitRef="shares">32,500</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c41" decimals="0" format="ixt:num-dot-decimal" id="ix_41_fact" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd">33</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-92">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c43" decimals="0" format="ixt:num-dot-decimal" id="ix_42_fact" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd">253,467</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-93">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-94">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-95">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-96">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd" id="ixv-16504">253,500</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Stock-based compensation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-97">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c42" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd" id="ixv-16520">225,740</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-98">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-99">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-100">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-101">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-102">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd" id="ixv-16554">225,740</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Net loss for the period</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-103">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-104">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-105">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c44" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-16580">3,704,864</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-106">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-107">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c47" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-16599">71,660</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-16604">3,776,524</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Cumulative transaction adjustments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-108">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-109">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-110">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-111">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c45" decimals="0" format="ixt:num-dot-decimal" name="abvc:CumulativeTransactionAdjustments" scale="0" sign="-" unitRef="usd" id="ixv-16635">190,019</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-112">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-113">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="abvc:CumulativeTransactionAdjustments" scale="0" sign="-" unitRef="usd" id="ixv-16654">190,019</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9.25pt">Balance at September 30, 2022</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c48" decimals="0" format="ixt:num-dot-decimal" id="ix_43_fact" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">3,263,690</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c48" decimals="0" format="ixt:num-dot-decimal" id="ix_44_fact" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">3,264</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c49" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-16671">1,580,180</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c50" decimals="0" format="ixt:num-dot-decimal" id="ix_45_fact" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">66,523,017</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c51" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-16681">50,040,501</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c52" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-16686">113,081</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c53" decimals="0" format="ixt:num-dot-decimal" id="ix_46_fact" name="us-gaap:SharesOutstanding" scale="0" sign="-" unitRef="shares">27,535</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c53" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-16696">9,100,000</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c54" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-16701">225,482</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c16" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-16706">5,693,199</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 106; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Common Stock</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold; text-align: center">Stock</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold; text-align: center">Additional</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; padding-bottom: 1.5pt">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold; text-align: center">Accumulated<br/> Other</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Treasury Stock</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold; text-align: center">Non</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold; text-align: center">Total</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Number&#160;of <br/> shares<sup>(1)</sup></b></span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Amounts<sup>(1)</sup></b></span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Subscription <br/> Receivable</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Paid-in <br/> Capital<sup>(1)</sup></b></span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Accumulated<br/> Deficit</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Comprehensive<br/> Income</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center"><span style="font-size: 10pt"><b>Number&#160;of<br/> Shares<sup>(1)</sup></b></span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Amount</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">controlling<br/> Interest</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="white-space: nowrap; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; font-weight: bold; text-align: center">Equity <br/> (Deficit)</td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 50%; text-indent: -9pt; padding-left: 9.25pt">Balance at December 31, 2022</td><td style="width: 0%">&#160;</td>
    <td style="width: 0; text-align: left">&#160;</td><td style="width: 5%; text-align: right"><ix:nonFraction contextRef="c55" decimals="0" format="ixt:num-dot-decimal" id="ix_47_fact" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">3,286,190</ix:nonFraction></td><td style="width: 0; text-align: left">&#160;</td><td style="width: 0%">&#160;</td>
    <td style="width: 0; text-align: left">$</td><td style="width: 5%; text-align: right"><ix:nonFraction contextRef="c55" decimals="0" format="ixt:num-dot-decimal" id="ix_48_fact" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">3,286</ix:nonFraction></td><td style="width: 0; text-align: left">&#160;</td><td style="width: 0%">&#160;</td>
    <td style="width: 0; text-align: left">$</td><td style="width: 5%; text-align: right">(<ix:nonFraction contextRef="c56" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-16819">1,354,440</ix:nonFraction></td><td style="width: 0; text-align: left">)</td><td style="width: 0%">&#160;</td>
    <td style="width: 0; text-align: left">$</td><td style="width: 5%; text-align: right"><ix:nonFraction contextRef="c57" decimals="0" format="ixt:num-dot-decimal" id="ix_49_fact" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">67,937,050</ix:nonFraction></td><td style="width: 0; text-align: left">&#160;</td><td style="width: 0%">&#160;</td>
    <td style="width: 0; text-align: left">$</td><td style="width: 5%; text-align: right">(<ix:nonFraction contextRef="c58" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-16829">54,904,439</ix:nonFraction></td><td style="width: 0; text-align: left">)</td><td style="width: 0%">&#160;</td>
    <td style="width: 0; text-align: left">$</td><td style="width: 5%; text-align: right"><ix:nonFraction contextRef="c59" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-16834">517,128</ix:nonFraction></td><td style="width: 0; text-align: left">&#160;</td><td style="width: 0%">&#160;</td>
    <td style="width: 0; text-align: left">&#160;</td><td style="width: 5%; text-align: right">(<ix:nonFraction contextRef="c60" decimals="0" format="ixt:num-dot-decimal" id="ix_50_fact" name="us-gaap:SharesOutstanding" scale="0" sign="-" unitRef="shares">27,535</ix:nonFraction></td><td style="width: 0; text-align: left">)</td><td style="width: 0%">&#160;</td>
    <td style="width: 0; text-align: left">$</td><td style="width: 5%; text-align: right">(<ix:nonFraction contextRef="c60" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-16844">9,100,000</ix:nonFraction></td><td style="width: 0; text-align: left">)</td><td style="width: 0%">&#160;</td>
    <td style="width: 0; text-align: left">$</td><td style="width: 5%; text-align: right"><ix:nonFraction contextRef="c61" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-16849">137,554</ix:nonFraction></td><td style="width: 0; text-align: left">&#160;</td><td style="width: 0%">&#160;</td>
    <td style="width: 0; text-align: left">$</td><td style="width: 5%; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-16854">3,236,139</ix:nonFraction></td><td style="width: 0; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Issuance of common stock for consulting service</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c62" decimals="0" format="ixt:num-dot-decimal" id="ix_51_fact" name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" scale="0" unitRef="shares">22,341</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c62" decimals="0" format="ixt:num-dot-decimal" id="ix_52_fact" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd">22</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-114">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c64" decimals="0" format="ixt:num-dot-decimal" id="ix_53_fact" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd">140,727</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-115">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-116">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-117">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-118">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c69" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd" id="ixv-16905">140,749</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9.25pt">Issuance of warrant</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-119">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-120">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c64" decimals="0" format="ixt:num-dot-decimal" id="ix_54_fact" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" scale="0" unitRef="usd">1,729,028</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-121">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-122">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-123">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-124">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c69" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" scale="0" unitRef="usd" id="ixv-16955">1,729,028</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Stock-based compensation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-125">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c63" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd" id="ixv-16971">451,480</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-126">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-127">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-128">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-129">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-130">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c69" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd" id="ixv-17005">451,480</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Net loss for the period</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-131">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-132">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-133">&#160;</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c65" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-17031">4,087,206</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-134">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-135">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c68" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-17050">125,249</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c69" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-17055">4,212,455</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Cumulative transaction adjustments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-136">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-137">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-138">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-139">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c66" decimals="0" format="ixt:num-dot-decimal" name="abvc:CumulativeTransactionAdjustments" scale="0" unitRef="usd" id="ixv-17086">17,077</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-140">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-141">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c69" decimals="0" format="ixt:num-dot-decimal" name="abvc:CumulativeTransactionAdjustments" scale="0" unitRef="usd" id="ixv-17105">17,077</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9.25pt">Balance at June 30, 2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c70" decimals="0" format="ixt:num-dot-decimal" id="ix_55_fact" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">3,308,531</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c70" decimals="0" format="ixt:num-dot-decimal" id="ix_56_fact" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">3,308</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction contextRef="c71" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-17122">902,960</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c72" decimals="0" format="ixt:num-dot-decimal" id="ix_57_fact" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">69,806,805</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction contextRef="c73" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-17132">58,991,645</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c74" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-17137">534,205</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c75" decimals="0" format="ixt:num-dot-decimal" id="ix_58_fact" name="us-gaap:SharesOutstanding" scale="0" sign="-" unitRef="shares">27,535</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction contextRef="c75" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-17147">9,100,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c76" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-17152">12,305</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c77" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-17157">1,362,018</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Issuance of common stock for cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c78" decimals="0" format="ixt:num-dot-decimal" id="ix_59_fact" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" scale="0" unitRef="shares">300,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c78" decimals="0" format="ixt:num-dot-decimal" id="ix_60_fact" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" scale="0" unitRef="usd">300</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-142">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c80" decimals="0" format="ixt:num-dot-decimal" id="ix_61_fact" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" scale="0" unitRef="usd">1,049,700</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-143">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-144">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-145">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-146">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" scale="0" unitRef="usd" id="ixv-17208">1,050,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Issuance of common stock for consulting service</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c78" decimals="0" format="ixt:num-dot-decimal" id="ix_62_fact" name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" scale="0" unitRef="shares">29,600</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c78" decimals="0" format="ixt:num-dot-decimal" id="ix_63_fact" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd">30</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-147">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c80" decimals="0" format="ixt:num-dot-decimal" id="ix_64_fact" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd">591,970</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-148">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-149">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-150">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-151">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd" id="ixv-17259">592,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Issuance of common stock for acquiring of Property</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c78" decimals="0" format="ixt:num-dot-decimal" id="ix_65_fact" name="us-gaap:StockIssuedDuringPeriodSharesPurchaseOfAssets" scale="0" unitRef="shares">370,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c78" decimals="0" format="ixt:num-dot-decimal" id="ix_66_fact" name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" scale="0" unitRef="usd">370</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-152">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c80" decimals="0" format="ixt:num-dot-decimal" id="ix_67_fact" name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" scale="0" unitRef="usd">7,399,630</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-153">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-154">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-155">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-156">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" scale="0" unitRef="usd" id="ixv-17310">7,400,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Issuance of common stock upon exercise of convertible notes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c78" decimals="0" format="ixt:num-dot-decimal" id="ix_68_fact" name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" scale="0" unitRef="shares">614,912</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c78" decimals="0" format="ixt:num-dot-decimal" id="ix_69_fact" name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" scale="0" unitRef="usd">615</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-157">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c80" decimals="0" format="ixt:num-dot-decimal" id="ix_70_fact" name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" scale="0" unitRef="usd">1,814,185</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-158">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-159">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-160">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-161">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" scale="0" unitRef="usd" id="ixv-17361">1,814,800</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Issuance of pre-funded warrant</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-162">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-163">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c80" decimals="0" format="ixt:num-dot-decimal" id="ix_71_fact" name="abvc:IssuanceOfPrefundedWarrant" scale="0" unitRef="usd">700,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-164">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-165">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-166">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-167">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="abvc:IssuanceOfPrefundedWarrant" scale="0" unitRef="usd" id="ixv-17411">700,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9.25pt">Exercise of pre-funded warrant</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c78" decimals="0" format="ixt:num-dot-decimal" id="ix_72_fact" name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" scale="0" unitRef="shares">200,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c78" decimals="0" format="ixt:num-dot-decimal" id="ix_73_fact" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" scale="0" unitRef="usd">200</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-168">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c80" decimals="0" format="ixt:num-dot-decimal" id="ix_74_fact" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" scale="0" sign="-" unitRef="usd">700,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-169">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-170">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-171">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-172">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" scale="0" sign="-" unitRef="usd" id="ixv-17462">699,800</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Stock-based compensation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-173">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c79" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd" id="ixv-17478">225,740</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-174">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-175">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-176">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-177">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-178">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" scale="0" unitRef="usd" id="ixv-17512">225,740</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9.25pt">Net loss for the period</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-179">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-180">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-181">&#160;</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c81" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-17538">3,317,516</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-182">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-183">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c84" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-17557">50,564</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-17562">3,368,080</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9.25pt">Cumulative transaction adjustments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-184">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-185">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-186">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-187">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c82" decimals="0" format="ixt:num-dot-decimal" name="abvc:CumulativeTransactionAdjustments" scale="0" sign="-" unitRef="usd" id="ixv-17593">15,082</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-188">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-189">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="abvc:CumulativeTransactionAdjustments" scale="0" sign="-" unitRef="usd" id="ixv-17612">15,082</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; text-indent: -9pt; padding-left: 9.25pt">Balance at September 30, 2023</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c85" decimals="0" format="ixt:num-dot-decimal" id="ix_75_fact" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">4,823,043</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c85" decimals="0" format="ixt:num-dot-decimal" id="ix_76_fact" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">4,823</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c86" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-17629">677,220</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c87" decimals="0" format="ixt:num-dot-decimal" id="ix_77_fact" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">80,662,290</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c88" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-17639">62,309,161</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c89" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-17644">519,123</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c90" decimals="0" format="ixt:num-dot-decimal" id="ix_78_fact" name="us-gaap:SharesOutstanding" scale="0" sign="-" unitRef="shares">27,535</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c90" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-17654">9,100,000</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c91" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-17659">38,259</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-17664">9,061,596</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-size: 10pt">(1)</span></td> <td style="text-align: justify"><ix:footnote id="ix_2_footnote" xml:lang="en-US"><span style="font-size: 10pt">Prior period results have been adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</span></ix:footnote></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><i>The accompanying notes are an integral part
of these unaudited consolidated financial statements.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>


</div><!-- Field: Page; Sequence: 107; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="fa_005"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>ABVC BIOPHARMA, INC. AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(UNAUDITED)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock" id="ixv-17709"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>1. ORGANIZATION AND DESCRIPTION OF BUSINESS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC BioPharma, Inc. (the &#8220;Company&#8221;),
formerly known as American BriVision (Holding) Corporation, a Nevada corporation, through the Company&#8217;s operating entity, American
BriVision Corporation (&#8220;BriVision&#8221;), which was incorporated in July 2015 in the State of Delaware, engages in biotechnology
to fulfill unmet medical needs and focuses on the development of new drugs and medical devices derived from plants. BriVision develops
its pipeline by carefully tracking new medical discoveries or medical device technologies in research institutions in the Asia-Pacific
region. Pre-clinical, disease animal model and Phase I safety studies are examined closely by the Company to identify drugs that BriVision
believes demonstrate efficacy and safety. Once a drug appears to be a good candidate for development and ultimately commercialization,
BriVision licenses the drug or medical device from the original researchers and begins to introduce the drugs clinical plan to highly
respected principal investigators in the United States, Australia and Taiwan to conduct a Phase II clinical trial. At present, clinical
trials for the Company&#8217;s drugs and medical devices are being conducted at such world-famous institutions as Memorial Sloan Kettering
Cancer Center (&#8220;MSKCC&#8221;) and MD Anderson Cancer Center. BriVision had no predecessor operations prior to its formation on July
21, 2015.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Going Concern</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying unaudited financial statements
have been prepared in conformity with U.S. GAAP which contemplates continuation of the Company on a going concern basis. The going concern
basis assumes that assets are realized, and liabilities are settled in the ordinary course of business at amounts disclosed in the unaudited
financial statements. The Company&#8217;s ability to continue as a going concern depends upon its ability to market and sell its products
to generate positive operating cash flows. For the three and nine months ended September 30, 2023, the Company reported net loss of $<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-17720">3,368,080</ix:nonFraction>
and $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-17721">7,580,535</ix:nonFraction>, respectively. As of September 30, 2023, the Company&#8217;s working capital deficit was $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="abvc:WorkingCapitalDeficit" scale="0" unitRef="usd" id="ixv-17722">2,869,542</ix:nonFraction>. In addition, the Company
had net cash outflows of $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInOperatingActivities" scale="0" sign="-" unitRef="usd" id="ixv-17723">3,756,385</ix:nonFraction> from operating activities for the nine months ended September 30, 2023. These conditions give rise
to substantial doubt as to whether the Company will be able to continue as a going concern.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management&#8217;s plan is to continue improve
operations to generate positive cash flows and raise additional capital through private of public offerings. If the Company is not able
to generate positive operating cash flows, and raise additional capital, there is the risk that the Company may not be able to meet its
short-term obligations.</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_1" escape="true" name="us-gaap:SignificantAccountingPoliciesTextBlock" id="ixv-17731"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_BasisOfAccountingPolicyPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:BasisOfAccountingPolicyPolicyTextBlock" id="ixv-17735"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Basis of Presentation</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<ix:continuation continuedAt="_BasisOfAccountingPolicyPolicyTextBlock-c0_cont_2" id="_BasisOfAccountingPolicyPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The unaudited interim consolidated financial statements
do not include all the information and footnotes required by the U.S. GAAP for complete financial statements. Certain information and
note disclosures normally included in the annual financial statements prepared in accordance with the U.S. GAAP have been condensed or
omitted consistent with Article 10 of Regulation S-X. In the opinion of the Company&#8217;s management, the unaudited interim consolidated
financial statements have been prepared on the same basis as the audited financial statements and include all adjustments, in normal recurring
nature, as necessary for the fair statement of the Company&#8217;s financial position as of September 30, 2023, and results of operations
and cash flows for the nine months ended September 30, 2023 and 2022. The unaudited interim consolidated balance sheet as of December
31, 2022 has been derived from the audited financial statements at that date but does not include all the information and footnotes required
by the U.S. GAAP. Interim results of operations are not necessarily indicative of the results expected for the full fiscal year or for
any future period. These financial statements should be read in conjunction with the audited consolidated financial statements as of and
for the years ended December 31, 2022 and 2021, and related notes included in the Company&#8217;s audited consolidated financial statements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p></ix:continuation></ix:nonNumeric><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 108; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_2" id="_SignificantAccountingPoliciesTextBlock-c0_cont_1"><ix:continuation continuedAt="_BasisOfAccountingPolicyPolicyTextBlock-c0_cont_3" id="_BasisOfAccountingPolicyPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying unaudited consolidated financial
statements have been prepared in accordance with the generally accepted accounting principles in the United States of America (the &#8220;U.S.
GAAP&#8221;). All significant intercompany transactions and account balances have been eliminated.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_BasisOfAccountingPolicyPolicyTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This basis of accounting involves the application
of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.
The Company&#8217;s unaudited financial statements are expressed in U.S. dollars.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_PriorPeriodReclassificationAdjustmentDescription-c0_cont_1" escape="true" name="us-gaap:PriorPeriodReclassificationAdjustmentDescription" id="ixv-17764"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Reclassifications of Prior Year Presentation</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_PriorPeriodReclassificationAdjustmentDescription-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Certain prior year unaudited consolidated balance
sheet and unaudited consolidated cash flow statement amounts have been reclassified for consistency with the current year presentation.
These reclassifications had no effect on the reported results of operations.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_UseOfEstimates-c0_cont_1" escape="true" name="us-gaap:UseOfEstimates" id="ixv-17771"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Use of Estimates</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<ix:continuation id="_UseOfEstimates-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of financial statements in conformity
with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited
consolidated financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially
from those results.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="abvc_ForwardStockSplitsPolicyTextBlock-c0_cont_1" escape="true" name="abvc:ForwardStockSplitsPolicyTextBlock" id="ixv-17778"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Forward Stock Split</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="abvc_ForwardStockSplitsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 21, 2016, the Board of Directors of the
Company approved an amendment to Articles of Incorporation to effect a <ix:nonNumeric contextRef="c0" name="us-gaap:StockholdersEquityNoteStockSplit" id="ixv-17784">forward split at a ratio of 1 to 3.141 and increase the number
of our authorized shares of Common Stock</ix:nonNumeric>, par value $<ix:nonFraction contextRef="c128" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:TemporaryEquityParOrStatedValuePerShare" scale="0" unitRef="usdPershares" id="ixv-17785">0.001</ix:nonFraction> per share, to <ix:nonFraction contextRef="c128" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ExcessStockSharesAuthorized" scale="0" unitRef="shares" id="ixv-17786">360,000,000</ix:nonFraction>, which was effective on April 8, 2016.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="abvc_StockReverseSplitPolicyTextBlock-c0_cont_1" escape="true" name="abvc:StockReverseSplitPolicyTextBlock" id="ixv-17788"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Stock Reverse Split</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="abvc_StockReverseSplitPolicyTextBlock-c0_cont_2" id="abvc_StockReverseSplitPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c129" name="us-gaap:StockholdersEquityReverseStockSplit" id="ixv-17794">On March 12, 2019, the Board of Directors of the
Company by unanimous written consent in lieu of a meeting approved to i) effect a stock reverse split at the ratio of 1-for-18 (the &#8220;Reverse
Split&#8221;) of both the authorized common stock of the Company (the &#8220;Common Stock&#8221;) and the issued and outstanding Common
Stock</ix:nonNumeric> and ii) to amend the articles of incorporation of the Company to reflect the Reverse Split. The Board approved and authorized the
Reverse Split without obtaining approval of the Company&#8217;s shareholders pursuant to Section 78.207 of Nevada Revised Statutes. On
May 3, 2019, the Company filed a certificate of amendment to the Company&#8217;s articles of incorporation (the &#8220;Amendment&#8221;)
to effect the Reverse Split with the Secretary of State of Nevada. The Financial Industry Regulatory Authority (&#8220;FINRA&#8221;) informed
the Company that the Reverse Split was effective on May 8, 2019.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="abvc_StockReverseSplitPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" name="us-gaap:StockholdersEquityReverseStockSplit" id="ixv-17798">On July 25, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its common
stock.</ix:nonNumeric> The Company&#8217;s stockholders previously approved the Reverse Stock Split at the Company&#8217;s Special Shareholder Meeting
held on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding shares and to increase the per
share trading value of the Company&#8217;s common stock, although that outcome is not guaranteed. In turn, the Company believes that the
Reverse Stock Split will enable the Company to restore compliance with certain continued listing standards of NASDAQ Capital Market. All
shares and related financial information in this Form 10-Q reflect this 1-for-10 reverse stock split.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 109; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_3" id="_SignificantAccountingPoliciesTextBlock-c0_cont_2"><ix:nonNumeric contextRef="c0" continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:FairValueMeasurementPolicyPolicyTextBlock" id="ixv-17816"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Fair Value Measurements</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_2" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FASB ASC 820, &#8220;Fair Value Measurements&#8221;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect the
assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#8217;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_3" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Level 1 Inputs are quoted prices
in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Valuation of
these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active markets that are
readily and regularly available.</span></td>
</tr></table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_4" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Level 2 Inputs other than quoted
prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted prices for similar
assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable
market data for substantially the full term of the assets or liabilities.</span></td>
</tr></table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_5" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Level 3 Valuations based on
inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally determined
using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market participant
would use in pricing the asset or liability.</span></td>
</tr></table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The carrying values of certain assets and liabilities
of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, prepaid expenses and
other current assets, accounts payable, accrued liabilities, convertible notes payable, and due to related parties approximate fair value
due to their relatively short maturities. The carrying value of the Company&#8217;s short-term bank loan, convertible notes payable, and
accrued interest approximates their fair value as the terms of the borrowing are consistent with current market rates and the duration
to maturity is short. The carrying value of the Company&#8217;s long-term bank loan approximates fair value because the interest rates
approximate market rates that the Company could obtain for debt with similar terms and maturities.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 110; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_4" id="_SignificantAccountingPoliciesTextBlock-c0_cont_3"><ix:nonNumeric contextRef="c0" continuedAt="_CashAndCashEquivalentsPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:CashAndCashEquivalentsPolicyTextBlock" id="ixv-17867"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Cash and Cash Equivalents</span>&#160;</p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation id="_CashAndCashEquivalentsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company considers highly liquid investments
with maturities of three months or less, when purchased, to be cash equivalents. As of September 30, 2023 and December 31, 2022, the Company&#8217;s
cash and cash equivalents amounted $<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd" id="ixv-17873">500,069</ix:nonFraction> and $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd" id="ixv-17874">85,265</ix:nonFraction>, respectively. Some of the Company&#8217;s cash deposits are held in financial
institutions located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes
this financial institution is of high credit quality.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy-c0_cont_1" escape="true" name="us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" id="ixv-17876"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Restricted Cash </span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Restricted cash primarily consist of certificate
of deposits as a collateral of short-term loan held in CTBC Bank. As of September 30, 2023 and December 31, 2022, the Company&#8217;s
restricted cash amounted $<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd" id="ixv-17882">620,868</ix:nonFraction> and $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd" id="ixv-17883">1,306,463</ix:nonFraction>, respectively.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_ConcentrationRiskCreditRisk-c0_cont_1" escape="true" name="us-gaap:ConcentrationRiskCreditRisk" id="ixv-17885"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Concentration of Credit Risk</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_ConcentrationRiskCreditRisk-c0_cont_2" id="_ConcentrationRiskCreditRisk-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s financial instruments that
are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#8217;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_ConcentrationRiskCreditRisk-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company performs ongoing credit evaluation
of our customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of
accounts receivable. The Company determines the amount of allowance for doubtful accounts by examining its historical collection experience
and current trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from
our estimates.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="abvc_ConcentrationOfClientsPolicyTextBlock-c0_cont_1" escape="true" name="abvc:ConcentrationOfClientsPolicyTextBlock" id="ixv-17895"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Concentration of clients</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="abvc_ConcentrationOfClientsPolicyTextBlock-c0_cont_2" id="abvc_ConcentrationOfClientsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of September 30, 2023, the most major client,
who specializes in developing and commercializing dietary supplements and therapeutics in the dietary supplement industry, accounted for
<ix:nonFraction contextRef="c0" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable" scale="-2" unitRef="pure" id="ixv-17901">99.76</ix:nonFraction>% of the Company&#8217;s total account receivables. As of December 31, 2022, the most major client, who specializes in developing
and commercializing dietary supplements and therapeutics in the dietary supplement industry, accounted for <ix:nonFraction contextRef="c14" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable" scale="-2" unitRef="pure" id="ixv-17902">71.89</ix:nonFraction>% of the Company&#8217;s
total account receivable; the second major client, with its Chairman also having a position as one of the Board of Directors of BioKey,
accounted for <ix:nonFraction contextRef="c130" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable" scale="-2" unitRef="pure" id="ixv-17903">16.62</ix:nonFraction>% of the Company&#8217;s total account receivable.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="abvc_ConcentrationOfClientsPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the nine months ended September 30, 2023,
the most major client, manufacturing drugs, dietary supplements, and medical products, accounted for <ix:nonFraction contextRef="c0" decimals="4" format="ixt:num-dot-decimal" name="abvc:TotalRevenuesPercentage" scale="-2" unitRef="pure" id="ixv-17907">81.19</ix:nonFraction>% of the Company&#8217;s total
revenues. For the nine months ended September 30, 2022, one major client, who is a Shareholder of the Company that works in development
and commercialization of new drugs in Taiwan, accounted for <ix:nonFraction contextRef="c13" decimals="4" format="ixt:num-dot-decimal" name="abvc:TotalRevenuesPercentage" scale="-2" unitRef="pure" id="ixv-17908">79.18</ix:nonFraction>% of the Company&#8217;s total revenues.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 111; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_5" id="_SignificantAccountingPoliciesTextBlock-c0_cont_4"><ix:nonNumeric contextRef="c0" continuedAt="_TradeAndOtherAccountsReceivablePolicy-c0_cont_1" escape="true" name="us-gaap:TradeAndOtherAccountsReceivablePolicy" id="ixv-17924"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Accounts receivable and allowance for expected credit losses accounts</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_TradeAndOtherAccountsReceivablePolicy-c0_cont_2" id="_TradeAndOtherAccountsReceivablePolicy-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accounts receivable is recorded and carried at
the original invoiced amount less an allowance for any potential uncollectible amounts.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_TradeAndOtherAccountsReceivablePolicy-c0_cont_3" id="_TradeAndOtherAccountsReceivablePolicy-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company make estimates of expected credit
and collectability trends for the allowance for credit losses and allowance for unbilled receivables based upon our assessment of various
factors, including historical experience, the age of the accounts receivable balances, credit quality of customers, current economic conditions
reasonable and supportable forecasts of future economic conditions, and other factors that may affect our ability to collect from customers.
The provision is recorded against accounts receivable balances, with a corresponding charge recorded in the consolidated statements of
income. Actual amounts received may differ from management&#8217;s estimate of credit worthiness and the economic environment. Delinquent
account balances are written-off against the allowance for doubtful accounts after management has determined that the likelihood of collection
is not probable.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_TradeAndOtherAccountsReceivablePolicy-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Allowance for expected credit losses accounts
was <ix:nonFraction contextRef="c131" decimals="0" format="ixt:num-dot-decimal" name="abvc:AllowanceForExpectedCreditLosses" scale="0" unitRef="usd" id="ixv-17936">113,694</ix:nonFraction> and <ix:nonFraction contextRef="c132" decimals="0" format="ixt:num-dot-decimal" name="abvc:AllowanceForExpectedCreditLosses" scale="0" unitRef="usd" id="ixv-17937">194,957</ix:nonFraction> as of September 30, 2023 and December 31, 2022, respectively.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:RevenueRecognitionPolicyTextBlock" id="ixv-17939"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Revenue Recognition</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_2" id="_RevenueRecognitionPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#8220;ASC&#8221;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#8217;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#8217;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#8217;s revenue during all periods presented.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_3" id="_RevenueRecognitionPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to ASC 606, the Company recognizes revenue
when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company expects
to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines is within
the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance
obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations
in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only applies the five-step
model to contracts when it is probable that the Company will collect the consideration the Company is entitled to in exchange for the
goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined to be within the
scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are performance obligations,
and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price
that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_4" id="_RevenueRecognitionPolicyTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_5" id="_RevenueRecognitionPolicyTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Collaborative Revenues &#8212; </b>The Company
recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements. The terms
of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront license fees,
development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties on net sales
of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net sales of licensed
products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue is recognized
upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_6" id="_RevenueRecognitionPolicyTextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;D personnel costs, discount rates and probabilities of technical and regulatory success.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_7" id="_RevenueRecognitionPolicyTextBlock-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company had multiple deliverables under the
collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development, and marketing
activities. Estimation of the performance periods of the Company&#8217;s deliverables requires the use of management&#8217;s judgment.
Significant factors considered in management&#8217;s evaluation of the estimated performance periods include, but are not limited to,
the Company&#8217;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the estimated
duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments on
a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 112; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_6" id="_SignificantAccountingPoliciesTextBlock-c0_cont_5"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_8" id="_RevenueRecognitionPolicyTextBlock-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(i) Non-refundable upfront payments</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_9" id="_RevenueRecognitionPolicyTextBlock-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If a license to the Company&#8217;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into and
it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_10" id="_RevenueRecognitionPolicyTextBlock-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(ii) Milestone payments</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_11" id="_RevenueRecognitionPolicyTextBlock-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is eligible to receive milestone payments
under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and commercial
events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events fall into
two categories: (a) events which involve the performance of the Company&#8217;s obligations under the collaborative agreement with collaboration
partners, and (b) events which do not involve the performance of the Company&#8217;s obligations under the collaborative agreement with
collaboration partners.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_12" id="_RevenueRecognitionPolicyTextBlock-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The former category of milestone payments consists
of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management concluded
that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that (i) each
triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one or more
of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result in additional
payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is required to complete
each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving the milestone, (vi)
a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments, and (vii) the milestone
payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these milestone payments in
the period in which the underlying triggering event occurs.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_13" id="_RevenueRecognitionPolicyTextBlock-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(iii) Multiple Element Arrangements</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_14" id="_RevenueRecognitionPolicyTextBlock-c0_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered item(s),
delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing whether an
item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_15" id="_RevenueRecognitionPolicyTextBlock-c0_cont_14"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#8217;s contractual or estimated performance period for the undelivered elements, which is
typically the term of the Company&#8217;s research and development obligations. If there is no discernible pattern of performance or objectively
measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line basis over
the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which the service
is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes revenue
under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative amount
of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional performance
method, as applicable, as of the period ending date.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 113; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_7" id="_SignificantAccountingPoliciesTextBlock-c0_cont_6"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_16" id="_RevenueRecognitionPolicyTextBlock-c0_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#8217;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is reasonable
relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific, clinical,
regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and investment
required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining whether
a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered substantive
are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming all other
revenue recognition criteria are met.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_17" id="_RevenueRecognitionPolicyTextBlock-c0_cont_16"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(iv) Royalties and Profit Sharing Payments</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_18" id="_RevenueRecognitionPolicyTextBlock-c0_cont_17"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the collaborative agreement with the collaboration
partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net sales. The Company
recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those criteria, the Company
considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable contingency is
resolved.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_19" id="_RevenueRecognitionPolicyTextBlock-c0_cont_18"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Revenues Derived from Research and Development
Activities Services &#8212; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the inception
of a contract, which is to perform research and development services. The Company may also provide its customers with an option to request
that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_20" id="_RevenueRecognitionPolicyTextBlock-c0_cont_19"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the Company is entitled to reimbursement from
its customers for specified research and development expenses, the Company accounts for the related services that it provides as separate
performance obligations if it determines that these services represent a material right. The Company also determines whether the reimbursement
of research and development expenses should be accounted for as revenues or an offset to research and development expenses in accordance
with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the corresponding offset
to research and development expenses as it satisfies the related performance obligations.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_21" id="_RevenueRecognitionPolicyTextBlock-c0_cont_20"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company then determines the transaction price
by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration. Under
the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential milestone
payments. At the start of an agreement, the Company&#8217;s transaction price usually consists of the payments made to or by the Company
based on the number of full-time equivalent researchers assigned to the project and the related research and development expenses incurred.
The Company does not typically include any payments that the Company may receive in the future in its initial transaction price because
the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine if the Company
should include additional payments in the transaction price.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_RevenueRecognitionPolicyTextBlock-c0_cont_21"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as contract liabilities upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 114; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_8" id="_SignificantAccountingPoliciesTextBlock-c0_cont_7"><ix:nonNumeric contextRef="c0" continuedAt="_PropertyPlantAndEquipmentPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:PropertyPlantAndEquipmentPolicyTextBlock" id="ixv-18049"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Property and Equipment</span>&#160;</p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p>

<ix:continuation continuedAt="_PropertyPlantAndEquipmentPolicyTextBlock-c0_cont_2" id="_PropertyPlantAndEquipmentPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Property and equipment is carried at cost net
of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the related
asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related gain or
loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of the remaining
lease term or estimated useful life of the asset. <ix:nonNumeric contextRef="c0" continuedAt="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock-c0_cont_1" escape="true" name="abvc:ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock" id="ixv-18057">Depreciation is calculated on the straight-line method, including property and equipment
under capital leases, generally based on the following useful lives:</ix:nonNumeric></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock-c0_cont_1"><ix:continuation id="_PropertyPlantAndEquipmentPolicyTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-align: center; width: 83%">&#160;</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: 15%"><span style="font-size: 10pt"><b>Estimated Life<br/>
in Years</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 10pt">Buildings and leasehold improvements</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt"><ix:nonNumeric contextRef="c133" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife" id="ixv-18075">5</ix:nonNumeric> ~ <ix:nonNumeric contextRef="c134" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife" id="ixv-18076">50</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-size: 10pt">Machinery and equipment</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt"><ix:nonNumeric contextRef="c135" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife" id="ixv-18083">5</ix:nonNumeric> ~ <ix:nonNumeric contextRef="c136" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife" id="ixv-18084">10</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 10pt">Office equipment</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt"><ix:nonNumeric contextRef="c137" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife" id="ixv-18091">3</ix:nonNumeric> ~ <ix:nonNumeric contextRef="c138" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife" id="ixv-18092">6</ix:nonNumeric></span></td></tr>
  </table></ix:continuation></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="abvc_ConstructioninProgressPolicyTextBlock-c0_cont_1" escape="true" name="abvc:ConstructioninProgressPolicyTextBlock" id="ixv-18094"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Construction-in-Progress</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="abvc_ConstructioninProgressPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company acquires constructions that constructs
certain of its fixed assets. All direct and indirect costs that are related to the construction of fixed assets and incurred before the
assets are ready for their intended use are capitalized as construction-in-progress. No depreciation is provided in respect of construction-in-progress.
Construction in progress is transferred to specific fixed asset items and depreciation of these assets commences when they are ready for
their intended use.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" id="ixv-18101"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Impairment of Long-Lived Assets</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has adopted Accounting Standards Codification
subtopic 360-10, Property, Plant and Equipment (&#8220;ASC 360-10&#8221;). ASC 360-10 requires that long-lived assets and certain identifiable
intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances indicate that the carrying
amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually or more often if events
and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business conditions, recurring
losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment in value be indicated,
the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting from the use and
ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the carrying amount or
the fair value less costs to sell.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_EquityMethodInvestmentsPolicy-c0_cont_1" escape="true" name="us-gaap:EquityMethodInvestmentsPolicy" id="ixv-18108"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Long-term Equity Investment</span>&#160;</p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_EquityMethodInvestmentsPolicy-c0_cont_2" id="_EquityMethodInvestmentsPolicy-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company acquires the equity investments to
promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the Company
does not have control over the investees as:</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_EquityMethodInvestmentsPolicy-c0_cont_3" id="_EquityMethodInvestmentsPolicy-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Equity method investments when
the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of the income
or loss is recognized monthly and is recorded in gains (losses) on equity investments.</span></td>
</tr></table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_EquityMethodInvestmentsPolicy-c0_cont_4" id="_EquityMethodInvestmentsPolicy-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Non-marketable cost method
investments when the equity method does not apply.</span></td>
</tr></table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_EquityMethodInvestmentsPolicy-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Significant judgment is required to identify whether
an impairment exists in the valuation of the Company&#8217;s non-marketable equity investments, and therefore the Company considers this
a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant impact
on the investee&#8217;s fair value. Qualitative analysis of its investments involves understanding the financial performance and near-term
prospects of the investee, changes in general market conditions in the investee&#8217;s industry or geographic area, and the management
and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using the market
and income approaches. The market approach includes the use of comparable financial metrics of private and public companies and recent
financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates regarding
the investees&#8217; revenue, costs, and discount rates. The Company&#8217;s assessment of these factors in determining whether an impairment
exists could change in the future due to new developments or changes in applied assumptions.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 115; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_9" id="_SignificantAccountingPoliciesTextBlock-c0_cont_8"><ix:nonNumeric contextRef="c0" continuedAt="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c0_cont_1" escape="true" name="abvc:OtherThanTemporaryImpairmentPolicyTextBlock" id="ixv-18150"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Other-Than-Temporary Impairment</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c0_cont_2" id="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c0_cont_3" id="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Marketable equity securities
include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability
and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company
also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which may
include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the investee&#8217;s
credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable equity method investments
in gains (losses) on equity investments.</span></td>
</tr></table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Non-marketable equity investments
based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of
the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in
operating structure or management of the investee; additional funding requirements; and the investee&#8217;s ability to remain in business.
A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that
is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized
by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence
of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the
investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The
Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses)
on equity investments. Other-than-temporary impairment of equity investments were $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="abvc:ImpairmentOfEquityInvestments" scale="0" unitRef="usd" id="ixv-18174"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="abvc:ImpairmentOfEquityInvestments" scale="0" unitRef="usd" id="ixv-18175">0</ix:nonFraction></ix:nonFraction> for the nine months ended September 30, 2023 and
2022, respectively.</span></td>
</tr></table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_GoodwillAndIntangibleAssetsPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock" id="ixv-18177"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Goodwill</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_GoodwillAndIntangibleAssetsPolicyTextBlock-c0_cont_2" id="_GoodwillAndIntangibleAssetsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In testing
goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than not that
the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on our
best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment share,
and general economic conditions.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_GoodwillAndIntangibleAssetsPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company completed the required testing of
goodwill for impairment as of September 30, 2023, and determined that goodwill was impaired because of the current financial condition
of the Company and the Company&#8217;s inability to generate future operating income without substantial sales volume increases, which
are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill is not reasonably
assured.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_DebtPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:DebtPolicyTextBlock" id="ixv-18187"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Convertible Notes</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_DebtPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for the convertible notes
issued at a discount, by comparing the principal amount and book value, with the calculation of discounted method. The Company assess
the discount per month. The amortization period of the promissory note is 18 months.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_ResearchAndDevelopmentExpensePolicy-c0_cont_1" escape="true" name="us-gaap:ResearchAndDevelopmentExpensePolicy" id="ixv-18194"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Research and Development Expenses</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_ResearchAndDevelopmentExpensePolicy-c0_cont_2" id="_ResearchAndDevelopmentExpensePolicy-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for the cost of using licensing
rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative future uses
the acquisition of product rights to be used in research and development activities must be charged to research and development expenses
when incurred.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_ResearchAndDevelopmentExpensePolicy-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For CDMO business unit, the Company accounts for
R&amp;D costs in accordance with Accounting Standards Codification (&#8220;ASC&#8221;) 730, Research and Development (&#8220;ASC 730&#8221;).
Research and development expenses are charged to expense as incurred unless there is an alternative future use in other research and development
projects or otherwise. Research and development expenses are comprised of costs incurred in performing research and development activities,
including personnel-related costs, facilities-related overhead, and outside contracted services including clinical trial costs, manufacturing
and process development costs for both clinical and preclinical materials, research costs, and other consulting services. Non-refundable
advance payment for goods and services that will be used in future research and development activities are expensed when the activity
has been performed or when the goods have been received rather than when the payment is made. In instances where the Company enters into
agreements with third parties to provide research and development services, costs are expensed as services are performed.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 116; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_10" id="_SignificantAccountingPoliciesTextBlock-c0_cont_9"><ix:nonNumeric contextRef="c0" continuedAt="_PostemploymentBenefitPlansPolicy-c0_cont_1" escape="true" name="us-gaap:PostemploymentBenefitPlansPolicy" id="ixv-18218"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Post-retirement and post-employment benefits</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p>

<ix:continuation id="_PostemploymentBenefitPlansPolicy-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s subsidiaries in Taiwan adopted
the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#8220;Act&#8221;) in Taiwan. Such labor regulations
require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="abvc:LabourPensionFundPercentage" scale="-2" unitRef="pure" id="ixv-18226">6</ix:nonFraction>% of the worker&#8217;s
monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfMonthlyContributions" scale="-2" unitRef="pure" id="ixv-18227">6</ix:nonFraction>% of employees&#8217; salaries to the employees&#8217;
pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts for such employee
benefits, which were expensed as incurred, were $<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DefinedBenefitPlanServiceCost" scale="0" unitRef="usd" id="ixv-18228">2,566</ix:nonFraction> and $<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DefinedBenefitPlanServiceCost" scale="0" unitRef="usd" id="ixv-18229">3,302</ix:nonFraction> for the three months ended September 30, 2023 and 2022, respectively,
and $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DefinedBenefitPlanServiceCost" scale="0" unitRef="usd" id="ixv-18230">7,825</ix:nonFraction> and $<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DefinedBenefitPlanServiceCost" scale="0" unitRef="usd" id="ixv-18231">9,948</ix:nonFraction> for the nine months ended September 30, 2023 and 2022, respectively. Other than the above, the Company does not
provide any other post-retirement or post-employment benefits.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_ShareBasedCompensationOptionAndIncentivePlansPolicy-c0_cont_1" escape="true" name="us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy" id="ixv-18233"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Stock-based Compensation</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_ShareBasedCompensationOptionAndIncentivePlansPolicy-c0_cont_2" id="_ShareBasedCompensationOptionAndIncentivePlansPolicy-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company measures expense associated with all
employee stock-based compensation awards using a fair value method and recognizes such expense in the unaudited consolidated financial
statements on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock
Compensation&#8221;. Total employee stock-based compensation expenses were $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeBenefitsAndShareBasedCompensation" scale="0" unitRef="usd" id="ixv-18239"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeBenefitsAndShareBasedCompensation" scale="0" unitRef="usd" id="ixv-18240">0</ix:nonFraction></ix:nonFraction> and $<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeBenefitsAndShareBasedCompensation" scale="0" unitRef="usd" id="ixv-18241"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeBenefitsAndShareBasedCompensation" scale="0" unitRef="usd" id="ixv-18242">0</ix:nonFraction></ix:nonFraction> for the three and nine months ended September 30,
2023 and 2022, respectively.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation id="_ShareBasedCompensationOptionAndIncentivePlansPolicy-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221; and FASB ASC Topic 505-50 &#8220;Equity-Based
Payments to Non-Employees&#8221; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllocatedShareBasedCompensationExpense" scale="0" unitRef="usd" id="ixv-18246">817,740</ix:nonFraction> and $<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllocatedShareBasedCompensationExpense" scale="0" unitRef="usd" id="ixv-18247">225,740</ix:nonFraction> for the three months ended September 30, 2023 and 2022, respectively.
Total non-employee stock-based compensation expenses were $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllocatedShareBasedCompensationExpense" scale="0" unitRef="usd" id="ixv-18248">1,409,969</ix:nonFraction> and $<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllocatedShareBasedCompensationExpense" scale="0" unitRef="usd" id="ixv-18249">5,143,483</ix:nonFraction> for the nine months ended September 30, 2023 and 2022,
respectively.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="abvc_BeneficialConversionFeature-c0_cont_1" escape="true" name="abvc:BeneficialConversionFeature" id="ixv-18251"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Beneficial Conversion Feature</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p>

<ix:continuation id="abvc_BeneficialConversionFeature-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_IncomeTaxPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:IncomeTaxPolicyTextBlock" id="ixv-18260"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Income Taxes</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt">&#160;</p>

<ix:continuation continuedAt="_IncomeTaxPolicyTextBlock-c0_cont_2" id="_IncomeTaxPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for income taxes using the
asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood of realization
of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary
differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax
purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire before the Company
is able to realize their benefits, or future deductibility is uncertain.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_IncomeTaxPolicyTextBlock-c0_cont_3" id="_IncomeTaxPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under ASC 740, a tax position is recognized as
a benefit only if it is &#8220;more likely than not&#8221; that the tax position would be sustained in a tax examination, with a tax examination
being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether it is more-likely-than-not
that a tax position will be sustained upon examination, including the resolution of any related appeals or litigations based on the technical
merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount
of benefits recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="abvc:DefinedBenefitPlanFundedPercentages" scale="-2" unitRef="pure" id="ixv-18269">50</ix:nonFraction>
percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition
threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that
no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the
threshold is no longer satisfied. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense
in the year incurred. No significant penalty or interest relating to income taxes has been incurred for the three and nine months ended
September 30, 2023 and 2022. GAAP also provides guidance on de-recognition, classification, interest and penalties, accounting in interim
periods, disclosures and transition.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 117; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_11" id="_SignificantAccountingPoliciesTextBlock-c0_cont_10"><ix:continuation id="_IncomeTaxPolicyTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 22, 2017, the SEC issued Staff Accounting
Bulletin (&#8220;SAB 118&#8221;), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a measurement
period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740.
In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting under ASC
740 is complete. To the extent that a company&#8217;s accounting for certain income tax effects of the Tax Act is incomplete but it is
able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements. If a company
cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740 on the basis of
the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company is able to make reasonable
estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the final impact of the Tax Act
may differ from these estimates, due to, among other things, changes in our interpretations and assumptions, additional guidance that
may be issued by the I.R.S., and actions the Company may take. The Company is continuing to gather additional information to determine
the final impact.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock-c0_cont_1" escape="true" name="abvc:ValuationOfDeferredTaxAssetsPolicyTextBlock" id="ixv-18288"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Valuation of Deferred Tax Assets</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation id="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A valuation allowance is recorded to reduce the
Company&#8217;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#8217;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and results
in the period such determination was made.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_EarningsPerSharePolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:EarningsPerSharePolicyTextBlock" id="ixv-18295"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Loss Per Share of Common Stock</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_EarningsPerSharePolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company calculates net loss per share in accordance
with ASC Topic 260, &#8220;Earnings per Share&#8221;. Basic loss per share is computed by dividing the net loss by the weighted average
number of common stock outstanding during the period. Diluted loss per share is computed similar to basic loss per share except that the
denominator is increased to include the number of additional common stock that would have been outstanding if the potential common stock
equivalents had been issued and if the additional common stock were dilutive. Diluted earnings per share excludes all dilutive potential
shares if their effect is anti-dilutive.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_CommitmentsAndContingenciesPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:CommitmentsAndContingenciesPolicyTextBlock" id="ixv-18302"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Commitments and Contingencies</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_CommitmentsAndContingenciesPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has adopted ASC Topic 450 &#8220;Contingencies&#8221;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss contingencies
are accrued by a charge to income when information available before financial statements are issued or are available to be issued indicates
that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial statements and the amount
of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred. If a loss contingency
is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements when it is at least reasonably
possible that a material loss could be incurred.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" id="ixv-18309"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Foreign-currency Transactions</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the Company&#8217;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#8220;NTD&#8221;) at the rates of exchange in effect when the transactions
occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency is converted into
New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income in the year of conversion
or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated at the prevailing exchange
rates and the resulting differences are charged to current income except for those foreign currencies denominated investments in shares
of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#8217; Equity (Deficit).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 118; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation id="_SignificantAccountingPoliciesTextBlock-c0_cont_11"><ix:nonNumeric contextRef="c0" continuedAt="abvc_TranslationAdjustmentPolicyTextBlock-c0_cont_1" escape="true" name="abvc:TranslationAdjustmentPolicyTextBlock" id="ixv-18330"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Translation Adjustment</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="abvc_TranslationAdjustmentPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accounts of the Company&#8217;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#8220;NT$&#8221;). Such financial statements
were translated into U.S. Dollars (&#8220;$&#8221; or &#8220;USD&#8221;) in accordance ASC 830, &#8220;Foreign Currency Matters&#8221;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, stockholder&#8217;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders&#8217;
equity (deficit).</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock" id="ixv-18337"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Recent Accounting Pronouncements</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<ix:continuation id="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In August 2020, the FASB issued ASU 2020-06, Debt
&#8212; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#8212;Contracts in Entity&#8217;s Own Equity
(Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#8217;s Own Equity (&#8220;ASU 2020-06&#8221;). ASU
2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#8217;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The Company
is currently evaluating the impact that the standard will have on its unaudited consolidated financial statements.</p></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:CollaborativeArrangementDisclosureTextBlock" id="ixv-18346"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>3. COLLABORATIVE AGREEMENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Collaborative agreements with BHK, a related
part</span></b><span style="text-decoration:underline">y</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(i) On February 24, 2015, BioLite Taiwan and BioHopeKing
Corporation (the &#8220;BHK&#8221;) entered into a co-development agreement, (the &#8220;BHK Co-Development Agreement&#8221;), pursuant
to which it is collaborative with BHK to develop and commercialize BLI-1401-2 (Botanical Drug) Triple Negative Breast Cancer (TNBC) Combination
Therapy (BLI-1401-2 Products) in Asian countries excluding Japan for all related intellectual property rights, and has developed it for
medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50 between BHK and the Company. The
BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial sale of the Product in in Asia
excluding Japan.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric><div>

</div><div>


</div><!-- Field: Page; Sequence: 119; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_2" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 27, 2016, BioLite Taiwan and BHK agreed
to amend the payment terms of the milestone payment in an aggregate amount of $<ix:nonFraction contextRef="c139" decimals="-6" format="ixt:num-dot-decimal" name="abvc:MilestonePayments" scale="6" unitRef="usd" id="ixv-18373">10</ix:nonFraction> million based on the following schedule:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><ix:nonNumeric contextRef="c140" continuedAt="_RelatedPartyTransactionTermsAndMannerOfSettlement-c140_cont_1" name="us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement" id="ixv-18379"><span style="font-size: 10pt">&#9679;</span></ix:nonNumeric></td><td style="text-align: justify"><ix:continuation continuedAt="_RelatedPartyTransactionTermsAndMannerOfSettlement-c140_cont_2" id="_RelatedPartyTransactionTermsAndMannerOfSettlement-c140_cont_1"><span style="font-size: 10pt">Upon the signing of the BHK
Co-Development Agreement: $1 million, or 10% of total payment</span></ix:continuation></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RelatedPartyTransactionTermsAndMannerOfSettlement-c140_cont_3" id="_RelatedPartyTransactionTermsAndMannerOfSettlement-c140_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Upon the first Investigational
New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or 10%
of total payment</span></td>
</tr></table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RelatedPartyTransactionTermsAndMannerOfSettlement-c140_cont_4" id="_RelatedPartyTransactionTermsAndMannerOfSettlement-c140_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">At the completion of first
phase II clinical trial: $1 million, or 10% of total payment</span></td>
</tr></table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RelatedPartyTransactionTermsAndMannerOfSettlement-c140_cont_5" id="_RelatedPartyTransactionTermsAndMannerOfSettlement-c140_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">At the initiation of phase
III of clinical trial research: $3 million, or 30% of total payment</span></td>
</tr></table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_RelatedPartyTransactionTermsAndMannerOfSettlement-c140_cont_5"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Upon the New Drug Application
(NDA) submission: $4 million, or 40% of total payment</span></td>
</tr></table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In December 2015, BHK has paid a non-refundable
upfront cash payment of $<ix:nonFraction contextRef="c141" decimals="-6" format="ixt:num-dot-decimal" name="abvc:UpfrontCashPayment" scale="6" unitRef="usd" id="ixv-18422">1</ix:nonFraction> million, or <ix:nonFraction contextRef="c142" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfPaymentsUnderCodevelopmentAgreement" scale="-2" unitRef="pure" id="ixv-18423">10</ix:nonFraction>% of $<ix:nonFraction contextRef="c142" decimals="0" format="ixt:num-dot-decimal" name="abvc:IssuanceOfStockValue" scale="0" unitRef="usd" id="ixv-18424">10,000,000</ix:nonFraction>, upon the signing of BHK Co-Development Agreement. The Company concluded that
the deliverables are considered separate units of accounting as the delivered items have value to the customer on a standalone basis and
recognized this cash receipt as collaboration revenue when all research, technical, and development data was delivered to BHK in 2015.
The receipt is for the compensation of past research efforts and contributions made by BioLite Taiwan before this collaborative agreement
was signed and it does not relate to any future commitments made by BioLite Taiwan and BHK in this collaborative agreement. In August
2016, the Company has received the second milestone payment of NT$<ix:nonFraction contextRef="c143" decimals="0" format="ixt:num-dot-decimal" name="abvc:MilestonePayments" scale="0" unitRef="twd" id="ixv-18425">31,649,000</ix:nonFraction>, approximately equivalent to $<ix:nonFraction contextRef="c143" decimals="-6" format="ixt:num-dot-decimal" name="abvc:IssuanceOfStockValue" scale="6" unitRef="usd" id="ixv-18426">1</ix:nonFraction> million, and recognized collaboration
revenue for the year ended December 31, 2016. As of the date of this report, the Company has not completed the first phase II clinical
trial.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition to the milestone payments, BioLite
Taiwan is entitled to receive royalty on <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="abvc:MilestonePaymentsRoyaltyPercentage" scale="-2" unitRef="pure" id="ixv-18429">12</ix:nonFraction>% of BHK&#8217;s net sales related to BLI-1401-2 Products. As of September 30, 2023 and December
31, 2022, the Company has not earned the royalty under the BHK Co-Development Agreement.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(ii) On December 9, 2015, BioLite Taiwan entered
into another two collaborative agreements (the &#8220;BHK Collaborative Agreements&#8221;), pursuant to which it is collaborative with
BHK to co-develop and commercialize BLI-1005 for &#8220;Targeting Major Depressive Disorder&#8221; (BLI-1005 Products) and BLI-1006 for
&#8220;Targeting Inflammatory Bowel Disease&#8221; (BLI-1006 Products) in Asia excluding Japan for all related intellectual property rights,
and has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50 between
BHK and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial sale of
the Product in in Asia excluding Japan.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c140" name="abvc:CollaborativeAgreementsDescription" id="ixv-18434">In 2015, the Company recognized the cash receipt
in a total of NT$50 million, approximately equivalent to $1.64 million, as collaboration revenue when all research, technical, and development
data was delivered to BHK.</ix:nonNumeric> The Company concluded that the deliverables are considered separate units of accounting as the delivered items
have value to the customer on a standalone basis and recognized this payment as collaboration revenue when all research, technical, data
and development data was delivered to BHK. The cash receipt is for the compensation of past research efforts and contributions made by
BioLite Taiwan before this BHK Collaborative Agreements was signed and it does not relate to any future commitments made by BioLite Taiwan
and BHK in this BHK Collaborative Agreements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" name="abvc:CollaborativeAgreementsDescription" id="ixv-18437">In addition to the total of NT$50 million, approximately
equivalent to $1.64 million, BioLite Taiwan is entitled to receive 50% of the future net licensing income or net sales profit.</ix:nonNumeric> As of September
30, 2023 and December 31, 2022, the Company has not earned the royalty under the BHK Collaborative Agreements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Co-Development agreement with Rgene Corporation,
a related party</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 26, 2017, BriVision entered into a co-development
agreement (the &#8220;Co-Dev Agreement&#8221;) with Rgene Corporation (the &#8220;Rgene&#8221;), a related party under common control
by controlling beneficiary shareholder of YuanGene Corporation and the Company (See Note 8). Pursuant to Co-Dev Agreement, BriVision and
Rgene agreed to co-develop and commercialize ABV-1507 HER2/neu Positive Breast Cancer Combination Therapy, ABV-1511 Pancreatic Cancer
Combination Therapy and ABV-1527 Ovary Cancer Combination Therapy. Under the terms of the Co-Dev Agreement, Rgene is required to pay the
Company $<ix:nonFraction contextRef="c144" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForParticipationLiabilities" scale="0" unitRef="usd" id="ixv-18445">3,000,000</ix:nonFraction> in cash or stock of Rgene with equivalent value by August 15, 2017. The payment is for the compensation of BriVision&#8217;s
past research efforts and contributions made by BriVision before the Co-Dev Agreement was signed and it does not relate to any future
commitments made by BriVision and Rgene in this Co-Dev Agreement. In addition to $<ix:nonFraction contextRef="c145" decimals="0" format="ixt:num-dot-decimal" name="abvc:AdditionCashPayment" scale="0" unitRef="usd" id="ixv-18446">3,000,000</ix:nonFraction>, the Company is entitled to receive <ix:nonFraction contextRef="c145" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfPaymentsUnderCodevelopmentAgreement" scale="-2" unitRef="pure" id="ixv-18447">50</ix:nonFraction>% of
the future net licensing income or net sales profit earned by Rgene, if any, and any development costs shall be equally shared by both
BriVision and Rgene.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 1, 2017, the Company has delivered all
research, technical, data and development data to Rgene. Since both Rgene and the Company are related parties and under common control
by a controlling beneficiary shareholder of YuanGene Corporation and the Company, the Company has recorded the full amount of $<ix:nonFraction contextRef="c146" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdditionalPaidInCapitalCommonStock" scale="0" unitRef="usd" id="ixv-18450">3,000,000</ix:nonFraction>
in connection with the Co-Dev Agreement as additional paid-in capital during the year ended December 31, 2017. During the year ended December
31, 2017, the Company has received $<ix:nonFraction contextRef="c146" decimals="0" format="ixt:num-dot-decimal" name="abvc:AmountReceived" scale="0" unitRef="usd" id="ixv-18451">450,000</ix:nonFraction> in cash. On December 24, 2018, <ix:nonNumeric contextRef="c0" name="abvc:CoDevAgreementDescription" id="ixv-18452">the Company received the remaining balance of $2,550,000 in
the form of newly issued shares of Rgene&#8217;s Common Stock, at the price of NT$50 (approximately equivalent to $1.64 per share), for
an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the year
ended December 31, 2018, the Company has recognized investment loss of $549.</ix:nonNumeric> On December 31, 2018, the Company determined to fully write
off this investment based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and quantitative
analysis of the operating performance of the investee, adverse changes in market conditions and the regulatory or economic environment,
changes in operating structure of Rgene, additional funding requirements, and Rgene&#8217;s ability to remain in business. All projects
that have been initiated will be managed and supported by the Company and Rgene.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 120; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_3" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company and Rgene signed an amendment to the
Co-Dev Agreement on November 10, 2020, pursuant to which both parties agreed to delete AB-1507 HER2/neu Positive Breast Cancer Combination
Therapy and AB 1527 Ovary Cancer Combination Therapy and add ABV-1519 EGFR Positive Non-Small Cell Lung Cancer Combination Therapy and
ABV-1526 Large Intestine / Colon / Rectal Cancer Combination Therapy to the products to be co-developed and commercialized. Other provisions
of the Co-Dev Agreement remain in full force and effect.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 10, 2022, the Company expanded its co-development
partnership with Rgene. On that date, BioKey, ABVC has entered into a Clinical Development Service Agreement with Rgene to guide three
Rgene drug products, RGC-1501 for the treatment of Non-Small Cell Lung Cancer (NSCLC), RGC-1502 for the treatment of pancreatic cancer
and RGC 1503 for the treatment of colorectal cancer patients, through completion of Phase II clinical studies under the U.S. FDA IND regulatory
requirements. Under the terms of the new Services Agreement, BioKey is eligible to receive payments totaling $<ix:nonFraction contextRef="c147" decimals="-5" format="ixt:num-dot-decimal" name="abvc:EligibleToReceivePayments" scale="6" unitRef="usd" id="ixv-18471">3.0</ix:nonFraction> million over a <ix:nonNumeric contextRef="c148" format="ixt-sec:duryear" name="abvc:MilestoneRegulatoryPaymentAmountPeriod" id="ixv-18472">3</ix:nonNumeric>-year
period with each payment amount to be determined by certain regulatory milestones obtained during the agreement period. The Service Agreement
shall remain in effect until the expiration date of the last patent and automatically renew for 5 more years unless terminated earlier
by either party with six months written notice. Either party may terminate the Service Agreement for cause by providing 30 days written
notice.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Through a series of transactions over the past
5 years, the Company and Rgene have co-developed the three drug products covered by the Service Agreement, which has resulted in the Company
owning <ix:nonFraction contextRef="c149" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-18475">31.62</ix:nonFraction>% of Rgene.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As part of the Rgene Studies, the Company agreed
to loan $<ix:nonFraction contextRef="c1" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:LoansPayable" scale="6" unitRef="usd" id="ixv-18478">1.0</ix:nonFraction> million to Rgene, for which Rgene has provided the Company with a <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="abvc:WorkingCapitalConvertibleLoanPercentage" scale="-2" unitRef="pure" id="ixv-18479">5</ix:nonFraction>% working capital convertible loan (the &#8220;Note&#8221;).
If the Note is fully converted, the Company will own an additional <ix:nonFraction contextRef="c150" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-18480">6.4</ix:nonFraction>% of Rgene. The Company is expected to receive the outstanding loan
from the related party by the 2023 Q4, either by cash or conversion of shares of Rgene. <ix:nonNumeric contextRef="c0" name="us-gaap:ConversionOfStockDescription" id="ixv-18481">The Company may convert the Note at any time into
shares of Rgene&#8217;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the stock
price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note.</ix:nonNumeric> The
Note includes standard events of default, as well as a cross default provision pursuant to which a breach of the Service Agreement will
trigger an event of default under the Note if not cured after 5 business days of written notice regarding the breach is provided. Upon
an event of default, the outstanding principal and any accrued and unpaid interest shall be immediately due and payable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Service Agreement shall remain in effect until
the expiration date of the last patent and automatically renew for 5 more years unless terminated earlier by either party with six months
written notice. Either party may terminate the Service Agreement for cause by providing 30 days written notice.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Rgene has further agreed, effective July 1, 2022,
to provide the Company with a seat on Rgene&#8217;s Board of Directors until the loan is repaid in full. The Company has nominated Dr.
Jiang, its Chief Strategy Officer and Director to occupy that seat; Dr. Jiang is also one of the Company&#8217;s largest shareholders,
owning <ix:nonFraction contextRef="c151" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-18486">12.8</ix:nonFraction>% of the Company.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Rgene Studies is a related party transaction.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Collaborative agreement with BioFirst Corporation,
a related party</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 24, 2017, BriVision entered into a collaborative
agreement (the &#8220;BioFirst Collaborative Agreement&#8221;) with BioFirst Corporation (&#8220;BioFirst&#8221;), pursuant to which BioFirst
granted the Company the global licensing right for medical use of the product (the &#8220;Product&#8221;): BFC-1401 Vitreous Substitute
for Vitrectomy. BioFirst is a related party to the Company because a controlling beneficiary shareholder of YuanGene Corporation and the
Company is one of the directors and Common Stock shareholders of BioFirst (See Note 8).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the BioFirst Collaborative Agreement,
the Company will co-develop and commercialize the Product with BioFirst and pay BioFirst in a total amount of $<ix:nonFraction contextRef="c152" decimals="0" format="ixt:num-dot-decimal" name="abvc:IssuanceOfStockValue" scale="0" unitRef="usd" id="ixv-18497">3,000,000</ix:nonFraction> in cash or stock
of the Company before September 30, 2018. The amount of $<ix:nonFraction contextRef="c153" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForParticipationLiabilities" scale="0" unitRef="usd" id="ixv-18498">3,000,000</ix:nonFraction> is in connection with the compensation for BioFirst&#8217;s past research
efforts and contributions made by BioFirst before the BioFirst Collaborative Agreement was signed and it does not relate to any future
commitments made by BioFirst and BriVision in this BioFirst Collaborative Agreement. In addition, the Company is entitled to receive <ix:nonFraction contextRef="c153" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfPaymentsUnderCodevelopmentAgreement" scale="-2" unitRef="pure" id="ixv-18499">50</ix:nonFraction>%
of the future net licensing income or net sales profit, if any, and any development cost shall be equally shared by both BriVision and
BioFirst.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 25, 2017, BioFirst has delivered
all research, technical, data and development data to BriVision. The Company determined to fully expense the entire amount of $<ix:nonFraction contextRef="c154" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostOfGoodsAndServicesSold" scale="0" unitRef="usd" id="ixv-18502">3,000,000</ix:nonFraction>
since currently the related licensing rights do not have alternative future uses. According to ASC 730-10-25-1, absent alternative future
uses the acquisition of product rights to be used in research and development activities must be charged to research and development expenses
immediately. Hence, the entire amount of $<ix:nonFraction contextRef="c155" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherResearchAndDevelopmentExpense" scale="0" unitRef="usd" id="ixv-18503">3,000,000</ix:nonFraction> is fully expensed as research and development expense during the year ended December
31, 2017.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 30, 2019, BriVision entered into a Stock
Purchase Agreement (the &#8220;Purchase Agreement&#8221;) with BioFirst Corporation. Pursuant to the Purchase Agreement, the Company issued
<ix:nonFraction contextRef="c156" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesIssued" scale="0" unitRef="shares" id="ixv-18506">428,571</ix:nonFraction> shares of the Company&#8217;s common stock to BioFirst in consideration for $<ix:nonFraction contextRef="c156" decimals="0" format="ixt:num-dot-decimal" name="abvc:AmountReceived" scale="0" unitRef="usd" id="ixv-18507">3,000,000</ix:nonFraction> owed by the Company to BioFirst (the &#8220;Total
Payment&#8221;) in connection with a certain collaborative agreement between the Company and BioFirst dated July 24, 2017 (the &#8220;Collaborative
Agreement&#8221;). Pursuant to the Collaborative Agreement, BioFirst granted the Company the global licensing right to co-develop BFC-1401
or ABV-1701 Vitreous Substitute for Vitrectomy for medical purposes in consideration for the Total Payment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 5, 2019, BriVision entered into a second
Stock Purchase Agreement (&#8220;Purchase Agreement 2&#8221;) with BioFirst Corporation. Pursuant to Purchase Agreement 2, the Company
issued <ix:nonFraction contextRef="c157" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesIssued" scale="0" unitRef="shares" id="ixv-18510">414,702</ix:nonFraction> shares of the Company&#8217;s common stock to BioFirst in consideration for $<ix:nonFraction contextRef="c157" decimals="0" format="ixt:num-dot-decimal" name="abvc:AmountReceived" scale="0" unitRef="usd" id="ixv-18511">2,902,911</ix:nonFraction> owed by the Company to BioFirst
in connection with a loan provided to BriVision from BioFirst.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>


</div><!-- Field: Page; Sequence: 121; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></span></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: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
November 4, 2020, the Company executed an amendment to the BioFirst Agreement with BioFirst to add ABV-2001 Intraocular Irrigation Solution
and ABV-2002 Corneal Storage Solution to the agreement. ABV-2002 is utilized during a corneal transplant procedure to replace a damaged
or diseased cornea while ABV-2001 has broader utilization during a variety of ocular procedures.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Initially
the Company will focus on ABV-2002, a solution utilized to store a donor cornea prior to either penetrating keratoplasty (full thickness
cornea transplant) or endothelial keratoplasty (back layer cornea transplant). ABV-2002 is a solution comprised of a specific poly amino
acid that protects ocular tissue from damage caused by external osmolarity exposure during pre-surgery storage. The specific polymer
in ABV-2002 can adjust osmolarity to maintain a range of 330 to 390 mOsM thereby permitting hydration within the corneal stroma during
the storage period. Stromal hydration results in (a) maintaining acceptable corneal transparency and (b) prevents donor cornea swelling.
ABV-2002 also contains an abundant phenolic phytochemical found in plant cell walls that provides antioxidant antibacterial properties
and neuroprotection.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Early
testing by BioFirst indicates that ABV-2002 may be more effective for protecting the cornea and retina during long-term storage than
other storage media available today and can be manufactured at lower cost. Further clinical development was put on hold due to the lack
of funding.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, BioFirst was incorporated on November 7, 2006, focusing on the R&amp;D, manufacturing, and sales of innovative patented pharmaceutical
products. The technology of BioFirst comes from the global exclusive licensing agreements BioFirst maintains with domestic R &amp; D
institutions. Currently, BioFirst&#8217;s main research and development product is the vitreous substitute (Vitargus<sup>&#174;</sup>),
licensed by the National Health Research Institutes. Vitargus is the world&#8217;s first bio-degradable vitreous substitute and offers
a number of advantages over current vitreous substitutes by minimizing medical complications and reducing the need for additional surgeries.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vitargus
has started the construction of a GMP factory in Hsinchu Biomedical Science Park, Taiwan, with the aim at building a production base
to supply the global market, and promote the construction of bio-degradable vitreous substitute manufacturing centers in Taiwan. Completion
of this factory would allow ABVC to manufacture Vitargus with world-class technology in a GMP certified pharmaceutical factory. BioFirst
is targeting to complete the construction in 2024.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
above-mentioned equity is before the reverse stock split in 2023.&#160;</span></p></ix:continuation><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock" id="ixv-18555"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>4.
PROPERTY AND EQUIPMENT</b></span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_PropertyPlantAndEquipmentTextBlock-c0_cont_1" escape="true" name="us-gaap:PropertyPlantAndEquipmentTextBlock" id="ixv-18562"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property
and equipment as of September 30, 2023 and December 31, 2022 are summarized as follows:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation id="_PropertyPlantAndEquipmentTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Land</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c160" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-18591">344,522</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c161" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-18596">361,193</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Construction-in-Progress</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c162" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-18603">7,400,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-261">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Buildings and leasehold improvements</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c164" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-18615">2,221,105</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c165" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-18620">2,226,687</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Machinery and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c166" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-18627">1,132,876</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c167" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-18632">1,116,789</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Office equipment</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c168" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-18639">166,027</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c169" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-18644">173,766</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-18651">11,264,530</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-18656">3,878,435</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Less: accumulated depreciation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" scale="0" unitRef="usd" id="ixv-18663">3,310,594</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" scale="0" unitRef="usd" id="ixv-18668">3,304,457</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt">Property and equipment, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentOtherNet" scale="0" unitRef="usd" id="ixv-18675">7,953,936</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentOtherNet" scale="0" unitRef="usd" id="ixv-18680">573,978</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:nonNumeric><div>


</div><div>

</div><!-- Field: Page; Sequence: 122; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></span></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: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation id="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Construction-in-progress
consists of the property recently acquired in Chengdu, China. The Company entered into a cooperation agreement on August 14, 2023, with
Zhong Hui Lian He Ji Tuan, Ltd. (the &#8220;Zhonghui&#8221;). Pursuant thereto, the Company acquired <ix:nonFraction contextRef="c158" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction" scale="-2" unitRef="pure" id="ixv-18701">20</ix:nonFraction>% of the ownership of certain
property and a parcel of the land, with a view to jointly develop the property into a healthcare center for senior living, long-term
care, and medical care in the areas of ABVC&#8217;s special interests, such as Ophthalmology, Oncology, and Central Nervous Systems.
The plan is to establish a base for the China market and global development of these interests.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
valuation of such property is US$<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment" scale="0" unitRef="usd" id="ixv-18706">37,000,000</ix:nonFraction>; based on the Company&#8217;s <ix:nonFraction contextRef="c159" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-18707">20</ix:nonFraction>% ownership, the Company acquired the value of US$<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:FairValueOfAssetsAcquired" scale="0" unitRef="usd" id="ixv-18708">7,400,000</ix:nonFraction>.
In exchange, the Company issued to Zhonghui an aggregate of <ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockCapitalSharesReservedForFutureIssuance" scale="0" unitRef="shares" id="ixv-18709">370,000</ix:nonFraction> shares (the &#8220;Shares&#8221;) of common stock, at a per share
price of $<ix:nonFraction contextRef="c1" decimals="1" format="ixt:num-dot-decimal" name="us-gaap:SharePrice" scale="0" unitRef="usdPershares" id="ixv-18710">20.0</ix:nonFraction>. The Shares are subject to a lock-up period of one year following the closing date of the transaction. In addition, the
parties agreed that, after one year following the closing of the transaction, if the market value of the Shares or the value of the Property
increases or decreases, the parties will negotiate in good faith to make reasonable adjustments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
asset ownership certification is in the application process. However, the Company's ownership rights to the property and the associated
land parcel, or a suitable replacement property, are safeguarded under the terms of the cooperation agreement, which is legally binding
and enforceable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Construction-in-progress is planned to finish before the end of 2024.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation
expenses were $<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationDepletionAndAmortization" scale="0" unitRef="usd" id="ixv-18723">7,459</ix:nonFraction> and $<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationDepletionAndAmortization" scale="0" unitRef="usd" id="ixv-18724">6,462</ix:nonFraction> for three months ended September 30, 2023 and 2022, respectively.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation
expenses were $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationDepletionAndAmortization" scale="0" unitRef="usd" id="ixv-18729">20,949</ix:nonFraction> and $<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationDepletionAndAmortization" scale="0" unitRef="usd" id="ixv-18730">17,364</ix:nonFraction> for nine months ended September 30, 2023 and 2022, respectively.</span></p></ix:continuation><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_LongTermDebtTextBlock-c0_cont_1" escape="true" name="us-gaap:LongTermDebtTextBlock" id="ixv-18735"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5.
LONG-TERM INVESTMENTS</b></span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks-c0_cont_1" escape="true" name="abvc:ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks" id="ixv-18747"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
ownership percentages of each investee are listed as follows:</span></ix:nonNumeric></td>
</tr></table>
<p style="font: 7pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation id="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Ownership percentage</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">September&#160;30,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: center">Accounting</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Name of related party</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">treatments</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Braingenesis Biotechnology Co., Ltd.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c173" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-18785">0.22</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c174" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-18790">0.22</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 11%; text-align: center"><ix:nonNumeric contextRef="c175" name="us-gaap:EquityMethodInvestmentAdditionalInformation" id="ixv-18794">Cost Method</ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Genepharm Biotech Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c176" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-18800">0.92</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c177" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-18805">0.92</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c178" name="us-gaap:EquityMethodInvestmentAdditionalInformation" id="ixv-18809">Cost Method</ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">BioHopeKing Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c179" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-18815">8.03</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c180" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-18820">8.03</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c181" name="us-gaap:EquityMethodInvestmentAdditionalInformation" id="ixv-18824">Cost Method</ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">BioFirst Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c182" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-18830">23.53</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c183" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-18835">21.77</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c184" name="us-gaap:EquityMethodInvestmentAdditionalInformation" id="ixv-18839">Equity&#160;Method</ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Rgene Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c185" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-18845">28.85</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c186" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-18850">28.85</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c187" name="us-gaap:EquityMethodInvestmentAdditionalInformation" id="ixv-18854">Equity Method</ix:nonNumeric></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:nonNumeric><div>


</div><div>

</div><!-- Field: Page; Sequence: 123; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></span></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: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation continuedAt="_LongTermDebtTextBlock-c0_cont_2" id="_LongTermDebtTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock-c0_cont_1" escape="true" name="abvc:ScheduleOfExtentInvesteeReliesTableTextBlock" id="ixv-18878"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
extent the investee relies on the company for its business are summarized as follows:</span></ix:nonNumeric></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation id="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid; width: 35%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name of
    related party</b></span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 63%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The extent
    the investee relies on the Company for its business </b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Braingenesis Biotechnology Co., Ltd.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><ix:nonNumeric contextRef="c188" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-18899"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Genepharm Biotech Corporation</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><ix:nonNumeric contextRef="c189" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-18907"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioHopeKing Corporation</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><ix:nonNumeric contextRef="c190" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-18915"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><ix:nonNumeric contextRef="c191" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-18923"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loaned from investee and provides research and development support service</span></ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><ix:nonNumeric contextRef="c192" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-18931"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></ix:nonNumeric></td></tr>
  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="abvc_ScheduleOfLongTermInvestmentTableTextBlock-c0_cont_1" escape="true" name="abvc:ScheduleOfLongTermInvestmentTableTextBlock" id="ixv-18942"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Long-term
investment mainly consists of the following:</span></ix:nonNumeric></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<ix:continuation id="abvc_ScheduleOfLongTermInvestmentTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Non-marketable Cost Method Investments, net</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Braingenesis Biotechnology Co., Ltd.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c193" decimals="0" format="ixt:num-dot-decimal" name="abvc:NonmarketableCostMethodInvestmentsNet" scale="0" unitRef="usd" id="ixv-18980">6,838</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c194" decimals="0" format="ixt:num-dot-decimal" name="abvc:NonmarketableCostMethodInvestmentsNet" scale="0" unitRef="usd" id="ixv-18985">7,169</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Genepharm Biotech Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c195" decimals="0" format="ixt:num-dot-decimal" name="abvc:NonmarketableCostMethodInvestmentsNet" scale="0" unitRef="usd" id="ixv-18992">20,876</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c196" decimals="0" format="ixt:num-dot-decimal" name="abvc:NonmarketableCostMethodInvestmentsNet" scale="0" unitRef="usd" id="ixv-18997">21,887</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">BioHopeKing Corporation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c197" decimals="0" format="ixt:num-dot-decimal" name="abvc:NonmarketableCostMethodInvestmentsNet" scale="0" unitRef="usd" id="ixv-19004">775,491</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c198" decimals="0" format="ixt:num-dot-decimal" name="abvc:NonmarketableCostMethodInvestmentsNet" scale="0" unitRef="usd" id="ixv-19009">813,014</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Sub total</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:NonmarketableCostMethodInvestmentsNet" scale="0" unitRef="usd" id="ixv-19016">803,205</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:NonmarketableCostMethodInvestmentsNet" scale="0" unitRef="usd" id="ixv-19021">842,070</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Equity Method Investments, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">BioFirst Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c199" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestments" scale="0" unitRef="usd" id="ixv-19038">1,874,190</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-262">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Rgene Corporation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-263">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-264">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestments" scale="0" unitRef="usd" id="ixv-19062">2,677,395</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestments" scale="0" unitRef="usd" id="ixv-19067">842,070</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst
Corporation (the &#8220;BioFirst&#8221;):</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company holds an equity interest in BioFirst Corporation, accounting for its equity interest using the equity method to accounts for
its equity investment as prescribed in ASC 323, Investments&#8212;Equity Method and Joint Ventures (&#8220;ASC 323&#8221;). Equity method
adjustments include the Company&#8217;s proportionate share of investee&#8217;s income or loss and other adjustments required by the
equity method. As of September 30, 2023 and December 31, 2022, the Company owns <ix:nonFraction contextRef="c170" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:VariableInterestEntityOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-19082">23.53</ix:nonFraction>% and <ix:nonFraction contextRef="c171" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:VariableInterestEntityOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-19083">21.77</ix:nonFraction>% common stock shares of BioFirst, respectively.
The Company made a prepayment for equity investment in BioFirst to purchase additional <ix:nonFraction contextRef="c170" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesPurchaseOfAssets" scale="0" unitRef="shares" id="ixv-19084">317,000</ix:nonFraction> shares to be issued by BioFirst in the
aggregate amount of $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TemporaryEquityAggregateAmountOfRedemptionRequirement" scale="0" unitRef="usd" id="ixv-19085">618,150</ix:nonFraction>, recorded as prepayment for long-term investments as of December 31, 2022. On July 19, 2023, the Company
successfully completed the registration process for this Investment. The initial prepayment amounted to $<ix:nonFraction contextRef="c172" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" scale="0" unitRef="usd" id="ixv-19086">589,620</ix:nonFraction>, transferred into <ix:nonFraction contextRef="c172" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesPurchaseOfAssets" scale="0" unitRef="shares" id="ixv-19087">317,000</ix:nonFraction>
shares. In addition, The Company also converted a loan of $<ix:nonFraction contextRef="c170" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal" scale="0" unitRef="usd" id="ixv-19088">1,284,570</ix:nonFraction> into <ix:nonFraction contextRef="c170" decimals="0" format="ixt:num-dot-decimal" name="abvc:ConvertedALoanIntoShares" scale="0" unitRef="shares" id="ixv-19089">677,450</ix:nonFraction> shares of BioFirst.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Summarized
financial information for the Company&#8217;s equity method investee, BioFirst, is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfCondensedBalanceSheetTableTextBlock-c0_cont_1" escape="true" name="srt:ScheduleOfCondensedBalanceSheetTableTextBlock" id="ixv-19100">Balance
Sheet</ix:nonNumeric>s</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation continuedAt="_ScheduleOfCondensedBalanceSheetTableTextBlock-c0_cont_2" id="_ScheduleOfCondensedBalanceSheetTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September&#160;30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Current Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c203" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd" id="ixv-19128">1,690,060</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c204" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd" id="ixv-19133">1,543,152</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Non-current Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c203" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsNoncurrent" scale="0" unitRef="usd" id="ixv-19140">651,221</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c204" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsNoncurrent" scale="0" unitRef="usd" id="ixv-19145">739,472</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c203" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-19152">2,236,708</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c204" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-19157">2,663,051</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Non-current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c203" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesNoncurrent" scale="0" unitRef="usd" id="ixv-19164">366,634</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c204" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesNoncurrent" scale="0" unitRef="usd" id="ixv-19169">103,447</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Stockholders&#8217; Equity (Deficit)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c205" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityOther" scale="0" sign="-" unitRef="usd" id="ixv-19176">262,061</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c206" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityOther" scale="0" sign="-" unitRef="usd" id="ixv-19181">483,874</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>


</div><div>

</div><!-- Field: Page; Sequence: 124; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></span></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: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation continuedAt="_LongTermDebtTextBlock-c0_cont_3" id="_LongTermDebtTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfCondensedIncomeStatementTableTextBlock-c0_cont_1" escape="true" name="srt:ScheduleOfCondensedIncomeStatementTableTextBlock" id="ixv-19201"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Statement
of Operations</i></span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation continuedAt="_ScheduleOfCondensedIncomeStatementTableTextBlock-c0_cont_2" id="_ScheduleOfCondensedIncomeStatementTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Nine months Ended<br/> September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c211" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GainLossOnSalesOfLoansNet" scale="0" unitRef="usd" id="ixv-19232">739</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c212" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GainLossOnSalesOfLoansNet" scale="0" unitRef="usd" id="ixv-19237">23,079</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Gross profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c211" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GrossProfit" scale="0" unitRef="usd" id="ixv-19244">291</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c212" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GrossProfit" scale="0" unitRef="usd" id="ixv-19249">5,747</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net loss</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c211" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd" id="ixv-19256">986,181</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c212" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd" id="ixv-19261">993,643</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Share of losses from investments accounted for using the equity method</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-265">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-266">-</div></td><td style="text-align: left">&#160;</td></tr>
  </table></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene
Corporation (the &#8220;Rgene&#8221;)</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Both
Rgene and the Company are under common control by Dr. Tsung-Shann Jiang, the CEO and Chairman of the BioLite Inc. Since Dr. Tsung-Shann
Jiang is able to exercise significant influence, but not control, over the Rgene, the Company determined to use the equity method to
account for its equity investment as prescribed in ASC 323, Investments&#8212;Equity Method and Joint Ventures (&#8220;ASC 323&#8221;).
Equity method adjustments include the Company&#8217;s proportionate share of investee&#8217;s income or loss and other adjustments required
by the equity method. As of September 30, 2023 and December 31, 2022, the Company owns <ix:nonFraction contextRef="c0" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" scale="-2" unitRef="pure" id="ixv-19288">28.85</ix:nonFraction>% and <ix:nonFraction contextRef="c14" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" scale="-2" unitRef="pure" id="ixv-19289">28.85</ix:nonFraction>% Common Stock shares of Rgene,
respectively. On March 31, 2023, Dr. Tsung-Shann Jiang has been elected to become the Chairman of Rgene.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Summarized
financial information for the Company&#8217;s equity method investee, Rgene, is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Balance
Sheets</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation id="_ScheduleOfCondensedBalanceSheetTableTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Current Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c207" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd" id="ixv-19326">56,091</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c208" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd" id="ixv-19331">68,302</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Non-current Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c207" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsNoncurrent" scale="0" unitRef="usd" id="ixv-19338">239,594</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c208" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsNoncurrent" scale="0" unitRef="usd" id="ixv-19343">303,893</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c207" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-19350">2,407,204</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c208" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-19355">2,478,868</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Non-current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c207" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesNoncurrent" scale="0" unitRef="usd" id="ixv-19362">1,465</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c208" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesNoncurrent" scale="0" unitRef="usd" id="ixv-19367">2,441</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Shareholders&#8217; Deficit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c209" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityOther" scale="0" sign="-" unitRef="usd" id="ixv-19374">2,112,984</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c210" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityOther" scale="0" sign="-" unitRef="usd" id="ixv-19379">2,109,114</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  </table></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Statement
of Operations</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation id="_ScheduleOfCondensedIncomeStatementTableTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Nine months Ended<br/> September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net sales</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-267">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-268">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Gross Profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-269">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-270">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net loss</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c213" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd" id="ixv-19438">231,445</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c214" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd" id="ixv-19443">450,995</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Share of loss from investments accounted for using the equity method</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-271">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-272">-</div></td><td style="text-align: left">&#160;</td></tr>
  </table></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disposition
of long-term investment</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the nine months ended September 30, 2023 and 2022, there is no disposition of long-term investment.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>

</div><div>

</div><!-- Field: Page; Sequence: 125; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></span></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: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation id="_LongTermDebtTextBlock-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Losses
on Equity Investments</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_EquityMethodInvestmentsTextBlock-c0_cont_1" escape="true" name="us-gaap:EquityMethodInvestmentsTextBlock" id="ixv-19498"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
components of losses on equity investments for each period were as follows:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation id="_EquityMethodInvestmentsTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="font-size: 11pt; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td colspan="5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Nine months Ended<br/>
 September&#160;30,</b></span></td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 11pt; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; font-size: 11pt">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: center">&#160;</td><td colspan="5" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Unaudited)</b></span></td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Share of equity method investee losses</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-273">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-274">-</div></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  </table></ix:continuation></ix:continuation><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="abvc:ConvertibleNotesPayableTextBlock" id="ixv-19547"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>6.
CONVERTIBLE NOTES PAYABLE</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 23, 2023, the Company entered into a securities purchase agreement (the &#8220;Lind Securities Purchase Agreement&#8221;) with
Lind Global Fund II, LP (&#8220;Lind&#8221;), pursuant to which the Company issued Lind a secured, convertible note in the principal
amount of $<ix:nonFraction contextRef="c215" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal" scale="0" unitRef="usd" id="ixv-19555">3,704,167</ix:nonFraction> (the &#8220;Lind Offering&#8221;), for a purchase price of $<ix:nonFraction contextRef="c216" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForPreviousAcquisition" scale="0" unitRef="usd" id="ixv-19556">3,175,000</ix:nonFraction> (the &#8220;Lind Note&#8221;), that is convertible
into shares of the Company&#8217;s common stock at an initial conversion price of $<ix:nonFraction contextRef="c217" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockConvertibleConversionPrice" scale="0" unitRef="usdPershares" id="ixv-19557">1.05</ix:nonFraction> per share, subject to adjustment (the &#8220;Note
Shares&#8221;). The Company also issued Lind a common stock purchase warrant (the &#8220;Lind Warrant&#8221;) to purchase up to <ix:nonFraction contextRef="c217" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesIssued" scale="0" unitRef="shares" id="ixv-19558">5,291,667</ix:nonFraction>
shares of the Company&#8217;s common stock at an initial exercise price of $<ix:nonFraction contextRef="c216" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DeferredCompensationArrangementWithIndividualExercisePrice" scale="0" unitRef="usdPershares" id="ixv-19559">1.05</ix:nonFraction> per share, subject to adjustment (each, a &#8220;Warrant
Share,&#8221; together with the Note, Note Shares and Warrants, the &#8220;Lind Securities&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Beginning
with the date that is six months from the issuance date of the Lind Note and on each one (1) month anniversary thereafter, the Company
shall pay Lind an amount equal to $<ix:nonFraction contextRef="c218" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-19564">308,650.58</ix:nonFraction>, until the outstanding principal amount of the Lind Note has been paid in full prior to
or on the Maturity Date or, if earlier, upon acceleration, conversion or redemption of the Lind Note in accordance with the terms thereof
(the &#8220;Monthly Payments&#8221;). At the Company&#8217;s discretion, the Monthly Payments shall be made in (i) cash, (ii) shares
of the Company&#8217;s common stock, or (iii) a combination of cash and Shares; if made in shares, the number of shares shall be determined
by dividing (x) the principal amount being paid in shares by (y) <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfAverageAmount" scale="-2" unitRef="pure" id="ixv-19565">90</ix:nonFraction>% of the average of the 5 lowest daily VWAPs during the 20 trading
days prior to the applicable payment date. The Lind Notes sets forth certain conditions that must be satisfied before the Company may
make any Monthly Payments in shares of common stock. If the Company makes a Monthly Payment in cash, the Company must also pay Lind a
cash premium of <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfCashPermium" scale="-2" unitRef="pure" id="ixv-19566">5</ix:nonFraction>% of such Monthly Payment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon
the occurrence of any Event of Default (as defined in the Lind Note), the Company must pay Lind an amount equal to <ix:nonFraction contextRef="c219" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfOutstandingPrincipalAmount" scale="-2" unitRef="pure" id="ixv-19571">120</ix:nonFraction>% of the then outstanding
principal amount of the Lind Note (the &#8220;Mandatory Default Amount&#8221;), in addition to any other remedies under the Note or the
other Transaction Documents. The Company and Lind entered into a letter agreement on September 12, 2023, pursuant to which the Mandatory
Default Amount was reduced to <ix:nonFraction contextRef="c220" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfOutstandingPrincipalAmount" scale="-2" unitRef="pure" id="ixv-19572">115</ix:nonFraction>% of the then outstanding principal amount of the Lind Note; pursuant to the letter agreement, Lind
also agreed to waive any default associated with the Company&#8217;s market capitalization being below $<ix:nonFraction contextRef="c221" decimals="-5" format="ixt:num-dot-decimal" name="us-gaap:GeneralPartnersCapitalAccount" scale="6" unitRef="usd" id="ixv-19573">12.5</ix:nonFraction> million for 10 consecutive
days through February 23, 2024, but retained its right to convert its Note. In addition, if the Company is unable to increase its market
capitalization and is unable to obtain a further waiver or amendment to the Lind Note, then the Company could experience an event of
default under the Lind Note, which could have a material adverse effect on the Company&#8217;s liquidity, financial condition, and results
of operations. The Company cannot make any assurances regarding the likelihood, certainty, or exact timing of the Company&#8217;s ability
to increase its market capitalization, as such metric is not within the immediate control of the Company and depends on a variety of
factors outside the Company&#8217;s control. &#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Lind Warrant may be exercised via cashless exercise.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
July 2023, the warrant exercise price was reset to $<ix:nonFraction contextRef="c222" decimals="1" format="ixt:num-dot-decimal" name="us-gaap:WarrantExercisePriceIncrease" scale="0" unitRef="usdPershares" id="ixv-19582">3.5</ix:nonFraction> in accordance to the issuance of common stock in relation to securities purchase
agreement on July 2023.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of September 30, 2023 and December 31, 2022, the aggregate carrying values of the convertible debentures were $<ix:nonFraction contextRef="c218" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConvertibleDebt" scale="0" unitRef="usd" id="ixv-19587">1,654,004</ix:nonFraction> and $<ix:nonFraction contextRef="c223" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConvertibleDebt" scale="0" unitRef="usd" id="ixv-19588"><ix:nonFraction contextRef="c224" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentIncreaseAccruedInterest" scale="0" unitRef="usd" id="ixv-19589">0</ix:nonFraction></ix:nonFraction>, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total
interest expenses in connection with the above convertible note payable were $<ix:nonFraction contextRef="c225" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConvertibleNotesPayable" scale="0" unitRef="usd" id="ixv-19594">1,323,032</ix:nonFraction> and $<ix:nonFraction contextRef="c226" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConvertibleNotesPayable" scale="0" unitRef="usd" id="ixv-19595">0</ix:nonFraction> for the nine months ended September 30,
2023 and 2022, respectively.</span></p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><!-- Field: Page; Sequence: 126; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></span></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: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DebtDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:DebtDisclosureTextBlock" id="ixv-19612"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>7.
BANK LOANS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfShortTermDebtTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfShortTermDebtTextBlock" id="ixv-19624"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term
bank loan consists of the following:</span></ix:nonNumeric></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation id="_ScheduleOfShortTermDebtTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">September&#160;30,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Cathay United Bank</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c262" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-19659">232,500</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c263" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-19664">243,750</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">CTBC Bank</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c264" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-19671">620,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c265" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-19676">650,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Cathay Bank</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-275">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c258" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-19688">1,000,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-19695">852,500</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-19700">1,893,750</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Cathay
United Bank</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 28, 2016, BioLite Taiwan and Cathay United Bank entered into a one-year bank loan agreement (the &#8220;Cathay United Loan Agreement&#8221;)
in a credit limit amount of NT$<ix:nonFraction contextRef="c227" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentRepurchasedFaceAmount" scale="0" unitRef="twd" id="ixv-19711">7,500,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c227" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentRepurchasedFaceAmount" scale="0" unitRef="usd" id="ixv-19712">232,500</ix:nonFraction>. The term started June 28, 2016 with maturity date at June 28, 2017.
The loan balance bears interest at a floating rate of prime rate plus <ix:nonFraction contextRef="c228" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateIncreaseDecrease" scale="-2" unitRef="pure" id="ixv-19713">1.15</ix:nonFraction>%. The prime rate is based on term deposit saving interest
rate of Cathay United Bank. The Company renews the agreement with the bank every year. On September 6, 2022, BioLite Taiwan extended
the Cathay United Loan Agreement with the same principal amount of NT$<ix:nonFraction contextRef="c229" decimals="0" format="ixt:num-dot-decimal" name="abvc:principalAmount" scale="0" unitRef="twd" id="ixv-19714">7,500,000</ix:nonFraction>, equivalent to $232,500 for one year, which is due on
September 6, 2023. On September 6, 2023, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal amount of NT$<ix:nonFraction contextRef="c230" decimals="0" format="ixt:num-dot-decimal" name="abvc:principalAmount" scale="0" unitRef="twd" id="ixv-19715">7,500,000</ix:nonFraction>,
equivalent to $<ix:nonFraction contextRef="c230" decimals="0" format="ixt:num-dot-decimal" name="abvc:principalAmount" scale="0" unitRef="usd" id="ixv-19716">232,500</ix:nonFraction> for one year, which is due on September 6, 2024. As of September 30, 2023 and December 31, 2022, the effective
interest rates per annum was <ix:nonFraction contextRef="c0" decimals="4" format="ixt:num-dot-decimal" name="abvc:DebtInstrumentIEffectiventerestRatePercentage" scale="-2" unitRef="pure" id="ixv-19717">2.85</ix:nonFraction>% and <ix:nonFraction contextRef="c231" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" scale="-2" unitRef="pure" id="ixv-19718">2.67</ix:nonFraction>%, respectively. The loan is collateralized by the building and improvement of BioLite Taiwan,
and is also personal guaranteed by the Company&#8217;s chairman.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest
expenses were $<ix:nonFraction contextRef="c232" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-19723">1,742</ix:nonFraction> and $<ix:nonFraction contextRef="c233" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-19724">1,604</ix:nonFraction> for the three months ended September 30, 2023 and 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest
expenses were $<ix:nonFraction contextRef="c234" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-19729">5,136</ix:nonFraction> and $<ix:nonFraction contextRef="c235" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-19730">4,401</ix:nonFraction> for the nine months ended September 30, 2023 and 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">CTBC
Bank</span>&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 12, 2017 and July 19, 2017, BioLite Taiwan and CTBC Bank entered into two short-term saving secured bank loan agreements (the &#8220;CTBC
Loan Agreements&#8221;) in a credit limit amount of NT$<ix:nonFraction contextRef="c236" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentRepurchasedFaceAmount" scale="0" unitRef="twd" id="ixv-19740">10,000,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c236" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentRepurchasedFaceAmount" scale="0" unitRef="usd" id="ixv-19741">310,000</ix:nonFraction>, and NT$<ix:nonFraction contextRef="c237" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentRepurchasedFaceAmount" scale="0" unitRef="twd" id="ixv-19742">10,000,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c237" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentRepurchasedFaceAmount" scale="0" unitRef="usd" id="ixv-19743">310,000</ix:nonFraction>,
respectively. Both two loans with the same maturity date at <ix:nonNumeric contextRef="c239" format="ixt:date-monthname-day-year-en" name="us-gaap:DebtInstrumentMaturityDate" id="ixv-19744"><ix:nonNumeric contextRef="c238" format="ixt:date-monthname-day-year-en" name="us-gaap:DebtInstrumentMaturityDate" id="ixv-19745">January 19, 2018</ix:nonNumeric></ix:nonNumeric>. In February 2018, BioLite Taiwan combined two loans and
extended the loan contract with CTBC for <ix:nonNumeric contextRef="c239" format="ixt-sec:durwordsen" name="us-gaap:DebtInstrumentTerm" id="ixv-19746"><ix:nonNumeric contextRef="c238" format="ixt-sec:durwordsen" name="us-gaap:DebtInstrumentTerm" id="ixv-19747">one year</ix:nonNumeric></ix:nonNumeric>. The Company renews the agreement with the bank every year. The loan balances bear
interest at a fixed rate of <ix:nonFraction contextRef="c240" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateIncreaseDecrease" scale="-2" unitRef="pure" id="ixv-19748">2.5</ix:nonFraction>% per annum. The loan is secured by the money deposited in a savings account with the CTBC Bank. This
loan was also personal guaranteed by the Company&#8217;s chairman and BioFirst. During the year ended December 31, 2020, BioLite Taiwan
has opened a TCD account with CTBC bank to guarantee the loan going forward.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest
expenses were $<ix:nonFraction contextRef="c241" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-19753">3,752</ix:nonFraction> and $<ix:nonFraction contextRef="c242" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-19754">3,289</ix:nonFraction> for the three months ended September 30, 2023 and 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest
expenses were $<ix:nonFraction contextRef="c240" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-19759">11,681</ix:nonFraction> and $<ix:nonFraction contextRef="c243" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-19760">9,002</ix:nonFraction> for the nine months ended September 30, 2023 and 2022, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:nonNumeric><div>

</div><div>

</div><!-- Field: Page; Sequence: 127; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></span></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: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation id="_DebtDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Cathay
Bank</span>&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
January 21, 2019, the Company received a loan in the amount of $<ix:nonFraction contextRef="c244" decimals="0" format="ixt:num-dot-decimal" name="abvc:ReceivedLoanAmount" scale="0" unitRef="usd" id="ixv-19785">500,000</ix:nonFraction> from Cathay Bank (the &#8220;Bank&#8221;) pursuant to a business
loan agreement (the &#8220;Loan Agreement&#8221;) entered by and between the Company and Bank on January 8, 2019 and a promissory note
(the &#8220;Note&#8221;) executed by the Company on the same day. The Loan Agreement provides for a revolving line of credit in the principal
amount of $<ix:nonFraction contextRef="c245" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentRepurchasedFaceAmount" scale="0" unitRef="usd" id="ixv-19786">1,000,000</ix:nonFraction> with a maturity date (the &#8220;Maturity Date&#8221;) of January 1, 2020. The Note executed in connection with
the Loan Agreement bears an interest rate (the &#8220;Regular Interest Rate&#8221;) equal to the sum of one percent (<ix:nonFraction contextRef="c246" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateIncreaseDecrease" scale="-2" unitRef="pure" id="ixv-19787">1</ix:nonFraction>%) and the prime
rate as published in the Wall Street Journal (the &#8220;Index&#8221;) and the accrued interest shall become payable each month from
February 1, 2019. Pursuant to the Note, the Company shall pay the entire outstanding principal plus accrued unpaid interest on the Maturity
Date and may prepay portion or all of the Note before the Maturity Date without penalty. If the Company defaults on the Note, the default
interest rate shall become five percent (<ix:nonFraction contextRef="c247" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateIncreaseDecrease" scale="-2" unitRef="pure" id="ixv-19788">5</ix:nonFraction>%) plus the Regular Interest Rate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with the Note and Loan Agreement, on January 8, 2019, each of Dr. Tsung Shann Jiang and Dr. George Lee, executed a commercial
guaranty (the &#8220;Guaranty&#8221;) to guaranty the loans for the Company pursuant to the Loan Agreement and Note, severally and individually,
in the amount not exceeding $<ix:nonFraction contextRef="c248" decimals="0" format="ixt:num-dot-decimal" name="abvc:LoanAgreementAndNoteAmountNotExceeding" scale="0" unitRef="usd" id="ixv-19793">500,000</ix:nonFraction> each until the entire Note plus interest are fully paid and satisfied. Dr. Tsung Shann Jiang is
the Chairman and Chief Executive Officer of BioLite Holding, Inc. and Dr. George Lee serves as the Chairman of the board of directors
of BioKey. On December 29, 2020, the Company entered into a new loan extension agreement and assignment of deposit account with the Bank,
which allowed Dr. Tsung Shann Jiang and Dr. George Lee to be removed as guarantees from the list of Guaranty.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, on January 8, 2019, each of the Company and BioKey, a wholly-owned subsidiary of the Company, signed a commercial security
agreement (the &#8220;Security Agreement&#8221;) to secure the loans under the Loan Agreement and the Note. Pursuant to the Security
Agreements, each of the Company and BioKey (each, a &#8220;Grantor&#8221;, and collectively, the &#8220;Grantors&#8221;) granted security
interest in the collaterals as defined therein, comprised of almost all of the assets of each Grantor, to secure such loans for the benefit
of the Bank. On June 30, 2020, the Company extended the Loan Agreement with the same term for seven months, which is due on October 31,
2020. On April 8, 2020 and October 3, 2020, the Company repaid an aggregated principal amount of $<ix:nonFraction contextRef="c249" decimals="0" format="ixt:num-dot-decimal" name="abvc:ReceivedLoanAmount" scale="0" unitRef="usd" id="ixv-19798"><ix:nonFraction contextRef="c250" decimals="0" format="ixt:num-dot-decimal" name="abvc:ReceivedLoanAmount" scale="0" unitRef="usd" id="ixv-19799">350,000</ix:nonFraction></ix:nonFraction>. On December 3, 2020, the Company
renewed the Loan Agreement with the principal amount of $<ix:nonFraction contextRef="c251" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentRepurchasedFaceAmount" scale="0" unitRef="usd" id="ixv-19800">650,000</ix:nonFraction> for ten months, which is due on October 31, 2021. On October 31, 2021,
the Company renewed the Loan Agreement with the principal amount of $<ix:nonFraction contextRef="c252" decimals="0" format="ixt:num-dot-decimal" name="abvc:principalAmount" scale="0" unitRef="usd" id="ixv-19801">650,000</ix:nonFraction> for twelve months, which is due on October 30, 2022. On
September 24, 2021, the Cathay Bank has increased the line of credit to $<ix:nonFraction contextRef="c253" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentRepurchasedFaceAmount" scale="0" unitRef="usd" id="ixv-19802">1,000,000</ix:nonFraction> from $<ix:nonFraction contextRef="c254" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentRepurchasedFaceAmount" scale="0" unitRef="usd" id="ixv-19803">650,000</ix:nonFraction>. The Loan Agreement was further extended
and due on December 31, 2022. The outstanding loan balance was $<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="abvc:OutstandingBalance" scale="0" unitRef="usd" id="ixv-19804">1,000,000</ix:nonFraction> as of December 31, 2022. On February 23, 2023, the bank loan
from Cathay Bank was fully repaid. As of September 30, 2023 and December 31, 2022, the effective interest rates per annum was <ix:nonFraction contextRef="c255" decimals="2" format="ixt:num-dot-decimal" name="abvc:DebtInstrumentIEffectiventerestRatePercentage" scale="-2" unitRef="pure" id="ixv-19805">0</ix:nonFraction>% and
<ix:nonFraction contextRef="c256" decimals="2" format="ixt:num-dot-decimal" name="abvc:DebtInstrumentIEffectiventerestRatePercentage" scale="-2" unitRef="pure" id="ixv-19806">8</ix:nonFraction>%, respectively and the outstanding loan balance were $<ix:nonFraction contextRef="c257" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermLineOfCredit" scale="0" unitRef="usd" id="ixv-19807">0</ix:nonFraction> and $<ix:nonFraction contextRef="c258" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermLineOfCredit" scale="0" unitRef="usd" id="ixv-19808">1,000,000</ix:nonFraction>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest
expenses were $<ix:nonFraction contextRef="c259" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-19813">0</ix:nonFraction> and $<ix:nonFraction contextRef="c260" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-19814">12,446</ix:nonFraction> for the three months ended September 30, 2023 and 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest
expenses were $<ix:nonFraction contextRef="c255" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-19819">10,209</ix:nonFraction> and $<ix:nonFraction contextRef="c261" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-19820">28,109</ix:nonFraction> for the nine months ended September 30, 2023 and 2022, respectively.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><!-- Field: Page; Sequence: 128; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></span></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: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock" id="ixv-19837"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>8.
RELATED PARTIES TRANSACTIONS</b>&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfRelatedPartyTransactionsTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock" id="ixv-19844"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
related parties of the company with whom transactions are reported in these financial statements are as follows:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation id="_ScheduleOfRelatedPartyTransactionsTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid; padding-left: 0.125in; text-indent: -0.125in; width: 30%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name of
    entity or Individual</b></span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: left; width: 68%; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Relationship
    with the Company and its subsidiaries</b></span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation (the
    &#8220;BioFirst&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><ix:nonNumeric contextRef="c291" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-19865"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity controlled by controlling beneficiary shareholder of YuanGene</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst (Australia) Pty
    Ltd. (the &#8220;BioFirst (Australia)&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><ix:nonNumeric contextRef="c292" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-19873"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</span></ix:nonNumeric></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation (the
    &#8220;Rgene&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><ix:nonNumeric contextRef="c293" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-19881"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene; the Chairman of Rgene is Mr. Tsung-Shann Jiang</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">YuanGene Corporation (the
    &#8220;YuanGene&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><ix:nonNumeric contextRef="c294" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-19889"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Controlling beneficiary shareholder of the Company</span></ix:nonNumeric></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">AsiaGene Corporation (the
    &#8220;AsiaGene&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><ix:nonNumeric contextRef="c295" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-19897"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eugene Jiang</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><ix:nonNumeric contextRef="c296" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-19905"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Former President and Chairman</span></ix:nonNumeric></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Keypoint Technology Ltd.
    (the &#8220;Keypoint&#8217;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><ix:nonNumeric contextRef="c297" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-19913"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Chairman of Keypoint is Eugene Jiang&#8217;s mother.</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lion Arts Promotion Inc.
    (the &#8220;Lion Arts&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><ix:nonNumeric contextRef="c298" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-19921"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></ix:nonNumeric></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yoshinobu Odaira (the &#8220;Odaira&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><ix:nonNumeric contextRef="c299" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-19929"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director of the Company</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">GenePharm Inc. (the &#8220;GenePharm&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><ix:nonNumeric contextRef="c300" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-19937"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr. George Lee, Board Director of BioKey, is the Chairman of GenePharm.</span></ix:nonNumeric></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Euro-Asia Investment &amp;
    Finance Corp Ltd. (the &#8220;Euro-Asia&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><ix:nonNumeric contextRef="c301" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-19945"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">LBG USA, Inc. (the &#8220;LBG
    USA&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><ix:nonNumeric contextRef="c302" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-19953"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</span></ix:nonNumeric></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">LionGene Corporation (the
    &#8220;LionGene&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><ix:nonNumeric contextRef="c303" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-19961"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kimho Consultants Co.,
    Ltd. (the &#8220;Kimho&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><ix:nonNumeric contextRef="c304" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-19969"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></ix:nonNumeric></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Jiangs</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><ix:nonNumeric contextRef="c305" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-19977"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company; the Chairman of Rgene; the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst <br/> <br/> Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#8217;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc. <br/> <br/> Mr. Eugene Jiang is Mr. and Ms. Jiang&#8217;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc. <br/> <br/> Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#8217;s sibling and the director of the Company. <br/> <br/> Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#8217;s sibling.</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amkey Ventures, LLC (&#8220;Amkey&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><ix:nonNumeric contextRef="c306" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-19993"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc</span></ix:nonNumeric></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioLite Japan</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><ix:nonNumeric contextRef="c307" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-20001"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity controlled by controlling beneficiary shareholder of ABVC</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioHopeKing Corporation</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><ix:nonNumeric contextRef="c308" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-20009"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity controlled by controlling beneficiary shareholder of ABVC</span></ix:nonNumeric></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC BioPharma (HK), Limited</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><ix:nonNumeric contextRef="c309" name="us-gaap:RelatedPartyTransactionDescriptionOfTransaction" id="ixv-20017"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An entity 100% owned by Mr. Tsung-Shann Jiang</span></ix:nonNumeric></td></tr>
  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Accounts
receivable - related parties</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock-c0_cont_1" escape="true" name="abvc:ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock" id="ixv-20027"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts
receivable due from related parties consisted of the following as of the periods indicated:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation id="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">GenePharm Inc.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-276">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c311" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivables" scale="0" unitRef="usd" id="ixv-20067">142,225</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">Rgene</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c207" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivables" scale="0" unitRef="usd" id="ixv-20074">624,373</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c208" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivables" scale="0" unitRef="usd" id="ixv-20079">615,118</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivables" scale="0" unitRef="usd" id="ixv-20086">624,373</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivables" scale="0" unitRef="usd" id="ixv-20091">757,343</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:continuation></ix:nonNumeric><div>


</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 129; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></span></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: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_2" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Revenue
- related parties</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock-c0_cont_1" escape="true" name="abvc:ScheduleOfRevenueDueFromRelatedPartyTextBlock" id="ixv-20118"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue
due from related parties consisted of the following as of the periods indicated:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation id="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-bottom: 1.5pt">Rgene</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><ix:nonFraction contextRef="c312" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherCostOfOperatingRevenue" scale="0" unitRef="usd" id="ixv-20153">1,900</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><ix:nonFraction contextRef="c313" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherCostOfOperatingRevenue" scale="0" unitRef="usd" id="ixv-20158">307,788</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c314" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherCostOfOperatingRevenue" scale="0" unitRef="usd" id="ixv-20165">1,900</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c315" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherCostOfOperatingRevenue" scale="0" unitRef="usd" id="ixv-20170">307,788</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table></ix:continuation>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Due
from related parties</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amount
due from related parties consisted of the following as of the periods indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfDebtTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfDebtTableTextBlock" id="ixv-20185"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Due
from related&#8211;party - Current</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation id="_ScheduleOfDebtTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; padding-bottom: 1.5pt">Rgene</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><ix:nonFraction contextRef="c207" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivablesNetCurrent" scale="0" unitRef="usd" id="ixv-20220">535,046</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><ix:nonFraction contextRef="c208" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivablesNetCurrent" scale="0" unitRef="usd" id="ixv-20225">513,819</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivablesNetCurrent" scale="0" unitRef="usd" id="ixv-20232">535,046</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivablesNetCurrent" scale="0" unitRef="usd" id="ixv-20237">513,819</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" id="ixv-20242"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Due
from related parties &#8211; Non-Current</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation id="_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">BioFirst (Australia)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c316" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromOtherRelatedPartiesNoncurrentAmount" scale="0" unitRef="usd" id="ixv-20277">822,781</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c317" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromOtherRelatedPartiesNoncurrentAmount" scale="0" unitRef="usd" id="ixv-20282">752,655</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">BioHopeKing Corporation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c197" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromOtherRelatedPartiesNoncurrentAmount" scale="0" unitRef="usd" id="ixv-20289">107,615</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c198" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromOtherRelatedPartiesNoncurrentAmount" scale="0" unitRef="usd" id="ixv-20294">112,822</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; padding-left: 9.25pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromOtherRelatedPartiesNoncurrentAmount" scale="0" unitRef="usd" id="ixv-20301">930,396</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromOtherRelatedPartiesNoncurrentAmount" scale="0" unitRef="usd" id="ixv-20306">865,477</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 16, 2022, the Company entered into a one-year convertible loan with Rgene, with a principal amount of $<ix:nonFraction contextRef="c266" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentAnnualPrincipalPayment" scale="0" unitRef="usd" id="ixv-20316">1,000,000</ix:nonFraction> to Rgene which
bears interest at <ix:nonFraction contextRef="c267" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:AccountsPayableInterestBearingInterestRate" scale="-2" unitRef="pure" id="ixv-20317">5</ix:nonFraction>% per annum for the use of working capital that, if fully converted, would result in ABVC owning an additional <ix:nonFraction contextRef="c268" decimals="3" format="ixt:num-dot-decimal" name="abvc:WorkingCapitalPercentage" scale="-2" unitRef="pure" id="ixv-20318">6.4</ix:nonFraction>%
of Rgene. <ix:nonNumeric contextRef="c0" name="abvc:DescriptionOfConversionPrice" id="ixv-20319">The Company may convert the Note at any time into shares of Rgene&#8217;s common stock at either (i) a fixed conversion price
equal to $1.00 per share or (ii) 20% discount of the stock price of the then most recent offering, whichever is lower; the conversion
price is subject to adjustment as set forth in the Note. The Note includes standard events of default, as well as a cross default provision
pursuant to which a breach of the Service Agreement will trigger an event of default under the convertible note if not cured after 5
business days of written notice regarding the breach is provided.</ix:nonNumeric></span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="text-align: justify; font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of September 30, 2023 and December 31, 2022, the outstanding loan balance were both $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShorttermDebtAverageOutstandingAmount" scale="0" unitRef="usd" id="ixv-20324">500,000</ix:nonFraction>; and accrued interest was $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff" scale="0" unitRef="usd" id="ixv-20325">32,518</ix:nonFraction> as of
September 30, 2023; while the accrued interest as of December 31, 2022 was $<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff" scale="0" unitRef="usd" id="ixv-20326">13,819</ix:nonFraction>.</span></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of September 30, 2023 and December 31,
2022, the Company has other receivables of $<ix:nonFraction contextRef="c269" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivables" scale="0" unitRef="usd" id="ixv-20331">2,528</ix:nonFraction> and $<ix:nonFraction contextRef="c270" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivables" scale="0" unitRef="usd" id="ixv-20332">0</ix:nonFraction>, respectively.</span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
July 1, 2020, the Company entered into a loan agreement with BioFirst (Australia) for $<ix:nonFraction contextRef="c271" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RecoveryOfDirectCosts" scale="0" unitRef="usd" id="ixv-20341">361,487</ix:nonFraction> to properly record R&amp;D cost and tax
refund allocation based on co-development contract executed on July 24, 2017. The loan was originally set to be mature on September 30,
2021 with an interest rate of <ix:nonFraction contextRef="c272" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-20342">6.5</ix:nonFraction>% per annum, but on September 7, 2021, the Company entered into a loan agreement with BioFirst (Australia)
for $<ix:nonFraction contextRef="c273" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LoansAndLeasesReceivableRelatedParties" scale="0" unitRef="usd" id="ixv-20343">67,873</ix:nonFraction> to meet its new project needs. On July 27, 2021, the Company repaid a loan <ix:nonFraction contextRef="c274" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentRepaidPrincipal" scale="0" unitRef="usd" id="ixv-20344">249,975</ix:nonFraction> to BioFirst (Australia). On December 1,
2021, the Company entered into a loan agreement with BioFirst (Australia) for $<ix:nonFraction contextRef="c275" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LoansAndLeasesReceivableRelatedParties" scale="0" unitRef="usd" id="ixv-20345">250,000</ix:nonFraction> to increase the cost for upcoming projects. The
loan will be matured on <ix:nonNumeric contextRef="c276" format="ixt:date-monthname-day-year-en" name="us-gaap:LongTermDebtMaturityDate" id="ixv-20346">November 30, 2022</ix:nonNumeric> with an interest rate of <ix:nonFraction contextRef="c275" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestmentOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-20347">6.5</ix:nonFraction>% per annum. In 2022, the Company entered into several loan agreements
with BioFirst (Australia) for a total amount of $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LoansAndLeasesReceivableRelatedParties" scale="0" unitRef="usd" id="ixv-20348">507,000</ix:nonFraction> to increase the cost for upcoming projects. During the first quarter of 2023,
the Company entered into several loan agreements with BioFirst (Australia) for a total amount of $<ix:nonFraction contextRef="c277" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LoansAndLeasesReceivableRelatedParties" scale="0" unitRef="usd" id="ixv-20349">88,091</ix:nonFraction> to increase the cost for upcoming
projects. During the second quarter of 2023, the Company entered into several loan agreements with BioFirst (Australia) for a total amount
of $<ix:nonFraction contextRef="c278" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" scale="0" unitRef="usd" id="ixv-20350">25,500</ix:nonFraction> to increase the cost for upcoming projects. All the loans period was twelve months with an interest rate of <ix:nonFraction contextRef="c1" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:DerivativeFixedInterestRate" scale="-2" unitRef="pure" id="ixv-20351">6.5</ix:nonFraction>% per annum.
For accounting purpose, the due from and due to related party balances was being net off. As of September 30, 2023 and December 31, 2022,
the outstanding loan balance and allocated research fee was $<ix:nonFraction contextRef="c279" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff" scale="0" unitRef="usd" id="ixv-20352">681,185</ix:nonFraction> and $<ix:nonFraction contextRef="c280" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFeeAmount" scale="0" unitRef="usd" id="ixv-20353">660,484</ix:nonFraction>, respectively; and accrued interest was $<ix:nonFraction contextRef="c279" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentIncreaseAccruedInterest" scale="0" unitRef="usd" id="ixv-20354">141,596</ix:nonFraction> and
$<ix:nonFraction contextRef="c281" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentIncreaseAccruedInterest" scale="0" unitRef="usd" id="ixv-20355">92,171</ix:nonFraction>, respectively. The Company is expected to receive the outstanding amount in full by 2023 Q4.</span></td>
</tr></table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 24, 2015, BioLite Taiwan and BioHopeKing Corporation (the &#8220;BHK&#8221;) entered into a co-development agreement, (the &#8220;BHK
Co-Development Agreement&#8221;, see Note 3). <ix:nonNumeric contextRef="c282" name="us-gaap:DebtInstrumentInterestRateTerms" id="ixv-20364">The development costs shall be shared 50/50 between BHK and the Company. Under the term
of the agreement, BioLite issued relevant development cost to BHK.</ix:nonNumeric> As of September 30, 2023 and December 31, 2022, due from BHK was $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty" scale="0" unitRef="usd" id="ixv-20365">107,615</ix:nonFraction>
and $<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty" scale="0" unitRef="usd" id="ixv-20366">112,822</ix:nonFraction>, respectively. The Company made an impairment to write off the amount due from BHK.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation><div>


</div><div>

</div><!-- Field: Page; Sequence: 130; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></span></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: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Due
to related parties</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty-c0_cont_1" escape="true" name="abvc:ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty" id="ixv-20391"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amount
due to related parties consisted of the following as of the periods indicated:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation id="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">BioFirst Corporation</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c199" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-20426">315,947</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c200" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-20431">188,753</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">The Jiangs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c318" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-20438">19,789</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c319" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-20443">19,789</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Due to shareholders</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c320" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-20450">144,460</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c321" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-20455">151,450</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 9.25pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-20462">480,196</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-20467">359,992</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table></ix:continuation>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since
2019, BioFirst has advanced funds to the Company for working capital purpose. <ix:nonNumeric contextRef="c283" name="us-gaap:DebtInstrumentInterestRateTerms" id="ixv-20477">The advances bear interest 1% per month (or equivalent
to 12% per annum).</ix:nonNumeric> As of September 30, 2023 and December 31, 2022, the aggregate amount of outstanding balance and accrued interest is
$<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" scale="0" unitRef="usd" id="ixv-20478">315,947</ix:nonFraction> and $<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" scale="0" unitRef="usd" id="ixv-20479">188,753</ix:nonFraction>, respectively. Interest expenses in connection with these loans were$<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd" id="ixv-20480">9,327</ix:nonFraction> and $<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd" id="ixv-20481">0</ix:nonFraction> for the three months ended September
30, 2023 and 2022, respectively. &#160; Interest expenses in connection with these loans were $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd" id="ixv-20482">24,400</ix:nonFraction> and $<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd" id="ixv-20483">0</ix:nonFraction> for the nine months ended
September 30, 2023 and 2022, respectively.</span></td>
</tr></table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since
2019, the Jiangs advanced funds to the Company for working capital purpose. As of September 30, 2023, and December 31, 2022, the outstanding
balance due to the Jiangs amounted to $<ix:nonFraction contextRef="c284" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" scale="0" unitRef="usd" id="ixv-20493">19,789</ix:nonFraction> and $<ix:nonFraction contextRef="c285" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" scale="0" unitRef="usd" id="ixv-20494">19,789</ix:nonFraction>, respectively. These loans bear interest rate of <ix:nonFraction contextRef="c286" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:AccountsPayableInterestBearingInterestRate" scale="-2" unitRef="pure" id="ixv-20495">0</ix:nonFraction>% to <ix:nonFraction contextRef="c287" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:AccountsPayableInterestBearingInterestRate" scale="-2" unitRef="pure" id="ixv-20496">1</ix:nonFraction>% per month, and are
due on demand.</span></td>
</tr></table>

<p style="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest
expenses in connection with these advanced funds were$<ix:nonFraction contextRef="c288" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd" id="ixv-20501">499</ix:nonFraction> and $<ix:nonFraction contextRef="c289" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd" id="ixv-20502">0</ix:nonFraction> for the nine months ended September 30, 2023 and 2022, respectively.</span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since
2018, the Company&#8217;s shareholders have advanced funds to the Company for working capital purpose. <ix:nonNumeric contextRef="c290" name="us-gaap:DebtInstrumentInterestRateTerms" id="ixv-20512">The advances bear interest rate
of 12% per annum.</ix:nonNumeric> As of September 30, 2023 and December 31, 2022, the outstanding principal and accrued interest was $<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:OutstandingPrincipalAndAccruedInterests" scale="0" unitRef="usd" id="ixv-20513">144,460</ix:nonFraction> and $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:OutstandingPrincipalAndAccruedInterests" scale="0" unitRef="usd" id="ixv-20514">151,450</ix:nonFraction>,
respectively. Interest expenses in connection with these loans were $<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestAndDebtExpense" scale="0" unitRef="usd" id="ixv-20515">5,015</ix:nonFraction> and $<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestAndDebtExpense" scale="0" unitRef="usd" id="ixv-20516">5,208</ix:nonFraction> for the three months ended September 30, 2023 and
2022, respectively. Interest expenses in connection with these loans were $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestAndDebtExpense" scale="0" unitRef="usd" id="ixv-20517">15,082</ix:nonFraction> and $<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestAndDebtExpense" scale="0" unitRef="usd" id="ixv-20518">15,922</ix:nonFraction> for the nine months ended September 30,
2023 and 2022, respectively.</span></td>
</tr></table></ix:continuation><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:IncomeTaxDisclosureTextBlock" id="ixv-20523"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9.
INCOME TAXES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; margin: 0pt; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" id="ixv-20530"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Income
tax expense for the nine-month period ended September 30, 2023 and 2022 consisted of the following:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation id="_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Nine months Ended<br/> September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Current:</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Federal</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="width: 76%">State</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-277">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit" scale="0" unitRef="usd" id="ixv-20583">1,600</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-278">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-279">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Total Current</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-280">-</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CurrentIncomeTaxExpenseBenefit" scale="0" unitRef="usd" id="ixv-20607">1,600</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Deferred:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Federal</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>State</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-281">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-282">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredForeignIncomeTaxExpenseBenefit" scale="0" unitRef="usd" id="ixv-20646">80,696</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredForeignIncomeTaxExpenseBenefit" scale="0" sign="-" unitRef="usd" id="ixv-20651">166,696</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Total Deferred</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxesAndTaxCredits" scale="0" unitRef="usd" id="ixv-20658">80,696</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxesAndTaxCredits" scale="0" sign="-" unitRef="usd" id="ixv-20663">166,696</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Total provision for (benefit from) income taxes</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherTaxExpenseBenefit" scale="0" unitRef="usd" id="ixv-20670">80,696</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherTaxExpenseBenefit" scale="0" sign="-" unitRef="usd" id="ixv-20675">165,096</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  </table></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; margin: 0pt"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" id="ixv-20680"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred
tax assets (liability) as of September 30, 2023 and December 31, 2022 consist approximately of:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation id="_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Loss on impairment of Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetImpairmentCharges" scale="0" unitRef="usd" id="ixv-20709">679,428</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetImpairmentCharges" scale="0" unitRef="usd" id="ixv-20714">709,961</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Net operating loss carryforwards</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign" scale="0" unitRef="usd" id="ixv-20721">5,713,161</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign" scale="0" unitRef="usd" id="ixv-20726">5,866,623</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Operating lease liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiability" scale="0" unitRef="usd" id="ixv-20733">213,482</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiability" scale="0" unitRef="usd" id="ixv-20738">213,482</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Operating lease assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherAssetsMiscellaneousNoncurrent" scale="0" unitRef="usd" id="ixv-20745">213,482</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherAssetsMiscellaneousNoncurrent" scale="0" unitRef="usd" id="ixv-20750">213,482</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Deferred tax assets, Gross</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherDeferredCostsGross" scale="0" unitRef="usd" id="ixv-20757">6,392,589</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherDeferredCostsGross" scale="0" unitRef="usd" id="ixv-20762">6,576,584</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Valuation allowance</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsValuationAllowance" scale="0" unitRef="usd" id="ixv-20769">6,358,333</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsValuationAllowance" scale="0" unitRef="usd" id="ixv-20774">6,459,474</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Deferred tax assets, net</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsLiabilitiesNet" scale="0" unitRef="usd" id="ixv-20781">34,256</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsLiabilitiesNet" scale="0" unitRef="usd" id="ixv-20786">117,110</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table></ix:continuation></ix:nonNumeric><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><!-- Field: Page; Sequence: 131; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></span></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: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock" id="ixv-20804"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10.
EQUITY</b>&#160;</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
January 2022, the Company agreed to pay the deferred service fees related to Public Offering amounted $<ix:nonFraction contextRef="c322" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredOfferingCosts" scale="0" unitRef="usd" id="ixv-20812">4,296,763</ix:nonFraction> by issuing <ix:nonFraction contextRef="c323" decimals="0" format="ixt:num-dot-decimal" name="abvc:UnrestrictedCommonShares" scale="0" unitRef="shares" id="ixv-20813">1,306,007</ix:nonFraction>
shares of unrestricted common stock, valued at $<ix:nonFraction contextRef="c322" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:SharesIssuedPricePerShare" scale="0" unitRef="usdPershares" id="ixv-20814">3.29</ix:nonFraction> per share on the grant date. These shares have been issued in January 2022.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
March 2022, the Company issued <ix:nonFraction contextRef="c324" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ExcessStockSharesIssued" scale="0" unitRef="shares" id="ixv-20819">75,000</ix:nonFraction> common stock to BarLew Holdings, LLC for consulting and advisory services amounted to $<ix:nonFraction contextRef="c325" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfessionalAndContractServicesExpense" scale="0" unitRef="usd" id="ixv-20820">169,500</ix:nonFraction>,
valued at $<ix:nonFraction contextRef="c324" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:SharePrice" scale="0" unitRef="usdPershares" id="ixv-20821">2.26</ix:nonFraction> per share.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
May 2022, the Company and an institutional investor entered into certain securities purchase agreement relating to the offer and sale
of <ix:nonFraction contextRef="c326" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConversionOfStockSharesIssued1" scale="0" unitRef="shares" id="ixv-20826">2,000,000</ix:nonFraction> shares of common stock at an offering price of $<ix:nonFraction contextRef="c327" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:TemporaryEquityRedemptionPricePerShare" scale="0" unitRef="usdPershares" id="ixv-20827">2.11</ix:nonFraction> per share in a registered direct offering. The shares of the Company&#8217;s
common stock were issued for gross proceeds of $<ix:nonFraction contextRef="c328" decimals="0" format="ixt:num-dot-decimal" name="abvc:GrossProceeds" scale="0" unitRef="usd" id="ixv-20828">4,220,000</ix:nonFraction>, before placement agent fees and legal fees of $<ix:nonFraction contextRef="c326" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LegalFees" scale="0" unitRef="usd" id="ixv-20829">556,075</ix:nonFraction>. Pursuant to the offering,
the Company will also issue <ix:nonNumeric contextRef="c326" format="ixt-sec:duryear" name="us-gaap:CreditDerivativeTerm1" id="ixv-20830">5</ix:nonNumeric>-year warrants to purchase <ix:nonFraction contextRef="c326" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesOther" scale="0" unitRef="shares" id="ixv-20831">2,000,000</ix:nonFraction> shares of common stock, exercisable at a price of $<ix:nonFraction contextRef="c328" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions" scale="0" unitRef="shares" id="ixv-20832">2.45</ix:nonFraction> per share.
As of September 30, 2023, these warrants have been issued but not exercised.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
July 10, 2022, the Board approved the issuance of <ix:nonFraction contextRef="c329" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesOther" scale="0" unitRef="shares" id="ixv-20837">75,000</ix:nonFraction> shares of common stock to Barlew Holdings, LLC pursuant to the consulting agreement
by and between Barlew Holdings, LLC and the Company dated July 1, 2022, and <ix:nonFraction contextRef="c330" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesOther" scale="0" unitRef="shares" id="ixv-20838">250,000</ix:nonFraction> shares of common stock to Inverlew Advisors, LLC,
in accordance with the consulting agreement by and between Inverlew Advisors, LLC and the Company dated July 1, 2022.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 1, 2022, the Company issued <ix:nonFraction contextRef="c331" decimals="0" format="ixt:num-dot-decimal" name="abvc:CommonStockIssuedAfterStockSplit" scale="0" unitRef="shares" id="ixv-20843">125,000</ix:nonFraction> and <ix:nonFraction contextRef="c332" decimals="0" format="ixt:num-dot-decimal" name="abvc:CommonStockIssuedBeforeStockSplit" scale="0" unitRef="shares" id="ixv-20844">100,000</ix:nonFraction> common stock to Euro-Asia Investment &amp; Finance Corp Ltd. and Thalia Media
Ltd. for consulting and advisory services.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
January 3, 2023, the Company issued <ix:nonFraction contextRef="c333" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares" id="ixv-20849">223,411</ix:nonFraction> common stock to a consultant for providing consulting services on listing to NASDAQ in 2021.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 23, 2023, the Company entered into a securities purchase agreement with Lind Global Fund II, LP (&#8220;Lind&#8221;), pursuant
to which the Company issued Lind a secured, convertible note in the principal amount of $<ix:nonFraction contextRef="c217" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFairValue" scale="0" unitRef="usd" id="ixv-20854">3,704,167</ix:nonFraction>, for a purchase price of $<ix:nonFraction contextRef="c334" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SupplementalDeferredPurchasePrice" scale="0" unitRef="usd" id="ixv-20855">3,175,000</ix:nonFraction>,
that is convertible into shares of the Company&#8217;s common stock at an initial conversion price of $<ix:nonFraction contextRef="c335" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleConversionPrice1" scale="0" unitRef="usdPershares" id="ixv-20856">1.05</ix:nonFraction> per share, subject to adjustment.
The Company also issued Lind a common stock purchase warrant to purchase up to <ix:nonFraction contextRef="c335" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares" id="ixv-20857">5,291,667</ix:nonFraction> shares of the Company&#8217;s common stock at
an initial exercise price of $<ix:nonFraction contextRef="c336" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:WarrantExercisePriceDecrease" scale="0" unitRef="usdPershares" id="ixv-20858">1.05</ix:nonFraction> per share, subject to adjustment. During the period ended September 30, 2023, the Company has been
repaying Lind with securities for <ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InvestmentSoldNotYetPurchasedBalanceShares" scale="0" unitRef="shares" id="ixv-20859">614,912</ix:nonFraction> shares, totaling $<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InvestmentSoldNotYetPurchasedBalancePrincipalAmount" scale="0" unitRef="usd" id="ixv-20860">1,814,800</ix:nonFraction>. During July 2023, the warrant exercise price was reset to $<ix:nonFraction contextRef="c222" decimals="1" format="ixt:num-dot-decimal" name="us-gaap:WarrantExercisePriceIncrease" scale="0" unitRef="usdPershares" id="ixv-20861">3.5</ix:nonFraction>
in accordance to the issuance of common stock in relation to securities purchase agreement on July 2023. As of September 30, 2023, the
warrant has not yet been exercised.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
July 27, 2023, the Company entered into that certain securities purchase agreement. relating to the offer and sale of <ix:nonFraction contextRef="c337" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction" scale="0" unitRef="shares" id="ixv-20866">300,000</ix:nonFraction> shares
of common stock, par value $<ix:nonFraction contextRef="c338" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:CommonStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares" id="ixv-20867">0.001</ix:nonFraction> per share and <ix:nonFraction contextRef="c339" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" scale="0" unitRef="shares" id="ixv-20868">200,000</ix:nonFraction> pre-funded warrants, at an exercise price of $<ix:nonFraction contextRef="c339" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares" id="ixv-20869">0.001</ix:nonFraction> per share, in a registered
direct offering. Pursuant to the Purchase Agreement, the Company agreed to sell the Shares and/or Pre-funded Warrants at a per share
purchase price of $<ix:nonFraction contextRef="c337" decimals="2" format="ixt:num-dot-decimal" name="abvc:PurchasePricePerShare" scale="0" unitRef="usdPershares" id="ixv-20870">3.50</ix:nonFraction>, for gross proceeds of $<ix:nonFraction contextRef="c339" decimals="0" format="ixt:num-dot-decimal" name="abvc:GrossProceeds" scale="0" unitRef="usd" id="ixv-20871">1,750,000</ix:nonFraction>, before deducting any estimated offering expenses. On August 1, 2023, the pre-funded
warrants were exercised.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
August 14, 2023, the Company entered into a cooperation agreement with Zhonghui. Pursuant thereto, the Company acquired <ix:nonFraction contextRef="c340" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction" scale="-2" unitRef="pure" id="ixv-20876">20</ix:nonFraction>% of the ownership
of a property and the parcel of the land owned by Zhonghui in Leshan, Sichuan, China. During the third quarter of 2023, the Company issued
to Zhonghui, an aggregate of <ix:nonFraction contextRef="c341" decimals="0" format="ixt:num-dot-decimal" name="abvc:AggregateCommonStockShares" scale="0" unitRef="shares" id="ixv-20877">370,000</ix:nonFraction> shares of the Company&#8217;s common stock, at a per share price of $<ix:nonFraction contextRef="c342" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesIssuedPricePerShare" scale="0" unitRef="usdPershares" id="ixv-20878">20</ix:nonFraction>.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><ix:nonNumeric contextRef="c343" name="us-gaap:StockholdersEquityReverseStockSplit" id="ixv-20882"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
above-mentioned equity is before the reverse stock split in 2023.</span></ix:nonNumeric></p></ix:nonNumeric><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_1" escape="true" name="us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" id="ixv-20888"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>11.
STOCK OPTIONS</b></span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
October 30, 2020, the Company issued an aggregate of <ix:nonFraction contextRef="c344" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" scale="0" unitRef="shares" id="ixv-20896">545,182</ix:nonFraction> shares of common stock in lieu of unpaid salaries of certain employees and
unpaid consulting fees under the 2016 Equity Incentive Plan, as amended, at a conversion price of $<ix:nonFraction contextRef="c344" decimals="0" format="ixt:num-dot-decimal" name="abvc:ConversionPrice" scale="0" unitRef="usdPershares" id="ixv-20897">2</ix:nonFraction> per share; the total amount of converted
salaries and consulting fees was $<ix:nonFraction contextRef="c345" decimals="0" format="ixt:num-dot-decimal" name="abvc:ConsultingFees" scale="0" unitRef="usd" id="ixv-20898">1,090,361</ix:nonFraction>. On November 21, 2020, the Company entered into acknowledgement agreements and stock option
purchase agreements with these employees and consultant; pursuant to which the Company granted stock options to purchase <ix:nonFraction contextRef="c346" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares" id="ixv-20899">545,182</ix:nonFraction> shares
of the Company&#8217;s common stock in lieu of common stock. The options were vested at the grant date and become exercisable for <ix:nonNumeric contextRef="c347" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" id="ixv-20900">10</ix:nonNumeric>
years from the grant date.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
October 15, 2021, the Company entered into stock option agreements with 11 directors and 3 employees, pursuant to which the Company granted
options to purchase an aggregate of <ix:nonFraction contextRef="c348" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares" id="ixv-20905">1,280,002</ix:nonFraction> shares of common stock under the 2016 Equity Incentive Plan, as amended, at an exercise
price of $<ix:nonFraction contextRef="c349" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockOptionExercisePriceIncrease" scale="0" unitRef="usdPershares" id="ixv-20906">3</ix:nonFraction> per share. The options were vested at the grant date and become exercisable for <ix:nonNumeric contextRef="c349" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" id="ixv-20907">10</ix:nonNumeric> years from the grant date.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
April 16, 2022, the Company entered into stock option agreements with 5 directors, pursuant to which the Company agreed to grant options
to purchase an aggregate of <ix:nonFraction contextRef="c350" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares" id="ixv-20912">761,920</ix:nonFraction> shares of common stock under the 2016 Equity Incentive Plan, at an exercise price of $<ix:nonFraction contextRef="c351" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockOptionExercisePriceIncrease" scale="0" unitRef="usdPershares" id="ixv-20913">3</ix:nonFraction> per share,
exercisable for <ix:nonNumeric contextRef="c351" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" id="ixv-20914">10</ix:nonNumeric> years from the grant date. As of September 30, 2023, these stock options have not been granted.</span></p><p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:nonNumeric><div>

</div><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 132; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation id="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" id="ixv-20934"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Options
issued and outstanding as of December 31, 2022, and their activities during the year then ended are as follows:</span></ix:nonNumeric></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation id="_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of<br/> Underlying<br/> Shares</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-<br/> Average<br/> Exercise<br/> Price<br/> Per Share</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-<br/> Average<br/> Contractual<br/> Life<br/> Remaining<br/> in Years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Aggregate<br/> Intrinsic<br/> Value</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%">Outstanding as of January 1, 2022</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c353" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares" id="ixv-20972">1,825,184</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c353" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" scale="0" unitRef="usdPershares" id="ixv-20977">2.70</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%; font-size: 12pt">&#160;</td>
    <td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 9%; font-size: 12pt; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;</td><td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-283">-</div></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c354" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" scale="0" unitRef="shares" id="ixv-20993">761,920</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c354" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" scale="0" unitRef="usdPershares" id="ixv-20998">3.00</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-284">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-285">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">Outstanding as of December 31, 2022</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c355" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares" id="ixv-21033">2,587,104</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right"><ix:nonFraction contextRef="c355" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" scale="0" unitRef="usdPershares" id="ixv-21038">2.79</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right"><ix:nonNumeric contextRef="c354" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" id="ixv-21043">8.74</ix:nonNumeric></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-286">-</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">Exercisable as of December 31, 2022</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c355" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" scale="0" unitRef="shares" id="ixv-21055">2,587,104</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right"><ix:nonFraction contextRef="c355" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" scale="0" unitRef="usdPershares" id="ixv-21060">2.79</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right"><ix:nonNumeric contextRef="c354" format="ixt-sec:duryear" name="abvc:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" id="ixv-21065">8.74</ix:nonNumeric></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-287">-</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Vested and expected to vest</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c355" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" scale="0" unitRef="shares" id="ixv-21077">2,587,104</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">$</td><td style="padding-bottom: 4pt; text-align: right"><ix:nonFraction contextRef="c355" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" scale="0" unitRef="usdPershares" id="ixv-21082">2.79</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right"><ix:nonNumeric contextRef="c354" format="ixt-sec:duryear" name="abvc:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1" id="ixv-21087">8.74</ix:nonNumeric></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-288">-</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:continuation>


<p style="font: 7pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" id="ixv-21097"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
fair value of stock options granted for the year ended December 31, 2022 was calculated using the Black-Scholes option-pricing model
applying the following assumptions:</span></ix:nonNumeric></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation id="_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Year ended</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left">Risk free interest rate</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c14" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" scale="-2" unitRef="pure" id="ixv-21119">2.79</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Expected term (in years)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c14" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" id="ixv-21126">5.00</ix:nonNumeric></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Dividend yield</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c14" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" scale="-2" unitRef="pure" id="ixv-21133">0</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Expected volatility</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c14" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" scale="-2" unitRef="pure" id="ixv-21140">83.86</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  </table></ix:continuation>


<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
weighted average grant date fair value of options granted during the years ended December 31, 2022 was $<ix:nonFraction contextRef="c14" decimals="2" format="ixt:num-dot-decimal" name="abvc:FairValueOfOptionsGranted" scale="0" unitRef="usd" id="ixv-21146">2.79</ix:nonFraction>. There are <ix:nonFraction contextRef="c352" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" scale="0" unitRef="shares" id="ixv-21147">3,860,211</ix:nonFraction> options
available for grant under the 2016 Equity Incentive Plan as of December 31, 2022. Compensation costs associated with the Company&#8217;s
stock options are recognized, based on the grant-date fair values of these options over vesting period. Accordingly, the Company recognized
stock-based compensation expense of $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions" scale="0" unitRef="usd" id="ixv-21148">0</ix:nonFraction> and $<ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions" scale="0" unitRef="usd" id="ixv-21149">0</ix:nonFraction> for the nine months ended September 30, 2023 and 2022, respectively. There were no options
exercised during the nine months ended September 30, 2023. As of September 30, 2023, there were no unvested options.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
above-mentioned equity is before the reverse stock split in 2023.</span></p></ix:continuation><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_EarningsPerShareTextBlock-c0_cont_1" escape="true" name="us-gaap:EarningsPerShareTextBlock" id="ixv-21158"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12.
LOSS PER SHARE</b></span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Basic
loss per share is computed by dividing net loss by the weighted-average number of common stock outstanding during the year. <ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" id="ixv-21166">Diluted loss
per share is computed by dividing net loss by the weighted-average number of common stock and dilutive potential common stock outstanding
during the three and nine months ended September 30, 2023 and 2022.</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation continuedAt="_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock-c0_cont_2" id="_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the Three Months Ended</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Numerator:</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net loss attributable to ABVC&#8217;s common stockholders</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c78" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd" id="ixv-21204">3,317,516</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c41" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd" id="ixv-21209">3,704,864</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Denominator:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Weighted-average shares outstanding:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Weighted-average shares outstanding - Basic</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c78" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares" id="ixv-21246">4,055,345</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c41" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares" id="ixv-21251">3,257,912</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Stock options</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-289">&#8211;</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-290">&#8211;</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Weighted-average shares outstanding - Diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c78" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment" scale="0" unitRef="shares" id="ixv-21270">4,055,345</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c41" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment" scale="0" unitRef="shares" id="ixv-21275">3,257,912</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Loss per share</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">-Basic</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c78" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares" id="ixv-21302">0.82</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c41" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares" id="ixv-21307">1.14</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">-Diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c78" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareDiluted" scale="0" sign="-" unitRef="usdPershares" id="ixv-21314">0.82</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c41" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareDiluted" scale="0" sign="-" unitRef="usdPershares" id="ixv-21319">1.14</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:nonNumeric><div>


</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 133; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->32<!-- Field: /Sequence --></span></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: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation id="_EarningsPerShareTextBlock-c0_cont_1"><ix:continuation id="_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the Nine Months Ended</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September&#160;30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September&#160;30,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Numerator:</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net loss attributable to ABVC&#8217;s common stockholders</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c356" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd" id="ixv-21375">7,404,722</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c357" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd" id="ixv-21380">11,559,301</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Denominator:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Weighted-average shares outstanding:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Weighted-average shares outstanding - Basic</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c356" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares" id="ixv-21417">3,555,474</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c357" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares" id="ixv-21422">3,119,795</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Stock options</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-291">&#8211;</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-292">&#8211;</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Weighted-average shares outstanding - Diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c356" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment" scale="0" unitRef="shares" id="ixv-21441">3,555,474</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c357" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment" scale="0" unitRef="shares" id="ixv-21446">3,119,795</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Loss per share</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">-Basic</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c356" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares" id="ixv-21473">2.08</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c357" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares" id="ixv-21478">3.71</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">-Diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c356" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareDiluted" scale="0" sign="-" unitRef="usdPershares" id="ixv-21485">2.08</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c357" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareDiluted" scale="0" sign="-" unitRef="usdPershares" id="ixv-21490">3.71</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  </table></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Diluted
loss per share takes into account the potential dilution that could occur if securities or other contracts to issue Common Stock were
exercised and converted into Common Stock.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_1" escape="true" name="us-gaap:LesseeOperatingLeasesTextBlock" id="ixv-21500"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>13.
LEASE</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company adopted FASB Accounting Standards Codification, Topic 842, Leases (&#8220;ASC 842&#8221;) using the modified retrospective approach,
electing the practical expedient that allows the Company not to restate its comparative periods prior to the adoption of the standard
on January 1, 2019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company applied the following practical expedients in the transition to the new standard and allowed under ASC 842:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reassessment
of expired or existing contracts: The Company elected not to reassess, at the application date, whether any expired or existing contracts
contained leases, the lease classification for any expired or existing leases, and the accounting for initial direct costs for any existing
leases.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Use
of hindsight: The Company elected to use hindsight in determining the lease term (that is, when considering options to extend or terminate
the lease and to purchase the underlying asset) and in assessing impairment of right-to-use assets.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reassessment
of existing or expired land easements: The Company elected not to evaluate existing or expired land easements that were not previously
accounted for as leases under ASC 840, as allowed under the transition practical expedient. Going forward, new or modified land easements
will be evaluated under ASU No. 2016-02.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Separation
of lease and non- lease components: Lease agreements that contain both lease and non-lease components are generally accounted for separately.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term
lease recognition exemption: The Company also elected the short-term lease recognition exemption and will not recognize ROU assets or
lease liabilities for leases with a term less than 12 months.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p></ix:nonNumeric><div>
</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p><div>

</div><!-- Field: Page; Sequence: 134; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->33<!-- Field: /Sequence --></span></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: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_2" id="_LesseeOperatingLeasesTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
new leasing standard requires recognition of leases on the consolidated balance sheets as right-of-use (&#8220;ROU&#8221;) assets and
lease liabilities. ROU assets represent the Company&#8217;s right to use underlying assets for the lease terms and lease liabilities
represent the Company&#8217;s obligation to make lease payments arising from the leases. Operating lease ROU assets and operating lease
liabilities are recognized based on the present value and future minimum lease payments over the lease term at commencement date. The
Company&#8217;s future minimum based payments used to determine the Company&#8217;s lease liabilities mainly include minimum based rent
payments. As most of Company&#8217;s leases do not provide an implicit rate, the Company uses its estimated incremental borrowing rate
based on the information available at commencement date in determining the present value of lease payments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company recognized lease liabilities, with corresponding ROU assets, based on the present value of unpaid lease payments for existing
operating leases longer than twelve months. The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances
of accrued and prepaid rent, unamortized lease incentives provided by lessors, and restructuring liabilities. Operating lease cost is
recognized as a single lease cost on a straight-line basis over the lease term and is recorded in Selling, general and administrative
expenses. Variable lease payments for common area maintenance, property taxes and other operating expenses are recognized as expense
in the period when the changes in facts and circumstances on which the variable lease payments are based occur.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has no finance leases. The Company&#8217;s leases primarily include various office and laboratory spaces, copy machine, and vehicles
under various operating lease arrangements. <ix:nonNumeric contextRef="c0" continuedAt="_OperatingLeaseLeaseIncomeTableTextBlock-c0_cont_1" escape="true" name="us-gaap:OperatingLeaseLeaseIncomeTableTextBlock" id="ixv-21585">The Company&#8217;s operating leases have remaining lease terms of up to approximately five
years.</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation id="_OperatingLeaseLeaseIncomeTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September&#160;30, <br/> 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31, <br/> 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left; font-weight: bold">ASSETS</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating lease right-of-use assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c358" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseRightOfUseAsset" scale="0" unitRef="usd" id="ixv-21613">899,817</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c359" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseRightOfUseAsset" scale="0" unitRef="usd" id="ixv-21618">1,161,141</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold">LIABILITIES</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Operating lease liabilities (current)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c358" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityCurrent" scale="0" unitRef="usd" id="ixv-21635">392,666</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c359" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityCurrent" scale="0" unitRef="usd" id="ixv-21640">369,314</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Operating lease liabilities (non-current)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c358" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityNoncurrent" scale="0" unitRef="usd" id="ixv-21647">507,151</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c359" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityNoncurrent" scale="0" unitRef="usd" id="ixv-21652">791,827</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Supplemental
Information</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_LeaseCostTableTextBlock-c0_cont_1" escape="true" name="us-gaap:LeaseCostTableTextBlock" id="ixv-21663"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following provides details of the Company&#8217;s lease expenses:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation continuedAt="_LeaseCostTableTextBlock-c0_cont_2" id="_LeaseCostTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Three Months Ended<br/> September&#160;30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating lease expenses</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseExpense" scale="0" unitRef="usd" id="ixv-21693">96,875</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseExpense" scale="0" unitRef="usd" id="ixv-21698">87,367</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  </table></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation continuedAt="_LeaseCostTableTextBlock-c0_cont_3" id="_LeaseCostTableTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Nine Months Ended<br/> September&#160;30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating lease expenses</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseExpense" scale="0" unitRef="usd" id="ixv-21728">288,751</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseExpense" scale="0" unitRef="usd" id="ixv-21733">261,494</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:continuation></ix:continuation><div>

</div><div>

</div><!-- Field: Page; Sequence: 135; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->34<!-- Field: /Sequence --></span></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: 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:continuation id="_LesseeOperatingLeasesTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other
information related to leases is presented below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation continuedAt="_LeaseCostTableTextBlock-c0_cont_4" id="_LeaseCostTableTextBlock-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Nine months Ended <br/> September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Cash paid for amounts included in the measurement of operating lease liabilities</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLeaseIncomeLeasePayments" scale="0" unitRef="usd" id="ixv-21784">288,751</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLeaseIncomeLeasePayments" scale="0" unitRef="usd" id="ixv-21789">261,494</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation id="_LeaseCostTableTextBlock-c0_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September&#160;30, <br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31, <br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Weighted Average Remaining Lease Term:</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating leases</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c1" format="ixt-sec:duryear" name="us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1" id="ixv-21819">2.04</ix:nonNumeric> years</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c2" format="ixt-sec:duryear" name="us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1" id="ixv-21825">2.48</ix:nonNumeric> years</span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Weighted Average Discount Rate:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Operating leases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent" scale="-2" unitRef="pure" id="ixv-21852">1.53</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent" scale="-2" unitRef="pure" id="ixv-21857">1.49</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  </table></ix:continuation>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><ix:nonNumeric contextRef="c0" continuedAt="_LesseeOperatingLeaseLiabilityMaturityTableTextBlock-c0_cont_1" escape="true" name="us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock" id="ixv-21862"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
minimum future annual payments under non-cancellable leases during the next five years and thereafter, at rates now in force, are as
follows:</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation id="_LesseeOperatingLeaseLiabilityMaturityTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operating<br/> leases</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left">2023 (excluding nine months ended September 30, 2023)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" scale="0" unitRef="usd" id="ixv-21879">96,585</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" scale="0" unitRef="usd" id="ixv-21886">400,432</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree" scale="0" unitRef="usd" id="ixv-21893">350,693</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">2026</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour" scale="0" unitRef="usd" id="ixv-21900">56,916</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Thereafter</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-293">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Total future minimum lease payments, undiscounted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue" scale="0" unitRef="usd" id="ixv-21914">904,626</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Less: Imputed interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" scale="0" unitRef="usd" id="ixv-21921">4,809</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Present value of future minimum lease payments</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseRightOfUseAsset" scale="0" unitRef="usd" id="ixv-21928">899,817</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:continuation></ix:continuation><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:SubsequentEventsTextBlock" id="ixv-21934"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>14.
SUBSEQUENT EVENTS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the period from Oct 1, 2023 until the date of this report, the Company has been repaying Lind, pursuant to the securities purchase agreement
executed on February 23, 2023, with securities for <ix:nonFraction contextRef="c360" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockRepurchasedDuringPeriodShares" scale="0" unitRef="shares" id="ixv-21942">2,329,495</ix:nonFraction> shares, totaling an amount of $<ix:nonFraction contextRef="c361" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecuritiesPurchasedUnderAgreementsToResell" scale="0" unitRef="usd" id="ixv-21943">1,572,600</ix:nonFraction>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
November 2023, <ix:nonNumeric contextRef="c362" name="us-gaap:SubsequentEventDescription" id="ixv-21948">the Company and one of its subsidiaries, BioLite, Inc. (&#8220;BioLite&#8221;) each entered into a multi-year, global
licensing agreement with AIBL for the Company and BioLite&#8217;s CNS drugs with the indications of MDD (Major Depressive Disorder) and
ADHD (Attention Deficit Hyperactivity Disorder) (the &#8220;Licensed Products&#8221;). The potential license will cover the Licensed
Products&#8217; clinical trial, registration, manufacturing, supply, and distribution rights. The Licensed Products for MDD and ADHD,
owned by ABVC and BioLite, were valued at $667M by a third-party evaluation. The parties are determined to collaborate on the global
development of the Licensed Products. The parties are also working to strengthen new drug development and business collaboration, including
technology, interoperability, and standards development. As per each of the respective agreements, each of ABVC and BioLite shall receive
23 million shares of AIBL stock at $10 per share, and if certain milestones are met, $3,500,000 and royalties equaling 5% of net sales,
up to $100 million.</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has evaluated subsequent events and transactions that occurred after September 30, 2023 up through the date the Company issued
these unaudited consolidated financial statements on November 15, 2023. All subsequent events requiring recognition as of September 30,
2023 have been incorporated into these unaudited consolidated financial statements and there are no other subsequent events that require
disclosure in accordance with FASB ASC Topic 855, &#8220;Subsequent Events.&#8221;</span></p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 136; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->35<!-- Field: /Sequence --></span></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: 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><img alt="" src="image_003.jpg"/>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p><div>

</div><div><a id="f_001"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To:</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Board of Directors and Stockholders of</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC
BioPharma, Inc. and subsidiaries</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Opinion
on the Financial Statements</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have audited the accompanying consolidated balance sheet of ABVC BioPharma, Inc. and subsidiaries (collectively the &#8220;Company&#8221;)
as of December 31, 2022, and the related consolidated statements of operation and comprehensive loss, cash flows, stockholders&#8217;
equity (deficit), and the related notes (collectively referred to as the &#8220;financial statements&#8221;). In our opinion, the financial
statements present fairly, in all material respects, the financial position of the Company as of December 31, 2022, and the results of
its operations and its cash flows for the year ended December 31, 2022, in conformity with accounting principles generally accepted in
the United States of America.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Emphasis
of Matter</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note
1 to the financial statements, the Company incurred substantial losses during the year ended December 31, 2022. As of December 31, 2022,
the Company had a working capital deficit and net cash outflows from operating activities. Accordingly, as of December 31, 2022, these
factors gave rise to substantial doubt that the Company would continue as a going concern. Management closely monitors the Company&#8217;s
financial position and has prepared a plan that is found in Note 1 that addresses this substantial doubt. These financial statements
do not include any adjustments that might result from the outcome of this uncertainty.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Basis
for Opinion</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
financial statements are the responsibility of our management. Our responsibility is to express an opinion on the financial statements
based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB)
and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable
rules and regulations of the Securities and Exchange Commission and the PCAOB.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company
is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits,
we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion
on the effectiveness of our internal control over financial reporting. Accordingly, we express no such opinion.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error
or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding
the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant
estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides
a reasonable basis for our opinion.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Critical
Audit Matters</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
critical audit matters communicated below are matters arising from the current period audit of the financial statements that were communicated
or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the financial
statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of critical audit matters
does not alter in any way our opinion on the consolidated financial statements, taken as a whole, and we are not, by communicating the
critical audit matters below, providing separate opinions on the critical audit matters or on the accounts or disclosures to which they
relate.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 137; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->36<!-- Field: /Sequence --></span></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: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Long-term
investments</i></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
described in Note 6 of the financial statements, certain of the Company&#8217;s investments are entered into and governed by complex
agreements. The terms and conditions of the agreement will dictate the proper categorization and recognition of these investments in
the Company&#8217;s financial statements. Accordingly, we have identified long-term investments as a critical audit matter due to the
complexity of such investment agreements. We believe management assertions most affected by this critical audit matter are existence,
rights, and valuation.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
primary audit procedures we performed in order to address this critical audit matter were the following: (i) examine the investment agreements
and other related documents, evaluate the terms and conditions, (ii) gain and understanding of the structure set forth by the agreements
by enquiring with management, (iii) confirm with the investees their understanding of the terms and conditions of the agreements and
compare their responses with the Company&#8217;s books and records, (iv) test the reasonableness, completeness, mathematical accuracy
and relevance of key underlying data used in the valuation of the investments. The long-term investment and investment loss accounts
are affected by this critical audit matter.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Stock-based
compensation to third parties</i></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
described in Note 14 of the financial statements, the Company granted common stock to third parties as consideration to consultants for
services rendered; these grants were recorded as stock-based compensation expense in the Company&#8217;s results of operations. We identified
the recognition of stock-based compensation to non-employees as a critical audit matter due to the significant judgments and assumptions
made by management to apply proper valuation and allocation to such grants.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
primary procedures we performed in order to address this critical audit matter were the following: (i) obtained and examined the board
meeting minutes, board resolutions, and service contracts, (ii) evaluated the reasonableness of the fair value of services received from
the non-employees receiving the grants, either measured at the fair value at the outset of the contract, or around the completion date
of the service contract and compared those amounts against the fair value of the grants based on the prevailing market value. Common
stock, additional paid in capital and stock based compensation are affected by this critical audit matter.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Stock-based
compensation expense for employees and insiders</i></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
described in Note 15 of the financial statements, the Company granted stock options to its directors and employees and estimated total
stock compensation expense related to those issuances in the amount of $1,241,930 for the year ended December 31, 2022. The stock compensation
cost was valued at the grant date, and management evaluated the fair value of these stock options at the grant date and recognized the
expense in accordance to the time frame set forth by the vesting schedule. We identified the stock-based compensation expense for related
to the issuance of stock options to directors and employees as a critical audit matter due to significant judgments and assumptions made
by management in order to develop an appropriate valuation for the compensation given out.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
primary procedures we performed in order to address this critical audit matter were the following: (i) obtained all board meeting minutes
and board resolutions, (ii) gained an understanding and assessed the reasonableness of the stock option valuation model, (iii) vouched
underlying source data and assessed the appropriateness of the data entered into the valuation model, and (iv) re-performed the calculation
to test the accuracy of the output. Additional paid in capital and stock based compensation are affected by this critical audit matter.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><img alt="" src="image_004.jpg"/>&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">WWC,
P.C.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certified
Public Accountants</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PCAOB
ID No. 1171</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have served as the Company&#8217;s auditor since 2022.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">San
Mateo, California</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March
31, 2023, except for Note 2 and 14, for which the date is February 9, 2024</span></p><div>

</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><img alt="" src="image_005.jpg"/>&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 138; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->37<!-- Field: /Sequence --></span></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"></p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="f_002"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>ABVC BIOPHARMA, INC. AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CONSOLIDATED BALANCE SHEETS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">December&#160;31,<br/> 2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">December&#160;31, <br/> 2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold"><span style="-keep: true">ASSETS</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="-keep: true">Current Assets</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: right"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="-keep: true">Cash and cash equivalents</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Cash" scale="0" unitRef="usd" id="ixv-22266">85,265</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Cash" scale="0" unitRef="usd" id="ixv-22275">5,828,548</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="-keep: true">Restricted cash and cash equivalents</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RestrictedCash" scale="0" unitRef="usd" id="ixv-22287">1,306,463</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RestrictedCash" scale="0" unitRef="usd" id="ixv-22296">736,667</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="-keep: true">Accounts receivable, net</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNetCurrent" scale="0" unitRef="usd" id="ixv-22308">98,325</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNetCurrent" scale="0" unitRef="usd" id="ixv-22317">280,692</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="-keep: true">Accounts receivable &#8211; related parties, net</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsAndOtherReceivablesNetCurrent" scale="0" unitRef="usd" id="ixv-22329">757,343</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsAndOtherReceivablesNetCurrent" scale="0" unitRef="usd" id="ixv-22338">145,399</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="-keep: true">Due from related parties</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivablesNetCurrent" scale="0" unitRef="usd" id="ixv-22350">513,819</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-12"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="-keep: true">Inventories, net</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-13"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InventoryNet" scale="0" unitRef="usd" id="ixv-22380">25,975</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="-keep: true">Short-term investments</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermInvestments" scale="0" unitRef="usd" id="ixv-22392">75,797</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermInvestments" scale="0" unitRef="usd" id="ixv-22401">108,147</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"><span style="-keep: true">Prepaid expense and other current
    assets</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" scale="0" unitRef="usd" id="ixv-22413">150,235</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" scale="0" unitRef="usd" id="ixv-22422">528,354</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 27pt"><span style="-keep: true">Total Current Assets</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd" id="ixv-22434">2,987,247</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd" id="ixv-22443">7,653,782</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Property and equipment, net</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentNet" scale="0" unitRef="usd" id="ixv-22474">573,978</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentNet" scale="0" unitRef="usd" id="ixv-22483">525,881</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Operating lease right-of-use assets</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseRightOfUseAsset" scale="0" unitRef="usd" id="ixv-22495">1,161,141</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseRightOfUseAsset" scale="0" unitRef="usd" id="ixv-22504">1,471,899</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Long-term investments</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermInvestments" scale="0" unitRef="usd" id="ixv-22516">842,070</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermInvestments" scale="0" unitRef="usd" id="ixv-22525">932,755</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Deferred tax assets, net</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxAssetsNet" scale="0" unitRef="usd" id="ixv-22537">117,110</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxAssetsNet" scale="0" unitRef="usd" id="ixv-22546">981,912</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Prepaid expenses &#8211; noncurrent</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseNoncurrent" scale="0" unitRef="usd" id="ixv-22558">135,135</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseNoncurrent" scale="0" unitRef="usd" id="ixv-22567">119,309</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Security deposits</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityDeposit" scale="0" unitRef="usd" id="ixv-22579">58,838</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityDeposit" scale="0" unitRef="usd" id="ixv-22588">41,157</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Prepayment for long-term investments</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:PrepaymentForLongtermInvestmentsNoncurrent" scale="0" unitRef="usd" id="ixv-22600">2,838,578</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="abvc:PrepaymentForLongtermInvestmentsNoncurrent" scale="0" unitRef="usd" id="ixv-22609">1,153,155</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Due from related parties &#8211; noncurrent</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent" scale="0" unitRef="usd" id="ixv-22621">865,477</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent" scale="0" unitRef="usd" id="ixv-22630">818,183</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 27pt"><span style="-keep: true">Total Assets</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Assets" scale="0" unitRef="usd" id="ixv-22642">9,579,574</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Assets" scale="0" unitRef="usd" id="ixv-22651">13,698,033</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">LIABILITIES AND EQUITY</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Current Liabilities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="-keep: true">Short-term bank loans</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">$</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-22720">1,893,750</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">$</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-22729">1,640,000</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="-keep: true">Accrued expenses and other current liabilities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-22741">2,909,587</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-22750">1,300,803</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="-keep: true">Advance from customers</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:AdvanceFromCustomers" scale="0" unitRef="usd" id="ixv-22762">10,985</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="abvc:AdvanceFromCustomers" scale="0" unitRef="usd" id="ixv-22771">10,985</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="-keep: true">Operating lease liabilities &#8211; current portion</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityCurrent" scale="0" unitRef="usd" id="ixv-22783">369,314</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityCurrent" scale="0" unitRef="usd" id="ixv-22792">347,100</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"><span style="-keep: true">Due to related parties</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-22804">359,992</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-22813">393,424</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 27pt"><span style="-keep: true">Total Current Liabilities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-22825">5,543,628</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-22834">3,692,312</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Tenant security deposit</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityDepositLiability" scale="0" unitRef="usd" id="ixv-22865">7,980</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityDepositLiability" scale="0" unitRef="usd" id="ixv-22874">10,580</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Operating lease liability &#8211; noncurrent
    portion</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityNoncurrent" scale="0" unitRef="usd" id="ixv-22886">791,827</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityNoncurrent" scale="0" unitRef="usd" id="ixv-22895">1,124,799</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 27pt"><span style="-keep: true">Total Liabilities</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Liabilities" scale="0" unitRef="usd" id="ixv-22907">6,343,435</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Liabilities" scale="0" unitRef="usd" id="ixv-22916">4,827,691</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="-keep: true">COMMITMENTS AND CONTINGENCIES</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Equity</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="-keep: true">Preferred stock, $<ix:nonFraction contextRef="c2" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares" id="ixv-22960"><ix:nonFraction contextRef="c5" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares" id="ixv-22961">0.001</ix:nonFraction></ix:nonFraction> par value, <ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesAuthorized" scale="0" unitRef="shares" id="ixv-22962"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesAuthorized" scale="0" unitRef="shares" id="ixv-22963">20,000,000</ix:nonFraction></ix:nonFraction> authorized, <span style="-sec-ix-hidden: hidden-fact-16"><span style="-sec-ix-hidden: hidden-fact-17"><span style="-sec-ix-hidden: hidden-fact-18"><span style="-sec-ix-hidden: hidden-fact-19">nil</span></span></span></span> shares issued and outstanding</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-14"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-15"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common stock, $<ix:nonFraction contextRef="c9" decimals="3" format="ixt:num-dot-decimal" id="ix_16_fact" name="us-gaap:CommonStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares"><ix:nonFraction contextRef="c10" decimals="3" format="ixt:num-dot-decimal" id="ix_17_fact" name="us-gaap:CommonStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares">0.001</ix:nonFraction></ix:nonFraction> par value, <ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" id="ix_10_fact" name="us-gaap:CommonStockSharesAuthorized" scale="0" unitRef="shares"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" id="ix_11_fact" name="us-gaap:CommonStockSharesAuthorized" scale="0" unitRef="shares">100,000,000</ix:nonFraction></ix:nonFraction> authorized, <ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" id="ix_14_fact" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" id="ix_15_fact" name="us-gaap:CommonStockSharesOutstanding" scale="0" unitRef="shares">3,286,190</ix:nonFraction></ix:nonFraction> and <ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" id="ix_12_fact" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" id="ix_13_fact" name="us-gaap:CommonStockSharesOutstanding" scale="0" unitRef="shares">2,893,090</ix:nonFraction></ix:nonFraction> shares issued and outstanding as of December 31, 2022 and 2021, respectively<sup>(1)</sup></span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" id="ix_8_fact" name="us-gaap:CommonStockValue" scale="0" unitRef="usd">3,286</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" id="ix_9_fact" name="us-gaap:CommonStockValue" scale="0" unitRef="usd">2,893</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="-keep: true">Additional paid-in capital</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdditionalPaidInCapital" scale="0" unitRef="usd" id="ixv-23025">67,937,050</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdditionalPaidInCapital" scale="0" unitRef="usd" id="ixv-23034">58,139,700</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="-keep: true">Stock subscription receivable</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityNoteSubscriptionsReceivable" scale="0" unitRef="usd" id="ixv-23046">1,354,440</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityNoteSubscriptionsReceivable" scale="0" unitRef="usd" id="ixv-23055">2,257,400</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="-keep: true">Accumulated deficit</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RetainedEarningsAccumulatedDeficit" scale="0" sign="-" unitRef="usd" id="ixv-23067">54,904,439</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RetainedEarningsAccumulatedDeficit" scale="0" sign="-" unitRef="usd" id="ixv-23076">38,481,200</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in"><span style="-keep: true">Accumulated other comprehensive income</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" scale="0" sign="-" unitRef="usd" id="ixv-23088">517,128</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" scale="0" sign="-" unitRef="usd" id="ixv-23097">539,660</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in"><span style="-keep: true">Treasury stock</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TreasuryStockValue" scale="0" unitRef="usd" id="ixv-23109">9,100,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TreasuryStockValue" scale="0" unitRef="usd" id="ixv-23118">9,100,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Total Stockholders&#8217; equity</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd" id="ixv-23130">3,098,585</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd" id="ixv-23139">8,843,653</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Noncontrolling interest</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:MinorityInterest" scale="0" unitRef="usd" id="ixv-23151">137,554</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:MinorityInterest" scale="0" unitRef="usd" id="ixv-23160">26,689</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 27pt"><span style="-keep: true">Total Equity</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-23172">3,236,139</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-23181">8,870,342</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Total Liabilities and
    Equity</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesAndStockholdersEquity" scale="0" unitRef="usd" id="ixv-23212">9,579,574</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesAndStockholdersEquity" scale="0" unitRef="usd" id="ixv-23221">13,698,033</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  </table><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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: top">
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior
    period results have been adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</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"><i>The accompanying notes are an integral part
of these consolidated financial statements.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 139; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->38<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="f_003"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>ABVC BIOPHARMA, INC. AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE
LOSS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Year Ended<br/> December&#160;31,</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; font-weight: bold"><span style="-keep: true">Revenues</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Revenues" scale="0" unitRef="usd" id="ixv-23299">969,783</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Revenues" scale="0" unitRef="usd" id="ixv-23308">355,797</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">Cost of revenues</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostOfRevenue" scale="0" unitRef="usd" id="ixv-23339">286,415</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostOfRevenue" scale="0" unitRef="usd" id="ixv-23348">5,086</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"><span style="-keep: true">Gross profit</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GrossProfit" scale="0" unitRef="usd" id="ixv-23379">683,368</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GrossProfit" scale="0" unitRef="usd" id="ixv-23388">350,711</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left"><span style="-keep: true">Operating expenses</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Selling, general and administrative expenses</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SellingGeneralAndAdministrativeExpense" scale="0" unitRef="usd" id="ixv-23438">6,067,545</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SellingGeneralAndAdministrativeExpense" scale="0" unitRef="usd" id="ixv-23447">5,746,119</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Research and development expenses</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ResearchAndDevelopmentExpense" scale="0" unitRef="usd" id="ixv-23459">2,693,457</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ResearchAndDevelopmentExpense" scale="0" unitRef="usd" id="ixv-23468">1,003,805</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt"><span style="-keep: true">Stock based compensation</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensation" scale="0" unitRef="usd" id="ixv-23480">7,036,778</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensation" scale="0" unitRef="usd" id="ixv-23489">5,306,755</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 0.25in"><span style="-keep: true">Total operating expenses</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingExpenses" scale="0" unitRef="usd" id="ixv-23501">15,797,780</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingExpenses" scale="0" unitRef="usd" id="ixv-23510">12,056,679</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"><span style="-keep: true">Loss from operations</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingIncomeLoss" scale="0" sign="-" unitRef="usd" id="ixv-23541">15,114,412</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingIncomeLoss" scale="0" sign="-" unitRef="usd" id="ixv-23550">11,705,968</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left"><span style="-keep: true">Other income (expense)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Interest income</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestIncomeOther" scale="0" unitRef="usd" id="ixv-23600">187,817</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestIncomeOther" scale="0" unitRef="usd" id="ixv-23609">43,196</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Interest expense</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-23621">293,968</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-23630">227,210</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Operating sublease income</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingSubleaseIncome" scale="0" unitRef="usd" id="ixv-23642">107,150</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingSubleaseIncome" scale="0" unitRef="usd" id="ixv-23651">134,576</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Operating sublease income &#8211; related parties</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-28"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingSubleaseIncomeRelatedParties" scale="0" unitRef="usd" id="ixv-23672">4,800</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Impairment loss</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GoodwillImpairmentLoss" scale="0" unitRef="usd" id="ixv-23684">110,125</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-29"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Investment loss</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RealizedInvestmentGainsLosses" scale="0" sign="-" unitRef="usd" id="ixv-23705">7,446</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-30"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Gain/Loss on foreign exchange changes</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ForeignCurrencyTransactionGainLossBeforeTax" scale="0" sign="-" unitRef="usd" id="ixv-23726">259,463</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ForeignCurrencyTransactionGainLossBeforeTax" scale="0" unitRef="usd" id="ixv-23735">426,316</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Gain/Loss on investment in equity securities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-31"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EquitySecuritiesFvNiRealizedGainLoss" scale="0" sign="-" unitRef="usd" id="ixv-23756">269,844</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt"><span style="-keep: true">Other income</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherIncome" scale="0" sign="-" unitRef="usd" id="ixv-23768">24,149</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherIncome" scale="0" unitRef="usd" id="ixv-23777">22,409</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt"><span style="-keep: true">Government grant income</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-32"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment" scale="0" unitRef="usd" id="ixv-23798">360,898</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 0.25in"><span style="-keep: true">Total other income (expenses)</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherNonoperatingIncomeExpense" scale="0" sign="-" unitRef="usd" id="ixv-23810">400,184</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherNonoperatingIncomeExpense" scale="0" unitRef="usd" id="ixv-23819">495,141</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left"><span style="-keep: true">Loss before provision income tax</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-23850">15,514,596</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-23859">11,210,827</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-keep: true">Provision for income tax expense</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxExpenseBenefit" scale="0" unitRef="usd" id="ixv-23890">797,778</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxExpenseBenefit" scale="0" unitRef="usd" id="ixv-23899">825,024</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left"><span style="-keep: true">Net loss</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-23930">16,312,374</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-23939">12,035,851</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-keep: true">Net loss attributable to noncontrolling interests</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-23970">110,865</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-23979">802,962</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Net loss attributed to ABVC and subsidiaries</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" sign="-" unitRef="usd" id="ixv-24010">16,423,239</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" sign="-" unitRef="usd" id="ixv-24019">12,838,813</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="-keep: true">Foreign currency translation adjustment</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" scale="0" unitRef="usd" id="ixv-24031">22,532</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" scale="0" unitRef="usd" id="ixv-24040">25,200</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt"><span style="-keep: true">Comprehensive loss</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ComprehensiveIncomeNetOfTax" scale="0" sign="-" unitRef="usd" id="ixv-24052">16,445,771</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ComprehensiveIncomeNetOfTax" scale="0" sign="-" unitRef="usd" id="ixv-24061">12,864,013</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">Net loss per share:</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt; padding-left: 9pt"><div style="-sec-ix-hidden: hidden-fact-34; -sec-ix-hidden: hidden-fact-33"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Basic and diluted<sup>(1)</sup></span></div></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c14" decimals="2" format="ixt:num-dot-decimal" id="ix_22_fact" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares">5.19</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="2" format="ixt:num-dot-decimal" id="ix_23_fact" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares">5.12</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="-keep: true">Weighted average number of common shares outstanding:</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt; padding-left: 9pt"><div style="-sec-ix-hidden: hidden-fact-36; -sec-ix-hidden: hidden-fact-35"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Basic and diluted<sup>(1)</sup></span></div></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="INF" format="ixt:num-dot-decimal" id="ix_24_fact" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares">3,166,460</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="INF" format="ixt:num-dot-decimal" id="ix_25_fact" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares">2,505,352</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  </table><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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: top">
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior
    period results have been adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><i>The accompanying notes are an integral part
of these consolidated financial statements.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 140; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->39<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="f_004"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>ABVC BIOPHARMA, INC. AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CONSOLIDATED STATEMENTS OF CASH FLOWS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>FOR THE YEAR ENDED DECEMBER 31, 2022 AND 2021</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1.5pt; text-align: center; font-size: 11pt"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><span style="-keep: true">2022</span></td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><span style="-keep: true">2021</span></td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold"><span style="-keep: true">Cash flows from operating activities</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-size: 11pt"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-size: 11pt"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; width: 76%; text-align: left"><span style="-keep: true">Net loss</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-24272">16,312,374</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">)</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">$</span></td><td style="width: 9%; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-24281">12,035,851</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="-keep: true">Adjustments to reconcile net loss to net cash used in
    operating activities:</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.375in"><span style="-keep: true">Depreciation</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Depreciation" scale="0" unitRef="usd" id="ixv-24312">23,799</ix:nonFraction></span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Depreciation" scale="0" unitRef="usd" id="ixv-24321">11,993</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.375in; text-align: left"><span style="-keep: true">Stock based compensation</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensation" scale="0" unitRef="usd" id="ixv-24333">7,036,778</ix:nonFraction></span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensation" scale="0" unitRef="usd" id="ixv-24342">5,306,755</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.375in; font-size: 11pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss
    on investment in equity securities</span><span style="font-size: 8pt">&#160;&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-45"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:UnrealizedGainLossOnInvestments" scale="0" sign="-" unitRef="usd" id="ixv-24364">269,844</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.375in; text-align: left"><span style="-keep: true">Inventory allowance for valuation losses</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="abvc:IncreasedecreaseInInventoryAllowanceForValuationLosses" scale="0" sign="-" unitRef="usd" id="ixv-24376">25,975</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-46"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.375in; font-size: 11pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Provision
    for doubtful accounts, net of recovery</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="abvc:ProvisionForDoubtfulAccount" scale="0" sign="-" unitRef="usd" id="ixv-24397">184,589</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-47"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.375in; text-align: left"><span style="-keep: true">Government grant income</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-48"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="abvc:GovernmentGrantIncome" scale="0" unitRef="usd" id="ixv-24427">360,898</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.375in; text-align: left"><span style="-keep: true">Other non-cash income and expenses</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherNoncashIncomeExpense" scale="0" sign="-" unitRef="usd" id="ixv-24439">32,350</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-49"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.375in; text-align: left"><span style="-keep: true">Impairment of prepaid expenses</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="abvc:InvestmentLoss" scale="0" unitRef="usd" id="ixv-24460">110,125</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-50"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.375in; text-align: left"><span style="-keep: true">Deferred tax</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxExpenseBenefit" scale="0" unitRef="usd" id="ixv-24481">864,802</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxExpenseBenefit" scale="0" unitRef="usd" id="ixv-24490">824,199</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.375in; text-align: left"><span style="-keep: true">Changes in operating assets and liabilities:</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.5in; text-align: left"><span style="-keep: true">Decrease (increase) in accounts receivable</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccountsReceivable" scale="0" unitRef="usd" id="ixv-24521">614,166</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccountsReceivable" scale="0" unitRef="usd" id="ixv-24530">120,980</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.5in; text-align: left"><span style="-keep: true">Decrease (increase) in prepaid expenses and other current
    assets</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInPrepaidExpensesOther" scale="0" sign="-" unitRef="usd" id="ixv-24542">238,092</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInPrepaidExpensesOther" scale="0" unitRef="usd" id="ixv-24551">357,276</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.5in; text-align: left"><span style="-keep: true">Decrease (increase) in due from related parties</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDueFromRelatedParties" scale="0" unitRef="usd" id="ixv-24563">837,014</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDueFromRelatedParties" scale="0" unitRef="usd" id="ixv-24572">595,037</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.5in; font-size: 11pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Decrease
    (increase) in inventories</span><span style="font-size: 8pt">&#160;&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-51"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInInventories" scale="0" unitRef="usd" id="ixv-24594">25,830</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.5in; text-align: left"><span style="-keep: true">Increase (decrease) in accounts payable</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-52"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccountsPayable" scale="0" sign="-" unitRef="usd" id="ixv-24615">23,044</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.5in; text-align: left"><span style="-keep: true">Increase (decrease) in accrued expenses and other current
    liabilities</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" scale="0" unitRef="usd" id="ixv-24627">1,608,784</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" scale="0" sign="-" unitRef="usd" id="ixv-24636">173,151</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.5in; text-align: left"><span style="-keep: true">Increase (decrease) in advanced from customers</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-53"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInOtherReceivables" scale="0" unitRef="usd" id="ixv-24657">1,085</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.5in; font-size: 11pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Increase
    (decrease) in tenant security deposit received</span><span style="font-size: 8pt">&#160;&#160;&#160;&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="abvc:IncreasedecreaseInSecurityDepositReceived" scale="0" unitRef="usd" id="ixv-24670">2,600</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-54"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-bottom: 1.5pt; padding-left: 0.5in; text-align: left"><span style="-keep: true">Increase (decrease) in due to
    related parties</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDueToRelatedParties" scale="0" unitRef="usd" id="ixv-24691">242,469</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDueToRelatedParties" scale="0" sign="-" unitRef="usd" id="ixv-24700">317,358</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-bottom: 1.5pt; padding-left: 0.625in; font-weight: bold; text-align: left"><span style="-keep: true">Net cash
    used in operating activities</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInOperatingActivities" scale="0" sign="-" unitRef="usd" id="ixv-24712">7,398,391</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInOperatingActivities" scale="0" sign="-" unitRef="usd" id="ixv-24721">7,597,719</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-size: 11pt"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="-keep: true">Cash flows from investing activities</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in"><span style="-keep: true">Purchase of investments</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-55"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquireInvestments" scale="0" unitRef="usd" id="ixv-24780">107,547</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-size: 11pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purchase
    of equipment</span><span style="font-size: 8pt">&#160;&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" scale="0" unitRef="usd" id="ixv-24793">119,692</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" scale="0" unitRef="usd" id="ixv-24802">17,503</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-bottom: 1.5pt; padding-left: 0.25in; text-align: left"><span style="-keep: true">Prepayment for equity investment</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquireLongtermInvestments" scale="0" unitRef="usd" id="ixv-24814">1,601,992</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquireLongtermInvestments" scale="0" unitRef="usd" id="ixv-24823">680,916</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-bottom: 1.5pt; padding-left: 0.625in; font-weight: bold; text-align: left"><span style="-keep: true">Net cash
    used in investing activities</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInInvestingActivities" scale="0" sign="-" unitRef="usd" id="ixv-24835">1,721,684</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInInvestingActivities" scale="0" sign="-" unitRef="usd" id="ixv-24844">805,966</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-size: 11pt"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="-keep: true">Cash flows from financing activities</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="-keep: true">Issuance of common stock</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromIssuanceOfCommonStock" scale="0" unitRef="usd" id="ixv-24894">3,663,925</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromIssuanceOfCommonStock" scale="0" unitRef="usd" id="ixv-24903">11,119,452</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="-keep: true">Payment for offering costs</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-56"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsOfStockIssuanceCosts" scale="0" unitRef="usd" id="ixv-24924">850,429</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="-keep: true">Repayment of convertible notes</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-57"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RepaymentsOfConvertibleDebt" scale="0" unitRef="usd" id="ixv-24945">306,836</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="-keep: true">Repayment of short-term loan</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-58"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="abvc:RepaymentOfShorttermLoan" scale="0" unitRef="usd" id="ixv-24966">100,000</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="-keep: true">Repayment of notes payable</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-59"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="abvc:RepaymentOfNotesPayable" scale="0" unitRef="usd" id="ixv-24987">107,400</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="-keep: true">Proceeds from long-term loan</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-60"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromIssuanceOfLongTermDebt" scale="0" unitRef="usd" id="ixv-25008">236,498</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="-keep: true">Proceeds from short term loan</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromShortTermDebt" scale="0" unitRef="usd" id="ixv-25020">350,000</ix:nonFraction></span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-61"><span style="-keep: true">-</span></div></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-bottom: 1.5pt; padding-left: 0.25in; font-size: 11pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Proceeds
    from short term borrowings from third parties</span><span style="font-size: 8pt">&#160;&#160;&#160;&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-62"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt; font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-size: 11pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="abvc:ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" scale="0" unitRef="usd" id="ixv-25051">4,265</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-bottom: 1.5pt; padding-left: 0.625in; font-weight: bold; text-align: left"><span style="-keep: true">Net cash
    provided by financing activities</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInFinancingActivities" scale="0" unitRef="usd" id="ixv-25063">4,013,925</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInFinancingActivities" scale="0" unitRef="usd" id="ixv-25072">9,995,550</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-size: 11pt"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1.5pt; font-weight: bold; text-align: left"><span style="-keep: true">Effect of
    exchange rate changes on cash and cash equivalents and restricted cash</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" sign="-" unitRef="usd" id="ixv-25103">67,337</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" sign="-" unitRef="usd" id="ixv-25112">28,021</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-size: 11pt"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1.5pt; font-size: 11pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Net
    increase(decrease</b></span><span style="font-size: 8pt">&#160;&#160;</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>)
    in cash and cash equivalents and restricted cash</b></span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" scale="0" sign="-" unitRef="usd" id="ixv-25147">5,173,487</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">)</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" scale="0" unitRef="usd" id="ixv-25156">1,563,844</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-size: 11pt"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="-keep: true">Cash and cash equivalents and restricted
    cash</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1.5pt"><span style="-keep: true">Beginning</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd" id="ixv-25206">6,565,215</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c17" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd" id="ixv-25215">5,001,371</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 4pt"><span style="-keep: true">Ending</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd" id="ixv-25227">1,391,728</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd" id="ixv-25236">6,565,215</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-size: 11pt"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="-keep: true">Supplemental disclosure of cash
    flows</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"><span style="-keep: true">Cash paid during the year for:</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-bottom: 1.5pt; padding-left: 0.375in; text-align: left"><span style="-keep: true">Interest expense paid</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestPaidNet" scale="0" unitRef="usd" id="ixv-25305">285,465</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestPaidNet" scale="0" unitRef="usd" id="ixv-25314">333,873</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-bottom: 4pt; padding-left: 0.375in; text-align: left"><span style="-keep: true">Income taxes paid</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxesPaid" scale="0" unitRef="usd" id="ixv-25326">1,600</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-63"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left"><span style="-keep: true">Non-cash financing and investing
    activities</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="-keep: true">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-bottom: 4pt; padding-left: 0.375in; font-size: 11pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common
    shares issued for debt conversion</span><span style="font-size: 8pt">&#160;&#160;&#160;&#160;</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-64"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="abvc:CommonSharesIssuedForDebtConversion" scale="0" unitRef="usd" id="ixv-25376">2,693,548</ix:nonFraction></span></td><td style="padding-bottom: 4pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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: top">
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior
    period results have been adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</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"><i>The accompanying notes are an integral part
of these consolidated financial statements.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 141; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->40<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="f_005"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>ABVC BIOPHARMA, INC. AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CONSOLIDATED STATEMENTS OF STOCKHOLDERS&#8217;
EQUITY (DEFICIT)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>FOR THE YEAR ENDED DECEMBER 31, 2022 AND 2021</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 9pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="6" style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Common
    Stock<sup>(1)</sup></b></span></td><td style="padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"><span style="-keep: true">Stock</span></td><td style="padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"><span style="-keep: true">Additional</span></td><td style="padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="-keep: true">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"><span style="-keep: true">Accumulated<br/>
    Other</span></td><td style="padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="6" style="font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Treasury Stock</span></td><td style="padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"><span style="-keep: true">Non</span></td><td style="padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt; font-weight: bold; text-align: center"><span style="-keep: true">Stockholders&#8217;</span></td><td style="padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; text-align: center"><span style="-keep: true">&#160;</span></td><td style="white-space: nowrap; font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Number&#160;of<br/>
    shares</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="white-space: nowrap; font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Amounts</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="white-space: nowrap; font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Subscription<br/>
    Receivable</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="white-space: nowrap; font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Paid-in<br/>
    Capital<sup>(1)</sup></b></span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="white-space: nowrap; font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Accumulated<br/>
    Deficit</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="white-space: nowrap; font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Comprehensive<br/>
    Income</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="white-space: nowrap; font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Number&#160;of<br/>
    Shares<sup>(1)</sup></b></span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="white-space: nowrap; font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Amount</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="white-space: nowrap; font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">controlling<br/>
    Interest</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="white-space: nowrap; font-size: 10pt; font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Total <br/> Equity</span></td><td style="white-space: nowrap; padding-bottom: 1.5pt; font-size: 10pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 30%; font-size: 10pt; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Balance at December&#160;31, 2020</span></td><td style="width: 0%; font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 5%; font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c92" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares" id="ixv-25561">2,442,511</ix:nonFraction></span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 0%; font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="-keep: true">$</span></td><td style="width: 5%; font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c92" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-25570">2,442</ix:nonFraction></span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 0%; font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="-keep: true">$</span></td><td style="width: 5%; font-size: 10pt; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c93" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-25579">3,160,360</ix:nonFraction></span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="-keep: true">)</span></td><td style="width: 0%; font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="-keep: true">$</span></td><td style="width: 5%; font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c94" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-25588">40,773,785</ix:nonFraction></span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 0%; font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="-keep: true">$</span></td><td style="width: 5%; font-size: 10pt; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c95" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-25597">25,642,387</ix:nonFraction></span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="-keep: true">)</span></td><td style="width: 0%; font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="-keep: true">$</span></td><td style="width: 5%; font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c96" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-25606">564,860</ix:nonFraction></span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 0%; font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 5%; font-size: 10pt; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c97" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" sign="-" unitRef="shares" id="ixv-25615">27,535</ix:nonFraction></span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="-keep: true">)</span></td><td style="width: 0%; font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="-keep: true">$</span></td><td style="width: 5%; font-size: 10pt; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c97" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-25624">9,100,000</ix:nonFraction></span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="-keep: true">)</span></td><td style="width: 0%; font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="-keep: true">$</span></td><td style="width: 5%; font-size: 10pt; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c98" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-25633">776,273</ix:nonFraction></span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="-keep: true">)</span></td><td style="width: 0%; font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="-keep: true">$</span></td><td style="width: 5%; font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c17" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-25642">2,662,067</ix:nonFraction></span></td><td style="width: 1%; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-size: 10pt; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Issuance of common shares for cash</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c99" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" scale="0" unitRef="shares" id="ixv-25654">302,775</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c99" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" scale="0" unitRef="usd" id="ixv-25663">303</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-190"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c101" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" scale="0" unitRef="usd" id="ixv-25681">10,268,720</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-191"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-192"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true">-</span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-193"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-194"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" scale="0" unitRef="usd" id="ixv-25734">10,269,023</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Issuance of common shares for consulting service</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c99" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" scale="0" unitRef="shares" id="ixv-25746">36,693</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c99" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd" id="ixv-25755">37</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-195"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c101" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd" id="ixv-25773">1,728,553</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-196"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-197"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true">-</span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-198"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-199"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd" id="ixv-25826">1,728,590</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-size: 10pt; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Issuance of common shares for debt conversion</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c99" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits" scale="0" unitRef="shares" id="ixv-25838">111,111</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c99" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" scale="0" unitRef="usd" id="ixv-25847">111</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-200"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c101" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" scale="0" unitRef="usd" id="ixv-25865">2,693,437</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-201"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-202"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true">-</span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-203"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-204"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" scale="0" unitRef="usd" id="ixv-25918">2,693,548</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Stock based compensation for services</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true">-</span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-205"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c100" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" scale="0" unitRef="usd" id="ixv-25947">902,960</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-206"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-207"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-208"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true">-</span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-209"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-210"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" scale="0" unitRef="usd" id="ixv-26009">902,960</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">&#160;</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Stock based compensation for options granted</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true">-</span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-211"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-212"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c101" decimals="0" format="ixt:num-dot-decimal" name="abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices" scale="0" unitRef="usd" id="ixv-26130">2,675,205</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-213"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-214"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true">-</span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-215"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-216"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices" scale="0" unitRef="usd" id="ixv-26183">2,675,205</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-size: 10pt; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Net loss for the year</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true">-</span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-217"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-218"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-219"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c102" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-26230">12,838,813</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">)</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-220"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true">-</span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-221"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c105" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" unitRef="usd" id="ixv-26265">802,962</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-26274">12,035,851</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Cumulative transaction
    adjustments</span></td><td style="font-size: 10pt; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"><span style="-keep: true">-</span></td><td style="padding-bottom: 1.5pt; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-222"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-223"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-224"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-225"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c103" decimals="0" format="ixt:num-dot-decimal" name="abvc:CumulativeTransactionAdjustments" scale="0" sign="-" unitRef="usd" id="ixv-26330">25,200</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; font-size: 10pt; text-align: left"><span style="-keep: true">)</span></td><td style="font-size: 10pt; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"><span style="-keep: true">-</span></td><td style="padding-bottom: 1.5pt; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-226"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-227"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="abvc:CumulativeTransactionAdjustments" scale="0" sign="-" unitRef="usd" id="ixv-26365">25,200</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; font-size: 10pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-size: 10pt; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Balance at December 31, 2021</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c106" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares" id="ixv-26377">2,893,090</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">$</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c106" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-26386">2,893</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">$</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c107" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-26395">2,257,400</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">)</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">$</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c108" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-26404">58,139,700</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">$</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c109" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-26413">38,481,200</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">)</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">$</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c110" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-26422">539,660</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c111" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" sign="-" unitRef="shares" id="ixv-26431">27,535</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">)</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">$</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c111" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-26440">9,100,000</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">)</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">$</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c112" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-26449">26,689</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">$</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-26458">8,870,342</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Issuance of common shares for cash</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c113" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" scale="0" unitRef="shares" id="ixv-26470">200,000</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c113" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" scale="0" unitRef="usd" id="ixv-26479">200</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-228"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c115" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" scale="0" unitRef="usd" id="ixv-26497">3,663,725</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-229"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-230"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true">-</span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-231"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-232"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c120" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" scale="0" unitRef="usd" id="ixv-26550">3,663,925</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-size: 10pt; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Issuance of common shares for consulting service</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c113" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" scale="0" unitRef="shares" id="ixv-26562">193,100</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c113" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd" id="ixv-26571">193</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-233"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c115" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd" id="ixv-26589">4,891,695</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-234"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-235"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true">-</span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-236"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-237"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c120" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd" id="ixv-26642">4,891,888</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Stock based compensation for services</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true">-</span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-238"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c114" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" scale="0" unitRef="usd" id="ixv-26671">902,960</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-239"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-240"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-241"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true">-</span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-242"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-243"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c120" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" scale="0" unitRef="usd" id="ixv-26733">902,960</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-size: 10pt; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Stock based compensation for options granted</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true">-</span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-244"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-245"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c115" decimals="0" format="ixt:num-dot-decimal" name="abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices" scale="0" unitRef="usd" id="ixv-26771">1,241,930</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-246"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-247"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true">-</span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-248"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-249"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c120" decimals="0" format="ixt:num-dot-decimal" name="abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices" scale="0" unitRef="usd" id="ixv-26824">1,241,930</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Net loss for the year</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true">-</span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-250"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-251"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-252"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c116" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-26871">16,423,239</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">)</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-253"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true">-</span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-254"><span style="-keep: true">-</span></div></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c119" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" unitRef="usd" id="ixv-26906">110,865</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt"><span style="-keep: true">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c120" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd" id="ixv-26915">16,312,374</ix:nonFraction></span></td><td style="font-size: 10pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Cumulative transaction
    adjustments</span></td><td style="font-size: 10pt; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"><span style="-keep: true">-</span></td><td style="padding-bottom: 1.5pt; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-255"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-256"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-257"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-258"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c117" decimals="0" format="ixt:num-dot-decimal" name="abvc:CumulativeTransactionAdjustments" scale="0" sign="-" unitRef="usd" id="ixv-26971">22,532</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; font-size: 10pt; text-align: left"><span style="-keep: true">)</span></td><td style="font-size: 10pt; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"><span style="-keep: true">-</span></td><td style="padding-bottom: 1.5pt; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-259"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-260"><span style="-keep: true">-</span></div></td><td style="padding-bottom: 1.5pt; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c120" decimals="0" format="ixt:num-dot-decimal" name="abvc:CumulativeTransactionAdjustments" scale="0" sign="-" unitRef="usd" id="ixv-27006">22,532</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; font-size: 10pt; text-align: left"><span style="-keep: true">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt"><span style="-keep: true">Balance at December 31, 2022</span></td><td style="font-size: 10pt; padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c121" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares" id="ixv-27018">3,286,190</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-size: 10pt; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c121" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-27027">3,286</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-size: 10pt; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-size: 10pt; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c122" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-27036">1,354,440</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-size: 10pt; text-align: left"><span style="-keep: true">)</span></td><td style="font-size: 10pt; padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-size: 10pt; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c123" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-27045">67,937,050</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-size: 10pt; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-size: 10pt; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c124" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-27054">54,904,439</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-size: 10pt; text-align: left"><span style="-keep: true">)</span></td><td style="font-size: 10pt; padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-size: 10pt; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c125" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-27063">517,128</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="border-bottom: Black 4pt double; font-size: 10pt; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c126" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" sign="-" unitRef="shares" id="ixv-27072">27,535</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-size: 10pt; text-align: left"><span style="-keep: true">)</span></td><td style="font-size: 10pt; padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-size: 10pt; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-size: 10pt; text-align: right"><span style="-keep: true">(<ix:nonFraction contextRef="c126" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd" id="ixv-27081">9,100,000</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-size: 10pt; text-align: left"><span style="-keep: true">)</span></td><td style="font-size: 10pt; padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-size: 10pt; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c127" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-27090">137,554</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td><td style="font-size: 10pt; padding-bottom: 4pt"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: Black 4pt double; font-size: 10pt; text-align: left"><span style="-keep: true">$</span></td><td style="border-bottom: Black 4pt double; font-size: 10pt; text-align: right"><span style="-keep: true"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd" id="ixv-27099">3,236,139</ix:nonFraction></span></td><td style="padding-bottom: 4pt; font-size: 10pt; text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior
period results have been adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</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-top: 0pt; margin-bottom: 0pt; text-align: center"><i>The accompanying notes are an integral part
of these consolidated financial statements.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 142; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->41<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="f_006"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>ABVC BIOPHARMA, INC. AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c14" continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c14_cont_1" escape="true" name="us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock" id="ixv-27144"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>1. ORGANIZATION AND DESCRIPTION OF BUSINESS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC BioPharma, Inc. (the &#8220;Company&#8221;),
formerly known as American BriVision (Holding) Corporation, a Nevada corporation, through the Company&#8217;s operating entity, American
BriVision Corporation (&#8220;BriVision&#8221;), which was incorporated in July 2015 in the State of Delaware, engages in biotechnology
to fulfill unmet medical needs and focuses on the development of new drugs and medical devices derived from plants. &#160;BriVision develops
its pipeline by carefully tracking new medical discoveries or medical device technologies in research institutions in the Asia-Pacific
region. Pre-clinical, disease animal model and Phase I safety studies are examined closely by the Company to identify drugs that BriVision
believes demonstrate efficacy and safety. Once a drug appears to be a good candidate for development and ultimately commercialization,
BriVision licenses the drug or medical device from the original researchers and begins to introduce the drugs clinical plan to highly
respected principal investigators in the United States, Australia and Taiwan to conduct a Phase II clinical trial. At present, clinical
trials for the Company&#8217;s drugs and medical devices are being conducted at such world-famous institutions as Memorial Sloan Kettering
Cancer Center (&#8220;MSKCC&#8221;) and MD Anderson Cancer Center. BriVision had no predecessor operations prior to its formation on
July 21, 2015.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Name Change</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s shareholders approved an
amendment to the Company&#8217;s Articles of Incorporation to change the Company&#8217;s corporate name from American BriVision (Holding)
Corporation to ABVC BioPharma, Inc. and approved and adopted the Certificate of Amendment to affect same at the 2020 annual meeting of
shareholders (the &#8220;Annual Meeting&#8221;). The name change amendment to the Company&#8217;s Articles of Incorporation was filed
with Nevada&#8217;s Secretary of State and became effective on March 8, 2021 and FINRA processed our request to change our name on April
30, 2021, which became effective as of May 3, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s stock symbol remains ABVC.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Reverse Merger</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 8, 2016, a Share Exchange Agreement
(the &#8220;Share Exchange Agreement&#8221;) was entered into by and among the Company, BriVision, and Euro-Asia Investment &amp; Finance
Corp. Limited, a company incorporated under the laws of Hong Kong Special Administrative Region of the People&#8217;s Republic of China
(&#8220;Euro-Asia&#8221;), being the owners of record of <ix:nonFraction contextRef="c363" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ExcessStockSharesIssued" scale="0" unitRef="shares" id="ixv-27162">164,387,376</ix:nonFraction> (<ix:nonFraction contextRef="c364" decimals="0" format="ixt:num-dot-decimal" name="abvc:CommonStockIssuedBeforeStockSplit" scale="0" unitRef="shares" id="ixv-27163">52,336,000</ix:nonFraction> pre-stock split) shares of Common Stock of the Company,
and the owners of record of all of the issued share capital of BriVision (the &#8220;BriVision Stock&#8221;).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Share Exchange Agreement, upon
surrender by the BriVision Shareholders and the cancellation by BriVision of the certificates evidencing the BriVision Stock as registered
in the name of each BriVision Shareholder, and pursuant to the registration of the Company in the register of members maintained by BriVision
as the new holder of the BriVision Stock and the issuance of the certificates evidencing the aforementioned registration of the BriVision
Stock in the name of the Company, the Company issued <ix:nonFraction contextRef="c365" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ExcessStockSharesIssued" scale="0" unitRef="shares" id="ixv-27166">166,273,921</ix:nonFraction> (<ix:nonFraction contextRef="c366" decimals="0" format="ixt:num-dot-decimal" name="abvc:CommonStockIssuedBeforeStockSplit" scale="0" unitRef="shares" id="ixv-27167">52,936,583</ix:nonFraction> pre-stock split) shares (the &#8220;Acquisition Stock&#8221;)
(subject to adjustment for fractionalized shares as set forth below) of the Company&#8217;s Common Stock to the BriVision Shareholders
(or their designees), and <ix:nonFraction contextRef="c367" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ExcessStockSharesIssued" scale="0" unitRef="shares" id="ixv-27168">163,159,952</ix:nonFraction> (<ix:nonFraction contextRef="c368" decimals="0" format="ixt:num-dot-decimal" name="abvc:CommonStockIssuedBeforeStockSplit" scale="0" unitRef="shares" id="ixv-27169">51,945,225</ix:nonFraction> pre-stock split) shares of the Company&#8217;s Common Stock owned by Euro-Asia were
cancelled and retired to treasury. The Acquisition Stock collectively represented <ix:nonFraction contextRef="c365" decimals="4" format="ixt:num-dot-decimal" name="abvc:PercentageOfCommonSharesIssuedAndOutstanding" scale="-2" unitRef="pure" id="ixv-27170">79.70</ix:nonFraction>% of the issued and outstanding Common Stock of
the Company immediately after the Closing, in exchange for the BriVision Stock, representing <ix:nonFraction contextRef="c365" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfIssuedShareCapital" scale="-2" unitRef="pure" id="ixv-27171">100</ix:nonFraction>% of the issued share capital of BriVision
in a reverse merger (the &#8220;Merger&#8221;).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c14" name="us-gaap:StockholdersEquityNoteStockSplit" id="ixv-27174">Pursuant to the Merger, all of the issued and
outstanding common shares of BriVision were converted, at an exchange ratio of 0.2536-for-1, into an aggregate of 166,273,921 (52,936,583
pre-stock split) common shares of the Company and BriVision had become a wholly owned subsidiary of the Company.</ix:nonNumeric> The holders of Company&#8217;s
Common Stock as of immediately prior to the Merger held an aggregate of <ix:nonFraction contextRef="c369" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ExcessStockSharesIssued" scale="0" unitRef="shares" id="ixv-27175">205,519,223</ix:nonFraction> (<ix:nonFraction contextRef="c370" decimals="0" format="ixt:num-dot-decimal" name="abvc:CommonStockIssuedBeforeStockSplit" scale="0" unitRef="shares" id="ixv-27176">65,431,144</ix:nonFraction> pre-stock split) shares of Company&#8217;s
Common Stock. Because of the exchange of the BriVision Stock for the Acquisition Stock (the &#8220;Share Exchange&#8221;), BriVision
had become a wholly owned subsidiary (the &#8220;Subsidiary&#8221;) of the Company and there was a change of control of the Company following
the closing. There were no warrants, options or other equity instruments issued in connection with the share exchange agreement.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 143; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->42<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c14_cont_2" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Upon the consummation of the Share Exchange,
BriVision became a wholly owned subsidiary of the Company.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Following the Share Exchange, the Company has
abandoned prior business plan and is now pursuing BriVision&#8217;s historically proposed businesses, which focus on the development
of new drugs and innovative medical devices to fulfill unmet medical needs. The business model of the Company is to integrate research
achievements from world-famous institutions, conduct clinical trials of translational medicine for Proof of Concept (&#8220;POC&#8221;),
out-license to international pharmaceutical companies, and explore global markets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Accounting Treatment of the Reverse Merger</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For financial reporting purposes, the Share Exchange
represents a &#8220;reverse merger&#8221;&#160;rather than a business combination and&#160;BriVision&#160;is deemed the accounting acquirer
in the transaction. The&#160;Share Exchange is being accounted for as a reverse-merger and recapitalization. BriVision&#160;is the acquirer
for financial reporting purposes and the&#160;Company&#160;is the acquired company. Consequently, the assets and liabilities and the
operations reflected in the historical financial statements prior to the Share Exchange will be those of&#160;BriVision&#160;and recorded
at the historical cost basis of&#160;BriVision. In addition, the consolidated financial statements after completion of the Share Exchange
will include the assets and liabilities of the Company and BriVision, and the historical operations of&#160;BriVision&#160;and operations
of the Combined Company from the closing date of the Share Exchange.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Merger</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 8, 2019, the Company, BioLite Holding,
Inc. (&#8220;BioLite&#8221;), BioKey, Inc. (&#8220;BioKey&#8221;), BioLite Acquisition Corp., a direct wholly-owned subsidiary of Parent
(&#8220;Merger Sub 1&#8221;), and BioKey Acquisition Corp., a direct wholly-owned subsidiary of Parent (&#8220;Merger Sub 2&#8221;) (collectively
referred to as the &#8220;Parties&#8221;) completed the business combination pursuant to the Agreement and Plan of Merger (the &#8220;Merger
Agreement&#8221;) dated as of January 31, 2018 where ABVC acquired BioLite and BioKey via issuing additional Common Stock of ABVC to
the shareholders of BioLite and BioKey.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the terms of the Merger Agreement,
BioLite and BioKey became two wholly-owned subsidiaries of the Company on February 8, 2019. ABVC issued an aggregate of <ix:nonFraction contextRef="c371" decimals="0" format="ixt:num-dot-decimal" name="abvc:AggregateOfSharesIssued" scale="0" unitRef="shares" id="ixv-27209">104,558,777</ix:nonFraction> shares
(prior to the reverse stock split in 2019) to the shareholders of both BioLite and BioKey under a registration statement on Form S-4
(file number 333-226285), which became effective by operation of law on or about February 5, 2019.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">BioLite Holding, Inc. (the &#8220;BioLite Holding&#8221;)
was incorporated under the laws of the State of Nevada on July 27, 2016. BioLite BVI, Inc. (the &#8220;BioLite BVI&#8221;), a wholly
owned subsidiary of BioLite Holding, was incorporated in the British Virgin Islands on September 13, 2016. BioLite Holding and BioLite
BVI are holding companies and have not carried out substantive business operations of their own.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">BioLite, Inc., (the &#8220;BioLite Taiwan&#8221;)
was incorporated on February 13, 2006 under the laws of Taiwan. BioLite is in the business of developing and commercialization of new
botanical drugs with application in central nervous system, autoimmunity, inflammation, hematology, and oncology. In addition, BioLite
Taiwan distributes dietary supplements made from extracts of Chinese herbs and Maitake mushroom.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January 2017, BioLite Holding, BioLite BVI,
BioLite Taiwan, and certain shareholders of BioLite Taiwan entered into a share purchase / exchange agreement (the &#8220;BioLite Share
Purchase / Exchange Agreement&#8221;). Pursuant to the BioLite Share Purchase / Exchange Agreement, the shareholder participants to the
BioLite Share Purchase / Exchange Agreement have sold their equity in BioLite Taiwan and were using the proceeds from such sales to purchase
shares of Common Stock of BioLite Holding at the same price per share, resulting in their owning the same number of shares of Common
Stock as they owned in the BioLite Taiwan. Upon closing of the Share Purchase/ Exchange Agreement in August 2017, BioLite Holding ultimately
owns via BioLite BVI approximately <ix:nonFraction contextRef="c372" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfCommonSharesIssuedAndOutstanding" scale="-2" unitRef="pure" id="ixv-27216">73</ix:nonFraction>% of BioLite Taiwan. The other shareholders who did not enter this Share Purchase/ Exchange Agreement
retain their equity ownership in BioLite Taiwan.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">BioKey, Inc. was incorporated on August 9, 2000
in the State of California. BioKey provides a wide range of services, including, API characterization, pre-formulation studies, formulation
development, analytical method development, stability studies, IND/NDA/ANDA/510K submissions, and manufacturing clinical trial materials
(Phase I through phase III) and commercial manufacturing. It also licenses out its technologies and initiates joint research and development
processes with other biotechnology, pharmaceutical, and nutraceutical companies.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 144; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->43<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><ix:continuation id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c14_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Accounting Treatment of the Merger</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company adopted ASC 805, &#8220;Business
Combination&#8221; to record the merger transactions of BioKey. Since the Company and BioLite Holding are the entities under Dr. Tsung-Shann
Jiang&#8217;s common control, the transaction is accounted for as a restructuring transaction.&#160;All the assets and liabilities of
BioLite Holding, BioLite BVI, and BioLite Taiwan were transferred to the Company at their respective carrying amounts on the closing
date of the Merger. The Company has recast prior period financial statements to reflect the conveyance of BioLite Holding&#8217;s common
shares as if the restructuring transaction had occurred as of the earliest date of the financial statements. All material intercompany
accounts, transactions, and profits have been eliminated in consolidation. The nature of and effects on earnings per share (EPS) of nonrecurring
intra-entity transactions involving long-term assets and liabilities is not required to be eliminated and EPS amounts have been recast
to include the earnings (or losses) of the transferred net assets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Going Concern</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying financial statements have been
prepared in conformity with U.S. GAAP which contemplates continuation of the Company on a going concern basis. The going concern basis
assumes that assets are realized, and liabilities are settled in the ordinary course of business at amounts disclosed in the financial
statements. The Company&#8217;s ability to continue as a going concern depends upon its ability to market and sell its products to generate
positive operating cash flows. For the year ended December 31, 2022, the Company reported net loss of $<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="abvc:CompanyReported" scale="0" unitRef="usd" id="ixv-27245">16,312,374</ix:nonFraction>. As of December 31,
2022, the Company&#8217;s working capital deficit was $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Capital" scale="0" unitRef="usd" id="ixv-27246">2,832,282</ix:nonFraction>. In addition, the Company had net cash outflows of $<ix:nonFraction contextRef="c16" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DerivativeCollateralRightToReclaimCash" scale="0" unitRef="usd" id="ixv-27247">7,398,391</ix:nonFraction> from operating
activities for the year ended December 31, 2022. These conditions give rise to substantial doubt as to whether the Company will be able
to continue as a going concern.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management&#8217;s plan is to continue improve
operations to generate positive cash flows and raise additional capital through private and public offerings. If the Company is not able
to generate positive operating cash flows, and raise additional capital, there is the risk that the Company may not be able to meet its
short-term obligations.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c14" continuedAt="_SignificantAccountingPoliciesTextBlock-c14_cont_1" escape="true" name="us-gaap:SignificantAccountingPoliciesTextBlock" id="ixv-27254"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<ix:nonNumeric contextRef="c14" continuedAt="_BasisOfAccountingPolicyPolicyTextBlock-c14_cont_1" escape="true" name="us-gaap:BasisOfAccountingPolicyPolicyTextBlock" id="ixv-27258"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Basis of Presentation</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<ix:continuation continuedAt="_BasisOfAccountingPolicyPolicyTextBlock-c14_cont_2" id="_BasisOfAccountingPolicyPolicyTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying consolidated financial statements
have been prepared in accordance with the generally accepted accounting principles in the United States of America (the &#8220;U.S. GAAP&#8221;).
All significant intercompany transactions and account balances have been eliminated.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_BasisOfAccountingPolicyPolicyTextBlock-c14_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This basis of accounting involves the application
of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.
The Company&#8217;s financial statements are expressed in U.S. dollars.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c14" continuedAt="_FiscalPeriod-c14_cont_1" escape="true" name="us-gaap:FiscalPeriod" id="ixv-27268"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Fiscal Year</span>&#160;</p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_FiscalPeriod-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company changed its fiscal year from the period beginning on October
1st and ending on September 30th to the period beginning on January 1st and ending on December 31st, beginning January 1, 2018.&#160;</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c14" continuedAt="_UseOfEstimates-c14_cont_1" escape="true" name="us-gaap:UseOfEstimates" id="ixv-27275"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Use of Estimates</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<ix:continuation id="_UseOfEstimates-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of financial statements in conformity
with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated
financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially from
those results.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<ix:nonNumeric contextRef="c14" continuedAt="_InventoryPolicyTextBlock-c14_cont_1" escape="true" name="us-gaap:InventoryPolicyTextBlock" id="ixv-27282"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Inventory</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_InventoryPolicyTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Inventory consists of raw materials, work-in-process,
finished goods, and merchandise. Inventories are stated at the lower of cost or market and valued on a moving weighted average cost basis.
Market is determined based on net realizable value. The Company periodically reviews the age and turnover of its inventory to determine
whether any inventory has become obsolete or has declined in value, and incurs a charge to operations for known and anticipated inventory
obsolescence.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c14" continuedAt="abvc_ForwardStockSplitsPolicyTextBlock-c14_cont_1" escape="true" name="abvc:ForwardStockSplitsPolicyTextBlock" id="ixv-27289"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Forward Stock Split</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="abvc_ForwardStockSplitsPolicyTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 21, 2016, the Board of Directors of
the Company approved an amendment to Articles of Incorporation to effect a forward split at a ratio of 1 to 3.141 and increase the number
of our authorized shares of Common Stock, par value $<ix:nonFraction contextRef="c128" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:TemporaryEquityParOrStatedValuePerShare" scale="0" unitRef="usdPershares" id="ixv-27295">0.001</ix:nonFraction> per share, to <ix:nonFraction contextRef="c128" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ExcessStockSharesAuthorized" scale="0" unitRef="shares" id="ixv-27296">360,000,000</ix:nonFraction>, which was effective on April 8, 2016.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40pt; text-align: justify">&#160;</p></ix:continuation></ix:nonNumeric><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 145; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->44<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c14_cont_2" id="_SignificantAccountingPoliciesTextBlock-c14_cont_1"><ix:nonNumeric contextRef="c14" continuedAt="abvc_StockReverseSplitPolicyTextBlock-c14_cont_1" escape="true" name="abvc:StockReverseSplitPolicyTextBlock" id="ixv-27314"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Stock Reverse Split</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="abvc_StockReverseSplitPolicyTextBlock-c14_cont_2" id="abvc_StockReverseSplitPolicyTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 12, 2019, the Board of Directors of
the Company by unanimous written consent in lieu of a meeting approved to i) effect a stock reverse split at the ratio of 1-for-18 (the
&#8220;Reverse Split&#8221;) of both the authorized common stock of the Company (the &#8220;Common Stock&#8221;) and the issued and outstanding
Common Stock and ii) to amend the articles of incorporation of the Company to reflect the Reverse Split. The Board approved and authorized
the Reverse Split without obtaining approval of the Company&#8217;s shareholders pursuant to Section 78.207 of Nevada Revised Statutes.
On May 3, 2019, the Company filed a certificate of amendment to the Company&#8217;s articles of incorporation (the &#8220;Amendment&#8221;)
to effect the Reverse Split with the Secretary of State of Nevada. The Financial Industry Regulatory Authority (&#8220;FINRA&#8221;)
informed the Company that the Reverse Split was effective on May 8, 2019. All shares and related financial information in this Form 10-K
reflect this 1-for-18 reverse stock split.&#160;</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="abvc_StockReverseSplitPolicyTextBlock-c14_cont_2"><p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><span style="-keep: true">On July 25, 2023, the Company filed a Certificate of Amendment
to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its common stock.
The Company&#8217;s stockholders previously approved the Reverse Stock Split at the Company&#8217;s Special Shareholder Meeting held
on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding shares and to increase the per share
trading value of the Company&#8217;s common stock, although that outcome is not guaranteed. In turn, the Company believes that the Reverse
Stock Split will enable the Company to restore compliance with certain continued listing standards of NASDAQ Capital Market. All shares
and related financial information in this Form 10-Q reflect this 1-for-10 reverse stock split.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<ix:nonNumeric contextRef="c14" continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c14_cont_1" escape="true" name="us-gaap:FairValueMeasurementPolicyPolicyTextBlock" id="ixv-27326"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Fair Value Measurements</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c14_cont_2" id="_FairValueMeasurementPolicyPolicyTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FASB ASC 820, &#8220;Fair Value Measurements&#8221;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect
the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#8217;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c14_cont_3" id="_FairValueMeasurementPolicyPolicyTextBlock-c14_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1 - Inputs are quoted
    prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.
    Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active
    markets that are readily and regularly available.</span></td></tr>
  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c14_cont_4" id="_FairValueMeasurementPolicyPolicyTextBlock-c14_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2 - Inputs other
    than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted
    prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can
    be corroborated by observable market data for substantially the full term of the assets or liabilities.</span></td></tr>
  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c14_cont_5" id="_FairValueMeasurementPolicyPolicyTextBlock-c14_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 - Valuations based
    on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally
    determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market
    participant would use in pricing the asset or liability.</span></td></tr>
  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_FairValueMeasurementPolicyPolicyTextBlock-c14_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The carrying values of certain assets and liabilities
of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, inventory, prepaid
expenses and other current assets, accounts payable, accrued liabilities, and due to related parties approximate fair value due to their
relatively short maturities. The carrying value of the Company&#8217;s short-term bank loan, convertible notes payable, and accrued interest
approximates their fair value as the terms of the borrowing are consistent with current market rates and the duration to maturity is
short. The carrying value of the Company&#8217;s long-term bank loan approximates fair value because the interest rates approximate market
rates that the Company could obtain for debt with similar terms and maturities.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c14" continuedAt="_CashAndCashEquivalentsPolicyTextBlock-c14_cont_1" escape="true" name="us-gaap:CashAndCashEquivalentsPolicyTextBlock" id="ixv-27363"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Cash and Cash Equivalents</span>&#160;</p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<ix:continuation id="_CashAndCashEquivalentsPolicyTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company considers highly liquid investments with maturities of
three months or less, when purchased, to be cash equivalents. As of December 31, 2022 and 2021, the Company&#8217;s cash and cash equivalents
amounted $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd" id="ixv-27369">85,265</ix:nonFraction> and $<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd" id="ixv-27370">5,828,548</ix:nonFraction>, respectively. Some&#160;of the Company&#8217;s cash deposits are held in financial institutions
located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes this financial
institution is of high credit quality.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>



</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 146; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->45<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c14_cont_3" id="_SignificantAccountingPoliciesTextBlock-c14_cont_2"><ix:nonNumeric contextRef="c14" continuedAt="_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy-c14_cont_1" escape="true" name="us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" id="ixv-27388"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Restricted Cash Equivalents</span>&#160;</p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Restricted cash equivalents primarily consist
of cash held in a reserve bank account in Taiwan. As of December 31, 2022 and 2021, the Company&#8217;s restricted cash equivalents amounted
$<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RestrictedCashAndCashEquivalents" scale="0" unitRef="usd" id="ixv-27394">1,306,463</ix:nonFraction> and $<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RestrictedCashAndCashEquivalents" scale="0" unitRef="usd" id="ixv-27395">736,667</ix:nonFraction>, respectively.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c14" continuedAt="_ConcentrationRiskCreditRisk-c14_cont_1" escape="true" name="us-gaap:ConcentrationRiskCreditRisk" id="ixv-27397"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Concentration of Credit Risk</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_ConcentrationRiskCreditRisk-c14_cont_2" id="_ConcentrationRiskCreditRisk-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s financial instruments that
are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#8217;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_ConcentrationRiskCreditRisk-c14_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We perform ongoing credit evaluation of our customers
and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of accounts receivable.
We determine the amount of allowance for doubtful accounts by examining its historical collection experience and current trends in the
credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from our estimates.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c14" continuedAt="abvc_ConcentrationOfClientsPolicyTextBlock-c14_cont_1" escape="true" name="abvc:ConcentrationOfClientsPolicyTextBlock" id="ixv-27407"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span><span style="text-decoration:underline">Concentration
of clients</span></span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="abvc_ConcentrationOfClientsPolicyTextBlock-c14_cont_2" id="abvc_ConcentrationOfClientsPolicyTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span>As of December
31, 2022, the most major clients, specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement
industry, accounted for <ix:nonFraction contextRef="c14" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable" scale="-2" unitRef="pure" id="ixv-27415">71.89</ix:nonFraction>% of the Company&#8217;s total account receivable; the second major client with its Chairman being the Board
of Director of Biokey, accounted for&#160;<ix:nonFraction contextRef="c130" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable" scale="-2" unitRef="pure" id="ixv-27416">16.62</ix:nonFraction>% of the Company&#8217;s total account receivable. As of December 31, 2021, the major clients
in biotechnology research accounted for <ix:nonFraction contextRef="c373" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable" scale="-2" unitRef="pure" id="ixv-27417">37.48</ix:nonFraction>% of the Company&#8217;s total account receivable; the second major client accounted for
<ix:nonFraction contextRef="c15" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable" scale="-2" unitRef="pure" id="ixv-27418">33.38</ix:nonFraction>% if the Company&#8217;s total account receivable.</span></p></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="abvc_ConcentrationOfClientsPolicyTextBlock-c14_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span>For the
year ended December 31, 2022, one major client, Rgene Corporation, a related party under common
control by controlling beneficiary shareholder of YuanGene Corporation and the Company, which works in development and commercialization
of new drugs in Taiwan, accounted for&#160;<ix:nonFraction contextRef="c14" decimals="4" format="ixt:num-dot-decimal" name="abvc:TotalRevenues" scale="-2" unitRef="pure" id="ixv-27423">93.22</ix:nonFraction>% of the Company's total revenues. For the year ended December 31, 2021, one major client,
GLIA, LLC, accounted for <ix:nonFraction contextRef="c15" decimals="4" format="ixt:num-dot-decimal" name="abvc:TotalRevenues" scale="-2" unitRef="pure" id="ixv-27424">46.24</ix:nonFraction>% of the Company&#8217;s total revenue.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c14" continuedAt="_RevenueRecognitionPolicyTextBlock-c14_cont_1" escape="true" name="us-gaap:RevenueRecognitionPolicyTextBlock" id="ixv-27426"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Revenue Recognition</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c14_cont_2" id="_RevenueRecognitionPolicyTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#8220;ASC&#8221;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#8217;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#8217;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#8217;s revenue during all periods presented.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c14_cont_3" id="_RevenueRecognitionPolicyTextBlock-c14_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to ASC 606, the Company recognizes revenue
when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company expects
to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines is
within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify
the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance
obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only
applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled
to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined
to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are
performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount
of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c14_cont_4" id="_RevenueRecognitionPolicyTextBlock-c14_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c14_cont_5" id="_RevenueRecognitionPolicyTextBlock-c14_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Collaborative Revenues &#8212; </b>The Company
recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements. The terms
of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront license
fees, development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties on net
sales of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net sales of
licensed products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue is recognized
upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c14_cont_6" id="_RevenueRecognitionPolicyTextBlock-c14_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;D personnel costs, discount rates and probabilities of technical and regulatory success.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 147; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->46<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c14_cont_4" id="_SignificantAccountingPoliciesTextBlock-c14_cont_3"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c14_cont_7" id="_RevenueRecognitionPolicyTextBlock-c14_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company had multiple deliverables under the
collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development, and
marketing activities. Estimation of the performance periods of the Company&#8217;s deliverables requires the use of management&#8217;s
judgment. Significant factors considered in management&#8217;s evaluation of the estimated performance periods include, but are not limited
to, the Company&#8217;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the
estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments
on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c14_cont_8" id="_RevenueRecognitionPolicyTextBlock-c14_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(i) Non-refundable upfront payments</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c14_cont_9" id="_RevenueRecognitionPolicyTextBlock-c14_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If a license to the Company&#8217;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into
and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c14_cont_10" id="_RevenueRecognitionPolicyTextBlock-c14_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(ii) Milestone payments</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c14_cont_11" id="_RevenueRecognitionPolicyTextBlock-c14_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is eligible to receive milestone
payments under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and
commercial events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events
fall into two categories: (a) events which involve the performance of the Company&#8217;s obligations under the collaborative agreement
with collaboration partners, and (b) events which do not involve the performance of the Company&#8217;s obligations under the collaborative
agreement with collaboration partners.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c14_cont_12" id="_RevenueRecognitionPolicyTextBlock-c14_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The former category of milestone payments consists
of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management
concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that
(i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one
or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result
in additional payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is
required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving
the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments,
and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these
milestone payments in the period in which the underlying triggering event occurs.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c14_cont_13" id="_RevenueRecognitionPolicyTextBlock-c14_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(iii) Multiple Element Arrangements</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c14_cont_14" id="_RevenueRecognitionPolicyTextBlock-c14_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered
item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing
whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 148; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->47<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c14_cont_5" id="_SignificantAccountingPoliciesTextBlock-c14_cont_4"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c14_cont_15" id="_RevenueRecognitionPolicyTextBlock-c14_cont_14"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#8217;s contractual or estimated performance period for the undelivered elements, which
is typically the term of the Company&#8217;s research and development obligations. If there is no discernible pattern of performance
or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line
basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which
the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes
revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative
amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional
performance method, as applicable, as of the period ending date.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c14_cont_16" id="_RevenueRecognitionPolicyTextBlock-c14_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#8217;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is
reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific,
clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and
investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining
whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered
substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming
all other revenue recognition criteria are met.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c14_cont_17" id="_RevenueRecognitionPolicyTextBlock-c14_cont_16"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(iv) Royalties and Profit Sharing Payments</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c14_cont_18" id="_RevenueRecognitionPolicyTextBlock-c14_cont_17"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the collaborative agreement with the collaboration
partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net sales. The Company
recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those criteria, the Company
considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable contingency
is resolved.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c14_cont_19" id="_RevenueRecognitionPolicyTextBlock-c14_cont_18"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Revenues Derived from Research and Development
Activities Services &#8212; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the
inception of a contract, which is to perform research and development services. The Company may also provide its customers with an option
to request that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c14_cont_20" id="_RevenueRecognitionPolicyTextBlock-c14_cont_19"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the Company is entitled to reimbursement from
its customers for specified research and development expenses, the Company accounts for the related services that it provides as separate
performance obligations if it determines that these services represent a material right. The Company also determines whether the reimbursement
of research and development expenses should be accounted for as revenues or an offset to research and development expenses in accordance
with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the corresponding
offset to research and development expenses as it satisfies the related performance obligations.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p>

<ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c14_cont_21" id="_RevenueRecognitionPolicyTextBlock-c14_cont_20"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company then determines the transaction price
by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration. Under
the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential milestone
payments. At the start of an agreement, the Company&#8217;s transaction price usually consists of the payments made to or by the Company
based on the number of full-time equivalent researchers assigned to the project and the related research and development expenses incurred.
The Company does not typically include any payments that the Company may receive in the future in its initial transaction price because
the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine if the Company
should include additional payments in the transaction price.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_RevenueRecognitionPolicyTextBlock-c14_cont_21"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as advance from customers upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 149; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->48<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c14_cont_6" id="_SignificantAccountingPoliciesTextBlock-c14_cont_5"><ix:nonNumeric contextRef="c14" continuedAt="_PropertyPlantAndEquipmentPolicyTextBlock-c14_cont_1" escape="true" name="us-gaap:PropertyPlantAndEquipmentPolicyTextBlock" id="ixv-27542"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Property and Equipment</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p>

<ix:continuation continuedAt="_PropertyPlantAndEquipmentPolicyTextBlock-c14_cont_2" id="_PropertyPlantAndEquipmentPolicyTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Property and equipment is carried at cost net
of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the related
asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related gain or
loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of the remaining
lease term or estimated useful life of the asset. <ix:nonNumeric contextRef="c14" continuedAt="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock-c14_cont_1" escape="true" name="abvc:ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock" id="ixv-27550">Depreciation is calculated on the straight-line method, including property and equipment
under capital leases, generally based on the following useful lives:</ix:nonNumeric></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock-c14_cont_1"><ix:continuation id="_PropertyPlantAndEquipmentPolicyTextBlock-c14_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="width: 91%; text-align: justify">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 9%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Estimated<br/>
Life in<br/>
 Years</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Buildings and leasehold
    improvements</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c375" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife" id="ixv-27569">5</ix:nonNumeric> ~ <ix:nonNumeric contextRef="c376" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife" id="ixv-27570">50</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Machinery and equipment</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c377" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife" id="ixv-27577">5</ix:nonNumeric> ~ <ix:nonNumeric contextRef="c378" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife" id="ixv-27578">10</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office equipment</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c379" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife" id="ixv-27585">3</ix:nonNumeric> ~ <ix:nonNumeric contextRef="c380" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife" id="ixv-27586">6</ix:nonNumeric></span></td></tr>
  </table></ix:continuation></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c14" continuedAt="_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock-c14_cont_1" escape="true" name="us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" id="ixv-27588"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Impairment of Long-Lived Assets</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has adopted Accounting Standards
Codification subtopic 360-10, Property, Plant and Equipment (&#8220;ASC 360-10&#8221;). ASC 360-10 requires that long-lived assets and
certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually
or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business
conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment
in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting
from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the
carrying amount or the fair value less costs to sell.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c14" continuedAt="abvc_LongTermEquityInvestmentPolicy-c14_cont_1" escape="true" name="abvc:LongTermEquityInvestmentPolicy" id="ixv-27595"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Long-term Equity Investment</span>&#160;</p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="abvc_LongTermEquityInvestmentPolicy-c14_cont_2" id="abvc_LongTermEquityInvestmentPolicy-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company acquires the equity investments to
promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the
Company does not have control over the investees as:</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="abvc_LongTermEquityInvestmentPolicy-c14_cont_3" id="abvc_LongTermEquityInvestmentPolicy-c14_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity method investments
    when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of
    the income or loss is recognized monthly and is recorded in gains (losses) on equity investments.</span></td></tr>
  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p>

<ix:continuation continuedAt="abvc_LongTermEquityInvestmentPolicy-c14_cont_4" id="abvc_LongTermEquityInvestmentPolicy-c14_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-marketable cost method
    investments when the equity method does not apply.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>
</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 150; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->49<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c14_cont_7" id="_SignificantAccountingPoliciesTextBlock-c14_cont_6"><ix:continuation id="abvc_LongTermEquityInvestmentPolicy-c14_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Significant judgment is required to identify
whether an impairment exists in the valuation of the Company&#8217;s non-marketable equity investments, and therefore the Company considers
this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant
impact on the investee&#8217;s fair value. Qualitative analysis of its investments involves understanding the financial performance and
near-term prospects of the investee, changes in general market conditions in the investee&#8217;s industry or geographic area, and the
management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using
the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies
and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates
regarding the investees&#8217; revenue, costs, and discount rates. The Company&#8217;s assessment of these factors in determining whether
an impairment exists could change in the future due to new developments or changes in applied assumptions.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c14" continuedAt="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c14_cont_1" escape="true" name="abvc:OtherThanTemporaryImpairmentPolicyTextBlock" id="ixv-27639"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Other-Than-Temporary Impairment</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c14_cont_2" id="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c14_cont_3" id="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c14_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Marketable equity securities
    include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability
    and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company
    also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which
    may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the
    investee&#8217;s credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable
    equity method investments in gains (losses) on equity investments.</span></td></tr>
  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c14_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><p style="margin-top: 0; margin-bottom: 0">Non-marketable equity investments based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee&#8217;s ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses) on equity investments.</p> <p style="margin-top: 0; margin-bottom: 0">&#160;</p> <p style="margin-top: 0; margin-bottom: 0">Other-than-temporary impairments of equity investments were $<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="abvc:ImpairmentOfEquityInvestments" scale="0" unitRef="usd" id="ixv-27665">0</ix:nonFraction> and $<ix:nonFraction contextRef="c374" decimals="0" format="ixt:num-dot-decimal" name="abvc:ImpairmentOfEquityInvestments" scale="0" unitRef="usd" id="ixv-27666">0</ix:nonFraction> for the year ended December 31, 2022 and 2021, respectively.</p></td>
</tr></table></ix:continuation>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></p>

<ix:nonNumeric contextRef="c14" continuedAt="_GoodwillAndIntangibleAssetsPolicyTextBlock-c14_cont_1" escape="true" name="us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock" id="ixv-27669"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Goodwill</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_GoodwillAndIntangibleAssetsPolicyTextBlock-c14_cont_2" id="_GoodwillAndIntangibleAssetsPolicyTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In
testing goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than
not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on
our best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment
share, and general economic conditions.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 151; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->50<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c14_cont_8" id="_SignificantAccountingPoliciesTextBlock-c14_cont_7"><ix:continuation id="_GoodwillAndIntangibleAssetsPolicyTextBlock-c14_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company completed the required testing of
goodwill for impairment as of December 31, 2022, and determined that goodwill was impaired because of the current financial condition
of the Company and the Company&#8217;s inability to generate future operating income without substantial sales volume increases, which
are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill is not reasonably
assured.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c14" continuedAt="_ResearchAndDevelopmentExpensePolicy-c14_cont_1" escape="true" name="us-gaap:ResearchAndDevelopmentExpensePolicy" id="ixv-27695"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Research and Development Expenses</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_ResearchAndDevelopmentExpensePolicy-c14_cont_2" id="_ResearchAndDevelopmentExpensePolicy-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for the cost of using licensing
rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative future uses
the acquisition of product rights to be used in research and development activities must be charged to research and development expenses
when incurred.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_ResearchAndDevelopmentExpensePolicy-c14_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts
for R&amp;D costs in accordance with Accounting Standards Codification (&#8220;ASC&#8221;) 730, Research and Development (&#8220;ASC
730&#8221;). Research and development expenses are charged to expense as incurred unless there is an alternative future use in other
research and development projects or otherwise. Research and development expenses are comprised of costs incurred in performing research
and development activities, including personnel-related costs, facilities-related overhead, and outside contracted services including
clinical trial costs, manufacturing and process development costs for both clinical and preclinical materials, research costs, and other
consulting services. Non-refundable advance payment for goods and services that will be used in future research and development activities
are expensed when the activity has been performed or when the goods have been received rather than when the payment is made. In instances
where the Company enters into agreements with third parties to provide research and development services, costs are expensed as services
are performed.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c14" continuedAt="_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy-c14_cont_1" escape="true" name="us-gaap:PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy" id="ixv-27705"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Post-retirement and post-employment benefits</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p>

<ix:continuation id="_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s subsidiaries in Taiwan adopted
the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#8220;Act&#8221;) in Taiwan. Such labor regulations
require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than <ix:nonFraction contextRef="c14" decimals="2" format="ixt:num-dot-decimal" name="abvc:LabourPensionFundPercentage" scale="-2" unitRef="pure" id="ixv-27713">6</ix:nonFraction>% of the worker&#8217;s
monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to <ix:nonFraction contextRef="c14" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfMonthlyContributions" scale="-2" unitRef="pure" id="ixv-27714">6</ix:nonFraction>% of employees&#8217; salaries to the employees&#8217;
pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts for such employee
benefits, which were expensed as incurred, were $<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DefinedBenefitPlanServiceCost" scale="0" unitRef="usd" id="ixv-27715">13,031</ix:nonFraction> and $<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DefinedBenefitPlanServiceCost" scale="0" unitRef="usd" id="ixv-27716">11,375</ix:nonFraction>&#160;for the years ended December 31, 2022 and 2021, respectively.
Other than the above, the Company does not provide any other post-retirement or post-employment benefits.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c14" continuedAt="_CompensationRelatedCostsPolicyTextBlock-c14_cont_1" escape="true" name="us-gaap:CompensationRelatedCostsPolicyTextBlock" id="ixv-27718"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Stock-based Compensation</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_CompensationRelatedCostsPolicyTextBlock-c14_cont_2" id="_CompensationRelatedCostsPolicyTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company measures expense associated with all
employee stock-based compensation awards using a fair value method and recognizes such expense in the consolidated financial statements
on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221;.
Total employee stock-based compensation expenses were $<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="abvc:StockBasedCompensationForEmployees" scale="0" unitRef="usd" id="ixv-27724">1,241,930</ix:nonFraction> and $<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="abvc:StockBasedCompensationForEmployees" scale="0" unitRef="usd" id="ixv-27725">2,675,205</ix:nonFraction> for the years ended December 31, 2022 and 2021, respectively.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_CompensationRelatedCostsPolicyTextBlock-c14_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221; and FASB ASC Topic 505-50 &#8220;Equity-Based
Payments to Non-Employees&#8221; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="abvc:StockBasedCompensationForNonemployees" scale="0" unitRef="usd" id="ixv-27729">5,794,848</ix:nonFraction> and $<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="abvc:StockBasedCompensationForNonemployees" scale="0" unitRef="usd" id="ixv-27730">2,631,550</ix:nonFraction> for the years ended December 31, 2022 and 2021, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 152; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->51<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c14_cont_9" id="_SignificantAccountingPoliciesTextBlock-c14_cont_8"><ix:nonNumeric contextRef="c14" continuedAt="abvc_BeneficialConversionFeature-c14_cont_1" escape="true" name="abvc:BeneficialConversionFeature" id="ixv-27748"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Beneficial Conversion Feature</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p>

<ix:continuation id="abvc_BeneficialConversionFeature-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c14" continuedAt="_IncomeTaxPolicyTextBlock-c14_cont_1" escape="true" name="us-gaap:IncomeTaxPolicyTextBlock" id="ixv-27757"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Income Taxes</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt">&#160;</p>

<ix:continuation continuedAt="_IncomeTaxPolicyTextBlock-c14_cont_2" id="_IncomeTaxPolicyTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for income taxes using the
asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood of realization
of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary
differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax
purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire before the
Company is able to realize their benefits, or future deductibility is uncertain.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_IncomeTaxPolicyTextBlock-c14_cont_3" id="_IncomeTaxPolicyTextBlock-c14_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under ASC 740, a tax position is recognized as
a benefit only if it is&#160;&#8220;more likely than not&#8221;&#160;that the tax position would be sustained in a tax examination, with
a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether
it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals or
litigations based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not
threshold to determine the amount of benefits recognized in the financial statements. A tax position is measured at the largest amount
of benefit that is greater than <ix:nonFraction contextRef="c14" decimals="2" format="ixt:num-dot-decimal" name="abvc:DefinedBenefitPlanFundedPercentages" scale="-2" unitRef="pure" id="ixv-27766">50</ix:nonFraction> percent likely of being realized upon ultimate settlement. Tax positions that previously failed to
meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met.
Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent
financial reporting period in which the threshold is no longer satisfied. Penalties and interest incurred related to underpayment of income
tax are classified as income tax expense in the year incurred. No significant penalty or interest relating to income taxes has been incurred
for the years ended December 31, 2022 and 2021. GAAP also provides guidance on de-recognition, classification, interest and penalties,
accounting in interim periods, disclosures and transition.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_IncomeTaxPolicyTextBlock-c14_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 22, 2017, the SEC issued Staff Accounting
Bulletin (&#8220;SAB 118&#8221;), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a measurement
period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740.
In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting under
ASC 740 is complete. To the extent that a company&#8217;s accounting for certain income tax effects of the Tax Act is incomplete but
it is able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements. If a
company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740 on the
basis of the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company is able
to make reasonable estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the final impact
of the Tax Act may differ from these estimates, due to, among other things, changes in our interpretations and assumptions, additional
guidance that may be issued by the I.R.S., and actions the Company may take. The Company is continuing to gather additional information
to determine the final impact.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c14" continuedAt="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock-c14_cont_1" escape="true" name="abvc:ValuationOfDeferredTaxAssetsPolicyTextBlock" id="ixv-27771"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Valuation of Deferred Tax Assets</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A valuation allowance is recorded to reduce the
Company&#8217;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#8217;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and
results in the period such determination was made.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 153; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->52<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c14_cont_10" id="_SignificantAccountingPoliciesTextBlock-c14_cont_9"><ix:nonNumeric contextRef="c14" continuedAt="_EarningsPerSharePolicyTextBlock-c14_cont_1" escape="true" name="us-gaap:EarningsPerSharePolicyTextBlock" id="ixv-27794"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Loss Per Share of Common Stock</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_EarningsPerSharePolicyTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company calculates net loss per share in
accordance with ASC Topic 260, &#8220;Earnings per Share&#8221;. Basic loss per share is computed by dividing the net loss by the weighted
average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per share except
that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential
common stock equivalents had been issued and if the additional common shares were dilutive. Diluted earnings per share excludes all dilutive
potential shares if their effect is anti-dilutive.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c14" continuedAt="_CommitmentsAndContingenciesPolicyTextBlock-c14_cont_1" escape="true" name="us-gaap:CommitmentsAndContingenciesPolicyTextBlock" id="ixv-27801"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Commitments and Contingencies</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_CommitmentsAndContingenciesPolicyTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has adopted ASC Topic 450 &#8220;Contingencies&#8221;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss
contingencies are accrued by a charge to income when information available before financial statements are issued or are available to
be issued indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial
statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred.
If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements
when it is at least reasonably possible that a material loss could be incurred.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c14" continuedAt="_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock-c14_cont_1" escape="true" name="us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" id="ixv-27808"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Foreign-currency Transactions</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the Company&#8217;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#8220;NTD&#8221;) at the rates of exchange in effect when the
transactions occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency
is converted into New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income
in the year of conversion or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated
at the prevailing exchange rates and the resulting differences are charged to current income except for those foreign currencies denominated
investments in shares of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#8217;
Equity (Deficit).</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c14" continuedAt="abvc_TranslationAdjustmentPolicyTextBlock-c14_cont_1" escape="true" name="abvc:TranslationAdjustmentPolicyTextBlock" id="ixv-27815"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Translation Adjustment</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="abvc_TranslationAdjustmentPolicyTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accounts of the Company&#8217;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#8220;NT$&#8221;). Such financial statements
were translated into U.S. Dollars (&#8220;$&#8221; or &#8220;USD&#8221;) in accordance ASC 830, &#8220;Foreign Currency Matters&#8221;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, stockholder&#8217;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders&#8217;
equity (deficit).</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c14" continuedAt="_NewAccountingPronouncementsPolicyPolicyTextBlock-c14_cont_1" escape="true" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock" id="ixv-27822"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Recent Accounting Pronouncements</span></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<ix:continuation continuedAt="_NewAccountingPronouncementsPolicyPolicyTextBlock-c14_cont_2" id="_NewAccountingPronouncementsPolicyPolicyTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In August 2020, the FASB issued ASU 2020-06,
Debt &#8212; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#8212;Contracts in Entity&#8217;s Own
Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#8217;s Own Equity (&#8220;ASU 2020-06&#8221;).
ASU 2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#8217;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The
Company is currently evaluating the impact that the standard will have on its consolidated financial statements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 154; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->53<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation id="_SignificantAccountingPoliciesTextBlock-c14_cont_10"><ix:continuation continuedAt="_NewAccountingPronouncementsPolicyPolicyTextBlock-c14_cont_3" id="_NewAccountingPronouncementsPolicyPolicyTextBlock-c14_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In May 2021, the FASB issued ASU 2021-04, Earnings
Per Share (Topic 260), Debt &#8212; Modifications and Extinguishments (Subtopic 470-50), Compensation &#8212; Stock Compensation (Topic
718), and Derivatives and Hedging &#8212; Contracts in Entity&#8217;s Own Equity (Subtopic 815-40): Issuer&#8217;s Accounting for Certain
Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (&#8220;ASU 2021-04&#8221;). ASU 2021-04 provides guidance
as to how an issuer should account for a modification of the terms or conditions or an exchange of a freestanding equity-classified written
call option (i.e., a warrant) that remains classified after modification or exchange as an exchange of the original instrument for a
new instrument. An issuer should measure the effect of a modification or exchange as the difference between the fair value of the modified
or exchanged warrant and the fair value of that warrant immediately before modification or exchange and then apply a recognition model
that comprises four categories of transactions and the corresponding accounting treatment for each category (equity issuance, debt origination,
debt modification, and modifications unrelated to equity issuance and debt origination or modification). ASU 2021-04 is effective for
all entities for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. An entity should
apply the guidance provided in ASU 2021-04 prospectively to modifications or exchanges occurring on or after the effective date. Early
adoption is permitted for all entities, including adoption in an interim period. If an entity elects to early adopt ASU 2021-04 in an
interim period, the guidance should be applied as of the beginning of the fiscal year that includes that interim period.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_NewAccountingPronouncementsPolicyPolicyTextBlock-c14_cont_4" id="_NewAccountingPronouncementsPolicyPolicyTextBlock-c14_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In March 2022, the FASB issued ASU 2022-02, Troubled
Debt Restructurings and Vintage Disclosures. This ASU eliminates the accounting guidance for troubled debt restructurings by creditors
that have adopted ASU 2016-13, Measurement of Credit Losses on Financial Instruments. This ASU also enhances the disclosure requirements
for certain loan refinancing and restructurings by creditors when a borrower is experiencing financial difficulty. In addition, the ASU
amends the guidance on vintage disclosures to require entities to disclose current period gross write-offs by year of origination for
financing receivables and net investments in leases within the scope of ASC 326-20. The ASU is effective for annual periods beginning
after December 15, 2022, including interim periods within those fiscal years. Adoption of the ASU would be applied prospectively. Early
adoption is also permitted, including adoption in an interim period.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_NewAccountingPronouncementsPolicyPolicyTextBlock-c14_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is currently evaluating the impact
that the standards mentioned above will have on its consolidated financial statements.</p></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c14" continuedAt="_CollaborativeArrangementDisclosureTextBlock-c14_cont_1" escape="true" name="us-gaap:CollaborativeArrangementDisclosureTextBlock" id="ixv-27856"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>3. COLLABORATIVE AGREEMENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Collaborative agreements with BHK, a related
party</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(i) On February 24, 2015, BioLite Taiwan and
BioHopeKing Corporation (the &#8220;BHK&#8221;) entered into a co-development agreement, (the &#8220;BHK Co-Development Agreement&#8221;),
pursuant to which it is collaborative with BHK to develop and commercialize BLI-1401-2 (Botanical Drug) Triple Negative Breast Cancer
(TNBC) Combination Therapy (BLI-1401-2 Products) in Asian countries excluding Japan for all related intellectual property rights, and
has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50 between BHK
and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial sale of the
Product in in Asia excluding Japan.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 27, 2016, BioLite Taiwan and BHK agreed
to amend the payment terms of the milestone payment in an aggregate amount of $<ix:nonFraction contextRef="c381" decimals="-6" format="ixt:num-dot-decimal" name="abvc:MilestonePayments" scale="6" unitRef="usd" id="ixv-27868">10</ix:nonFraction> million based on the following schedule:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in"><ix:nonNumeric contextRef="c381" continuedAt="_RelatedPartyTransactionTermsAndMannerOfSettlement-c381_cont_1" name="us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement" id="ixv-27874"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></ix:nonNumeric></td> <td style="text-align: justify"><ix:continuation continuedAt="_RelatedPartyTransactionTermsAndMannerOfSettlement-c381_cont_2" id="_RelatedPartyTransactionTermsAndMannerOfSettlement-c381_cont_1"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the signing of the BHK Co-Development Agreement: $1 million, or 10% of total payment</span></ix:continuation></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RelatedPartyTransactionTermsAndMannerOfSettlement-c381_cont_3" id="_RelatedPartyTransactionTermsAndMannerOfSettlement-c381_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the first Investigational
    New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or
    10% of total payment</span></td></tr>
  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RelatedPartyTransactionTermsAndMannerOfSettlement-c381_cont_4" id="_RelatedPartyTransactionTermsAndMannerOfSettlement-c381_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the completion of first
    phase II clinical trial: $1 million, or 10% of total payment</span></td></tr>
  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_RelatedPartyTransactionTermsAndMannerOfSettlement-c381_cont_5" id="_RelatedPartyTransactionTermsAndMannerOfSettlement-c381_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the initiation of phase
    III of clinical trial research: $3 million, or 30% of total payment</span></td></tr>
  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_RelatedPartyTransactionTermsAndMannerOfSettlement-c381_cont_5"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the New Drug Application
    (NDA) submission: $4 million, or 40% of total payment</span></td></tr>
  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In December 2015, BHK has paid a non-refundable
upfront cash payment of $<ix:nonFraction contextRef="c141" decimals="-6" format="ixt:num-dot-decimal" name="abvc:UpfrontCashPayment" scale="6" unitRef="usd" id="ixv-27917">1</ix:nonFraction> million, or <ix:nonFraction contextRef="c142" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfPaymentsUnderCodevelopmentAgreement" scale="-2" unitRef="pure" id="ixv-27918">10</ix:nonFraction>% of $<ix:nonFraction contextRef="c142" decimals="0" format="ixt:num-dot-decimal" name="abvc:IssuanceOfStockValue" scale="0" unitRef="usd" id="ixv-27919">10,000,000</ix:nonFraction>, upon the signing of BHK Co-Development Agreement. The Company concluded that
the deliverables are considered separate units of accounting as the delivered items have value to the customer on a standalone basis
and recognized this cash receipt as collaboration revenue when all research, technical, and development data was delivered to BHK in
2015. The receipt is for the compensation of past research efforts and contributions made by BioLite Taiwan before this collaborative
agreement was signed and it does not relate to any future commitments made by BioLite Taiwan and BHK in this collaborative agreement.
In August 2016, the Company has received the second milestone payment of NT$<ix:nonFraction contextRef="c382" decimals="0" format="ixt:num-dot-decimal" name="abvc:MilestonePayments" scale="0" unitRef="twd" id="ixv-27920">31,649,000</ix:nonFraction>, approximately equivalent to $<ix:nonFraction contextRef="c382" decimals="-6" format="ixt:num-dot-decimal" name="abvc:IssuanceOfStockValue" scale="6" unitRef="usd" id="ixv-27921">1</ix:nonFraction> million, and recognized
collaboration revenue for the year ended December 31, 2016. As of the date of this report, the Company has not completed the first phase
II clinical trial.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition to the milestone payments, BioLite
Taiwan is entitled to receive royalty on <ix:nonFraction contextRef="c14" decimals="2" format="ixt:num-dot-decimal" name="abvc:MilestonePaymentsRoyaltyPercentage" scale="-2" unitRef="pure" id="ixv-27924">12</ix:nonFraction>% of BHK&#8217;s net sales related to BLI-1401-2 Products. As of December 31, 2022 and December
31, 2021, the Company has not earned the royalty under the BHK Co-Development Agreement.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:nonNumeric><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 155; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->54<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c14_cont_2" id="_CollaborativeArrangementDisclosureTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(ii) On December 9, 2015, BioLite Taiwan entered
into another two collaborative agreements (the &#8220;BHK Collaborative Agreements&#8221;), pursuant to which it is collaborative with
BHK to co-develop and commercialize BLI-1005 for &#8220;Targeting Major Depressive Disorder&#8221; (BLI-1005 Products) and BLI-1006 for
&#8220;Targeting Inflammatory Bowel Disease&#8221; (BLI-1006 Products) in Asia excluding Japan for all related intellectual property
rights, and has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50
between BHK and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial
sale of the Product in in Asia excluding Japan.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c142" name="abvc:CollaborativeAgreementsDescription" id="ixv-27945">In 2015, the Company recognized the cash receipt
in a total of NT$50 million, approximately equivalent to $1.6 million, as collaboration revenue when all research, technical, and development
data was delivered to BHK.</ix:nonNumeric> The Company concluded that the deliverables are considered separate units of accounting as the delivered items
have value to the customer on a standalone basis and recognized this payment as collaboration revenue when all research, technical, data
and development data was delivered to BHK. The cash receipt is for the compensation of past research efforts and contributions made by
BioLite Taiwan before this BHK Collaborative Agreements was signed and it does not relate to any future commitments made by BioLite Taiwan
and BHK in this BHK Collaborative Agreements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c383" name="abvc:CollaborativeAgreementsDescription" id="ixv-27948">In addition to the total of NT$50 million, approximately
equivalent to $1.60 million, BioLite Taiwan is entitled to receive 50% of the future net licensing income or net sales profit.</ix:nonNumeric> As of
December 31, 2022 and 2021, the Company has not earned the royalty under the BHK Collaborative Agreements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Co-Development agreement with Rgene Corporation,
a related party</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 26, 2017, BriVision entered into a co-development
agreement (the &#8220;Co-Dev Agreement&#8221;) with Rgene Corporation (the &#8220;Rgene&#8221;), a related party under common control
by controlling beneficiary shareholder of YuanGene Corporation and the Company (See Note 12). Pursuant to Co-Dev Agreement, BriVision
and Rgene agreed to co-develop and commercialize ABV-1507 HER2/neu Positive Breast Cancer Combination Therapy, ABV-1511 Pancreatic Cancer
Combination Therapy and ABV-1527 Ovary Cancer Combination Therapy. Under the terms of the Co-Dev Agreement, Rgene is required to&#160;pay
the Company $<ix:nonFraction contextRef="c384" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForParticipationLiabilities" scale="0" unitRef="usd" id="ixv-27955">3,000,000</ix:nonFraction> in cash or stock of Rgene with equivalent value by August 15, 2017. The payment is for the compensation of BriVision&#8217;s
past research efforts and contributions made by BriVision before the Co-Dev Agreement was signed and it does not relate to any future
commitments made by BriVision and Rgene in this Co-Dev Agreement. In addition to $<ix:nonFraction contextRef="c385" decimals="0" format="ixt:num-dot-decimal" name="abvc:AdditionCashPayment" scale="0" unitRef="usd" id="ixv-27956">3,000,000</ix:nonFraction>, the Company is entitled to receive <ix:nonFraction contextRef="c385" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfPaymentsUnderCodevelopmentAgreement" scale="-2" unitRef="pure" id="ixv-27957">50</ix:nonFraction>% of
the future net licensing income or net sales profit earned by Rgene, if any, and any development costs shall be equally shared by both
BriVision and Rgene.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 1, 2017, the Company has delivered all
research, technical, data and development data to Rgene. Since both Rgene and the Company are related parties and under common control
by a controlling beneficiary shareholder of YuanGene Corporation and the Company, the Company has recorded the full amount of $<ix:nonFraction contextRef="c146" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdditionalPaidInCapitalCommonStock" scale="0" unitRef="usd" id="ixv-27960">3,000,000</ix:nonFraction>
in connection with the Co-Dev Agreement as additional paid-in capital during the year ended December 31, 2017. During the year ended
December 31, 2017, the Company has received $<ix:nonFraction contextRef="c386" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLiabilities" scale="0" unitRef="usd" id="ixv-27961">450,000</ix:nonFraction> in cash. <ix:nonNumeric contextRef="c387" name="abvc:CoDevAgreementDescription" id="ixv-27962">On December 24, 2018, the Company received the remaining balance of $2,550,000
in the form of newly issued shares of Rgene&#8217;s Common Stock, at the price of NT$50 (approximately equivalent to $1.60 per share),
for an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the
year ended December 31, 2018, the Company has recognized investment loss of $549.</ix:nonNumeric> On December 31, 2018, the Company determined to fully
write off this investment based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and
quantitative analysis of the operating performance of the investee, adverse changes in market conditions and the regulatory or economic
environment, changes in operating structure of Rgene, additional funding requirements, and Rgene&#8217;s ability to remain in business.
All projects that have been initiated will be managed and supported by the Company and Rgene.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company and Rgene signed an amendment to
the Co-Dev Agreement on November 10, 2020, pursuant to which both parties agreed to delete AB-1507 HER2/neu Positive Breast Cancer Combination
Therapy and AB 1527 Ovary Cancer Combination Therapy and add ABV-1519 EGFR Positive Non-Small Cell Lung Cancer Combination Therapy and
ABV-1526 Large Intestine / Colon / Rectal Cancer Combination Therapy to the products to be co-developed and commercialized. Other provisions
of the Co-Dev Agreement remain in full force and effect.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 156; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->55<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation id="_CollaborativeArrangementDisclosureTextBlock-c14_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Collaborative agreement with BioFirst Corporation,
a related party</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 24, 2017, BriVision entered into a collaborative
agreement (the &#8220;BioFirst Collaborative Agreement&#8221;) with BioFirst Corporation (&#8220;BioFirst&#8221;), pursuant to which
BioFirst granted the Company the global licensing right for medical use of the product (the &#8220;Product&#8221;): BFC-1401 Vitreous
Substitute for Vitrectomy. BioFirst is a related party to the Company because a controlling beneficiary shareholder of YuanGene Corporation
and the Company is one of the directors and Common Stock shareholders of BioFirst (See Note 12).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the BioFirst Collaborative Agreement,
the Company will co-develop and commercialize the Product with BioFirst and pay BioFirst in a total amount of $<ix:nonFraction contextRef="c388" decimals="0" format="ixt:num-dot-decimal" name="abvc:IssuanceOfStockValue" scale="0" unitRef="usd" id="ixv-27989">3,000,000</ix:nonFraction> in cash or stock
of the Company before September 30, 2018. The amount of $<ix:nonFraction contextRef="c389" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForParticipationLiabilities" scale="0" unitRef="usd" id="ixv-27990">3,000,000</ix:nonFraction> is in connection with the compensation for BioFirst&#8217;s past research
efforts and contributions made by BioFirst before the BioFirst Collaborative Agreement was signed and it does not relate to any future
commitments made by BioFirst and BriVision in this BioFirst Collaborative Agreement. In addition, the Company is entitled to receive
<ix:nonFraction contextRef="c389" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfPaymentsUnderCodevelopmentAgreement" scale="-2" unitRef="pure" id="ixv-27991">50</ix:nonFraction>% of the future net licensing income or net sales profit, if any, and any development cost shall be equally shared by both BriVision
and BioFirst.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 25, 2017, BioFirst has delivered
all research, technical, data and development data to BriVision. The Company determined to fully expense the entire amount of $<ix:nonFraction contextRef="c390" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostOfGoodsAndServicesSold" scale="0" unitRef="usd" id="ixv-27994">3,000,000</ix:nonFraction>
since currently the related licensing rights do not have alternative future uses. According to ASC 730-10-25-1, absent alternative future
uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses immediately. Hence, the entire amount of $<ix:nonFraction contextRef="c391" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherResearchAndDevelopmentExpense" scale="0" unitRef="usd" id="ixv-27995">3,000,000</ix:nonFraction> is fully expensed as research and development expense during the year ended
December 31, 2017.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 30, 2019, BriVision entered into a Stock
Purchase Agreement (the &#8220;Purchase Agreement&#8221;) with BioFirst. Pursuant to the Purchase Agreement, the Company issued <ix:nonFraction contextRef="c156" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesIssued" scale="0" unitRef="shares" id="ixv-27998">428,571</ix:nonFraction>
shares of the Company&#8217;s common stock to BioFirst in consideration for $<ix:nonFraction contextRef="c156" decimals="0" format="ixt:num-dot-decimal" name="abvc:AmountReceived" scale="0" unitRef="usd" id="ixv-27999">3,000,000</ix:nonFraction> owed by the Company to BioFirst (the &#8220;Total
Payment&#8221;) in connection with a certain collaborative agreement between the Company and BioFirst dated July 24, 2017 (the &#8220;Collaborative
Agreement&#8221;). Pursuant to the Collaborative Agreement, BioFirst granted the Company the global licensing right to co-develop BFC-1401
or ABV-1701 Vitreous Substitute for Vitrectomy for medical purposes in consideration for the Total Payment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 5, 2019, BriVision entered into a second
Stock Purchase Agreement (&#8220;Purchase Agreement 2&#8221;) with BioFirst. Pursuant to Purchase Agreement 2, the Company issued <ix:nonFraction contextRef="c157" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesIssued" scale="0" unitRef="shares" id="ixv-28002">414,702</ix:nonFraction>
shares of the Company&#8217;s common stock to BioFirst in consideration for $<ix:nonFraction contextRef="c157" decimals="0" format="ixt:num-dot-decimal" name="abvc:AmountReceived" scale="0" unitRef="usd" id="ixv-28003">2,902,911</ix:nonFraction> owed by the Company to BioFirst in connection
with a loan provided to BriVision from BioFirst.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 4, 2020, the Company executed an
amendment to the BioFirst Agreement with BioFirst to add ABV-2001 Intraocular Irrigation Solution and ABV-2002 Corneal Storage Solution
to the agreement. ABV-2002 is utilized during a corneal transplant procedure to replace a damaged or diseased cornea while ABV-2001 has
broader utilization during a variety of ocular procedures.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Initially the Company will focus on ABV-2002,
a solution utilized to store a donor cornea prior to either penetrating keratoplasty (full thickness cornea transplant) or endothelial
keratoplasty (back layer cornea transplant). ABV-2002 is a solution comprised of a specific poly amino acid that protects ocular tissue
from damage caused by external osmolarity exposure during pre-surgery storage. The specific polymer in ABV-2002 can adjust osmolarity
to maintain a range of 330 to 390 mOsM thereby permitting hydration within the corneal stroma during the storage period. Stromal hydration
results in (a) maintaining acceptable corneal transparency and (b) prevents donor cornea swelling. ABV-2002 also contains an abundant
phenolic phytochemical found in plant cell walls that provides antioxidant antibacterial properties and neuroprotection.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Early testing by BioFirst indicates&#160; that ABV-2002 may be more
effective for protecting the cornea and retina during long-term storage than other storage media available today and can be manufactured
at lower cost. &#160;&#160;&#160;Further ABV-2002 product development was put on hold due the lack of funding.</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, BioFirst was incorporated on November
7, 2006, focusing on the R&amp;D, manufacturing, and sales of innovative patented pharmaceutical products. The technology of BioFirst
comes from the global exclusive licensing from domestic R &amp; D institutions. Currently, the main research and development product
is the vitreous substitute (Vitargus<sup>&#174;</sup>) Licensed by the National Health Research Institutes. Vitargus is the world&#8217;s
first bio-degradable vitreous substitute and offers a number of advantages over current vitreous substitutes by minimizing medical complications
and reducing the need for additional surgeries.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Vitargus has started the construction of a GMP factory in Hsinchu Biomedical
Science Park, Taiwan, with the aim at building a production base to supply the global market and promote the construction of bio-degradable
vitreous substitute manufacturing center in Taiwan, allowing ABVC to achieve the world-class technology of manufacturing Vitargus and
GMP certified pharmaceutical factory. BioFirst is targeting to complete the construction in 2024.</p></ix:continuation><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 157; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->56<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c14" escape="true" name="us-gaap:InventoryDisclosureTextBlock" id="ixv-28033"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>4. INVENTORY</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><ix:nonNumeric contextRef="c14" continuedAt="_ScheduleOfInventoryCurrentTableTextBlock-c14_cont_1" escape="true" name="us-gaap:ScheduleOfInventoryCurrentTableTextBlock" id="ixv-28038">Inventory consists of the following:</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.9pt; text-align: justify; text-indent: -22.9pt">&#160;</p>

<ix:continuation id="_ScheduleOfInventoryCurrentTableTextBlock-c14_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Finished goods</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-294">&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InventoryFinishedGoods" scale="0" unitRef="usd" id="ixv-28062">96,725</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Work-in-process</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-295">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-296">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Raw materials</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-297">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InventoryRawMaterials" scale="0" unitRef="usd" id="ixv-28086">84,620</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Allowance for inventory valuation and obsolescence loss</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-298">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="abvc:AllowanceForInventoryValuationAndObsolescenceLoss" scale="0" unitRef="usd" id="ixv-28098">155,370</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Inventories, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-299">-</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InventoryGross" scale="0" unitRef="usd" id="ixv-28110">25,975</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.9pt; text-align: justify; text-indent: -22.9pt"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.9pt; text-align: justify; text-indent: -22.9pt">For the year
ended December 31, 2022, the inventories were expensed as research and development expenses.</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.9pt; text-align: justify; text-indent: -22.9pt"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c14" escape="true" name="us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock" id="ixv-28119"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>5. PROPERTY AND EQUIPMENT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-align: justify; text-indent: -23.75pt"><ix:nonNumeric contextRef="c14" continuedAt="_PropertyPlantAndEquipmentTextBlock-c14_cont_1" escape="true" name="us-gaap:PropertyPlantAndEquipmentTextBlock" id="ixv-28125">Property and
equipment as of December 31, 2022 and 2021 are summarized as follows:</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-align: justify; text-indent: -23.75pt">&#160;</p>

<ix:continuation id="_PropertyPlantAndEquipmentTextBlock-c14_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Land</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c161" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-28144">361,193</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c392" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-28149">400,091</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Buildings and leasehold improvements</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c165" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-28156">2,226,687</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c393" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-28161">2,235,061</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Machinery and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c167" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-28168">1,116,789</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c394" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-28173">1,013,376</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt">Office equipment</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c169" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-28180">173,766</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c395" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-28185">191,824</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-28192">3,878,435</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd" id="ixv-28197">3,840,352</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt">Less: accumulated depreciation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" scale="0" unitRef="usd" id="ixv-28204">3,304,457</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" scale="0" unitRef="usd" id="ixv-28209">3,314,471</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt">Property and equipment, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentOtherNet" scale="0" unitRef="usd" id="ixv-28216">573,978</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentOtherNet" scale="0" unitRef="usd" id="ixv-28221">525,881</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Depreciation expense were $<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationDepletionAndAmortization" scale="0" unitRef="usd" id="ixv-28226">23,799</ix:nonFraction> and $<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationDepletionAndAmortization" scale="0" unitRef="usd" id="ixv-28227">11,993</ix:nonFraction>
for the years ended December 31, 2022 and 2021, respectively. As of December 31, 2022 and 2021, Land with book value amounted to approximately
$<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LandAndLandImprovements" scale="0" unitRef="usd" id="ixv-28228">361,193</ix:nonFraction> and $<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LandAndLandImprovements" scale="0" unitRef="usd" id="ixv-28229">400,091</ix:nonFraction>, respectively, were pledged for obtaining bank loan (see Notes 8 Bank loans).</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c14" continuedAt="_LongTermDebtTextBlock-c14_cont_1" escape="true" name="us-gaap:LongTermDebtTextBlock" id="ixv-28233"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt"><b>6. LONG-TERM INVESTMENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt"><b>&#160;&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><ix:nonNumeric contextRef="c14" continuedAt="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks-c14_cont_1" escape="true" name="abvc:ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks" id="ixv-28243"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The ownership percentages of each investee are listed as follows:</span></ix:nonNumeric></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<ix:continuation id="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks-c14_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Ownership percentage</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: center">Accounting</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Name of related party</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">treatments</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Braingenesis Biotechnology Co., Ltd.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c174" decimals="4" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure" id="ixv-28280">0.22</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c397" decimals="4" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure" id="ixv-28285">0.22</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 11%; text-align: center"><ix:nonNumeric contextRef="c398" name="abvc:AccountingTreatmentDescription" id="ixv-28289">Cost Method</ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Genepharm Biotech Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c177" decimals="4" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure" id="ixv-28295">0.92</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c399" decimals="4" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure" id="ixv-28300">0.92</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c400" name="abvc:AccountingTreatmentDescription" id="ixv-28304">Cost Method</ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">BioHopeKing Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c180" decimals="4" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure" id="ixv-28310">8.03</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c401" decimals="4" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure" id="ixv-28315">8.03</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c402" name="abvc:AccountingTreatmentDescription" id="ixv-28319">Cost Method</ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">BioFirst Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c183" decimals="4" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure" id="ixv-28325">21.77</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c403" decimals="4" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure" id="ixv-28330">21.77</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c396" name="abvc:AccountingTreatmentDescription" id="ixv-28334">Equity&#160;Method</ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Rgene Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c186" decimals="4" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure" id="ixv-28340">28.85</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c404" decimals="4" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure" id="ixv-28345">28.85</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c405" name="abvc:AccountingTreatmentDescription" id="ixv-28349">Equity Method</ix:nonNumeric></td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td><ix:nonNumeric contextRef="c14" continuedAt="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock-c14_cont_1" escape="true" name="abvc:ScheduleOfExtentInvesteeReliesTableTextBlock" id="ixv-28357"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The extent the investee relies on the company for its business are summarized as follows:</span></ix:nonNumeric></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation id="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock-c14_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid; width: 34%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name
    of related party</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 65%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The
    extent the investee relies on the Company for its business &#160;</b></span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Braingenesis Biotechnology Co., Ltd.</span></td>
    <td>&#160;</td>
    <td><ix:nonNumeric contextRef="c188" name="abvc:RelatedPartyTransactionDescriptionOfTransactions" id="ixv-28375"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></ix:nonNumeric></td></tr>
  <tr>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Genepharm Biotech Corporation</span></td>
    <td>&#160;</td>
    <td><ix:nonNumeric contextRef="c189" name="abvc:RelatedPartyTransactionDescriptionOfTransactions" id="ixv-28382"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></ix:nonNumeric></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioHopeKing Corporation</span></td>
    <td>&#160;</td>
    <td><ix:nonNumeric contextRef="c190" name="abvc:RelatedPartyTransactionDescriptionOfTransactions" id="ixv-28389"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></ix:nonNumeric></td></tr>
  <tr>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation</span></td>
    <td>&#160;</td>
    <td><ix:nonNumeric contextRef="c191" name="abvc:RelatedPartyTransactionDescriptionOfTransactions" id="ixv-28396"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loaned from the investee and provides research and development support service</span></ix:nonNumeric></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation</span></td>
    <td>&#160;</td>
    <td><ix:nonNumeric contextRef="c192" name="abvc:RelatedPartyTransactionDescriptionOfTransactions" id="ixv-28403"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></ix:nonNumeric></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b>&#160;&#160;</b></p></ix:continuation></ix:nonNumeric><div>
</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"></p><div>

</div><!-- Field: Page; Sequence: 158; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->57<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b>&#160;</b></p><div>

</div><ix:continuation continuedAt="_LongTermDebtTextBlock-c14_cont_2" id="_LongTermDebtTextBlock-c14_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td> <td><ix:nonNumeric contextRef="c14" continuedAt="abvc_ScheduleOfLongTermInvestmentTableTextBlock-c14_cont_1" escape="true" name="abvc:ScheduleOfLongTermInvestmentTableTextBlock" id="ixv-28429"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Long-term investment mainly consists of the following:</span></ix:nonNumeric></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<ix:continuation id="abvc_ScheduleOfLongTermInvestmentTableTextBlock-c14_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Non-marketable Cost Method Investments, net</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; width: 76%; text-align: left">Braingenesis Biotechnology Co., Ltd.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c194" decimals="0" format="ixt:num-dot-decimal" name="abvc:NonmarketableCostMethodInvestmentsNet" scale="0" unitRef="usd" id="ixv-28458">7,169</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c406" decimals="0" format="ixt:num-dot-decimal" name="abvc:NonmarketableCostMethodInvestmentsNet" scale="0" unitRef="usd" id="ixv-28463">7,941</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">Genepharm Biotech Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c196" decimals="0" format="ixt:num-dot-decimal" name="abvc:NonmarketableCostMethodInvestmentsNet" scale="0" unitRef="usd" id="ixv-28470">21,887</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c407" decimals="0" format="ixt:num-dot-decimal" name="abvc:NonmarketableCostMethodInvestmentsNet" scale="0" unitRef="usd" id="ixv-28475">24,244</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">BioHopeKing Corporation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c198" decimals="0" format="ixt:num-dot-decimal" name="abvc:NonmarketableCostMethodInvestmentsNet" scale="0" unitRef="usd" id="ixv-28482">813,014</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c408" decimals="0" format="ixt:num-dot-decimal" name="abvc:NonmarketableCostMethodInvestmentsNet" scale="0" unitRef="usd" id="ixv-28487">900,570</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; text-align: left">Subtotal</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:NonmarketableCostMethodInvestmentsNet" scale="0" unitRef="usd" id="ixv-28494">842,070</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="abvc:NonmarketableCostMethodInvestmentsNet" scale="0" unitRef="usd" id="ixv-28499">932,755</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0in; text-align: left">Equity Method Investments, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">BioFirst Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-300">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-301">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Rgene Corporation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-302">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-303">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestments" scale="0" unitRef="usd" id="ixv-28540">842,070</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestments" scale="0" unitRef="usd" id="ixv-28545">932,755</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation (the &#8220;BioFirst&#8221;):</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company holds an equity interest
in BioFirst Corporation, accounting for its equity interest using the equity method to accounts for its equity investment as prescribed
in ASC 323, Investments&#8212;Equity Method and Joint Ventures (&#8220;ASC 323&#8221;). Equity method adjustments include the Company&#8217;s
proportionate share of investee&#8217;s income or loss and other adjustments required by the equity method. As of December 31, 2022 and
2021, the Company owns <ix:nonFraction contextRef="c171" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:VariableInterestEntityOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-28557">21.77</ix:nonFraction>% and <ix:nonFraction contextRef="c396" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:VariableInterestEntityOwnershipPercentage" scale="-2" unitRef="pure" id="ixv-28558">21.77</ix:nonFraction>% common stock shares of BioFirst, respectively. During year ended December 31, 2021, the Company
made prepayment for equity investment in BioFirst to purchase additional&#160;<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="abvc:PurchaseAdditionalShares" scale="0" unitRef="shares" id="ixv-28559">317,000</ix:nonFraction>&#160;shares to be issued by BioFirst in the aggregate
amount of $<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TemporaryEquityAggregateAmountOfRedemptionRequirement" scale="0" unitRef="usd" id="ixv-28560">618,150</ix:nonFraction>, recorded as prepayment for long-term investments as of December 31, 2022. The amount due from BioFirst has been reclassified as prepayment for investment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Summarized financial information for the Company&#8217;s
equity method investee, BioFirst, is as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5.4pt"><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><ix:nonNumeric contextRef="c14" continuedAt="_ScheduleOfCondensedBalanceSheetTableTextBlock-c14_cont_1" escape="true" name="srt:ScheduleOfCondensedBalanceSheetTableTextBlock" id="ixv-28566"><i>Balance Sheet</i></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_ScheduleOfCondensedBalanceSheetTableTextBlock-c14_cont_2" id="_ScheduleOfCondensedBalanceSheetTableTextBlock-c14_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Current Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c411" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd" id="ixv-28586">1,543,151</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c412" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd" id="ixv-28591">2,205,669</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Noncurrent Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c411" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsNoncurrent" scale="0" unitRef="usd" id="ixv-28598">739,472</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c412" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsNoncurrent" scale="0" unitRef="usd" id="ixv-28603">959,454</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c411" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-28610">2,663,051</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c412" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-28615">2,909,703</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Noncurrent Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c411" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesNoncurrent" scale="0" unitRef="usd" id="ixv-28622">103,447</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c412" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesNoncurrent" scale="0" unitRef="usd" id="ixv-28627">32,522</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Stockholders&#8217; Equity</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c413" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityOther" scale="0" unitRef="usd" id="ixv-28634">483,874</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c414" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityOther" scale="0" unitRef="usd" id="ixv-28639">222,898</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><ix:nonNumeric contextRef="c14" continuedAt="_ScheduleOfCondensedIncomeStatementTableTextBlock-c14_cont_1" escape="true" name="srt:ScheduleOfCondensedIncomeStatementTableTextBlock" id="ixv-28643"><i>Statement of operation</i></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_ScheduleOfCondensedIncomeStatementTableTextBlock-c14_cont_2" id="_ScheduleOfCondensedIncomeStatementTableTextBlock-c14_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c418" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GainLossOnSalesOfLoansNet" scale="0" unitRef="usd" id="ixv-28667">30,162</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c419" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GainLossOnSalesOfLoansNet" scale="0" unitRef="usd" id="ixv-28672">26,693</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Gross profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c418" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GrossProfit" scale="0" unitRef="usd" id="ixv-28679">8,239</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c419" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GrossProfit" scale="0" unitRef="usd" id="ixv-28684">8,348</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net loss</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c418" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd" id="ixv-28691">1,274,539</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c419" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd" id="ixv-28696">2,276,892</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Share of losses from investments accounted for using the equity method</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-305">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c419" decimals="0" format="ixt:num-dot-decimal" name="abvc:ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" scale="0" sign="-" unitRef="usd" id="ixv-28708">269,844</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 159; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->58<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><ix:continuation id="_LongTermDebtTextBlock-c14_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation (the
    &#8220;Rgene&#8221;)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Both Rgene and the Company are under
common control by Dr. Tsung-Shann Jiang, the CEO and chairman of the BioLite Inc. Since Dr. Tsung-Shann Jiang is able to exercise significant
influence, but not control, over the Rgene, the Company determined to use the equity method to accounts for its equity investment as
prescribed in ASC 323, Investments&#8212;Equity Method and Joint Ventures (&#8220;ASC 323&#8221;). Equity method adjustments include
the Company&#8217;s proportionate share of investee&#8217;s income or loss and other adjustments required by the equity method. As of
December 31, 2022 and 2021, the Company owns <ix:nonFraction contextRef="c14" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" scale="-2" unitRef="pure" id="ixv-28737">28.85</ix:nonFraction>% and <ix:nonFraction contextRef="c15" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" scale="-2" unitRef="pure" id="ixv-28738">28.85</ix:nonFraction>% common stock shares of Rgene, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Summarized financial information for the Company&#8217;s
equity method investee, Rgene, is as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Balance Sheets</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation id="_ScheduleOfCondensedBalanceSheetTableTextBlock-c14_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Current Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c208" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd" id="ixv-28762">68,302</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c415" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd" id="ixv-28767">73,452</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Noncurrent Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c208" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsNoncurrent" scale="0" unitRef="usd" id="ixv-28774">303,893</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c415" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsNoncurrent" scale="0" unitRef="usd" id="ixv-28779">374,423</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c208" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-28786">2,478,868</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c415" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd" id="ixv-28791">1,934,786</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Noncurrent Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c208" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesNoncurrent" scale="0" unitRef="usd" id="ixv-28798">2,441</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-304">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Shareholders&#8217; Deficit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c416" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityOther" scale="0" sign="-" unitRef="usd" id="ixv-28810">2,481,309</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c417" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityOther" scale="0" sign="-" unitRef="usd" id="ixv-28815">1,486,911</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Statement of operations</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation id="_ScheduleOfCondensedIncomeStatementTableTextBlock-c14_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net sales</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-306">&#160;&#160;&#160;-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-307">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Gross Profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-308">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-309">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net loss</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c420" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd" id="ixv-28866">1,550,123</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c421" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd" id="ixv-28871">576,514</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Share of loss from investments accounted for using the equity method</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-310">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-311">-</div></td><td style="text-align: left">&#160;</td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disposition of long-term
    investment</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">During the years ended December 31,
2022 and 2021, there is no disposition of long-term investment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Losses on Equity Investments</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c14" continuedAt="_EquityMethodInvestmentsTextBlock-c14_cont_1" escape="true" name="us-gaap:EquityMethodInvestmentsTextBlock" id="ixv-28904">The components of losses on equity investments
for each period were as follows:</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_EquityMethodInvestmentsTextBlock-c14_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Share of equity method investee losses</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-312">&#160;&#160;&#160;&#160;&#160;&#160;-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromEquityMethodInvestments" scale="0" sign="-" unitRef="usd" id="ixv-28932">269,844</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
  </table></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 160; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->59<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c14" escape="true" name="abvc:ConvertibleNotesPayableTextBlock" id="ixv-28952"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>7. CONVERTIBLE NOTES PAYABLE</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 23, 2020, the Company entered into
a Securities Purchase Agreement (the &#8220;October SPA&#8221;) with one accredited investor. Pursuant to the October SPA, the Company
sold and issued a convertible promissory note (the &#8220;October Note&#8221;) in the principal amount of $2,500,000 to the investor
and received the payment from such investor on October 30, 2020. The October Note was issued on October 23, 2020 and the maturity date
of the October Note is the twenty-four (24) month anniversary from the issuance date (the &#8220;Maturity Date&#8221;). <ix:nonNumeric contextRef="c422" name="us-gaap:ConversionOfStockDescription" id="ixv-28958">Upon the Maturity
Date, the Company shall pay to the holder, in cash, an amount representing all outstanding principal amount and accrued and unpaid interest
under the October Note. The October Note bears an interest rate of ten percent (10%) per annum and may be convertible into shares of
the Company&#8217;s common stock at a fixed conversion price of $2.25 per share.</ix:nonNumeric> The holder of the October Note may elect to convert
part or all of the outstanding balance of the October Note from the issuance date until the Maturity Date. The Company may prepay the
outstanding amount at any time, in whole or in part, without any penalty.&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 17, 2021, the parties to the October SPA
signed Amendment No. 1 to Promissory Note (the &#8220;Amendment&#8221;). Pursuant to the Amendment, the Note shall also be automatically
converted into shares of the Company&#8217;s common stock immediately following the Company&#8217;s receipt of conditional approval to
list its common stock on the NASDAQ stock market, if and when the Company receives such approval, at a conversion price equal to $<ix:nonFraction contextRef="c423" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleConversionPrice1" scale="0" unitRef="usdPershares" id="ixv-28961">2.25</ix:nonFraction>
per share.&#160;On July 21, 2021, The Company converted all convertible promissory note amounted $<ix:nonFraction contextRef="c424" decimals="0" format="ixt:num-dot-decimal" name="abvc:ConvertiblePromissoryNote" scale="0" unitRef="usd" id="ixv-28962">2,500,000</ix:nonFraction> into <ix:nonFraction contextRef="c425" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" scale="0" unitRef="shares" id="ixv-28963">1,111,112</ix:nonFraction> shares of
the Company&#8217;s common stock and warrants.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2022 and 2021, the aggregate
carrying values of the convertible debentures were both $<ix:nonFraction contextRef="c426" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConvertibleDebt" scale="0" unitRef="usd" id="ixv-28966"><ix:nonFraction contextRef="c427" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentIncreaseAccruedInterest" scale="0" unitRef="usd" id="ixv-28967">0</ix:nonFraction></ix:nonFraction>; and accrued convertible interest were both $<ix:nonFraction contextRef="c428" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConvertibleDebt" scale="0" unitRef="usd" id="ixv-28968"><ix:nonFraction contextRef="c429" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentIncreaseAccruedInterest" scale="0" unitRef="usd" id="ixv-28969">0</ix:nonFraction></ix:nonFraction>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Total interest expenses in connection with the
above convertible note payable were $<ix:nonFraction contextRef="c224" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestAndDebtExpense" scale="0" unitRef="usd" id="ixv-28972">208,657</ix:nonFraction> and $<ix:nonFraction contextRef="c430" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestAndDebtExpense" scale="0" unitRef="usd" id="ixv-28973">193,548</ix:nonFraction> for the years ended December 31, 2022 and 2021, respectively.</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c14" continuedAt="_DebtDisclosureTextBlock-c14_cont_1" escape="true" name="us-gaap:DebtDisclosureTextBlock" id="ixv-28977"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>8. BANK LOANS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><ix:nonNumeric contextRef="c14" continuedAt="_ScheduleOfShortTermDebtTextBlock-c14_cont_1" escape="true" name="us-gaap:ScheduleOfShortTermDebtTextBlock" id="ixv-28986"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term bank loan consists of the following:</span></ix:nonNumeric></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation id="_ScheduleOfShortTermDebtTextBlock-c14_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Cathay United Bank</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c263" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-29012">243,750</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c449" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-29017">270,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">CTBC Bank</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c265" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-29024">650,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c474" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-29029">720,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Cathay Bank</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c258" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-29036">1,000,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c475" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-29041">650,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-29048">1,893,750</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd" id="ixv-29053">1,640,000</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Cathay United Bank</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 28, 2016, BioLite Taiwan and Cathay United
Bank entered into a one-year bank loan agreement (the &#8220;Cathay United Loan Agreement&#8221;) in an amount of NT$<ix:nonFraction contextRef="c431" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd" id="ixv-29061">7,500,000</ix:nonFraction>, equivalent
to $<ix:nonFraction contextRef="c432" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-29062">243,750</ix:nonFraction>. The term started June 28, 2016 with maturity date at <ix:nonNumeric contextRef="c433" format="ixt:date-monthname-day-year-en" name="us-gaap:DebtInstrumentMaturityDate" id="ixv-29063">June 28, 2017</ix:nonNumeric>. The loan balance bears interest at a floating rate of
prime rate plus <ix:nonFraction contextRef="c432" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" scale="-2" unitRef="pure" id="ixv-29064">1.15</ix:nonFraction>%. The prime rate is based on term deposit saving interest rate of Cathay United Bank. On September 6, 2017, BioLite
Taiwan extended the Cathay United Loan Agreement for <ix:nonNumeric contextRef="c434" format="ixt-sec:durwordsen" name="us-gaap:DebtInstrumentTerm" id="ixv-29065">one year</ix:nonNumeric>, which was due on September 6, 2018, with the principal amount of NT$<ix:nonFraction contextRef="c435" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd" id="ixv-29066">7,500,000</ix:nonFraction>,
equivalent to $<ix:nonFraction contextRef="c436" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-29067">243,750</ix:nonFraction>. On October 1, 2018, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal amount of
NT$<ix:nonFraction contextRef="c437" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd" id="ixv-29068">7,500,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c438" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-29069">243,750</ix:nonFraction> &#160;for <ix:nonNumeric contextRef="c439" format="ixt-sec:durwordsen" name="us-gaap:DebtInstrumentTerm" id="ixv-29070">one year</ix:nonNumeric>, which was due on September 6, 2019. On September 6, 2019, BioLite Taiwan extended
the Cathay United Loan Agreement with the same principal amount of NT$<ix:nonFraction contextRef="c440" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd" id="ixv-29071">7,500,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c441" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-29072">243,750</ix:nonFraction> for <ix:nonNumeric contextRef="c442" format="ixt-sec:durwordsen" name="us-gaap:DebtInstrumentTerm" id="ixv-29073">one year</ix:nonNumeric>, which is due on
September 6, 2020. On September 6, 2020, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal amount of NT$<ix:nonFraction contextRef="c443" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd" id="ixv-29074">7,500,000</ix:nonFraction>,
equivalent to $<ix:nonFraction contextRef="c444" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-29075">243,750</ix:nonFraction> for <ix:nonNumeric contextRef="c445" format="ixt-sec:durwordsen" name="us-gaap:DebtInstrumentTerm" id="ixv-29076">one year</ix:nonNumeric>, which is due on September 6, 2021. On September 6, 2021, BioLite Taiwan extended the Cathay United
Loan Agreement with the same principal amount of NT$<ix:nonFraction contextRef="c446" decimals="0" format="ixt:num-dot-decimal" name="abvc:principalAmount" scale="0" unitRef="twd" id="ixv-29077">7,500,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c446" decimals="0" format="ixt:num-dot-decimal" name="abvc:principalAmount" scale="0" unitRef="usd" id="ixv-29078">243,750</ix:nonFraction> for <ix:nonNumeric contextRef="c446" format="ixt-sec:durwordsen" name="us-gaap:DebtInstrumentTerm" id="ixv-29079">one year</ix:nonNumeric>, which is due on September 6, 2022.
On September 6, 2022, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal amount of NT$<ix:nonFraction contextRef="c447" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InvestmentOwnedBalancePrincipalAmount" scale="0" unitRef="twd" id="ixv-29080">7,500,000</ix:nonFraction>, equivalent
to $<ix:nonFraction contextRef="c447" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InvestmentOwnedBalancePrincipalAmount" scale="0" unitRef="usd" id="ixv-29081">243,750</ix:nonFraction> for <ix:nonNumeric contextRef="c448" format="ixt-sec:durwordsen" name="abvc:LoanAgreement" id="ixv-29082">one year</ix:nonNumeric>, and same interest rate, which is due on September 6, 2023. As of December 31, 2022 and December 31, 2021, the
effective interest rates per annum was <ix:nonFraction contextRef="c263" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" scale="-2" unitRef="pure" id="ixv-29083">2.67</ix:nonFraction>% and <ix:nonFraction contextRef="c449" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" scale="-2" unitRef="pure" id="ixv-29084">2.10</ix:nonFraction>%. The loan is collateralized by the Land of BioLite Taiwan, and is also personal
guaranteed by the Company&#8217;s chairman.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interest expenses were $<ix:nonFraction contextRef="c450" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd" id="ixv-29087">5,960</ix:nonFraction> and $<ix:nonFraction contextRef="c451" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd" id="ixv-29088">5,639</ix:nonFraction> for the
years ended December 31, 2022 and 2021, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 161; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->60<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation id="_DebtDisclosureTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">CTBC Bank</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 12, 2017 and July 19, 2017, BioLite Taiwan and CTBC Bank entered
into short-term saving secured bank loan agreements (the &#8220;CTBC Loan Agreements&#8221;) in an amount of NT$<ix:nonFraction contextRef="c452" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd" id="ixv-29110">10,000,000</ix:nonFraction>, equivalent
to $<ix:nonFraction contextRef="c237" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-29111">325,000</ix:nonFraction>, and NT$<ix:nonFraction contextRef="c453" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd" id="ixv-29112">10,000,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c236" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-29113">325,000</ix:nonFraction>, respectively. Both two loans with the same maturity date at <ix:nonNumeric contextRef="c238" format="ixt:date-monthname-day-year-en" name="us-gaap:DebtInstrumentMaturityDate" id="ixv-29114">January 19, 2018</ix:nonNumeric>.
In February 2018, BioLite Taiwan combined two loans and extended the loan contract with CTBC for <ix:nonNumeric contextRef="c239" format="ixt-sec:durwordsen" name="us-gaap:DebtInstrumentTerm" id="ixv-29115">one year</ix:nonNumeric>. On January 18, 2019, BioLite
Taiwan and CTBC Bank agreed to extend the loan with a new maturity date, which was <ix:nonNumeric contextRef="c454" format="ixt:date-monthname-day-year-en" name="us-gaap:DebtInstrumentMaturityDate" id="ixv-29116">July 18, 2019</ix:nonNumeric>. On July 18, 2019, BioLite Taiwan extended
the CTBC Loan Agreement with the same principal amount of NT$<ix:nonFraction contextRef="c455" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd" id="ixv-29117">20,000,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c456" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-29118">650,000</ix:nonFraction> for six months, which is due on January
17, 2020. On January 19, 2020, BioLite Taiwan extended the CTBC Loan Agreement with the same principal amount of NT$<ix:nonFraction contextRef="c457" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd" id="ixv-29119">20,000,000</ix:nonFraction>, equivalent
to $<ix:nonFraction contextRef="c458" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-29120">650,000</ix:nonFraction> for six months, which is due on July 19, 2020. On July 17, 2020, BioLite Taiwan extended the CTBC Loan Agreement with the
same principal amount of NT$<ix:nonFraction contextRef="c459" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd" id="ixv-29121">20,000,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c460" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-29122">650,000</ix:nonFraction> for six months, which is due on January 15, 2021. On January 15, 2021,
BioLite Taiwan extended the CTBC Loan Agreement with the same principal amount of NT$<ix:nonFraction contextRef="c461" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd" id="ixv-29123">20,000,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c462" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-29124">650,000</ix:nonFraction> for six months,
which is due on July 15, 2021. On July 15, 2021, BioLite Taiwan extended the CTBC Loan Agreement with the same principal amount of NT$<ix:nonFraction contextRef="c463" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd" id="ixv-29125">20,000,000</ix:nonFraction>,
equivalent to $<ix:nonFraction contextRef="c464" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-29126">650,000</ix:nonFraction> for six months, which is due on January 14, 2022. The loan balances bear interest at a fixed rate of <ix:nonFraction contextRef="c465" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" scale="-2" unitRef="pure" id="ixv-29127">1.68</ix:nonFraction>% per
annum. The loan is secured by the money deposited in a savings account with the CTBC Bank. This loan was also personal guaranteed by the
Company&#8217;s chairman and BioFirst. During the year ended December 31, 2021, BioLite Taiwan has opened a TCD account with CTBC bank
to guarantee the loan going forward.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 14, 2022, BioLite Taiwan extended the CTBC Loan Agreement with
the same principal amount of NT$<ix:nonFraction contextRef="c466" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd" id="ixv-29130">20,000,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c466" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-29131">650,000</ix:nonFraction> for six months, which is due on January 14, 2023. The loan balance bear interest at a fixed rate of <ix:nonFraction contextRef="c465" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:DerivativeFixedInterestRate" scale="-2" unitRef="pure" id="ixv-29132">2.00</ix:nonFraction>% per annum.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 14, 2023, BioLite Taiwan extended
the CTBC Loan Agreement with the same principal amount of NT$<ix:nonFraction contextRef="c467" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd" id="ixv-29135">20,000,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c467" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-29136">650,000</ix:nonFraction> for six months, which is due on July
14, 2023. The loan balance bear interest at a fixed rate of <ix:nonFraction contextRef="c467" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:DerivativeFixedInterestRate" scale="-2" unitRef="pure" id="ixv-29137">2.50</ix:nonFraction>% per annum.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interest expenses were $<ix:nonFraction contextRef="c468" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd" id="ixv-29140">12,220</ix:nonFraction> and $<ix:nonFraction contextRef="c469" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd" id="ixv-29141">12,029</ix:nonFraction> for
the years ended December 31, 2022 and 2021, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Cathay Bank</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 21, 2019, the Company received a loan
in the amount of $<ix:nonFraction contextRef="c244" decimals="0" format="ixt:num-dot-decimal" name="abvc:ReceivedLoanAmount" scale="0" unitRef="usd" id="ixv-29147">500,000</ix:nonFraction> from Cathay Bank (the &#8220;Bank&#8221;) pursuant to a business loan agreement (the &#8220;Loan Agreement&#8221;)
entered by and between the Company and Bank on January 8, 2019 and a promissory note (the &#8220;Note&#8221;) executed by the Company
on the same day. The Loan Agreement provides for a revolving line of credit in the principal amount of $<ix:nonFraction contextRef="c245" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-29148">1,000,000</ix:nonFraction> with a maturity date
(the &#8220;Maturity Date&#8221;) of January 1, 2020. The Note executed in connection with the Loan Agreement bears an interest rate
(the &#8220;Regular Interest Rate&#8221;) equal to the sum of one percent (<ix:nonFraction contextRef="c470" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" scale="-2" unitRef="pure" id="ixv-29149">1</ix:nonFraction>%) and the prime rate as published in the Wall Street Journal
(the &#8220;Index&#8221;) and the accrued interest shall become payable each month from February 1, 2019. Pursuant to the Note, the Company
shall pay the entire outstanding principal plus accrued unpaid interest on the Maturity Date and may prepay portion or all of the Note
before the Maturity Date without penalty. If the Company defaults on the Note, the default interest rate shall become five percent (<ix:nonFraction contextRef="c245" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" scale="-2" unitRef="pure" id="ixv-29150">5</ix:nonFraction>%)
plus the Regular Interest Rate.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In connection with the Note and Loan Agreement,
on January 8, 2019, each of Dr. Tsung Shann Jiang and Dr. George Lee, executed a commercial guaranty (the &#8220;Guaranty&#8221;) to
guaranty the loans for the Company pursuant to the Loan Agreement and Note, severally and individually, in the amount not exceeding $<ix:nonFraction contextRef="c248" decimals="0" format="ixt:num-dot-decimal" name="abvc:ExceedingAmount" scale="0" unitRef="usd" id="ixv-29153">500,000</ix:nonFraction>
each until the entire Note plus interest are fully paid and satisfied. Dr. Tsung Shann Jiang is the Chairman and Chief Executive Officer
of BioLite Holding, Inc. and Dr. George Lee serves as the Chairman of the board of directors of BioKey. On December 29, 2020, the Company
entered into a new loan extension agreement and assignment of deposit account with the Bank, which allowed Dr. Tsung Shann Jiang and
Dr. George Lee to be removed as guarantees from the list of Guaranty.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, on January 8, 2019, each of the
Company and BioKey, a wholly-owned subsidiary of the Company, signed a commercial security agreement (the &#8220;Security Agreement&#8221;)
to secure the loans under the Loan Agreement and the Note. Pursuant to the Security Agreements, each of the Company and BioKey (each,
a &#8220;Grantor&#8221;, and collectively, the &#8220;Grantors&#8221;) granted security interest in the collaterals as defined therein,
comprised of almost all of the assets of each Grantor, to secure such loans for the benefit of the Bank. On March 31, 2020, the Company
extended the Loan Agreement with the same term for seven months, which is due on October 31, 2020. On April 8, 2020 and October 3, 2020,
the Company repaid an aggregated principal amount of $<ix:nonFraction contextRef="c249" decimals="0" format="ixt:num-dot-decimal" name="abvc:ReceivedLoanAmount" scale="0" unitRef="usd" id="ixv-29156"><ix:nonFraction contextRef="c250" decimals="0" format="ixt:num-dot-decimal" name="abvc:ReceivedLoanAmount" scale="0" unitRef="usd" id="ixv-29157">350,000</ix:nonFraction></ix:nonFraction>. On December 3, 2020, The Company renewed the Loan Agreement with the principal
amount of $<ix:nonFraction contextRef="c251" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-29158">650,000</ix:nonFraction> for ten months, which is due on October 31, 2021. On September 24, 2021, the Cathay Bank has increased the line of
credit to $<ix:nonFraction contextRef="c253" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-29159">1,000,000</ix:nonFraction> from $<ix:nonFraction contextRef="c254" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd" id="ixv-29160">650,000</ix:nonFraction>. The Loan Agreement was further extended and due on December 31, 2022. The outstanding loan balance
was $<ix:nonFraction contextRef="c471" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LoansPayable" scale="0" unitRef="usd" id="ixv-29161">1,000,000</ix:nonFraction> as of December 31, 2022. On February 23, 2023, the bank loan from Cathay Bank was fully repaid.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interest expenses were $<ix:nonFraction contextRef="c472" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd" id="ixv-29164">46,957</ix:nonFraction> and $<ix:nonFraction contextRef="c473" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd" id="ixv-29165">18,143</ix:nonFraction> for
the years ended December 31, 2022 and 2021, respectively.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 162; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->61<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c14" escape="true" name="abvc:PaycheckProtectionProgramLoanPayableTextBlock" id="ixv-29184"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>9. PAYCHECK PROTECTION PROGRAM LOAN PAYABLE</b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On April 14, 2020, the Company received a loan
in the amount of $<ix:nonFraction contextRef="c476" decimals="0" format="ixt:num-dot-decimal" name="abvc:LoanFromPaycheckProtectionProgram" scale="0" unitRef="usd" id="ixv-29189">124,400</ix:nonFraction> under the Paycheck Protection Program (&#8220;PPP&#8221;) administered by the United States Small Business
Administration (the &#8220;SBA&#8221;) from East West Bank. According to the Coronavirus Aid, Relief, and Economic Security Act (the
&#8220;Cares Act&#8221;), PPP loan provides for forgiveness of up to the full principal amount and accrued interest if the funds are
used for payroll costs, interest on mortgages, rent, and utilities. However, at least <ix:nonFraction contextRef="c476" decimals="2" format="ixt:num-dot-decimal" name="abvc:ForgivenAmountPercentageUsedForPayroll" scale="-2" unitRef="pure" id="ixv-29190">60</ix:nonFraction>% of the forgiven amount must have been used
for payroll.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c477" name="us-gaap:DebtInstrumentPaymentTerms" id="ixv-29193">The loan was granted pursuant to a promissory
note dated April 14, 2020 issued by the Company, which matures on April 13, 2022 and bears interest at a rate of 1.00% per annum.</ix:nonNumeric> The
Company will pay the principal in one payment of all outstanding principal plus all accrued unpaid interest on that date that is two
years after the date of the promissory note. In addition, the Company will pay regular monthly payments in an amount equal to one month&#8217;s
accrued interest commencing on the date that is seven months after the date of the promissory note, with all subsequent interest payments
to be due on the same day of each month after that. No collateral or personal guarantees are required.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 29, 2021, BioKey received a loan in
the amount of $<ix:nonFraction contextRef="c478" decimals="0" format="ixt:num-dot-decimal" name="abvc:LoanFromPaycheckProtectionProgram" scale="0" unitRef="usd" id="ixv-29196">132,331</ix:nonFraction> under the Paycheck Protection Program administered by the United States Small Business Administration from East
West Bank. According to the Coronavirus Aid, Relief, and Economic Security Act, PPP loan provides for forgiveness of up to the full principal
amount and accrued interest if the funds are used for payroll costs, interest on mortgages, rent, and utilities. However, at least <ix:nonFraction contextRef="c478" decimals="2" format="ixt:num-dot-decimal" name="abvc:ForgivenAmountPercentageUsedForPayroll" scale="-2" unitRef="pure" id="ixv-29197">60</ix:nonFraction>%
of the forgiven amount must have been used for payroll. <ix:nonNumeric contextRef="c478" name="abvc:PromissoryNoteDescription" id="ixv-29198">The loan was granted pursuant to a promissory note dated January 27, 2021 issued
by the Company, which matures on January 28, 2026 and bears interest at a rate of 1.00% per annum. The Company will pay the principal
in one payment of all outstanding principal plus all accrued unpaid interest on that date that is five years after the date of the promissory
note.</ix:nonNumeric> No collateral or personal guarantees are required.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 7, 2021, the Company received a loan
in the amount of $<ix:nonFraction contextRef="c479" decimals="0" format="ixt:num-dot-decimal" name="abvc:LoanFromPaycheckProtectionPrograms" scale="0" unitRef="usd" id="ixv-29201">104,167</ix:nonFraction> under the Paycheck Protection Program administered by the United States Small Business Administration from
Cathay Bank. According to the Coronavirus Aid, Relief, and Economic Security Act, PPP loan provides for forgiveness of up to the full
principal amount and accrued interest if the funds are used for payroll costs, interest on mortgages, rent, and utilities. However, at
least <ix:nonFraction contextRef="c479" decimals="2" format="ixt:num-dot-decimal" name="abvc:ForgivenAmountPercentageUsedForPayroll" scale="-2" unitRef="pure" id="ixv-29202">60</ix:nonFraction>% of the forgiven amount must have been used for payroll. The loan was granted pursuant to a promissory note dated February 7,
2021 issued by the Company, which matures on February 6, 2026 and bears interest at a rate of <ix:nonFraction contextRef="c480" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateStatedPercentage" scale="-2" unitRef="pure" id="ixv-29203">1.00</ix:nonFraction>% per annum. The Company will pay the
principal in one payment of all outstanding principal plus all accrued unpaid interest on that date that is five years after the date
of the promissory note. No collateral or personal guarantees are required.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>PPP loan Forgiveness&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 27, 2021, the Company submitted all
required documents, such as application form and use of funds,&#160;to East West Bank for the application of forgiveness. The PPP loan
from East West Bank of $<ix:nonFraction contextRef="c481" decimals="0" format="ixt:num-dot-decimal" name="abvc:LoanAmout" scale="0" unitRef="usd" id="ixv-29209">124,400</ix:nonFraction> and $<ix:nonFraction contextRef="c482" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentDecreaseForgiveness" scale="0" unitRef="usd" id="ixv-29210">132,331</ix:nonFraction> was forgiven by the SBA as a gesture of supporting the operation of the Company on March
15, 2021 and September 28, 2021, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 23, 2021, the Company submitted
the required documents, such as application form and use of funds,&#160;to Cathay Bank for the application of forgiveness. The PPP loan
from Cathay Bank of $<ix:nonFraction contextRef="c483" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentDecreaseForgiveness" scale="0" unitRef="usd" id="ixv-29213">104,167</ix:nonFraction> was forgiven by the SBA as a gesture of supporting the operation of the Company on November 15, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As a result, the Company recorded the forgiveness
of the PPP loans as government grant income in the aggregate amount of $<ix:nonFraction contextRef="c484" decimals="0" format="ixt:num-dot-decimal" name="abvc:GovernmentGrantIncome" scale="0" unitRef="usd" id="ixv-29216">360,898</ix:nonFraction> during the year ended December 31, 2021. As of December
31, 2022, there was no outstanding balance payable to the bank.</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c14" escape="true" name="us-gaap:MortgageNotesPayableDisclosureTextBlock" id="ixv-29220"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>10. NOTES PAYABLE</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January, 2019, BioLite Taiwan entered an unsecured
loan agreement with one individual bearing interest at fixed rates at <ix:nonFraction contextRef="c485" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" scale="-2" unitRef="pure" id="ixv-29225">12</ix:nonFraction>% per annum of NT$<ix:nonFraction contextRef="c486" decimals="0" format="ixt:num-dot-decimal" name="abvc:WorkingCapital" scale="0" unitRef="twd" id="ixv-29226">3,000,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c486" decimals="0" format="ixt:num-dot-decimal" name="abvc:WorkingCapital" scale="0" unitRef="usd" id="ixv-29227">106,800</ix:nonFraction>, for working
capital purpose. On September 11, 2021 the outstanding balance has been repaid in full. As of December 31, 2022 and 2021, the balance
due to this individual amounted to both $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherNotesPayable" scale="0" unitRef="usd" id="ixv-29228"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherNotesPayable" scale="0" unitRef="usd" id="ixv-29229">0</ix:nonFraction></ix:nonFraction>.&#160;Interest expense was $<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseOther" scale="0" unitRef="usd" id="ixv-29230">0</ix:nonFraction> and $<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseOther" scale="0" unitRef="usd" id="ixv-29231">8,592</ix:nonFraction> for the years ended December 31, 2022 and 2021, respectively.</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c14" escape="true" name="us-gaap:ShortTermDebtTextBlock" id="ixv-29235"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>11. SHORT-TERM LOAN</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 18, 2020, the Company entered an
unsecured loan agreement with a third-party in the amount of $<ix:nonFraction contextRef="c487" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:UnsecuredDebt" scale="0" unitRef="usd" id="ixv-29241">100,000</ix:nonFraction>. This loan bears the interest rate of <ix:nonFraction contextRef="c488" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:ShortTermDebtInterestRateIncrease" scale="-2" unitRef="pure" id="ixv-29242">1.5</ix:nonFraction>% per annum and will be
matured on August 17, 2020. On August 18, 2020, the Company extended the contract for six months under the same term. On February 18,
2021, the Company extended the contract for six months under the same term. On August 26, 2021, the loan with interest totaling $<ix:nonFraction contextRef="c489" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestAndFeeIncomeOtherLoans" scale="0" unitRef="usd" id="ixv-29243">102,272</ix:nonFraction>
has been repaid in full. Accrued interest expense were both $<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentIncreaseAccruedInterest" scale="0" unitRef="usd" id="ixv-29244"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentIncreaseAccruedInterest" scale="0" unitRef="usd" id="ixv-29245">0</ix:nonFraction></ix:nonFraction> as of December 31, 2022 and 2021, respectively.</p></ix:nonNumeric><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: 163; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->62<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c14" continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c14_cont_1" escape="true" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock" id="ixv-29262"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>12. RELATED PARTIES TRANSACTIONS</b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c14" continuedAt="_ScheduleOfRelatedPartyTransactionsTableTextBlock-c14_cont_1" escape="true" name="us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock" id="ixv-29267">The related parties of the company with whom
transactions are reported in these financial statements are as follows:</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<ix:continuation id="_ScheduleOfRelatedPartyTransactionsTableTextBlock-c14_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="border-bottom: black 1.5pt solid; padding-top: 3pt; text-align: left; vertical-align: bottom; width: 34%; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name
    of entity or Individual</b></span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 3pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; padding-top: 3pt; vertical-align: bottom; width: 65%; text-align: center; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Relationship
    with the Company and its subsidiaries</b></span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation (the
    &#8220;BioFirst&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c513" name="abvc:RelatedPartyTransactionDescriptionOfTransactions" id="ixv-29284"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity controlled by controlling beneficiary shareholder of YuanGene</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst
    (Australia) Pty Ltd. (the &#8220;BioFirst (Australia)&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c514" name="abvc:RelatedPartyTransactionDescriptionOfTransactions" id="ixv-29291"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation (the
    &#8220;Rgene&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c515" name="abvc:RelatedPartyTransactionDescriptionOfTransactions" id="ixv-29298"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">YuanGene Corporation (the
    &#8220;YuanGene&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c516" name="abvc:RelatedPartyTransactionDescriptionOfTransactions" id="ixv-29305"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Controlling beneficiary shareholder of the Company</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">AsiaGene Corporation (the
    &#8220;AsiaGene&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c517" name="abvc:RelatedPartyTransactionDescriptionOfTransactions" id="ixv-29312"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eugene Jiang</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c518" name="abvc:RelatedPartyTransactionDescriptionOfTransactions" id="ixv-29319"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Former President and Chairman</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Keypoint Technology Ltd.
    (the &#8220;Keypoint&#8217;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c519" name="abvc:RelatedPartyTransactionDescriptionOfTransactions" id="ixv-29326"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Chairman of Keypoint is Eugene Jiang&#8217;s mother.</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lion Arts Promotion Inc.
    (the &#8220;Lion Arts&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c520" name="abvc:RelatedPartyTransactionDescriptionOfTransactions" id="ixv-29333"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yoshinobu Odaira (the &#8220;Odaira&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c521" name="abvc:RelatedPartyTransactionDescriptionOfTransactions" id="ixv-29340"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director of the Company</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">GenePharm Inc. (the &#8220;GenePharm&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c522" name="abvc:RelatedPartyTransactionDescriptionOfTransactions" id="ixv-29347"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr. George Lee, Board Director of Biokey, is the Chairman of GenePharm.</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Euro-Asia
    Investment &amp; Finance Corp Ltd. (the &#8220;Euro-Asia&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c523" name="abvc:RelatedPartyTransactionDescriptionOfTransactions" id="ixv-29354"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">LBG USA, Inc. (the &#8220;LBG
    USA&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c524" name="abvc:RelatedPartyTransactionDescriptionOfTransactions" id="ixv-29361"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">LionGene Corporation (the
    &#8220;LionGene&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c525" name="abvc:RelatedPartyTransactionDescriptionOfTransactions" id="ixv-29368"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kimho Consultants Co.,
    Ltd. (the &#8220;Kimho&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c526" name="abvc:RelatedPartyTransactionDescriptionOfTransactions" id="ixv-29375"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Jiangs</p></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; text-align: justify; vertical-align: top; padding-bottom: 3pt"><ix:nonNumeric contextRef="c527" name="abvc:RelatedPartyTransactionDescriptionOfTransactions" id="ixv-29382"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company and Rgene, the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#8217;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Eugene Jiang is Mr. and Ms. Jiang&#8217;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#8217;s sibling and the director of the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#8217;s sibling.</p></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amkey Ventures, LLC (&#8220;Amkey&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c528" name="abvc:RelatedPartyTransactionDescriptionOfTransactions" id="ixv-29397"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioLite Japan</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c529" name="abvc:RelatedPartyTransactionDescriptionOfTransactions" id="ixv-29404"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity controlled by controlling beneficiary shareholder of ABVC</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">BioHopeKing Corporation</td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c530" name="abvc:RelatedPartyTransactionDescriptionOfTransactions" id="ixv-29410">Entity controlled by controlling beneficiary shareholder of ABVC</ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC BioPharma (HK), Limited</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c531" name="abvc:RelatedPartyTransactionDescriptionOfTransactions" id="ixv-29416"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An entity 100% owned by Mr. Tsung-Shann Jiang</span></ix:nonNumeric></td></tr>
  </table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Accounts receivable - related parties</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c14" continuedAt="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock-c14_cont_1" escape="true" name="abvc:ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock" id="ixv-29423">Accounts receivable due from related parties
consisted of the following as of the periods indicated:</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<ix:continuation id="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock-c14_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">GenePharm Inc.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c532" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNet" scale="0" unitRef="usd" id="ixv-29448">142,225</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c533" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNet" scale="0" unitRef="usd" id="ixv-29453">142,225</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Rgene</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c534" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNet" scale="0" unitRef="usd" id="ixv-29460">615,118</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c490" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNet" scale="0" unitRef="usd" id="ixv-29465">2,374</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Amkey</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-313">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c536" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNet" scale="0" unitRef="usd" id="ixv-29477">800</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 0.125in">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c270" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNet" scale="0" unitRef="usd" id="ixv-29484">757,343</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c537" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNet" scale="0" unitRef="usd" id="ixv-29489">145,399</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b>&#160;</b></p></ix:continuation></ix:nonNumeric><div>


</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 164; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->63<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c14_cont_2" id="_RelatedPartyTransactionsDisclosureTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Due from related parties</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Amount due from related parties consisted of
the following as of the periods indicated:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c14" continuedAt="_ScheduleOfDebtTableTextBlock-c14_cont_1" escape="true" name="us-gaap:ScheduleOfDebtTableTextBlock" id="ixv-29516">Due from related party- Current</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_ScheduleOfDebtTableTextBlock-c14_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; padding-bottom: 1.5pt">Rgene</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><ix:nonFraction contextRef="c538" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivablesNetCurrent" scale="0" unitRef="usd" id="ixv-29541">513,819</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-314">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</div></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 9pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivablesNetCurrent" scale="0" unitRef="usd" id="ixv-29553">513,819</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-315">-</div></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><ix:nonNumeric contextRef="c14" continuedAt="_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock-c14_cont_1" escape="true" name="us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" id="ixv-29562">Due from related parties- Noncurrent</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<ix:continuation id="_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock-c14_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%">Rgene</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c415" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromRelatedPartiesNoncurrents" scale="0" unitRef="usd" id="ixv-29591">49,110</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">BioFirst (Australia)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c317" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromRelatedPartiesNoncurrents" scale="0" unitRef="usd" id="ixv-29598">1,028,556</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c540" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromRelatedPartiesNoncurrents" scale="0" unitRef="usd" id="ixv-29603">491,816</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">BioHopeKing Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c198" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromRelatedPartiesNoncurrents" scale="0" unitRef="usd" id="ixv-29610">112,822</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c408" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromRelatedPartiesNoncurrents" scale="0" unitRef="usd" id="ixv-29615">124,972</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">LBG USA</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-316">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c542" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromRelatedPartiesNoncurrents" scale="0" unitRef="usd" id="ixv-29627">675</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">BioLite Japan</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-317">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c504" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromRelatedPartiesNoncurrents" scale="0" unitRef="usd" id="ixv-29639">150,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">Keypoint</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-318">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c544" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromRelatedPartiesNoncurrents" scale="0" unitRef="usd" id="ixv-29651">1,610</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; padding-left: 9pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromRelatedPartiesNoncurrents" scale="0" unitRef="usd" id="ixv-29658">1,141,378</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromRelatedPartiesNoncurrents" scale="0" unitRef="usd" id="ixv-29663">818,183</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2021, due from Rgene amounted
to $<ix:nonFraction contextRef="c490" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherLiabilities" scale="0" unitRef="usd" id="ixv-29672">49,110</ix:nonFraction>. Under the terms of the loan agreement, the loan bears interest at <ix:nonFraction contextRef="c415" decimals="2" format="ixt:num-dot-decimal" name="abvc:InterestRate" scale="-2" unitRef="pure" id="ixv-29673">1</ix:nonFraction>% per month (or equivalent to <ix:nonFraction contextRef="c15" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger" scale="-2" unitRef="pure" id="ixv-29674">12</ix:nonFraction>% per annum) and the maturity
date was December 31, 2020. As of December 31, 2021, the outstanding loan balance was $<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShorttermDebtAverageOutstandingAmount" scale="0" unitRef="usd" id="ixv-29675">33,520</ix:nonFraction>; and accrued interest was $<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff" scale="0" unitRef="usd" id="ixv-29676">13,701</ix:nonFraction>, respectively.
On January 1, 2021, BioLite Taiwan entered into a consultant services agreement with Rgene, of which the amount due from Rgene was $<ix:nonFraction contextRef="c490" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherReceivablesNetCurrent" scale="0" unitRef="usd" id="ixv-29677">1,889</ix:nonFraction>
for the year ended December 31, 2021.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On June 16, 2022, <ix:nonNumeric contextRef="c268" name="abvc:RelatedPartiesTransactions" id="ixv-29680">the Company entered into a one-year convertible loan
agreement with Rgene, with a principal amount of $1,000,000 to Rgene which bears interest at 5% per annum for the use of working capital
that, if fully converted, would result in ABVC owning an additional 6.4% of Rgene. The Company may convert the Note at any time into shares
of Rgene&#8217;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the stock price
of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note. The Note
includes standard events of default, as well as a cross-default provision pursuant to which a breach of the Service Agreement will trigger
an event of default under the convertible note if not cured after 5 business days of written notice regarding the breach is provided.</ix:nonNumeric>
As of December 31, 2022, the outstanding loan balance was $ <ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShorttermDebtAverageOutstandingAmount" scale="0" unitRef="usd" id="ixv-29681">500,000</ix:nonFraction>; and accrued interest was $<ix:nonFraction contextRef="c416" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff" scale="0" unitRef="usd" id="ixv-29682">13,819</ix:nonFraction>.</p>
</td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td style="text-align: justify">On July 1, 2020, the Company entered into a loan agreement with BioFirst
(Australia) for $<ix:nonFraction contextRef="c491" decimals="0" format="ixt:num-dot-decimal" name="abvc:DebtInstrumentAggregateAmount" scale="0" unitRef="usd" id="ixv-29689">361,487</ix:nonFraction> to properly record R&amp;D cost and tax refund allocation based on co-development contract executed on July 24,
2017. The loan was originally set to be mature on September 30, 2021 with an interest rate of <ix:nonFraction contextRef="c492" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:PercentageOfDebtHedgedByInterestRateDerivatives" scale="-2" unitRef="pure" id="ixv-29690">6.5</ix:nonFraction>% per annum, but on September 7, 2021,
the Company entered into a loan agreement with BioFirst (Australia) for $<ix:nonFraction contextRef="c493" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LoansPayable" scale="0" unitRef="usd" id="ixv-29691">67,873</ix:nonFraction> to meet its new project needs. &#160;&#160;On December
1, 2021, the Company entered into a loan agreement with BioFirst (Australia) for $<ix:nonFraction contextRef="c494" decimals="0" format="ixt:num-dot-decimal" name="abvc:DebtInstrumentAggregateAmount" scale="0" unitRef="usd" id="ixv-29692">250,000</ix:nonFraction> to increase the cost for upcoming projects.
The loan will be matured on <ix:nonNumeric contextRef="c495" format="ixt:date-monthname-day-year-en" name="us-gaap:DebtInstrumentMaturityDate" id="ixv-29693">November 30, 2022</ix:nonNumeric> with an interest rate of <ix:nonFraction contextRef="c317" decimals="3" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure" id="ixv-29694">6.5</ix:nonFraction>% per annum.&#160;In 2022, the Company entered into several
loan agreements with BioFirst (Australia) for a total amount of $507,000 to increase the cost for upcoming projects. All the loans period
was twelve months with an interest rate of <ix:nonFraction contextRef="c496" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:PercentageOfDebtHedgedByInterestRateDerivatives" scale="-2" unitRef="pure" id="ixv-29695">6.5</ix:nonFraction>% per annum. As of December 31, 2022 and 2021, the aggregate amount of outstanding loan
and accrued interest was $<ix:nonFraction contextRef="c495" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff" scale="0" unitRef="usd" id="ixv-29696">1,028,556</ix:nonFraction> and $<ix:nonFraction contextRef="c497" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff" scale="0" unitRef="usd" id="ixv-29697">491,816</ix:nonFraction>, respectively.</td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>
</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 165; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->64<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c14_cont_3" id="_RelatedPartyTransactionsDisclosureTextBlock-c14_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(3)</p></td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 24, 2015, BioLite Taiwan and BioHopeKing Corporation (the &#8220;BHK&#8221;) entered into a co-development agreement, (the &#8220;BHK Co-Development Agreement&#8221;, see Note 3). <ix:nonNumeric contextRef="c498" name="us-gaap:DebtInstrumentInterestRateTerms" id="ixv-29721">The development costs shall be shared 50/50 between BHK and the Company. Under the term of the agreement, BioLite issued relevant development cost to BHK.</ix:nonNumeric> As of December 31, 2022 and 2021, due from BHK was $<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty" scale="0" unitRef="usd" id="ixv-29722">112,822</ix:nonFraction> and $<ix:nonFraction contextRef="c499" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty" scale="0" unitRef="usd" id="ixv-29723">124,972</ix:nonFraction>, respectively.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On May 8, 2020, the Company and Lucidaim entered into a Letter of Intent
(LOI) in regard to a potential joint venture of BioLite Japan. Based on the LOI, each party will advance an aggregated amount of $<ix:nonFraction contextRef="c500" decimals="0" format="ixt:num-dot-decimal" name="abvc:AggregatedAmount" scale="0" unitRef="usd" id="ixv-29731">150,000</ix:nonFraction>
to meet BioLite Japan&#8217;s working capital needs, which the Company advanced an amount of $<ix:nonFraction contextRef="c501" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidInterest" scale="0" unitRef="usd" id="ixv-29732">150,000</ix:nonFraction> and the advance bear <ix:nonFraction contextRef="c502" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:LongTermDebtPercentageBearingVariableInterestRate" scale="-2" unitRef="pure" id="ixv-29733">0</ix:nonFraction>% interest
rate. As of December 31, 2022 and 2021, the outstanding advance balances was $<ix:nonFraction contextRef="c503" decimals="0" format="ixt:num-dot-decimal" name="abvc:OutstandingAdvanceFromRelatedParty" scale="0" unitRef="usd" id="ixv-29734">0</ix:nonFraction> and $<ix:nonFraction contextRef="c504" decimals="0" format="ixt:num-dot-decimal" name="abvc:OutstandingAdvanceFromRelatedParty" scale="0" unitRef="usd" id="ixv-29735">150,000</ix:nonFraction>, respectively. The outstanding balance was
reclassified as prepayment for long-term investments due to the debt-to-equity agreement with BioLite Japan, while format document is
pending to be executed.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Due to related parties</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c14" continuedAt="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty-c14_cont_1" escape="true" name="abvc:ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty" id="ixv-29743">Amount due to related parties consisted of the
following as of the periods indicated:</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty-c14_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">BioFirst Corporation</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c200" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-29768">188,753</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c409" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-29773">40,878</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">BioFirst (Australia)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c317" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-29780">275,901</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c540" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-29785">132,443</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>AsiaGene</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-319">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c546" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-29797">24,017</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>YuanGene</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-320">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c548" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-29809">9,205</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">The Jiangs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c319" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-29816">19,789</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c549" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-29821">18,750</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-align: left">Due to shareholders</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c321" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-29828">151,450</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c550" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-29833">168,131</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-29840">635,893</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd" id="ixv-29845">393,424</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since 2019, BioFirst has advanced funds to the Company for working capital purpose. The advances bear interest <ix:nonFraction contextRef="c204" decimals="2" format="ixt:num-dot-decimal" name="abvc:InterestRate" scale="-2" unitRef="pure" id="ixv-29854">1</ix:nonFraction>% per month (or equivalent to <ix:nonFraction contextRef="c505" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger" scale="-2" unitRef="pure" id="ixv-29855">12</ix:nonFraction>% per annum). As of December 31, 2022 and 2021, the aggregate amount of outstanding balance and accrued interest is $<ix:nonFraction contextRef="c505" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShorttermDebtAverageOutstandingAmount" scale="0" unitRef="usd" id="ixv-29856">188,753</ix:nonFraction>, a combination of $<ix:nonFraction contextRef="c506" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShorttermDebtAverageOutstandingAmount" scale="0" unitRef="usd" id="ixv-29857">147,875</ix:nonFraction> from loan, and $<ix:nonFraction contextRef="c505" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff" scale="0" unitRef="usd" id="ixv-29858">40,878</ix:nonFraction> from expense-sharing, and $<ix:nonFraction contextRef="c506" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff" scale="0" unitRef="usd" id="ixv-29859">40,878</ix:nonFraction>, respectively.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2022 and 2021, BioFirst (Australia) has advanced the Company an aggregate amount of $<ix:nonFraction contextRef="c281" decimals="0" format="ixt:num-dot-decimal" name="abvc:AggregateWorkingcapital" scale="0" unitRef="usd" id="ixv-29868">275,901</ix:nonFraction> and $<ix:nonFraction contextRef="c507" decimals="0" format="ixt:num-dot-decimal" name="abvc:AggregateWorkingcapital" scale="0" unitRef="usd" id="ixv-29869">132,443</ix:nonFraction>, respectively for new project purpose.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -24.1pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since 2019, the Jiangs advanced funds to the Company for working capital purpose. As of December 31, 2022 and 2021, the outstanding balance due to the Jiangs amounted to $<ix:nonFraction contextRef="c508" decimals="0" format="ixt:num-dot-decimal" name="abvc:OutstandingAdvanceFromRelatedParty" scale="0" unitRef="usd" id="ixv-29877">19,789</ix:nonFraction> and $<ix:nonFraction contextRef="c509" decimals="0" format="ixt:num-dot-decimal" name="abvc:OutstandingAdvanceFromRelatedParty" scale="0" unitRef="usd" id="ixv-29878">18,750</ix:nonFraction>, respectively. These loans bear interest rate of <ix:nonFraction contextRef="c510" decimals="2" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure" id="ixv-29879">0</ix:nonFraction>% to <ix:nonFraction contextRef="c511" decimals="2" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure" id="ixv-29880">1</ix:nonFraction>% per month, and are due on demand.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -24.1pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since 2018, the Company&#8217;s shareholders have advanced funds to the Company for working capital purpose. The advances bear interest rate from <ix:nonFraction contextRef="c510" decimals="2" format="ixt:num-dot-decimal" name="abvc:InterestRate" scale="-2" unitRef="pure" id="ixv-29888">12</ix:nonFraction>% to <ix:nonFraction contextRef="c511" decimals="6" format="ixt:num-dot-decimal" name="abvc:InterestRate" scale="-2" unitRef="pure" id="ixv-29889">13.6224</ix:nonFraction>% per annum. As of December 31, 2022 and 2021, the outstanding principal and accrued interest was $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:OutstandingPrincipalAndAccruedInterest" scale="0" unitRef="usd" id="ixv-29890">151,450</ix:nonFraction> and $<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="abvc:OutstandingPrincipalAndAccruedInterest" scale="0" unitRef="usd" id="ixv-29891">168,131</ix:nonFraction>, respectively. Interest expenses in connection with these loans were $<ix:nonFraction contextRef="c512" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-29892">21,378</ix:nonFraction> and $<ix:nonFraction contextRef="c499" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd" id="ixv-29893">22,779</ix:nonFraction> for the years ended December 31, 2022 and 2021, respectively.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -24.1pt"><b>&#160;</b></p></ix:continuation><div>
</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -24.1pt"></p><div>

</div><!-- Field: Page; Sequence: 166; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->65<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -24.1pt">&#160;</p><div>

</div><ix:continuation id="_RelatedPartyTransactionsDisclosureTextBlock-c14_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c14" continuedAt="abvc_ScheduleOfRevenueFromRelatedPartyTableTextBlock-c14_cont_1" escape="true" name="abvc:ScheduleOfRevenueFromRelatedPartyTableTextBlock" id="ixv-29913"><span style="text-decoration:underline">Revenue from related party</span></ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="abvc_ScheduleOfRevenueFromRelatedPartyTableTextBlock-c14_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Year
                                            Ended<br/> December 31,</b></p>

</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; padding-bottom: 1.5pt">Rgene</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><ix:nonFraction contextRef="c551" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Revenues" scale="0" unitRef="usd" id="ixv-29939">904,043</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction contextRef="c552" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Revenues" scale="0" unitRef="usd" id="ixv-29946">2,373</ix:nonFraction></span><span style="font-size: 10pt">&#160;</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 9pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c553" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Revenues" scale="0" unitRef="usd" id="ixv-29954">904,043</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c554" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Revenues" scale="0" unitRef="usd" id="ixv-29959">2,373</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c14" escape="true" name="us-gaap:IncomeTaxDisclosureTextBlock" id="ixv-29964"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>13. INCOME TAXES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><ix:nonNumeric contextRef="c14" continuedAt="_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock-c14_cont_1" escape="true" name="us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" id="ixv-29969">Income tax expense for the years ended
December 31, 2022 and 2021 consisted of the following:</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p>

<ix:continuation id="_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock-c14_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Current:</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Federal</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-321">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-322">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="width: 76%">State</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CurrentStateAndLocalTaxExpenseBenefit" scale="0" unitRef="usd" id="ixv-30012">2,400</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CurrentStateAndLocalTaxExpenseBenefit" scale="0" unitRef="usd" id="ixv-30017">800</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-323">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-324">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Total Current</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CurrentIncomeTaxExpenseBenefit" scale="0" unitRef="usd" id="ixv-30036">2,400</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CurrentIncomeTaxExpenseBenefit" scale="0" unitRef="usd" id="ixv-30041">800</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Deferred:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Federal</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-325">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-326">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>State</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-327">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-328">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredForeignIncomeTaxExpenseBenefit" scale="0" unitRef="usd" id="ixv-30082">795,378</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredForeignIncomeTaxExpenseBenefit" scale="0" sign="-" unitRef="usd" id="ixv-30087">187,055</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Total Deferred</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxesAndTaxCredits" scale="0" unitRef="usd" id="ixv-30094">795,378</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxesAndTaxCredits" scale="0" sign="-" unitRef="usd" id="ixv-30099">187,055</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Total provision for income taxes</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:TotalProvisionForIncomeTaxe" scale="0" sign="-" unitRef="usd" id="ixv-30106">797,778</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="abvc:TotalProvisionForIncomeTaxe" scale="0" unitRef="usd" id="ixv-30111">186,255</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  </table></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><ix:nonNumeric contextRef="c14" continuedAt="_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock-c14_cont_1" escape="true" name="us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" id="ixv-30115">Deferred tax assets (liability) as of December 31, 2022
and December 31, 2021 consist approximately of:</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p>

<ix:continuation id="_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock-c14_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">December&#160;31,</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Loss on impairment of Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetImpairmentCharges" scale="0" unitRef="usd" id="ixv-30140">709,961</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetImpairmentCharges" scale="0" unitRef="usd" id="ixv-30145">741,390</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Net operating loss carryforwards </td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign" scale="0" unitRef="usd" id="ixv-30152">5,866,623</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign" scale="0" unitRef="usd" id="ixv-30157">2,801,363</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Tax credit of investment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-329">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InvestmentTaxCredit" scale="0" unitRef="usd" id="ixv-30169">698,187</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Operating lease liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiability" scale="0" unitRef="usd" id="ixv-30176">213,482</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-330">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Operating lease assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherAssetsMiscellaneousNoncurrent" scale="0" unitRef="usd" id="ixv-30188">213,482</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-331">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Deferred tax assets, Gross</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherDeferredCostsGross" scale="0" unitRef="usd" id="ixv-30200">6,576,584</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherDeferredCostsGross" scale="0" unitRef="usd" id="ixv-30205">4,240,940</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Valuation allowance</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsValuationAllowance" scale="0" unitRef="usd" id="ixv-30212">6,459,474</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsValuationAllowance" scale="0" unitRef="usd" id="ixv-30217">3,259,028</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Deferred tax assets, net</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsLiabilitiesNet" scale="0" unitRef="usd" id="ixv-30224">117,110</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsLiabilitiesNet" scale="0" unitRef="usd" id="ixv-30229">981,912</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table></ix:continuation></ix:nonNumeric><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c14" continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c14_cont_1" escape="true" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock" id="ixv-30234"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>14. EQUITY</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 8, 2020, the Company entered an agreement
with View Trade Securities Inc. (&#8220;ViewTrade&#8221;) to engage ViewTrade as the placement agent&#160;and the Company&#8217;s advisor/consultant
with respect to its ongoing capital events. <ix:nonNumeric contextRef="c555" name="abvc:PlacementAgentAgreementDescription" id="ixv-30239">Pursuant to the agreement, the Company agreed to pay View Trade 60,000 restricted common
shares of the Company and 60,000 warrants to purchase common shares of the Company at an exercise price of $6 per share for a period
of 5 years with cashless exercise provision.</ix:nonNumeric> As of December 31, 2020, the Company has issued <ix:nonFraction contextRef="c556" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares" id="ixv-30240">60,000</ix:nonFraction> shares of common stock to ViewTrade
for the consulting fee with an estimated value of $<ix:nonFraction contextRef="c557" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfessionalFees" scale="0" unitRef="usd" id="ixv-30241">135,000</ix:nonFraction>. The warrants were never issued and the parties mutually agreed to terminate
the agreement on November 19, 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the termination agreement, the Company
issued <ix:nonFraction contextRef="c558" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares" id="ixv-30244">50,000</ix:nonFraction> shares of the Company&#8217;s common stock at a price of $<ix:nonFraction contextRef="c558" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharePrice" scale="0" unitRef="usdPershares" id="ixv-30245">5</ix:nonFraction> per share as a termination fee on June 29, 2021, of which <ix:nonFraction contextRef="c559" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesIssued" scale="0" unitRef="shares" id="ixv-30246">6,000</ix:nonFraction>
shares were issued to WallachBeth Capital LLC (&#8220;WallachBeth&#8221;). <ix:nonNumeric contextRef="c560" name="abvc:AgreementDescription" id="ixv-30247">In January 2021, WallachBeth entered into a consulting agreement
with the Company pursuant to which the Company engaged WallachBeth to conduct due diligence and research work with respect to the Company.</ix:nonNumeric>
On June 29, 2021, WallachBeth was issued <ix:nonFraction contextRef="c561" decimals="0" format="ixt:num-dot-decimal" name="abvc:RestrictedCommonShares" scale="0" unitRef="shares" id="ixv-30248">6,000</ix:nonFraction> shares of common stock as compensation for those services.&#160;&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p></ix:nonNumeric><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 167; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->66<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><ix:continuation id="_StockholdersEquityNoteDisclosureTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In July 2021, <ix:nonFraction contextRef="c562" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" scale="0" unitRef="shares" id="ixv-30267">1,111,112</ix:nonFraction> shares of the Company&#8217;s
common stock and warrants were issued pursuant to the conversion of convertible promissory note of $<ix:nonFraction contextRef="c563" decimals="0" format="ixt:num-dot-decimal" name="abvc:ConvertiblePromissoryNoteValue" scale="0" unitRef="usd" id="ixv-30268">2,500,000</ix:nonFraction> entered in October 2020
(see Note 7).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c564" name="abvc:DescriptionOfPublicOffering" id="ixv-30271">On August 5, 2021, the Company closed its public
offering (the &#8220;Public Offering&#8221;) of 1,100,000 units (the &#8220;Units&#8221;), with each Unit consisting of one share of
the Company&#8217;s common stock, one Series A warrant (the &#8220;Series A Warrants&#8221;) to purchase one share of common stock at
an exercise price equal to $6.30 per share, exercisable until the fifth anniversary of the issuance date, and one Series B warrant (the
&#8220;Series B Warrants,&#8221; and together with the Series A Warrants, the &#8220;Public Warrants&#8221;) to purchase one share of
common stock at an exercise price equal to $10.00 per share, exercisable until the fifth anniversary of the issuance date; the exercise
price of the Public Warrants are subject to certain adjustment and cashless exercise provisions as described therein. The Company completed
the Public Offering pursuant to its registration statement on Form S-1 (File No. 333-255112), originally filed with the Securities and
Exchange Commission (the &#8220;SEC&#8221;) on April 8, 2021 (as amended, the &#8220;Original Registration Statement&#8221;), that the
SEC declared effective on August 2, 2021 and the registration statement on Form S-1 (File No. 333-258404) that was filed and automatically
effective on August 4, 2021 (the &#8220;S-1MEF,&#8221; together with the Original Registration Statement, the &#8220;Registration Statement&#8221;).
The Units were priced at $6.25 per Unit, before underwriting discounts and offering expenses, resulting in gross proceeds of $6,875,000.</ix:nonNumeric>
In August 2021, <ix:nonFraction contextRef="c565" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares" scale="0" unitRef="shares" id="ixv-30272">2,354,145</ix:nonFraction> shares of the Company&#8217;s common stock were issued for gross proceeds of $<ix:nonFraction contextRef="c565" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromIssuanceOfCommonStock" scale="0" unitRef="usd" id="ixv-30273">6,875,000</ix:nonFraction>, before placement agent
fees and legal fees of $<ix:nonFraction contextRef="c565" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LegalFees" scale="0" unitRef="usd" id="ixv-30274">850,429</ix:nonFraction>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In November 2021, the Company received $<ix:nonFraction contextRef="c566" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromWarrantExercises" scale="0" unitRef="usd" id="ixv-30277">4,244,452</ix:nonFraction>&#160;in
gross proceeds from the exercise of warrants issued in the Company&#8217;s August 3, 2021, public offering of securities. Investors exercised
a total of&#160;<ix:nonFraction contextRef="c567" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" scale="0" unitRef="shares" id="ixv-30278">673,405</ix:nonFraction>&#160;Series A warrants at a price of $<ix:nonFraction contextRef="c567" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares" id="ixv-30279">6.30</ix:nonFraction>&#160;per share and&#160;<ix:nonFraction contextRef="c568" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" scale="0" unitRef="shares" id="ixv-30280">200</ix:nonFraction>&#160;Series B warrants at a price of $<ix:nonFraction contextRef="c568" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares" id="ixv-30281">10</ix:nonFraction>&#160;per
share. Pursuant to these exercises, the Company issued an aggregate of <ix:nonFraction contextRef="c566" decimals="0" format="ixt:num-dot-decimal" name="abvc:AggregateCommonStockShares" scale="0" unitRef="shares" id="ixv-30282">673,605</ix:nonFraction> shares of Common Stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In November 2021, the Company entered into consulting
agreements with service providers for consulting and advisory services, pursuant to which the Company agreed to pay the service fee amounted
$<ix:nonFraction contextRef="c569" decimals="0" format="ixt:num-dot-decimal" name="abvc:ConsultingFees" scale="0" unitRef="usd" id="ixv-30285">1,478,590</ix:nonFraction> by issuing <ix:nonFraction contextRef="c570" decimals="0" format="ixt:num-dot-decimal" name="abvc:UnrestrictedCommonShares" scale="0" unitRef="shares" id="ixv-30286">316,934</ix:nonFraction> shares of unrestricted common shares, valued at the closing price from $<ix:nonFraction contextRef="c571" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleConversionPrice1" scale="0" unitRef="usdPershares" id="ixv-30287">2.31</ix:nonFraction> to $<ix:nonFraction contextRef="c572" decimals="1" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleConversionPrice1" scale="0" unitRef="usdPershares" id="ixv-30288">6.3</ix:nonFraction> per share on &#160;&#160;the
grant date. These shares have been issued during the year ended December 31, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January 2022, the Company agreed to pay the
deferred service fees related to Public Offering amounted $<ix:nonFraction contextRef="c322" decimals="0" format="ixt:num-dot-decimal" name="abvc:ConsultingFees" scale="0" unitRef="usd" id="ixv-30291">4,296,763</ix:nonFraction> by issuing <ix:nonFraction contextRef="c573" decimals="0" format="ixt:num-dot-decimal" name="abvc:UnrestrictedCommonShares" scale="0" unitRef="shares" id="ixv-30292">1,306,007</ix:nonFraction> shares of unrestricted common shares, valued
at $<ix:nonFraction contextRef="c574" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleConversionPrice1" scale="0" unitRef="usdPershares" id="ixv-30293">3.29</ix:nonFraction> per share on the grant date. These shares have been issued in January 2022.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In March 2022, the Company issued <ix:nonFraction contextRef="c575" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ExcessStockSharesIssued" scale="0" unitRef="shares" id="ixv-30296">75,000</ix:nonFraction> common
shares to BarLew Holdings, LLC for consulting and advisory services amounted to $<ix:nonFraction contextRef="c576" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfessionalAndContractServicesExpense" scale="0" unitRef="usd" id="ixv-30297">169,500</ix:nonFraction>, valued at $<ix:nonFraction contextRef="c575" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:SharePrice" scale="0" unitRef="usdPershares" id="ixv-30298">2.26</ix:nonFraction> per share.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In May 2022, the Company and an institutional
investor entered into certain securities purchase agreement relating to the offer and sale of <ix:nonFraction contextRef="c326" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConversionOfStockSharesIssued1" scale="0" unitRef="shares" id="ixv-30301">2,000,000</ix:nonFraction> shares of common stock at an offering
price of $<ix:nonFraction contextRef="c577" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:TemporaryEquityRedemptionPricePerShare" scale="0" unitRef="usdPershares" id="ixv-30302">2.11</ix:nonFraction> per share in a registered direct offering. The shares of the Company&#8217;s common stock were issued for gross proceeds
of $<ix:nonFraction contextRef="c328" decimals="0" format="ixt:num-dot-decimal" name="abvc:GrossProceeds" scale="0" unitRef="usd" id="ixv-30303">4,220,000</ix:nonFraction>, before placement agent fees and legal fees of $<ix:nonFraction contextRef="c326" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfessionalAndContractServicesExpense" scale="0" unitRef="usd" id="ixv-30304">556,075</ix:nonFraction>. Pursuant to the offering, the Company will also issue <ix:nonNumeric contextRef="c326" format="ixt-sec:duryear" name="abvc:WarrantsTerm" id="ixv-30305">5</ix:nonNumeric>-year warrants
to purchase <ix:nonFraction contextRef="c326" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesOther" scale="0" unitRef="shares" id="ixv-30306">2,000,000</ix:nonFraction> shares of common stock, exercisable at a price of $<ix:nonFraction contextRef="c328" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" scale="0" unitRef="usdPershares" id="ixv-30307">2.45</ix:nonFraction> per share. As of December 31, 2022, these warrants have
been issued but not exercised.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 10, 2022, the Board approved the issuance
of <ix:nonFraction contextRef="c578" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesOther" scale="0" unitRef="shares" id="ixv-30310">75,000</ix:nonFraction> shares of common stock to Barlew Holdings, LLC pursuant to the consulting agreement by and between Barlew Holdings, LLC and
the Company dated July 1, 2022, and <ix:nonFraction contextRef="c330" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesOther" scale="0" unitRef="shares" id="ixv-30311">250,000</ix:nonFraction> shares of common stock to Inverlew Advisors, LLC, in accordance with the consulting agreement
by and between Inverlew Advisors, LLC and the Company dated July 1, 2022.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 1, 2022, the Company issued <ix:nonFraction contextRef="c579" decimals="0" format="ixt:num-dot-decimal" name="abvc:CommonStockIssuedAfterStockSplit" scale="0" unitRef="shares" id="ixv-30314">125,000</ix:nonFraction>
and <ix:nonFraction contextRef="c579" decimals="0" format="ixt:num-dot-decimal" name="abvc:CommonStockIssuedBeforeStockSplit" scale="0" unitRef="shares" id="ixv-30315">100,000</ix:nonFraction> common shares to Euro-Asia Investment &amp; Finance Corp Ltd. and Thalia Media Ltd. for consulting and advisory services.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On July 25, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its
common stock (the &#8220;2023 Split&#8221;). The Company&#8217;s stockholders previously approved the Reverse Stock Split at the Company&#8217;s
Special Shareholder Meeting held on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding
shares and to increase the per share trading value of the Company&#8217;s common stock, although that outcome is not guaranteed. In turn,
the Company believes that the Reverse Stock Split will enable the Company to restore compliance with certain continued listing standards
of NASDAQ Capital Market.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">&#160;</span></p>

<p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><span style="-keep: true">The above-mentioned equity is before the reverse stock split in
2023.</span></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c14" continuedAt="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c14_cont_1" escape="true" name="us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" id="ixv-30326"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>15. STOCK OPTIONS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 30, 2020, the Company issued an aggregate
of <ix:nonFraction contextRef="c580" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" scale="0" unitRef="shares" id="ixv-30331">545,182</ix:nonFraction> shares of common stock in lieu of unpaid salaries of certain employees and unpaid consulting fees under the 2016 Equity Incentive
Plan, as amended, at a conversion price of $<ix:nonFraction contextRef="c580" decimals="0" format="ixt:num-dot-decimal" name="abvc:ConversionPrice" scale="0" unitRef="usdPershares" id="ixv-30332">2</ix:nonFraction> per share; the total amount of converted salaries and consulting fees was $<ix:nonFraction contextRef="c345" decimals="0" format="ixt:num-dot-decimal" name="abvc:ConsultingFees" scale="0" unitRef="usd" id="ixv-30333">1,090,361</ix:nonFraction>. On
November 21, 2020, the Company entered&#160;into&#160;acknowledgement&#160;agreements and stock option purchase agreements with these
employees and consultant; pursuant to which the Company granted stock options to purchase <ix:nonFraction contextRef="c346" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares" id="ixv-30334">545,182</ix:nonFraction> shares of the Company&#8217;s common
stock in lieu of common stock. The options were vested at the grant date and become exercisable for <ix:nonNumeric contextRef="c581" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" id="ixv-30335">10</ix:nonNumeric> years from the grant date.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 15, 2021, the Company entered&#160;into
stock option agreements with 11 directors and 3 employees, pursuant to which the Company granted options to purchase an aggregate of <ix:nonFraction contextRef="c348" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares" id="ixv-30338">1,280,002</ix:nonFraction>
shares of common stock&#160;under the 2016 Equity Incentive Plan, as amended, at an exercise price of $<ix:nonFraction contextRef="c582" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockOptionExercisePriceIncrease" scale="0" unitRef="usdPershares" id="ixv-30339">3</ix:nonFraction> per share. The options were vested
at the grant date and become exercisable for <ix:nonNumeric contextRef="c582" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" id="ixv-30340">10</ix:nonNumeric> years from the grant date.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On April 16, 2022, the Company entered into stock option agreements
with 5 directors, pursuant to which the Company agreed to grant options to purchase an aggregate of <ix:nonFraction contextRef="c350" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares" id="ixv-30343">761,920</ix:nonFraction> shares of common stock under
the 2016 Equity Incentive Plan, at an exercise price of $<ix:nonFraction contextRef="c583" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockOptionExercisePriceIncrease" scale="0" unitRef="usdPershares" id="ixv-30344">3</ix:nonFraction> per share, exercisable for <ix:nonNumeric contextRef="c583" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" id="ixv-30345">10</ix:nonNumeric> years from the grant date. As of December 31,
2022, these stock options have not been granted.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric><div>
</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 168; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->67<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><ix:continuation id="_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c14" continuedAt="_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock-c14_cont_1" escape="true" name="us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" id="ixv-30364">Options issued and outstanding as of December 31, 2022, and their activities
during the year then ended are as follows:</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock-c14_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Weighted-</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Weighted-</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Contractual</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Number&#160;of</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Exercise</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Life</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Aggregate</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Underlying<br/> Shares</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Price<br/> Per&#160;Share</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Remaining<br/> in Years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Intrinsic<br/> Value</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%">Outstanding as of January 1, 2022</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c353" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares" id="ixv-30447">1,825,184</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c353" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" scale="0" unitRef="usdPershares" id="ixv-30452">2.70</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c354" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" scale="0" unitRef="shares" id="ixv-30467">761,920</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c354" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" scale="0" unitRef="usdPershares" id="ixv-30472">3.00</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-332">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-333">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">Outstanding as of December 31, 2022</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c355" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares" id="ixv-30507">2,587,104</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right"><ix:nonFraction contextRef="c355" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" scale="0" unitRef="usdPershares" id="ixv-30512">2.79</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right"><ix:nonNumeric contextRef="c354" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" id="ixv-30517">8.74</ix:nonNumeric></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">-</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">Exercisable as of December 31, 2022</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c355" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" scale="0" unitRef="shares" id="ixv-30528">2,587,104</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right"><ix:nonFraction contextRef="c355" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" scale="0" unitRef="usdPershares" id="ixv-30533">2.79</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right"><ix:nonNumeric contextRef="c354" format="ixt-sec:duryear" name="abvc:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" id="ixv-30538">8.74</ix:nonNumeric></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">-</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Vested and expected to vest</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c355" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" scale="0" unitRef="shares" id="ixv-30549">2,587,104</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">$</td><td style="padding-bottom: 4pt; text-align: right"><ix:nonFraction contextRef="c355" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" scale="0" unitRef="usdPershares" id="ixv-30554">2.79</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right"><ix:nonNumeric contextRef="c354" format="ixt-sec:duryear" name="abvc:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1" id="ixv-30559">8.74</ix:nonNumeric></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">-</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c14" continuedAt="_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock-c14_cont_1" escape="true" name="us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" id="ixv-30567">The fair value of stock options granted for the
years ended December 31, 2022 and 2021 was calculated using the Black-Scholes option-pricing model applying the following assumptions:</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock-c14_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year ended<br/> December 31</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Risk free interest rate</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c14" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" scale="-2" unitRef="pure" id="ixv-30598">2.79</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c15" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" scale="-2" unitRef="pure" id="ixv-30603">1.13</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Expected term (in years)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c14" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" id="ixv-30610">5.00</ix:nonNumeric></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c15" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" id="ixv-30615">5.00</ix:nonNumeric></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Dividend yield</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c14" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" scale="-2" unitRef="pure" id="ixv-30622">0</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c15" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" scale="-2" unitRef="pure" id="ixv-30627">0</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Expected volatility</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c14" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" scale="-2" unitRef="pure" id="ixv-30634">83.86</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c15" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" scale="-2" unitRef="pure" id="ixv-30639">108.51</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company granted options to purchase&#160;<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares" id="ixv-30643">761,920</ix:nonFraction>&#160;and&#160;<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares" id="ixv-30644">1,280,002</ix:nonFraction>&#160;shares
of common stock to employees and certain consultants during the years ended&#160;December 31, 2022&#160;and&#160;2021,&#160;respectively.&#160;The
weighted average grant date fair value of options granted during the years ended&#160;December 31, 2022&#160;and&#160;2021 was $<ix:nonFraction contextRef="c120" decimals="2" format="ixt:num-dot-decimal" name="abvc:FairValueOfOptionsGranted" scale="0" unitRef="usd" id="ixv-30645">1.63</ix:nonFraction>&#160;and
$<ix:nonFraction contextRef="c15" decimals="2" format="ixt:num-dot-decimal" name="abvc:FairValueOfOptionsGranted" scale="0" unitRef="usd" id="ixv-30646">2.09</ix:nonFraction>, respectively. There are <ix:nonFraction contextRef="c352" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" scale="0" unitRef="shares" id="ixv-30647">3,860,211</ix:nonFraction>&#160;options available for grant under the 2016 Equity Incentive Plan as of December 31, 2022.
Compensation costs associated with the Company&#8217;s stock options are recognized, based on the grant-date fair values of these options
over vesting period. Accordingly, the Company recognized stock-based compensation expense of $<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions" scale="0" unitRef="usd" id="ixv-30648">1,241,930</ix:nonFraction> and $<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions" scale="0" unitRef="usd" id="ixv-30649">2,675,205</ix:nonFraction> for the years
ended December 31, 2022 and 2021, respectively. As of December 31, 2022 and 2021, there were no unvested options. There were no options
exercised during the years ended December 31, 2022 and 2021.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c14" continuedAt="_EarningsPerShareTextBlock-c14_cont_1" escape="true" name="us-gaap:EarningsPerShareTextBlock" id="ixv-30653"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>16. LOSS PER SHARE</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Basic loss per share is computed by dividing net
loss by the weighted-average number of common shares outstanding during the year. <ix:nonNumeric contextRef="c14" continuedAt="_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock-c14_cont_1" escape="true" name="us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" id="ixv-30658">Diluted loss per share is computed by dividing net loss
by the weighted-average number of common shares and dilutive potential common shares outstanding during the years ended December 31, 2022
and 2021.</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock-c14_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the Year Ended</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Numerator:</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net loss attributable to ABVC&#8217;s common stockholders</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd" id="ixv-30690">16,423,239</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd" id="ixv-30695">12,838,813</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Denominator:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Weighted-average shares outstanding:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Weighted-average shares outstanding - Basic</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="abvc:WeightedaverageSharesOutstandingBasic" scale="0" unitRef="usdPershares" id="ixv-30732">31,664,600</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="abvc:WeightedaverageSharesOutstandingBasic" scale="0" unitRef="usdPershares" id="ixv-30737">25,053,522</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Stock options</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-334">&#160;</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-335">&#160;</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Weighted-average shares outstanding - Diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="abvc:WeightedAverageNumberOfSharesDiluted" scale="0" unitRef="usdPershares" id="ixv-30756">31,664,600</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="abvc:WeightedAverageNumberOfSharesDiluted" scale="0" unitRef="usdPershares" id="ixv-30761">25,053,522</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Loss per share</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">-Basic</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c14" decimals="2" format="ixt:num-dot-decimal" name="abvc:LossPerShareBasic" scale="0" sign="-" unitRef="usdPershares" id="ixv-30788">0.52</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c15" decimals="2" format="ixt:num-dot-decimal" name="abvc:LossPerShareBasic" scale="0" sign="-" unitRef="usdPershares" id="ixv-30793">0.51</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">-Diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c14" decimals="2" format="ixt:num-dot-decimal" name="abvc:LossPerShareDiluted" scale="0" sign="-" unitRef="usdPershares" id="ixv-30800">0.52</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c15" decimals="2" format="ixt:num-dot-decimal" name="abvc:LossPerShareDiluted" scale="0" sign="-" unitRef="usdPershares" id="ixv-30805">0.51</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:nonNumeric><div>


</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 169; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->68<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation id="_EarningsPerShareTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Diluted loss per share takes into account the
potential dilution that could occur if securities or other contracts to issue Common Stock were exercised and converted into Common Stock.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;&#160;</p><div>

</div><ix:nonNumeric contextRef="c14" continuedAt="_LesseeOperatingLeasesTextBlock-c14_cont_1" escape="true" name="us-gaap:LesseeOperatingLeasesTextBlock" id="ixv-30828"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>17. LEASE</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company adopted FASB Accounting Standards
Codification, Topic 842, Leases (&#8220;ASC 842&#8221;) using the modified retrospective approach, electing the practical expedient that
allows the Company not to restate its comparative periods prior to the adoption of the standard on January 1, 2019.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company applied the following practical expedients in the transition
to the new standard and allowed under ASC 842:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reassessment of expired
    or existing contracts: The Company elected not to reassess, at the application date, whether any expired or existing contracts contained
    leases, the lease classification for any expired or existing leases, and the accounting for initial direct costs for any existing
    leases.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Use of hindsight: The Company
    elected to use hindsight in determining the lease term (that is, when considering options to extend or terminate the lease and to
    purchase the underlying asset) and in assessing impairment of right-to-use assets.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reassessment of existing
    or expired land easements: The Company elected not to evaluate existing or expired land easements that were not previously accounted
    for as leases under ASC 840, as allowed under the transition practical expedient. Going forward, new or modified land easements will
    be evaluated under ASU No. 2016-02.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Separation of lease and
    non- lease components: Lease agreements that contain both lease and non-lease components are generally accounted for separately.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term lease recognition
    exemption: The Company also elected the short-term lease recognition exemption and will not recognize ROU assets or lease liabilities
    for leases with a term less than 12 months.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The new leasing standard requires recognition
of leases on the consolidated balance sheets as right-of-use (&#8220;ROU&#8221;) assets and lease liabilities. ROU assets represent the
Company&#8217;s right to use underlying assets for the lease terms and lease liabilities represent the Company&#8217;s obligation to
make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present
value and future minimum lease payments over the lease term at commencement date. The Company&#8217;s future minimum based payments used
to determine the Company&#8217;s lease liabilities mainly include minimum based rent payments. As most of Company&#8217;s leases do not
provide an implicit rate, the Company uses its estimated incremental borrowing rate based on the information available at commencement
date in determining the present value of lease payments.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognized lease liabilities, with
corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than twelve months.
The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances of accrued and prepaid rent, unamortized
lease incentives provided by lessors, and restructuring liabilities. Operating lease cost is recognized as a single lease cost on a straight-line
basis over the lease term and is recorded in Selling, general and administrative expenses. Variable lease payments for common area maintenance,
property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances on which
the variable lease payments are based occur.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c14" continuedAt="_LeaseCostTableTextBlock-c14_cont_1" escape="true" name="us-gaap:LeaseCostTableTextBlock" id="ixv-30881">The Company has no finance leases. The Company&#8217;s
leases primarily include various office and laboratory spaces, copy machine, and vehicles under various operating lease arrangements.
The Company&#8217;s operating leases have remaining lease terms of up to approximately five years.</ix:nonNumeric></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_LeaseCostTableTextBlock-c14_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#8239;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">ASSETS</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating lease right-of-use assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense" scale="0" unitRef="usd" id="ixv-30908">1,161,141</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense" scale="0" unitRef="usd" id="ixv-30913">1,471,899</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold">LIABILITIES</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Operating lease liabilities (current)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingLeaseLiabilitiescurrents" scale="0" unitRef="usd" id="ixv-30930">369,314</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingLeaseLiabilitiescurrents" scale="0" unitRef="usd" id="ixv-30935">347,100</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Operating lease liabilities (noncurrent)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingLeaseLiabilitienoncurrent" scale="0" unitRef="usd" id="ixv-30942">791,827</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingLeaseLiabilitienoncurrent" scale="0" unitRef="usd" id="ixv-30947">1,124,799</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:nonNumeric><div>
</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 170; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->69<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><ix:continuation id="_LesseeOperatingLeasesTextBlock-c14_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Supplemental Information</i></b></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c14" continuedAt="_OperatingLeaseLeaseIncomeTableTextBlock-c14_cont_1" escape="true" name="us-gaap:OperatingLeaseLeaseIncomeTableTextBlock" id="ixv-30971">The following provides details of the Company&#8217;s
lease expenses:</ix:nonNumeric></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_OperatingLeaseLeaseIncomeTableTextBlock-c14_cont_2" id="_OperatingLeaseLeaseIncomeTableTextBlock-c14_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating lease expenses</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseExpense" scale="0" unitRef="usd" id="ixv-30994">358,576</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseExpense" scale="0" unitRef="usd" id="ixv-30999">335,208</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  </table></ix:continuation>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Other information related to leases is presented
below:</p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_OperatingLeaseLeaseIncomeTableTextBlock-c14_cont_3" id="_OperatingLeaseLeaseIncomeTableTextBlock-c14_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Cash paid for amounts included in the measurement of operating lease liabilities</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLeaseIncomeLeasePayments" scale="0" unitRef="usd" id="ixv-31025">358,576</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLeaseIncomeLeasePayments" scale="0" unitRef="usd" id="ixv-31030">335,208</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  </table></ix:continuation>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_OperatingLeaseLeaseIncomeTableTextBlock-c14_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Weighted Average Remaining Lease Term:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating leases</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c2" format="ixt-sec:duryear" name="us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1" id="ixv-31061">2.48</ix:nonNumeric> years</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c5" format="ixt-sec:duryear" name="us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1" id="ixv-31067">2.90</ix:nonNumeric> years</span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Weighted Average Discount Rate:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Operating leases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent" scale="-2" unitRef="pure" id="ixv-31094">1.49</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent" scale="-2" unitRef="pure" id="ixv-31099">1.39</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  </table></ix:continuation>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c14" continuedAt="_LesseeOperatingLeaseLiabilityMaturityTableTextBlock-c14_cont_1" escape="true" name="us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock" id="ixv-31103">The minimum future annual payments under non-cancellable
leases during the next five years and thereafter, at rates now in force, are as follows:</ix:nonNumeric></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_LesseeOperatingLeaseLiabilityMaturityTableTextBlock-c14_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operating leases</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left">2023</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingLeasesFutureMinimumPaymentDueInTwoYears" scale="0" unitRef="usd" id="ixv-31117">374,478</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingLeasesFutureMinimumPaymentDueInThreeYears" scale="0" unitRef="usd" id="ixv-31124">389,613</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingLeasesFutureMinimumPaymentDueInFourYears" scale="0" unitRef="usd" id="ixv-31131">348,837</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">2026</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingLeasesFutureMinimumPaymentDueInFiveYears" scale="0" unitRef="usd" id="ixv-31138">56,916</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-336">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Total future minimum lease payments, undiscounted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingLeasesFutureMinimumPaymentDue" scale="0" unitRef="usd" id="ixv-31152">1,169,844</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Less: Imputed interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction" scale="0" unitRef="usd" id="ixv-31159">8,703</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Present value of future minimum lease payments</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" scale="0" unitRef="usd" id="ixv-31166">1,161,141</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:continuation></ix:continuation><div>


</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c14" escape="true" name="us-gaap:CommitmentsAndContingenciesDisclosureTextBlock" id="ixv-31171"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>18. COMMITMENTS AND CONTINGENCIES&#160;</b><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is party to a lawsuit filed on October
12, 2022, by its former Chief Financial Officer, Chihliang An (&#8220;Plaintiff&#8221;), in the Superior Court of California In and For
the County of Alameda (Case No. 22cv019544) (the &#8220;Employment Action&#8221;), which seeks an award of monetary damages, including,
(1) unpaid wages; (2) Company common stock; (3) stock options; (4) penalties pursuant to Labor Code &#167; 203; and any other and further
relief the Court deems necessary. Plaintiff&#8217;s Complaint alleges four (4) causes of action against the Company. The Complaint alleges
claims for (1) breach of written contract; (2) breach of oral contract; (3) failure to pay wages; and (4) failure to pay wages upon termination.
The Company filed its Answer to Plaintiff&#8217;s Complaint on December 5, 2022. The Company is currently participating in discovery.
However, the Company continues to believe that Plaintiff&#8217;s claims have no merit. As such, the Company will continue to vigorously
defend against Plaintiff&#8217;s claims in the Employment Action.</p></ix:nonNumeric><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c14" escape="true" name="us-gaap:SubsequentEventsTextBlock" id="ixv-31180"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>19. SUBSEQUENT EVENTS</b>&#160;</p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 3, 2023, the Company issued <ix:nonFraction contextRef="c584" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares" id="ixv-31185">223,411</ix:nonFraction> common shares to a consultant
for providing consulting services on listing to NASDAQ in 2021.</p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 14, 2023, BioLite Taiwan extended the
CTBC Loan Agreement with the same principal amount of NT$<ix:nonFraction contextRef="c585" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InvestmentOwnedBalancePrincipalAmount" scale="0" unitRef="twd" id="ixv-31188">20,000,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c586" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InvestmentOwnedBalancePrincipalAmount" scale="0" unitRef="usd" id="ixv-31189">650,000</ix:nonFraction> for six months, which is due on July 14, 2023.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 23, 2023, the Company entered into
a securities purchase agreement with Lind Global Fund II, LP (&#8220;Lind&#8221;), pursuant to which the Company issued Lind a secured,
convertible note in the principal amount of $<ix:nonFraction contextRef="c587" decimals="0" format="ixt:num-dot-decimal" name="abvc:principalAmount" scale="0" unitRef="usd" id="ixv-31192">3,704,167</ix:nonFraction>, for a purchase price of $<ix:nonFraction contextRef="c587" decimals="0" format="ixt:num-dot-decimal" name="abvc:PurchasePrice" scale="0" unitRef="usd" id="ixv-31193">3,175,000</ix:nonFraction>, that is convertible into shares of the Company&#8217;s
common stock at an initial conversion price of $<ix:nonFraction contextRef="c588" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleConversionPrice1" scale="0" unitRef="usdPershares" id="ixv-31194">1.05</ix:nonFraction> per share, subject to adjustment. The Company also issued Lind a common stock purchase
warrant to purchase up to <ix:nonFraction contextRef="c589" decimals="0" format="ixt:num-dot-decimal" name="abvc:PurchaseWarrant" scale="0" unitRef="shares" id="ixv-31195">5,291,667</ix:nonFraction> shares of the Company&#8217;s common stock at an initial exercise price of $<ix:nonFraction contextRef="c587" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:StockOptionExercisePriceIncrease" scale="0" unitRef="usdPershares" id="ixv-31196">1.05</ix:nonFraction> per share, subject
to adjustment. Subsequently on February 23, 2023, the bank loan from Cathay Bank was fully repaid.</p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has assessed all events from December
31, 2022, up through March 31, 2023, which is the date that these consolidated financial statements are available to be issued, Other
than the events disclosed above, no other subsequent events have occurred that would require recognition or disclosure in the Company's
consolidated financial statements.</p></ix:nonNumeric><div>
</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 171; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->70<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>PART II &#8212; INFORMATION NOT REQUIRED IN
PROSPECTUS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 13. <i>Other Expenses of Issuance and
Distribution</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth all expenses to
be paid by the Registrant, other than estimated placement agents&#8217; fees, in connection with our public offering. All amounts shown
are estimates except for the SEC registration fee and the FINRA filing fee:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left">SEC registration fee</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">3,019.01</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">FINRA filing fee</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">5,985.47</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Legal fees and expenses</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">95,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Accounting fees and expenses</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">19,250</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Transfer agent and registrar fees</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">10,238</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt">Miscellaneous fees and expenses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">133,492.48</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 14. <i>Indemnification of Directors and
Officers</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Neither our Articles of Incorporation nor Bylaws
prevent us from indemnifying our officers, directors and agents to the extent permitted under the Nevada Revised Statute (&#8220;NRS&#8221;).
NRS Section 78.7502 provides that a corporation shall indemnify any director, officer, employee or agent of a corporation against expenses,
including attorneys&#8217; fees, actually and reasonably incurred by him in connection with any the defense to the extent that a director,
officer, employee or agent of a corporation has been successful on the merits or otherwise in defense of any action, suit or proceeding
referred to Section 78.7502(1) or 78.7502(2), or in defense of any claim, issue or matter therein.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NRS 78.7502(1) provides that a corporation may
indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or
proceeding, whether civil, criminal, administrative or investigative, except an action by or in the right of the corporation, by reason
of the fact that he is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation
as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, against expenses,
including attorneys&#8217; fees, judgments, fines and amounts paid in settlement actually and reasonably incurred by him in connection
with the action, suit or proceeding if he: (a) is not liable pursuant to NRS 78.138; or (b) acted in good faith and in a manner which
he reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal action or proceeding,
had no reasonable cause to believe his conduct was unlawful.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NRS Section 78.7502(2) provides that a corporation
may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action or suit
by or in the right of the corporation to procure a judgment in its favor by reason of the fact that he is or was a director, officer,
employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent
of another corporation, partnership, joint venture, trust or other enterprise against expenses, including amounts paid in settlement and
attorneys&#8217; fees actually and reasonably incurred by him in connection with the defense or settlement of the action or suit if he:
(a) is not liable pursuant to NRS 78.138; or (b) acted in good faith and in a manner which he reasonably believed to be in or not opposed
to the best interests of the corporation. Indemnification may not be made for any claim, issue or matter as to which such a person has
been adjudged by a court of competent jurisdiction, after exhaustion of all appeals there from, to be liable to the corporation or for
amounts paid in settlement to the corporation, unless and only to the extent that the court in which the action or suit was brought or
other court of competent jurisdiction determines upon application that in view of all the circumstances of the case, the person is fairly
and reasonably entitled to indemnity for such expenses as the court deems proper.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NRS Section 78.747 provides that except as otherwise
provided by specific statute, no director or officer of a corporation is individually liable for a debt or liability of the corporation,
unless the director or officer acts as the alter ego of the corporation. The court as a matter of law must determine the question of whether
a director or officer acts as the alter ego of a corporation.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Insofar as indemnification for liabilities arising
under the Securities Act may be permitted to directors, officers or persons controlling us pursuant to the foregoing provisions, we have
been informed that, in the opinion of the SEC, such indemnification is against public policy as expressed in the Securities Act and is
therefore unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant
of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit
or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, we will,
unless in the opinion of our counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction
the question whether such indemnification by us is against public policy as expressed hereby in the Securities Act and we will be governed
by the final adjudication of such issue.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 172; Options: NewSection; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Articles of Incorporation and Bylaws</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our articles of incorporation, as amended, do
not include specific provisions relating to the indemnification of our directors or officers.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our bylaws provide that the Company may indemnify
and advance litigation expenses to its directors, officers, employees and agents to the extent permitted by law, the Company&#8217;s Articles
or Bylaws, and shall indemnify and advance litigation expenses to its directors, officers, employees and agents to the extent required
by law, the Company&#8217;s Articles of Incorporation or Bylaws. The Company&#8217;s obligations of indemnification, if any, shall be
conditioned on the Company receiving prompt notice of the claim and the opportunity to settle and defend the claim. The Company may, to
the extent permitted by law, purchase and maintain insurance on behalf of an individual who is or was a director, officer, employee or
agent of the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 15. <i>Recent Sales of Unregistered Securities</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the last three years, the Company has not
issued unregistered securities to any person, except as described below. None of these transactions involved any underwriters, underwriting
discounts or commissions, except as specified below, or any public offering, and, unless otherwise indicated below, the Registrant believes
that each transaction was exempt from the registration requirements of the Securities Act by virtue of Section 4(a)(2) thereof and/or
Rule 506 of Regulation D promulgated thereunder, and/or Regulation S promulgated thereunder regarding offshore offers and sales. All recipients
had adequate access, though their relationships with the Registrant, to information about the Registrant.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended December 31, 2019, the Company
entered into service agreements with Euro-Asia Investment &amp; Finance Corp Ltd. (a related party), Ever Adventure inv. (Formosa) Consultant
Co., Ltd., New Eastern Asia (a related party), and Kimho Consultants Co., Ltd. (a related party) for the maintenance of the listing in
the U.S. stock exchange market, investor relations, and business development. Pursuant to the agreements, the Company issued 644,972 shares
of the Company&#8217;s common stock for the consulting service from July 2019 to July 2024 for the service fee of $4,514,800 in aggregate,
and recorded as stock subscription receivable. As of December 31, 2022 and 2021, stock subscription receivable was $1,354,440 and $2,257,400,
respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 21, 2020, the Company entered into
three note agreements with existing note investors who executed the agreements in 2018. These three investors are Guoliang Yu and Yingfei
Wei Family Trust, Keypoint Technology Ltd., and Yoshinobu Odaira. The new agreements bear the same term as other notes investors who executed
the contract in 2019. On April 5, 2020, the Company entered into exchange agreements with such note holders. Pursuant to the exchange
agreements, the Holders agreed to deliver the Notes to the Company for cancellation, of which the aggregate principal amount plus accrued
interest expenses are $931,584, and the Company issued to the Holders an aggregate of 506,297 shares of the Company&#8217;s common stock,
and warrants to purchase 506,297 shares of the Company&#8217;s common stock.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On April 5, 2020 and April 20, 2020, the Company
entered into certain exchange agreements separately with certain U.S. and non-U.S. holders who are holders of certain convertible promissory
notes issued by the Company in the aggregate amount of $1,446,780. Pursuant to the exchange agreements, the Company agreed to issue to
the Holders an aggregate of 795,735 shares of the Company&#8217;s common stock, and warrants to purchase 795,735 shares of common stock.
Each warrant is exercisable upon issuance and expires three years from the date of issuance. The initial exercise price of the warrant
is $5.00, subject to stock, splits, stock dividend and other similar events. In addition, when the closing price of the common stock equals
or exceeds $9.00 per share for twenty Trading Days (as defined in the exchange agreements) during any thirty-day period, the Company shall
have the right to require the holders to exercise all or any portion of the note holders&#8217; warrants for a cash exercise. On September
30, 2020, the Company has issued such note holders&#8217; shares warrants to the holders and closed the transactions contemplated by the
Exchange Agreements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In May 2020, the Company received capital contributions
of approximately $1,602,040 in cash from 40 investors through private placements of the sale of certain number of Common Stocks for the
purchase price of $2.25 per share of Common Stock and a free warrant attaches with each Common stock that was purchased. The exercise
price of the warrant is at $6.00 per common stock with a mandatory redemption at $9.00 per common stock pursuant to the terms and conditions
of the warrants.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 8, 2020, the Company entered an agreement
with View Trade Securities Inc. (&#8220;<b>ViewTrade</b>&#8221;) to engage ViewTrade as the placement agent and the Company&#8217;s advisor
with respect to its ongoing capital events. Pursuant to the agreement, the Company agreed to pay View Trade (&#8220;<b>ViewTrade Securities</b>&#8221;)
60,000 restricted common shares of the Company and 60,000 warrants to purchase common shares of the Company at an exercise price of $6
per share for a period of 5 years with cashless exercise provision. As of December 31, 2021, the Company has issued 60,000 shares of common
stock to ViewTrade for the advisory services with an estimated value of $135,000. The warrants were never issued and the parties mutually
agreed to terminate the agreement on November 19, 2020. As a termination fee, the Company agreed to issue ViewTrade 50,000 restricted
common shares of the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Also on November 19, 2020, the Company and ViewTrade
agreed to a new Advisory agreement under which ViewTrade was engaged to provide advisory services only. In addition to a retainer fee,
the Company agreed to issue 200,000 warrants, with an exercise price of $2.25, an industry standard cashless exercise provision, and a
term of 5 years from November 19, 2020.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 173; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 30, 2020, the Company also issued
to Ever Adventure inv. (Formosa) Consultant Co., Ltd. (or its designee), Jinwei International Co., Ltd. (or its designee), and Thalia
Media Ltd. (or its designee) (the &#8220;<b>Consultants</b>&#8221;) 120,000 shares, 180,000 shares and 120,000 shares of common stock
(collectively, &#8220;<b>Consultants&#8217; Shares</b>&#8221;), respectively, as their compensation as the Company&#8217;s investor relations
and business development advisors. Each Consultant has entered into certain consulting agreement with the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 30, 2020, the Company issued an aggregate
of 795,735 shares of Common Stock to five previous note holders, who had converted their outstanding principals and accrued and unpaid
interests during 2020. For the year ended December 31, 2022, no conversion was made to the note holders.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 8, 2020, the Company entered into
an exchange agreement with a holder of convertible promissory notes issued by the Company in the aggregate amount of $270,272. Pursuant
to the exchange agreements, the Company agreed to issue to the Holder an aggregate of 120,121 shares of the Company&#8217;s common stock,
and warrants to purchase 120,121 shares of common stock. On December 31, 2021, the Company issued an aggregated of 120,121 shares of Common
Stock to the note holder.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 11, 2020, the Company conducted a
closing with regard to certain securities purchase agreements (the &#8220;<b>SPAs</b>&#8221;) dated October 23, 2020, separately with
two non-U.S. investors (the &#8220;<b>Investors</b>&#8221;). Each of the Investors agreed to purchase and the Company agreed to sell to
each of the Investors 1,111,112 shares of the Company&#8217;s common stock, and warrants to purchase 1,111,112 shares of common stock,
for a purchase price of $2,500,000. The warrants are exercisable upon issuance and expires three years from the date of issuance. The
initial exercise price of the warrants is $6.00, subject to stock, splits, stock dividend and other similar events. In addition, when
the closing price of the common stock equals or exceeds $9.00 per share for twenty Trading Days (as defined in the exchange agreements)
during any thirty-day period, the Company shall have the right to require the investors to exercise all or any portion of the warrants
for a cash exercise. The aggregate net proceeds of the Offering were $5,000,000. The Company and the investors further agreed to amend
the terms of the SPA to permit the closing of the offering to occur on a rolling basis. In July 2021, 1,111,112 shares of the Company&#8217;s
common stock and warrants were issued pursuant to the conversion of a $2,500,000 convertible promissory note.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended December 31, 2020, the Company
entered into a consulting agreement with a service provider for consulting and advisory services, pursuant to which the Company agreed
to pay the service fee by issuing 50,000 shares of unrestricted common shares, valued at the closing price of $2.9 per share on the grant
date. These shares were issued in 2020.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended December 31, 2020, the Company
received aggregated capital contributions of $7,615,331 in cash from 45 investors through private placements of the sale of the Company&#8217;s
common stock for the purchase price of $2.25 per share and a free warrant attached with each common stock purchased. In December 2020,
3,384,615 shares of the Company&#8217;s common stock have been issued.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended December 31, 2021, the Company
entered into consulting agreements with four service providers for consulting and advisory services, pursuant to which the Company agreed
to pay the aggregate service fee by issuing a total of 521,887 shares of unrestricted common shares, valued at the closing price from
$2 to $3.68 per share on the grant date. As of December 31, 2021, these shares have been issued.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended December 31, 2020, the Company
issued an aggregate of 915,856 shares of common stock to six previous note holders, who had converted their outstanding principals and
accrued and unpaid interests.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 174; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 5, 2021, the Company closed its public
offering (the &#8220;Public Offering&#8221;) of 1,100,000 units (the &#8220;Units&#8221;), with each Unit consisting of one share of the
Company&#8217;s common stock, one Series A warrant (the &#8220;Series A Warrants&#8221;) to purchase one share of common stock at an exercise
price equal to $6.30 per share, exercisable until the fifth anniversary of the issuance date, and one Series B warrant (the &#8220;Series
B Warrants,&#8221; and together with the Series A Warrants, the &#8220;Public Warrants&#8221;) to purchase one share of common stock at
an exercise price equal to $10.00 per share, exercisable until the fifth anniversary of the issuance date; the exercise price of the Public
Warrants are subject to certain adjustment and cashless exercise provisions as described therein. The Company completed the Public Offering
pursuant to its registration statement on Form S-1 (File No. 333-255112), originally filed with the Securities and Exchange Commission
(the &#8220;SEC&#8221;) on April 8, 2021 (as amended, the &#8220;Original Registration Statement&#8221;), that the SEC declared effective
on August 2, 2021 and the registration statement on Form S-1 (File No. 333-258404) that was filed and automatically effective on August
4, 2021 (the &#8220;S-1MEF,&#8221; together with the Original Registration Statement, the &#8220;Registration Statement&#8221;). The Units
were priced at $6.25 per Unit, before underwriting discounts and offering expenses, resulting in gross proceeds of $6,875,000. The Public
Offering was conducted on a firm commitment basis. In August 2021, 2,354,145 shares of the Company&#8217;s common stock were issued for
gross proceeds of $6,875,000, before placement agent fees and legal fees of $850,429.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company paid the following fees to a FINRA
member firm in connection with the private financing transaction that closed on November 11, 2020: (i) a cash success fee of $175,000
and (ii) warrants to purchase a number of shares of Common Stock equal to 7% of the number of shares of Common Stock sold in this offering,
at an exercise price per share equal to $6.00 subject to adjustment (the &#8220;<b>Comp Warrants</b>&#8221;). The Comp Warrants are exercisable
on a cashless basis, at the holder&#8217;s discretion.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 29, 2021, we issued 6,000 shares of Common
Stock to WallachBeth as compensation for consulting services.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In November 2021, the Company issued an aggregate
of 316,934 shares of Common Stock to Consultants.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company also issued an aggregate of 1,306,007
shares of Common Stock to Consultants, who provided consulting services in January 2022; it issued an additional 75,000 shares to another
consultant in March 2022, based on the 6-month consulting and advisory services agreement, with a monthly payment of USD $15,000.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In November 2021, the Company issued 55,000 underwriter
warrants to WallachBeth, pursuant to the Company&#8217;s engagement of WallachBeth as the Company&#8217;s exclusive placement agent and
advisor in connection with the offering for the listing on The Nasdaq Capital Market.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In November 2021, the Company received $4,244,452
in gross proceeds from the exercise of warrants issued in the Company&#8217;s August 3, 2021 public offering of securities. Investors
exercised a total of 673,405 Series A warrants at a price of $6.30 per share and 200 Series B warrants at a price of $10 per share. Pursuant
to these exercises, the Company issued an aggregate of 673,605 shares of Common Stock.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January 2022, the Company agreed to pay the
deferred service fees related to the Offering amounting to $4,296,763 by issuing 1,306,007 shares of unrestricted common shares, valued
at $3.29 per share on the grant date.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In March 2022, the Company issued 75,000 shares
to BarLew Holdings, LLC, a consultant (&#8220;Barlew&#8221;). On January 1, 2022, the Company engaged Barlew for consulting and advisory
services for six months, with a monthly payment of USD15,000, as well as additional compensation of 75,000 shares of restricted common
stock.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In March 2022, the Company issued 242,247 warrants
to a FINRA member firm.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 11, 2022, the Company and certain investors
entered into certain securities purchase agreement relating to the offer and sale of 2,000,000 shares of common stock, par value $0.001
per share in a registered direct offering.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 10, 2022, the Board approved the issuance
of 75,000 shares of common stock to Barlew Holdings, LLC pursuant to the consulting agreement by and between Barlew Holdings, LLC and
the Company dated July 1, 2022, and 250,000 shares of common stock to Inverlew Advisors, LLC, in accordance with the consulting agreement
by and between Inverlew Advisors, LLC and the Company dated July 1, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 1, 2022, the Company issued 125,000
and 100,000 common shares to Euro-Asia Investment &amp; Finance Corp Ltd. and Thalia Media Ltd. for consulting and advisory services.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 3, 2023, the Company issued 223,411
common shares to a consultant for providing consulting services on listing to NASDAQ in 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 23, 2023, the Company entered into
a securities purchase agreement with Lind Global Fund II, LP (&#8220;Lind&#8221;), pursuant to which the Company issued Lind a secured,
convertible note in the principal amount of $3,704,167, for a purchase price of $3,175,000, that is convertible into shares of the Company&#8217;s
common stock at an initial conversion price of $1.05 per share, subject to adjustment. The Company also issued Lind a common stock purchase
warrant to purchase up to 5,291,667 shares of the Company&#8217;s common stock at an initial exercise price of $1.05 per share, subject
to adjustment.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 175; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 16. <i>Exhibits and Financial Statement
Schedules </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="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="vertical-align: top; border-bottom: black 1.5pt solid; width: 9%"><span style="font-size: 10pt"><b>Exhibit No.</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: center; width: 90%"><span style="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-size: 10pt">2.1 </span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000101489716000457/exhibit101.htm"><span style="font-size: 10pt">Share Exchange Agreement, dated February 8, 2016 (1)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">3.1</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000113789202000063/fex301ai.txt"><span style="font-size: 10pt">Articles of Incorporation of the Company (2)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">3.2</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023025554/f10k2022ex3-2_abvcbiopharma.htm"><span style="font-size: 10pt">Bylaws of the Company, as amended (3)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">3.3</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000161577416004635/s102891_4-1.htm"><span style="font-size: 10pt">Certificate of Amendment to Articles of Incorporation filed on March 21, 2016 (4)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">3.4</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000161577416007154/s104086_ex3-4.htm"><span style="font-size: 10pt">Certificate of Amendment to Articles of Incorporation filed on December 30, 2015 (5)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">3.5</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020008785/ea120454ex3-1_americanbri.htm"><span style="font-size: 10pt">Certificate of Amendment to Articles of Incorporation filed on March 30, 2020 (6)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">3.6</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390021025389/f10q0321ex3-6_abvcbio.htm"><span style="font-size: 10pt">Certificate of Amendment to Articles of Incorporation filed on February 17, 2021 (10)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">4.1</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020010040/ea121013ex4-1_american.htm"><span style="font-size: 10pt">Form of Warrant (7)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">4.2</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390022032864/ea158528ex4-2_abvcbio.htm"><span style="font-size: 10pt">Form of the Registrant&#8217;s Common Stock certificate (16)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">5.1</span></td>
    <td>&#160;</td>
    <td style="vertical-align: top"><a href="ea192587ex5-1_abvcbio.htm"><span style="font-size: 10pt">Legal Opinion of Hunter Taubman Fischer &amp; Li LLC (Filed herewith)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">10.1</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000101489716000457/exhibit102.htm"><span style="font-size: 10pt">Collaboration Agreement dated December 29, 2015 (8)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">10.2</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000161577416005823/s103448_ex99-1.htm"><span style="font-size: 10pt">Collaborative Agreement and Milestone Payment Agreement dated May 6, 2016 (9)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">10.3</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390017001707/f8k0217ex99i_americanbri.htm"><span style="font-size: 10pt">Addendum to the Collaboration Agreement dated January 12, 2017 (11)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">10.4</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390017007869/f8k072417ex10i_americanbri.htm"><span style="font-size: 10pt">Collaboration Agreement with BioFirst dated July 24, 2017 (12)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">10.5</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390017005978/f8k052617ex99i_american.htm"><span style="font-size: 10pt">Co-Development Agreement with Rgene dated May 26, 2017 (13)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">10.6</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1173313/000121390023051347/ea180822ex10-1_abvcbiopharm.htm"><span style="font-size: 10pt"><span style="text-decoration:underline;text-decoration: none">Employment Agreement with Dr. </span>Uttam Patil <span style="text-decoration:underline;text-decoration: none">(42)</span></span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">10.7</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390017009853/f8k091517ex10-3_americanbriv.htm"><span style="font-size: 10pt">Employment Agreement with Dr. Chi-Hsin Richard King (15)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">10.8</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023025554/f10k2022ex10-6_abvcbiopharma.htm"><span style="font-size: 10pt">Employment Agreement with Leeds Chow (25)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">10.9</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390019001553/f8k012119ex10-2_americanbri.htm"><span style="font-size: 10pt">Promissory Note entered by American BriVision (Holding) Corporation (17)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">10.10</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390019001553/f8k012119ex10-3_americanbri.htm"><span style="font-size: 10pt">Form of Commercial Security Agreement (18)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">10.11</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1173313/000121390020009167/ea120625ex10-2_americanbri.htm"><span style="font-size: 10pt">Form of Exchange Agreement entered into by and between the Company and non-US persons (19)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">10.12</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020009167/ea120625ex10-1_americanbri.htm"><span style="font-size: 10pt">Form of Exchange Agreement entered into by and between the Company and US persons (20)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">10.13</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1173313/000121390020010040/ea121013ex10-1_american.htm"><span style="font-size: 10pt">Form of Exchange Agreement entered into by and between the Company and non-US person (21)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">10.14</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020012685/f10k2019ex10-15_americanbriv.htm"><span style="font-size: 10pt">Form of Securities Purchase Agreement entered into by and between the Company and U.S. investors (22)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">10.15</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020012685/f10k2019ex10-16_americanbriv.htm"><span style="font-size: 10pt">Form of Securities Purchase Agreement entered into by and between the Company and non-U.S. investors (24)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">10.16</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390021015729/f10k2020ex10-17_americanbriv.htm"><span style="font-size: 10pt">Amended and Restated American BriVision (Holding) Corporation 2016 Equity Incentive (28)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">10.17</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390021052090/ea148616ex10-1_abvcbiopharma.htm"><span style="font-size: 10pt">Joint Venture Agreement between the Company, Lucidaim Co., Ltd. And BioLite Japan K.K.(26)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">10.18</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390022027157/f10q0322ex10-22_abvcbio.htm"><span style="font-size: 10pt">Amendment to the Collaboration Agreement dated December 29, 2015 (32)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">10.19</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390022025731/ea159780ex1-1_abvcbio.htm"><span style="font-size: 10pt">Form of Securities Purchase Agreement entered into by and between the Company and certain investors dated May 11, 2022 (34)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">10.20</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390022033890/ea161846ex10-1_abvcbio.htm"><span style="font-size: 10pt">Clinical Development Service Agreement between the Company and Rgene dated June 10, 2022 (portions of the exhibit have been omitted because they (i) are not material and (ii) is the type of information that the registrant treats as private or confidential) (35)</span></a></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="margin: 0"></p><div>

</div><!-- Field: Page; Sequence: 176; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="margin: 0">&#160;</p><div>

</div><p style="margin: 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; width: 9%"><span style="font-size: 10pt">10.21</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="text-align: justify; width: 90%"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390022033890/ea161846ex10-2_abvcbio.htm"><span style="font-size: 10pt">Promissory Note dated June 16, 2022 issued by Rgene Corporation to the Company (36)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">10.22</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-1_abvcbio.htm"><span style="font-size: 10pt">Securities Purchase Agreement (37)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">10.23</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-2_abvcbio.htm"><span style="font-size: 10pt">Form of Note (37)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">10.24</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-3_abvcbio.htm"><span style="font-size: 10pt">Form of Warrant (37)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">10.25</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-4_abvcbio.htm"><span style="font-size: 10pt">Security Agreement (37)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">10.26</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-5_abvcbio.htm"><span style="font-size: 10pt">Guarantor Security Agreement (37)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">10.27</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-6_abvcbio.htm"><span style="font-size: 10pt">Guaranty (37)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">10.28</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-7_abvcbio.htm"><span style="font-size: 10pt">Trademark Security Agreement with Rgene Corporation (37)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">10.29</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-8_abvcbio.htm"><span style="font-size: 10pt">Trademark Security Agreement with BioFirst Corporation (37)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">10.30</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-9_abvcbio.htm"><span style="font-size: 10pt">Patent Security Agreement (37)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">10.31</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-10_abvcbio.htm"><span style="font-size: 10pt">Copyright Security Agreement (37)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">10.32</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-11_abvcbio.htm"><span style="font-size: 10pt">Stock Pledge Agreement (37)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">10.33</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex4-1_abvcbio.htm"><span style="font-size: 10pt">Form of Placement Agent Warrant (37)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">10.34</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1173313/000121390023088524/ea188623ex10-2_abvcbio.htm"><span style="font-size: 10pt">Form of 2<sup>nd</sup> Lind Note (41)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">10.35</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1173313/000121390023088524/ea188623ex10-3_abvcbio.htm"><span style="font-size: 10pt">Form of 2<sup>nd</sup> Lind Warrant (41)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">10.36</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1173313/000121390023088524/ea188623ex10-1_abvcbio.htm"><span style="font-size: 10pt">Securities Purchase Agreement dated November 17, 2023 (41)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">10.37</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1173313/000121390023088524/ea188623ex10-4_abvcbio.htm"><span style="font-size: 10pt">First Amendment To Security Agreement (41)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">10.38</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1173313/000121390023088524/ea188623ex10-5_abvcbio.htm"><span style="font-size: 10pt">First Amendment To Guarantor Security Agreement (41)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">10.39</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1173313/000121390023088524/ea188623ex10-6_abvcbio.htm"><span style="font-size: 10pt">First Amendment to Guaranty (41)</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><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><a href="https://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 (43)</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><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><a href="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 (Filed herewith)</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><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><a href="https://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 (43) </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">10.43</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><a href="https://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 (43)</span></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><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><a href="https://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 (43)</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">10.45</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><a href="https://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 (43) </span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.46</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><a href="https://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 (43)</span></a></td></tr>

<tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; width: 9%"><span style="font-size: 10pt">14.1</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="text-align: justify; width: 90%"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000161577416008325/s104643_ex14-1.htm"><span style="font-size: 10pt">Code of Ethics (23)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top">15.1</td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="ea192587ex15-1_abvcbio.htm">Letter in Lieu of Consent for Review Report (Filed herewith)</a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">21.1</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023025554/f10k2022ex21-1_abvcbiopharma.htm"><span style="font-size: 10pt">List of subsidiaries (38)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-size: 10pt">23.1</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="ea192587ex5-1_abvcbio.htm"><span style="font-size: 10pt">Consent of Hunter Taubman Fischer &amp; Li LLC (Included in Exhibit 5.1)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">23.2</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><a href="ea192587ex23-2_abvcbio.htm"><span style="font-size: 10pt">Consent of WWC, P.C. (Filed herewith)</span></a></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-size: 10pt">99.1</span></td>
    <td>&#160;</td>
    <td><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020038891/ea130363ex99-1_american.htm"><span style="font-size: 10pt">Charter of the Audit Committee (29) </span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">99.2</span></td>
    <td>&#160;</td>
    <td><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020038891/ea130363ex99-2_american.htm"><span style="font-size: 10pt">Charter of the Compensation Committee (30) </span></a></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-size: 10pt">99.3</span></td>
    <td>&#160;</td>
    <td><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020038891/ea130363ex99-3_american.htm"><span style="font-size: 10pt">Charter of the Nominating and Corporate Governance Committee (31) </span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">101.INS</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Inline XBRL Instance Document (Fiscal year ended December 31, 2022) (33).</span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-size: 10pt">101.SCH</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Inline XBRL Taxonomy Extension Schema Document.</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">101.CAL</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Inline XBRL Taxonomy Extension Calculation Linkbase Document.</span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-size: 10pt">101.DEF</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Inline XBRL Taxonomy Extension Definition Linkbase Document.</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">101.LAB</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Inline XBRL Taxonomy Extension Label Linkbase Document.</span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-size: 10pt">101.PRE</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Inline XBRL Taxonomy Extension Presentation Linkbase Document.</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">101.INS</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Inline XBRL Instance Document (Quarter ended September 30, 2023) (39).</span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-size: 10pt">101.SCH</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Inline XBRL Taxonomy Extension Schema Document.</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">101.CAL</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Inline XBRL Taxonomy Extension Calculation Linkbase Document.</span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-size: 10pt">101.DEF</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Inline XBRL Taxonomy Extension Definition Linkbase Document.</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">101.LAB</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Inline XBRL Taxonomy Extension Label Linkbase Document.</span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-size: 10pt">101.PRE</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Inline XBRL Taxonomy Extension Presentation Linkbase Document.</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">104</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).</span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-size: 10pt">107</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><a href="ea192587ex-fee_abvcbio.htm">Filing Fees Exhibit
        (Filed herewith)</a></p></td></tr>
  </table><div>
</div><p style="margin: 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="text-align: justify; width: 96%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K, filed on February 16, 2016.</span></td></tr>
</table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 3.01 to the Company&#8217;s Form SB-2 filed on June 28, 2002</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="margin: 0"></p><div>

</div><!-- Field: Page; Sequence: 177; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 3.2 to the Company&#8217;s Annual Report on Form 10-K, filed on March 31, 2023.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 4.1 to the Company&#8217;s Current Report on Form 8-K, filed on March 28, 2016.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 3.4 to the Company&#8217;s Form S-1, filed on September 13, 2016.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 3.1 to the Company&#8217;s Form 8-K, filed on April 7, 2020</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(7)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 4.1 the Company&#8217;s Current Report on Form 8-K, filed on April 24, 2020</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(8)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.2 the Company&#8217;s Current Report on Form 8-K, filed on February 16, 2016.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(9)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 99.1 to the Company&#8217;s Current Report on Form 8-K, filed on June 9, 2016.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(10)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 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><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(11)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 99.1 to the Company&#8217;s Current Report on Form 8-K, filed on February 22, 2017.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(12)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K, filed on July 24, 2017.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(13)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 99.1 to the Company&#8217;s Current Report on Form 8-K, filed on May 30, 2017.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(14)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K, filed on September 20, 2017.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(15)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.3 to the Company&#8217;s Current Report on Form 8-K, filed on September 20, 2017.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 178; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(16)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to the Company&#8217;s Form S-1, filed on June 14, 2022.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(17)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.2 to the Company&#8217;s Current Report on Form 8-K, filed on February 1, 2019.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(18)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.3 to the Company&#8217;s Current Report on Form 8-K, filed on February 1, 2019.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(19)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.2 to the Company&#8217;s Current Report on Form 8-K, filed on April 14, 2020.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(20)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K, filed April 14, 2020.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(21)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K, filed April 24, 2020.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(22)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.15 to the Company&#8217;s Annual Report on Form 10-K, filed May 15, 2020.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(23)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 14.1 to the Company&#8217;s Amendment No.1 to Form S-1, filed on November 14, 2016.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(24)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.16 to the Company&#8217;s Annual Report on Form 10-K, filed May 15, 2020.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(25)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.6 to the Company&#8217;s Annual Report on Form 10-K, filed March 31, 2023.</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(26)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K, filed on October 8, 2021. </span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(27)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reserved.</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(28)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.17 to the Company&#8217;s Annual Report on Form 10-K, filed March 16, 2021.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(29) </span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 99.1 to the Company&#8217;s Form S-1, filed on November 24, 2020. </span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(30) </span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 99.2 to the Company&#8217;s Form S-1, filed on November 24, 2020. </span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(31) </span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 99.3 to the Company&#8217;s Form S-1, filed on November 24, 2020. </span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(32) </span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.22 to the Company&#8217;s Quarterly Report on Form 10-Q, filed on May 16, 2022. </span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(33)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to the Company&#8217;s Annual Report on Form 10-K, filed March 31, 2023.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(34)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 1.1 to the Company&#8217;s Current Report on Form 8-K, filed May 12, 2022. </span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(35)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K, filed on June 21, 2022.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(36)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 10.2 to the Company&#8217;s Current Report on Form 8-K, filed on June 21, 2022.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(37)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to the Company&#8217;s Current Report on Form 8-K, filed on February 24, 2023.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(38)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference to Exhibit 21.1 to the Company&#8217;s Annual Report on Form 10-K, filed March 31, 2023.</span></td></tr>

<tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">(39)</span></td>
    <td style="text-align: justify"><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">Incorporated by reference to the Company&#8217;s Quarterly Report on
Form 10-Q, filed on November 15, 2023.</p></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">(40)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Incorporated by reference to Exhibit 107 to the Company&#8217;s Form S-1, filed on June 1, 2023.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">(41)</span></td>
    <td style="text-align: justify"><span style="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 style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">(42)</span></td>
    <td style="text-align: justify"><span style="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 style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(43) </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 style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 179; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 17. <i>Undertakings</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The undersigned Registrant
hereby undertakes:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(1) To file, during any period
in which offers or sales are being made, a post-effective amendment to this registration statement:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(i) To include any prospectus
required by section 10(a)(3) of the Securities Act of 1933;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(ii) To reflect in the prospectus
any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof)
which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding
the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed
that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the
form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no
more than a 20% change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration Fee&#8221; table in
the effective registration statement.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(iii) To include any material
information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to
such information in the registration statement;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(2) That, for the purpose
of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide offering thereof.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(3) To remove from registration
by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(4) That, for the purpose
of determining liability under the Securities Act of 1933 to any purchaser:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(i) If the Registrant is relying
on Rule 430B (&#167;230.430B of this chapter):</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in">(A) Each prospectus filed
by the registrant pursuant to Rule 424(b)(3) shall be deemed to be part of the registration statement as of the date the filed prospectus
was deemed part of and included in the registration statement; and</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt"></p><div>

</div><!-- Field: Page; Sequence: 180; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in">(B) Each prospectus required
to be filed pursuant to Rule 424(b)(2), (b)(5), or (b)(7) as part of a registration statement in reliance on Rule 430B relating to an
offering made pursuant to Rule 415(a)(1)(i), (vii), or (x) for the purpose of providing the information required by section 10(a) of the
Securities Act of 1933 shall be deemed to be part of and included in the registration statement as of the earlier of the date such form
of prospectus is first used after effectiveness or the date of the first contract of sale of securities in the offering described in the
prospectus. As provided in Rule 430B, for liability purposes of the issuer and any person that is at that date an Underwriter, such date
shall be deemed to be a new effective date of the registration statement relating to the securities in the registration statement to which
that prospectus relates, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement or made
in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the registration
statement will, as to a purchaser with a time of contract of sale prior to such effective date, supersede or modify any statement that
was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately
prior to such effective date; or</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(ii) If the Registrant is
subject to Rule 430C, each prospectus filed pursuant to Rule 424(b) as part of a registration statement relating to an offering, other
than registration statements relying on Rule 430B or other than prospectuses filed in reliance on Rule 430A, shall be deemed to be part
of and included in the registration statement as of the date it is first used after effectiveness. Provided, however, that no statement
made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated or deemed
incorporated by reference into the registration statement or prospectus that is part of the registration statement will, as to a purchaser
with a time of contract of sale prior to such first use, supersede or modify any statement that was made in the registration statement
or prospectus that was part of the registration statement or made in any such document immediately prior to such date of first use.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(5) That, for the purpose
of determining liability of the Registrant under the Securities Act of 1933 to any purchaser in the initial distribution of the securities,
the undersigned Registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant to this registration
statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to
such purchaser by means of any of the following communications, the undersigned registrant will be a seller to the purchaser and will
be considered to offer or sell such securities to such purchaser:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(i) Any preliminary prospectus
or prospectus of the undersigned Registrant relating to the offering required to be filed pursuant to Rule 424;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(ii) Any free writing prospectus
relating to the offering prepared by or on behalf of the undersigned Registrant or used or referred to by the undersigned Registrant;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(iii) The portion of any other
free writing prospectus relating to the offering containing material information about the undersigned Registrant or its securities provided
by or on behalf of the undersigned registrant; and</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(iv) Any other communication
that is an offer in the offering made by the undersigned registrant to the purchaser.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The undersigned Registrant
hereby undertakes to provide to the Underwriters at the closing specified in the underwriting agreement certificates in such denominations
and registered in such names as required by the Underwriters to permit prompt delivery to each purchaser.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Insofar as indemnification
for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers, and controlling persons of the Registrant
pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange
Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a
claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director,
officer, or controlling person of the Registrant in the successful defense of any action, suit, or proceeding) is asserted by such director,
officer, or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel
the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 181; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></span></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>SIGNATURES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Pursuant
                                            to the requirements of the Securities Act of 1933, the registrant has duly caused this registration
                                            statement on Form S-1 to be signed on its behalf by the undersigned, thereunto duly authorized
                                            in the City of Taipei and City of Hong Kong, on February 9, 2024.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr><td><span style="-keep: true">&#160;</span></td>
    <td colspan="2"><span style="font-size: 10pt"><b>ABVC BioPharma, Inc.</b></span></td></tr>
  <tr>
    <td style="text-align: justify; width: 60%"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify; width: 6%"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify; width: 34%"><span style="-keep: true">&#160;</span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">By: </span></td>
    <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: justify"><span style="-keep: true">/s/ Uttam Patil</span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Name:&#160;&#160;</span></td>
    <td style="vertical-align: bottom; text-align: justify"><span style="font-size: 10pt">Uttam Patil</span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Title: </span></td>
    <td style="vertical-align: bottom; text-align: justify"><span style="font-size: 10pt">Chief Executive Officer </span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: bottom; text-align: justify"><span style="-keep: true">&#160;</span></td></tr>
  <tr>
    <td><span style="-keep: true">&#160;</span></td>
    <td colspan="2"><span style="font-size: 10pt"><b>ABVC BioPharma, Inc.</b></span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">By: </span></td>
    <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: justify"><span style="-keep: true">/s/  <span style="font-size: 10pt">Leeds
    Chow</span></span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Name:&#160;&#160;</span></td>
    <td style="vertical-align: bottom; text-align: justify"><span style="font-size: 10pt">Leeds Chow </span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">Title: </span></td>
    <td style="vertical-align: bottom; text-align: justify"><span style="font-size: 10pt">Chief Financial Officer </span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
Act of 1933, this registration statement has been signed by the following persons 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">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 40%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Signature</b></span></td>
    <td style="width: 1%; text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="width: 40%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Title</b></span></td>
    <td style="width: 1%; text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="width: 18%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Date</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Uttam Patil&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">President and Chief
    Executive Officer</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 9, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Uttam Patil</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Executive
    Officer)</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;/s/
    Leeds Chow</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 9, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leeds Chow</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Financial
    and Accounting Officer)</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr>
    <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;/s/
    Eugene Jiang</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman
    of the Board of Directors</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">February
    9, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eugene Jiang</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;/s/
    Tsang Ming Jiang</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 9, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tsang Ming Jiang</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;/s/
    Che Wei Hsu</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 9, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Che Wei Hsu</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;/s/
    Yen-Hsin Chou</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 9, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yen-Hsin Chou </span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Norimi Sakamoto</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 9, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Norimi Sakamoto</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Tsung-Shann Jiang</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Strategy Officer
    and Director</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 9, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tsung-Shann Jiang</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Chang-Jen Jiang</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 9, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chang-Jen Jiang</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Yoshinobu Odaira</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 9, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yoshinobu Odaira</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Shuling Jiang</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 9, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shuling Jiang</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Yu-Min (Francis) Chung</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 9, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yu-Min (Francis) Chung</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Hsin-Hui Miao</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director </span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 9, 2024</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hsin-Hui Miao</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">II-11</p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;






























































































































































































































































































































































































































</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>







































































































</div><div style="display: none"><ix:header>
<ix:hidden>
<ix:nonNumeric contextRef="c0" id="hidden-fact-0" name="dei:DocumentType">S-1/A</ix:nonNumeric>
<ix:nonFraction contextRef="c2" id="hidden-fact-1" name="us-gaap:ConvertibleLongTermNotesPayable" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c1" id="hidden-fact-2" name="us-gaap:CommitmentsAndContingencies" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-3" name="us-gaap:CommitmentsAndContingencies" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c1" id="hidden-fact-4" name="us-gaap:PreferredStockValue" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-5" name="us-gaap:PreferredStockValue" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c1" id="hidden-fact-6" name="us-gaap:PreferredStockSharesIssued" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-7" name="us-gaap:PreferredStockSharesIssued" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c1" id="hidden-fact-8" name="us-gaap:PreferredStockSharesOutstanding" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-9" name="us-gaap:PreferredStockSharesOutstanding" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c1" decimals="0" id="hidden-fact-10" name="us-gaap:CommonStockSharesAuthorized" unitRef="shares">10000000</ix:nonFraction>
<ix:nonFraction contextRef="c2" decimals="0" id="hidden-fact-11" name="us-gaap:CommonStockSharesAuthorized" unitRef="shares">10000000</ix:nonFraction>
<ix:nonFraction contextRef="c6" id="hidden-fact-12" name="us-gaap:OtherReceivablesNetCurrent" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-13" name="us-gaap:InventoryNet" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-14" name="us-gaap:PreferredStockValue" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c5" id="hidden-fact-15" name="us-gaap:PreferredStockValue" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-16" name="us-gaap:PreferredStockSharesIssued" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c5" id="hidden-fact-17" name="us-gaap:PreferredStockSharesIssued" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-18" name="us-gaap:PreferredStockSharesOutstanding" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c5" id="hidden-fact-19" name="us-gaap:PreferredStockSharesOutstanding" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c11" decimals="2" id="hidden-fact-20" name="us-gaap:EarningsPerShareDiluted" sign="-" unitRef="usdPershares">0.82</ix:nonFraction>
<ix:nonFraction contextRef="c12" decimals="2" id="hidden-fact-21" name="us-gaap:EarningsPerShareDiluted" sign="-" unitRef="usdPershares">1.14</ix:nonFraction>
<ix:nonFraction contextRef="c0" decimals="2" id="hidden-fact-22" name="us-gaap:EarningsPerShareDiluted" sign="-" unitRef="usdPershares">2.08</ix:nonFraction>
<ix:nonFraction contextRef="c13" decimals="2" id="hidden-fact-23" name="us-gaap:EarningsPerShareDiluted" sign="-" unitRef="usdPershares">3.71</ix:nonFraction>
<ix:nonFraction contextRef="c12" decimals="INF" id="hidden-fact-24" name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" unitRef="shares">3257912</ix:nonFraction>
<ix:nonFraction contextRef="c0" decimals="INF" id="hidden-fact-25" name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" unitRef="shares">3555474</ix:nonFraction>
<ix:nonFraction contextRef="c13" decimals="INF" id="hidden-fact-26" name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" unitRef="shares">3555474</ix:nonFraction>
<ix:nonFraction contextRef="c11" decimals="INF" id="hidden-fact-27" name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" unitRef="shares">4055345</ix:nonFraction>
<ix:nonFraction contextRef="c11" id="hidden-fact-28" name="abvc:OperatingSubleaseIncomeRelatedParties" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c12" id="hidden-fact-29" name="us-gaap:GoodwillImpairmentLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c12" id="hidden-fact-30" name="us-gaap:RealizedInvestmentGainsLosses" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c11" id="hidden-fact-31" name="us-gaap:EquitySecuritiesFvNiRealizedGainLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c11" id="hidden-fact-32" name="us-gaap:InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c15" decimals="2" id="hidden-fact-33" name="us-gaap:EarningsPerShareDiluted" sign="-" unitRef="usdPershares">5.12</ix:nonFraction>
<ix:nonFraction contextRef="c14" decimals="2" id="hidden-fact-34" name="us-gaap:EarningsPerShareDiluted" sign="-" unitRef="usdPershares">5.19</ix:nonFraction>
<ix:nonFraction contextRef="c15" decimals="INF" id="hidden-fact-35" name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" unitRef="shares">2505352</ix:nonFraction>
<ix:nonFraction contextRef="c14" decimals="INF" id="hidden-fact-36" name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" unitRef="shares">3166460</ix:nonFraction>
<ix:nonFraction contextRef="c13" id="hidden-fact-37" name="abvc:IncreasedecreaseInSecurityDepositReceived" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-38" name="us-gaap:IncreaseDecreaseInInventories" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c13" id="hidden-fact-39" name="us-gaap:IncreaseDecreaseInCommodityContractAssetsAndLiabilities" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c13" id="hidden-fact-40" name="us-gaap:ProceedsFromIssuanceOfWarrants" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c13" id="hidden-fact-41" name="us-gaap:ProceedsFromNotesPayable" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-42" name="us-gaap:ProceedsFromShortTermDebt" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c13" id="hidden-fact-43" name="abvc:RepaymentOfShorttermLoan" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-44" name="us-gaap:IncomeTaxesPaid" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c14" id="hidden-fact-45" name="us-gaap:UnrealizedGainLossOnInvestments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c15" id="hidden-fact-46" name="abvc:IncreasedecreaseInInventoryAllowanceForValuationLosses" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c15" id="hidden-fact-47" name="abvc:ProvisionForDoubtfulAccount" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c14" id="hidden-fact-48" name="abvc:GovernmentGrantIncome" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c15" id="hidden-fact-49" name="us-gaap:OtherNoncashIncomeExpense" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c15" id="hidden-fact-50" name="abvc:InvestmentLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c14" id="hidden-fact-51" name="us-gaap:IncreaseDecreaseInInventories" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c14" id="hidden-fact-52" name="us-gaap:IncreaseDecreaseInAccountsPayable" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c14" id="hidden-fact-53" name="us-gaap:IncreaseDecreaseInOtherReceivables" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c15" id="hidden-fact-54" name="abvc:IncreasedecreaseInSecurityDepositReceived" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c14" id="hidden-fact-55" name="us-gaap:PaymentsToAcquireInvestments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c14" id="hidden-fact-56" name="us-gaap:PaymentsOfStockIssuanceCosts" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c14" id="hidden-fact-57" name="us-gaap:RepaymentsOfConvertibleDebt" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c14" id="hidden-fact-58" name="abvc:RepaymentOfShorttermLoan" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c14" id="hidden-fact-59" name="abvc:RepaymentOfNotesPayable" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c14" id="hidden-fact-60" name="us-gaap:ProceedsFromIssuanceOfLongTermDebt" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c15" id="hidden-fact-61" name="us-gaap:ProceedsFromShortTermDebt" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c14" id="hidden-fact-62" name="abvc:ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c15" id="hidden-fact-63" name="us-gaap:IncomeTaxesPaid" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c14" id="hidden-fact-64" name="abvc:CommonSharesIssuedForDebtConversion" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c26" id="hidden-fact-65" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c28" id="hidden-fact-66" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c29" id="hidden-fact-67" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c30" id="hidden-fact-68" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c31" id="hidden-fact-69" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c26" id="hidden-fact-70" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c28" id="hidden-fact-71" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c29" id="hidden-fact-72" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c30" id="hidden-fact-73" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c31" id="hidden-fact-74" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c25" id="hidden-fact-75" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c27" id="hidden-fact-76" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c28" id="hidden-fact-77" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c29" id="hidden-fact-78" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c30" id="hidden-fact-79" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c31" id="hidden-fact-80" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c25" id="hidden-fact-81" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c26" id="hidden-fact-82" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c27" id="hidden-fact-83" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c29" id="hidden-fact-84" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c30" id="hidden-fact-85" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c25" id="hidden-fact-86" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c26" id="hidden-fact-87" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c27" id="hidden-fact-88" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c28" id="hidden-fact-89" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c30" id="hidden-fact-90" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c31" id="hidden-fact-91" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c42" id="hidden-fact-92" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c44" id="hidden-fact-93" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c45" id="hidden-fact-94" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c46" id="hidden-fact-95" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c47" id="hidden-fact-96" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c41" id="hidden-fact-97" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c43" id="hidden-fact-98" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c44" id="hidden-fact-99" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c45" id="hidden-fact-100" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c46" id="hidden-fact-101" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c47" id="hidden-fact-102" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c41" id="hidden-fact-103" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c42" id="hidden-fact-104" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c43" id="hidden-fact-105" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c45" id="hidden-fact-106" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c46" id="hidden-fact-107" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c41" id="hidden-fact-108" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c42" id="hidden-fact-109" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c43" id="hidden-fact-110" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c44" id="hidden-fact-111" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c46" id="hidden-fact-112" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c47" id="hidden-fact-113" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c63" id="hidden-fact-114" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c65" id="hidden-fact-115" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c66" id="hidden-fact-116" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c67" id="hidden-fact-117" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c68" id="hidden-fact-118" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c62" id="hidden-fact-119" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c63" id="hidden-fact-120" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c65" id="hidden-fact-121" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c66" id="hidden-fact-122" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c67" id="hidden-fact-123" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c68" id="hidden-fact-124" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c62" id="hidden-fact-125" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c64" id="hidden-fact-126" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c65" id="hidden-fact-127" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c66" id="hidden-fact-128" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c67" id="hidden-fact-129" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c68" id="hidden-fact-130" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c62" id="hidden-fact-131" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c63" id="hidden-fact-132" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c64" id="hidden-fact-133" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c66" id="hidden-fact-134" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c67" id="hidden-fact-135" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c62" id="hidden-fact-136" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c63" id="hidden-fact-137" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c64" id="hidden-fact-138" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c65" id="hidden-fact-139" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c67" id="hidden-fact-140" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c68" id="hidden-fact-141" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c79" id="hidden-fact-142" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c81" id="hidden-fact-143" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c82" id="hidden-fact-144" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c83" id="hidden-fact-145" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c84" id="hidden-fact-146" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c79" id="hidden-fact-147" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c81" id="hidden-fact-148" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c82" id="hidden-fact-149" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c83" id="hidden-fact-150" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c84" id="hidden-fact-151" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c79" id="hidden-fact-152" name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c81" id="hidden-fact-153" name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c82" id="hidden-fact-154" name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c83" id="hidden-fact-155" name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c84" id="hidden-fact-156" name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c79" id="hidden-fact-157" name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c81" id="hidden-fact-158" name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c82" id="hidden-fact-159" name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c83" id="hidden-fact-160" name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c84" id="hidden-fact-161" name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c78" id="hidden-fact-162" name="abvc:IssuanceOfPrefundedWarrant" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c79" id="hidden-fact-163" name="abvc:IssuanceOfPrefundedWarrant" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c81" id="hidden-fact-164" name="abvc:IssuanceOfPrefundedWarrant" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c82" id="hidden-fact-165" name="abvc:IssuanceOfPrefundedWarrant" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c83" id="hidden-fact-166" name="abvc:IssuanceOfPrefundedWarrant" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c84" id="hidden-fact-167" name="abvc:IssuanceOfPrefundedWarrant" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c79" id="hidden-fact-168" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c81" id="hidden-fact-169" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c82" id="hidden-fact-170" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c83" id="hidden-fact-171" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c84" id="hidden-fact-172" name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c78" id="hidden-fact-173" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c80" id="hidden-fact-174" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c81" id="hidden-fact-175" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c82" id="hidden-fact-176" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c83" id="hidden-fact-177" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c84" id="hidden-fact-178" name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c78" id="hidden-fact-179" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c79" id="hidden-fact-180" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c80" id="hidden-fact-181" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c82" id="hidden-fact-182" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c83" id="hidden-fact-183" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c78" id="hidden-fact-184" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c79" id="hidden-fact-185" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c80" id="hidden-fact-186" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c81" id="hidden-fact-187" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c83" id="hidden-fact-188" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c84" id="hidden-fact-189" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c100" id="hidden-fact-190" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c102" id="hidden-fact-191" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c103" id="hidden-fact-192" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c104" id="hidden-fact-193" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c105" id="hidden-fact-194" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c100" id="hidden-fact-195" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c102" id="hidden-fact-196" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c103" id="hidden-fact-197" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c104" id="hidden-fact-198" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c105" id="hidden-fact-199" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c100" id="hidden-fact-200" name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c102" id="hidden-fact-201" name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c103" id="hidden-fact-202" name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c104" id="hidden-fact-203" name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c105" id="hidden-fact-204" name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c99" id="hidden-fact-205" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c101" id="hidden-fact-206" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c102" id="hidden-fact-207" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c103" id="hidden-fact-208" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c104" id="hidden-fact-209" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c105" id="hidden-fact-210" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c99" id="hidden-fact-211" name="abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c100" id="hidden-fact-212" name="abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c102" id="hidden-fact-213" name="abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c103" id="hidden-fact-214" name="abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c104" id="hidden-fact-215" name="abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c105" id="hidden-fact-216" name="abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c99" id="hidden-fact-217" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c100" id="hidden-fact-218" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c101" id="hidden-fact-219" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c103" id="hidden-fact-220" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c104" id="hidden-fact-221" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c99" id="hidden-fact-222" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c100" id="hidden-fact-223" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c101" id="hidden-fact-224" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c102" id="hidden-fact-225" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c104" id="hidden-fact-226" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c105" id="hidden-fact-227" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c114" id="hidden-fact-228" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c116" id="hidden-fact-229" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c117" id="hidden-fact-230" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c118" id="hidden-fact-231" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c119" id="hidden-fact-232" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c114" id="hidden-fact-233" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c116" id="hidden-fact-234" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c117" id="hidden-fact-235" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c118" id="hidden-fact-236" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c119" id="hidden-fact-237" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c113" id="hidden-fact-238" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c115" id="hidden-fact-239" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c116" id="hidden-fact-240" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c117" id="hidden-fact-241" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c118" id="hidden-fact-242" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c119" id="hidden-fact-243" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c113" id="hidden-fact-244" name="abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c114" id="hidden-fact-245" name="abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c116" id="hidden-fact-246" name="abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c117" id="hidden-fact-247" name="abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c118" id="hidden-fact-248" name="abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c119" id="hidden-fact-249" name="abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c113" id="hidden-fact-250" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c114" id="hidden-fact-251" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c115" id="hidden-fact-252" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c117" id="hidden-fact-253" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c118" id="hidden-fact-254" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c113" id="hidden-fact-255" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c114" id="hidden-fact-256" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c115" id="hidden-fact-257" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c116" id="hidden-fact-258" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c118" id="hidden-fact-259" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c119" id="hidden-fact-260" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c163" id="hidden-fact-261" name="us-gaap:PropertyPlantAndEquipmentGross" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c200" id="hidden-fact-262" name="us-gaap:EquityMethodInvestments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c201" id="hidden-fact-263" name="us-gaap:EquityMethodInvestments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c202" id="hidden-fact-264" name="us-gaap:EquityMethodInvestments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c211" id="hidden-fact-265" name="us-gaap:IncomeLossFromEquityMethodInvestments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c212" id="hidden-fact-266" name="us-gaap:IncomeLossFromEquityMethodInvestments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c213" id="hidden-fact-267" name="us-gaap:GainLossOnSalesOfLoansNet" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c214" id="hidden-fact-268" name="us-gaap:GainLossOnSalesOfLoansNet" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c213" id="hidden-fact-269" name="us-gaap:GrossProfit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c214" id="hidden-fact-270" name="us-gaap:GrossProfit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c213" id="hidden-fact-271" name="us-gaap:IncomeLossFromEquityMethodInvestments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c214" id="hidden-fact-272" name="us-gaap:IncomeLossFromEquityMethodInvestments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-273" name="abvc:ShareOfEquityMethodInvesteeLosses" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c13" id="hidden-fact-274" name="abvc:ShareOfEquityMethodInvesteeLosses" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c257" id="hidden-fact-275" name="us-gaap:ShortTermBorrowings" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c310" id="hidden-fact-276" name="us-gaap:OtherReceivables" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-277" name="us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-278" name="us-gaap:CurrentForeignTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c13" id="hidden-fact-279" name="us-gaap:CurrentForeignTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-280" name="us-gaap:CurrentIncomeTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-281" name="us-gaap:CurrentStateAndLocalTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c13" id="hidden-fact-282" name="us-gaap:CurrentStateAndLocalTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c353" id="hidden-fact-283" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c354" id="hidden-fact-284" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c354" id="hidden-fact-285" name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" unitRef="usdPershares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c355" id="hidden-fact-286" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c355" id="hidden-fact-287" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c355" id="hidden-fact-288" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c78" id="hidden-fact-289" name="us-gaap:StockOptionPlanExpense" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c41" id="hidden-fact-290" name="us-gaap:StockOptionPlanExpense" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c356" id="hidden-fact-291" name="us-gaap:StockOptionPlanExpense" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c357" id="hidden-fact-292" name="us-gaap:StockOptionPlanExpense" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c1" id="hidden-fact-293" name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-294" name="us-gaap:InventoryFinishedGoods" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-295" name="us-gaap:InventoryWorkInProcess" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c5" id="hidden-fact-296" name="us-gaap:InventoryWorkInProcess" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-297" name="us-gaap:InventoryRawMaterials" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-298" name="abvc:AllowanceForInventoryValuationAndObsolescenceLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-299" name="us-gaap:InventoryGross" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c200" id="hidden-fact-300" name="us-gaap:EquityMethodInvestments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c409" id="hidden-fact-301" name="us-gaap:EquityMethodInvestments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c202" id="hidden-fact-302" name="us-gaap:EquityMethodInvestments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c410" id="hidden-fact-303" name="us-gaap:EquityMethodInvestments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c415" id="hidden-fact-304" name="us-gaap:LiabilitiesNoncurrent" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c418" id="hidden-fact-305" name="abvc:ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c420" id="hidden-fact-306" name="us-gaap:GainLossOnSalesOfLoansNet" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c421" id="hidden-fact-307" name="us-gaap:GainLossOnSalesOfLoansNet" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c420" id="hidden-fact-308" name="us-gaap:GrossProfit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c421" id="hidden-fact-309" name="us-gaap:GrossProfit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c420" id="hidden-fact-310" name="abvc:ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c421" id="hidden-fact-311" name="abvc:ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c14" id="hidden-fact-312" name="us-gaap:IncomeLossFromEquityMethodInvestments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c535" id="hidden-fact-313" name="us-gaap:AccountsReceivableNet" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c539" id="hidden-fact-314" name="us-gaap:OtherReceivablesNetCurrent" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c6" id="hidden-fact-315" name="us-gaap:OtherReceivablesNetCurrent" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c541" id="hidden-fact-316" name="abvc:DueFromRelatedPartiesNoncurrents" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c503" id="hidden-fact-317" name="abvc:DueFromRelatedPartiesNoncurrents" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c543" id="hidden-fact-318" name="abvc:DueFromRelatedPartiesNoncurrents" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c545" id="hidden-fact-319" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c547" id="hidden-fact-320" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c14" id="hidden-fact-321" name="us-gaap:CurrentFederalTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c15" id="hidden-fact-322" name="us-gaap:CurrentFederalTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c14" id="hidden-fact-323" name="us-gaap:CurrentForeignTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c15" id="hidden-fact-324" name="us-gaap:CurrentForeignTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c14" id="hidden-fact-325" name="us-gaap:DeferredFederalIncomeTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c15" id="hidden-fact-326" name="us-gaap:DeferredFederalIncomeTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c14" id="hidden-fact-327" name="us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c15" id="hidden-fact-328" name="us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c14" id="hidden-fact-329" name="us-gaap:InvestmentTaxCredit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c5" id="hidden-fact-330" name="us-gaap:OperatingLeaseLiability" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c5" id="hidden-fact-331" name="us-gaap:OtherAssetsMiscellaneousNoncurrent" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c354" id="hidden-fact-332" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c354" id="hidden-fact-333" name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" unitRef="usdPershares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c14" id="hidden-fact-334" name="us-gaap:IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c15" id="hidden-fact-335" name="us-gaap:IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-336" name="abvc:OperatingLeasesFutureMinimumPaymentDueThereAfter" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonNumeric contextRef="c0" name="dei:AmendmentFlag" id="ixv-33526">true</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:EntityCentralIndexKey" id="ixv-33527">0001173313</ix:nonNumeric>
</ix:hidden>
<ix:references><link:schemaRef xlink:href="abvc-20230930.xsd" xlink:type="simple"/></ix:references>
<ix:resources><ix:relationship fromRefs="ix_0_fact ix_1_fact ix_2_fact ix_3_fact ix_4_fact ix_5_fact ix_6_fact ix_7_fact hidden-fact-10 hidden-fact-11 ix_8_fact ix_9_fact ix_10_fact ix_11_fact ix_12_fact ix_13_fact ix_14_fact ix_15_fact ix_16_fact ix_17_fact" toRefs="ix_0_footnote"></ix:relationship>
<ix:relationship fromRefs="ix_18_fact ix_19_fact ix_20_fact ix_21_fact hidden-fact-24 hidden-fact-25 hidden-fact-26 hidden-fact-27 ix_22_fact ix_23_fact hidden-fact-33 hidden-fact-34 ix_24_fact ix_25_fact hidden-fact-35 hidden-fact-36" toRefs="ix_1_footnote"></ix:relationship>
<ix:relationship fromRefs="ix_26_fact ix_27_fact ix_28_fact ix_29_fact ix_30_fact ix_31_fact ix_32_fact ix_33_fact ix_34_fact ix_35_fact ix_36_fact ix_37_fact ix_38_fact ix_39_fact ix_40_fact ix_41_fact ix_42_fact ix_43_fact ix_44_fact ix_45_fact ix_46_fact ix_47_fact ix_48_fact ix_49_fact ix_50_fact ix_51_fact ix_52_fact ix_53_fact ix_54_fact ix_55_fact ix_56_fact ix_57_fact ix_58_fact ix_59_fact ix_60_fact ix_61_fact ix_62_fact ix_63_fact ix_64_fact ix_65_fact ix_66_fact ix_67_fact ix_68_fact ix_69_fact ix_70_fact ix_71_fact ix_72_fact ix_73_fact ix_74_fact ix_75_fact ix_76_fact ix_77_fact ix_78_fact" toRefs="ix_2_footnote"></ix:relationship>
<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>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c1">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</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>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c3">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c4">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c5">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c6">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c7">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c8">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c9">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c10">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c11">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c12">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c13">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c14">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c15">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c16">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c17">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c18">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c19">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c20">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c21">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c22">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c23">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c24">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c25">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c26">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c27">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c28">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c29">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c30">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c31">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c32">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c33">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c34">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c35">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c36">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c37">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c38">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c39">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c40">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c41">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c42">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c43">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c44">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c45">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c46">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c47">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c48">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c49">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c50">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c51">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c52">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c53">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c54">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c55">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c56">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c57">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c58">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c59">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c60">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c61">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c62">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c63">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c64">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c65">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c66">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c67">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c68">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c69">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c70">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c71">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c72">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c73">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c74">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c75">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c76">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c77">
  <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="c78">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c79">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c80">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c81">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c82">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c83">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c84">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c85">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c86">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c87">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c88">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c89">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c90">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c91">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c92">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c93">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c94">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c95">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c96">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c97">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c98">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c99">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c100">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c101">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c102">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c103">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c104">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c105">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c106">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c107">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c108">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c109">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c110">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c111">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c112">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c113">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c114">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c115">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c116">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c117">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c118">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c119">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c120">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c121">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c122">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c123">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c124">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c125">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c126">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c127">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c128">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2016-03-21</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c129">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">srt:BoardOfDirectorsChairmanMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c130">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BiokeyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c131">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">us-gaap:AccountsReceivableMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c132">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">us-gaap:AccountsReceivableMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c133">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abvc:BuildingsAndLeaseholdImprovementsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c134">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abvc:BuildingsAndLeaseholdImprovementsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c135">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:MachineryAndEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c136">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:MachineryAndEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c137">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c138">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c139">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2016-07-27</xbrli:startDate>
    <xbrli:endDate>2016-07-27</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c140">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c141">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2015-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c142">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2015-12-01</xbrli:startDate>
    <xbrli:endDate>2015-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c143">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2016-08-31</xbrli:startDate>
    <xbrli:endDate>2016-08-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c144">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:CodevelopmentagreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2017-08-15</xbrli:startDate>
    <xbrli:endDate>2017-08-15</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c145">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:CodevelopmentagreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c146">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:CodevelopmentagreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2017-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c147">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-06-10</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c148">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-06-10</xbrli:startDate>
    <xbrli:endDate>2022-06-10</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c149">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:ServiceAgreementsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c150">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:CodevelopmentagreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c151">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-07-01</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c152">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">us-gaap:CollaborativeArrangementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2018-09-30</xbrli:startDate>
    <xbrli:endDate>2018-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c153">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">us-gaap:CollaborativeArrangementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c154">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">us-gaap:CollaborativeArrangementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2017-09-25</xbrli:startDate>
    <xbrli:endDate>2017-09-25</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c155">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">us-gaap:CollaborativeArrangementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2017-12-31</xbrli:startDate>
    <xbrli:endDate>2017-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c156">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BioFirstStockPurchaseAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c157">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BioFirstStockPurchaseAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-08-05</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c158">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:ConstructionInProgressMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c159">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:ZhonghuiMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c160">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LandMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c161">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LandMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c162">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:ConstructionInProgressMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c163">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:ConstructionInProgressMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c164">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abvc:BuildingsAndLeaseholdImprovementsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c165">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abvc:BuildingsAndLeaseholdImprovementsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c166">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:MachineryAndEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c167">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:MachineryAndEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c168">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c169">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c170">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c171">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c172">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:EquityMethodInvestmentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c173">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c174">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c175">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c176">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c177">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c178">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c179">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c180">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c181">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c182">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c183">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c184">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c185">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c186">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c187">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c188">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2008-01-01</xbrli:startDate>
    <xbrli:endDate>2008-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c189">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2008-01-01</xbrli:startDate>
    <xbrli:endDate>2008-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c190">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2008-01-01</xbrli:startDate>
    <xbrli:endDate>2008-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c191">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2008-01-01</xbrli:startDate>
    <xbrli:endDate>2008-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c192">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2008-01-01</xbrli:startDate>
    <xbrli:endDate>2008-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c193">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c194">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c195">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c196">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c197">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c198">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c199">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c200">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c201">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c202">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c203">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c204">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c205">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c206">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c207">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c208">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c209">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c210">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c211">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">abvc:BioFirstMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c212">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">abvc:BioFirstMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c213">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">abvc:RgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c214">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">abvc:RgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c215">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:ConvertibleNotesPayableMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-02-01</xbrli:startDate>
    <xbrli:endDate>2023-02-23</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c216">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-02-01</xbrli:startDate>
    <xbrli:endDate>2023-02-23</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c217">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-02-23</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c218">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:ConvertibleNotesPayableMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c219">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:ConvertibleNotesPayableMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c220">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-09-12</xbrli:startDate>
    <xbrli:endDate>2023-09-12</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c221">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-12</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c222">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-07-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c223">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:ConvertibleNotesPayableMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c224">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">us-gaap:ConvertibleNotesPayableMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c225">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">us-gaap:ConvertibleNotesPayableMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c226">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">us-gaap:ConvertibleNotesPayableMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c227">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2016-06-28</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c228">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2016-06-01</xbrli:startDate>
    <xbrli:endDate>2016-06-28</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c229">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-09-01</xbrli:startDate>
    <xbrli:endDate>2022-09-06</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c230">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-09-01</xbrli:startDate>
    <xbrli:endDate>2023-09-06</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c231">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c232">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c233">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c234">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c235">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c236">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2017-06-12</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c237">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2017-07-19</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c238">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2017-06-01</xbrli:startDate>
    <xbrli:endDate>2017-06-12</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c239">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2017-07-01</xbrli:startDate>
    <xbrli:endDate>2017-07-19</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c240">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c241">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c242">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c243">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c244">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:LoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-01-21</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c245">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-01-21</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c246">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-21</xbrli:startDate>
    <xbrli:endDate>2019-01-21</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c247">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-21</xbrli:startDate>
    <xbrli:endDate>2019-01-21</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c248">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:LoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-01-08</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c249">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-04-08</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c250">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-10-03</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c251">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-03</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c252">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-10-31</xbrli:startDate>
    <xbrli:endDate>2021-10-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c253">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-09-24</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c254">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-09-24</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c255">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c256">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c257">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c258">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c259">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c260">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c261">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c262">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c263">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c264">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c265">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c266">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">us-gaap:ConvertibleDebtMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-06-16</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c267">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-06-16</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c268">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-06-01</xbrli:startDate>
    <xbrli:endDate>2022-06-16</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c269">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c270">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c271">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-07-01</xbrli:startDate>
    <xbrli:endDate>2020-07-01</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c272">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c273">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-09-07</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c274">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-07-27</xbrli:startDate>
    <xbrli:endDate>2021-07-27</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c275">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-01</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c276">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BioFirstMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-01</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c277">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:AU</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:SeveralLoanAgreementsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb+OcBO0cz/DPQtq8WT+vHGytpy5eqldqmljvYMs+ffK0hVJun/LoadZRO6MVQWNprQnn57cflcpxSNmQXPIHpRWki0WSy4gU7IeqtkJA3sIjFFY3jFtYioejEkuVDUmE4RZ0aElYyyaYLDDtJ06dgaUdrSOdLHWnm+RvBDwn68szsWOnAuUx9ZHbcaC1holo3v+fP1W92WOHadtv0vucdE] CSR-->
  <xbrli:period>
    <xbrli:instant>2023-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c278">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:AU</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:SeveralLoanAgreementsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c279">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c280">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c281">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c282">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BHKCoDevelopmentAggreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c283">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BioFirstMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c284">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:JIANGSMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c285">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:JIANGSMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c286">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:JIANGSMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c287">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:JIANGSMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c288">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:JIANGSMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c289">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:JIANGSMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c290">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:BearInterestRateMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c291">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstCorporationtheBioFirstMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c292">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c293">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneCorporationtheRgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c294">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:YuanGeneCorporationtheYuanGeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c295">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:AsiaGeneCorporationtheAsiaGeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c296">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:EugeneJiangMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c297">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:KeypointTechnologyLtdtheKeypointMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c298">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LionArtsPromotionInctheLionArtsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c299">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:YoshinobuOdairatheOdairaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c300">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:GenePharmInctheGenePharmMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c301">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c302">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LBGUSAInctheLBGUSAMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c303">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LionGeneCorporationtheLionGeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c304">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:KimhoConsultantsCoLtdtheKimhoMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c305">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:TheJiangsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c306">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:AmkeyVenturesLLCAmkeyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c307">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioLiteJapanMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c308">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c309">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ABVCBioPharmaHKLimitedMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c310">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:GenePharmIncMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c311">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:GenePharmIncMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c312">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-10-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c313">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-10-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c314">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-10-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c315">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-10-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c316">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c317">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c318">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:TheJiangsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c319">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:TheJiangsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c320">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:DueToshareholdersMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c321">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:DueToshareholdersMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c322">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-01-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c323">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-01-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c324">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BarlewHoldingsLLCMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c325">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BarlewHoldingsLLCMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-03-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c326">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-05-01</xbrli:startDate>
    <xbrli:endDate>2022-05-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c327">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-05-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c328">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-05-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c329">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BarlewHoldingsLLCMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-10</xbrli:startDate>
    <xbrli:endDate>2022-07-10</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c330">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:InverlewAdvisorsLLCMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-07-01</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c331">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:EuroAsiaInvestmentFinanceCorpLtdMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-12-01</xbrli:startDate>
    <xbrli:endDate>2022-12-01</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c332">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ThaliaMediaLtdMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-12-01</xbrli:startDate>
    <xbrli:endDate>2022-12-01</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c333">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-01-03</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c334">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LindGlobalFundIILPLindMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-02-23</xbrli:startDate>
    <xbrli:endDate>2023-02-23</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c335">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LindGlobalFundIILPLindMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-02-23</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c336">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">abvc:LindGlobalFundIIMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-02-23</xbrli:startDate>
    <xbrli:endDate>2023-02-23</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c337">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2023-07-27</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c338">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-07-27</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c339">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-07-27</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c340">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ZhonghuiMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-08-14</xbrli:startDate>
    <xbrli:endDate>2023-08-14</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c341">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-08-14</xbrli:startDate>
    <xbrli:endDate>2023-08-14</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c342">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-08-14</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c343">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:SecuritiesPurchaseAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c344">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-10-30</xbrli:startDate>
    <xbrli:endDate>2020-10-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c345">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-10-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c346">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-11-21</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c347">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-11-21</xbrli:startDate>
    <xbrli:endDate>2020-11-21</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c348">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-10-15</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c349">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-10-15</xbrli:startDate>
    <xbrli:endDate>2021-10-15</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c350">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-04-16</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c351">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-16</xbrli:startDate>
    <xbrli:endDate>2022-04-16</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c352">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abvc:TwoThousandSixteenEquityIncentivePlanMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c353">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c354">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c355">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c356">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-01-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c357">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c358">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:LeaseContractualTermAxis">abvc:OperatingLeasesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c359">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:LeaseContractualTermAxis">abvc:OperatingLeasesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c360">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-10-01</xbrli:startDate>
    <xbrli:endDate>2023-10-01</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c361">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-10-01</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c362">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-11-01</xbrli:startDate>
    <xbrli:endDate>2023-11-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c363">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ShareExchangeAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2016-02-08</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c364">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ShareExchangeAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2016-02-01</xbrli:startDate>
    <xbrli:endDate>2016-02-08</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c365">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ShareExchangeAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c366">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ShareExchangeAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c367">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BriVisionShareholdersMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c368">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BriVisionShareholdersMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c369">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ShareExchangeAgreementOneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c370">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ShareExchangeAgreementOneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c371">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:MergerAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-02-01</xbrli:startDate>
    <xbrli:endDate>2019-02-08</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c372">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2017-01-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c373">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:GenePharmInctheGenePharmMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c374">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c375">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abvc:BuildingsAndLeaseholdImprovementsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c376">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abvc:BuildingsAndLeaseholdImprovementsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c377">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:MachineryAndEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c378">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:MachineryAndEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c379">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c380">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c381">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2016-07-02</xbrli:startDate>
    <xbrli:endDate>2016-07-27</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c382">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2016-08-02</xbrli:startDate>
    <xbrli:endDate>2016-08-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c383">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c384">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:CodevelopmentagreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2017-08-02</xbrli:startDate>
    <xbrli:endDate>2017-08-15</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c385">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:CodevelopmentagreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2017-05-02</xbrli:startDate>
    <xbrli:endDate>2017-05-26</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c386">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:CodevelopmentagreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2017-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c387">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2018-12-02</xbrli:startDate>
    <xbrli:endDate>2018-12-24</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c388">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">us-gaap:CollaborativeArrangementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2018-09-01</xbrli:startDate>
    <xbrli:endDate>2018-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c389">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">us-gaap:CollaborativeArrangementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c390">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">us-gaap:CollaborativeArrangementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2017-09-02</xbrli:startDate>
    <xbrli:endDate>2017-09-25</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c391">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">us-gaap:CollaborativeArrangementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2017-01-01</xbrli:startDate>
    <xbrli:endDate>2017-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c392">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LandMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c393">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abvc:BuildingsAndLeaseholdImprovementsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c394">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:MachineryAndEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c395">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c396">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c397">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c398">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c399">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c400">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c401">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c402">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c403">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c404">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c405">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c406">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c407">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c408">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c409">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c410">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c411">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c412">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c413">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c414">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c415">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c416">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c417">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c418">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">abvc:BioFirstMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c419">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">abvc:BioFirstMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c420">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">abvc:RgeneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c421">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">abvc:RgeneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c422">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:SecuritiesPurchaseAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c423">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-05-17</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c424">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-07-01</xbrli:startDate>
    <xbrli:endDate>2021-07-21</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c425">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-07-21</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c426">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:UnsecuredConvertiblePromissoryNoteMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c427">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:UnsecuredConvertiblePromissoryNoteMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c428">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:UnsecuredConvertiblePromissoryNoteMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c429">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:UnsecuredConvertiblePromissoryNoteMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c430">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">us-gaap:ConvertibleNotesPayableMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c431">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2016-06-28</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c432">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2016-06-28</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c433">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2016-06-01</xbrli:startDate>
    <xbrli:endDate>2016-06-28</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c434">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2017-09-01</xbrli:startDate>
    <xbrli:endDate>2017-09-06</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c435">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2018-09-06</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c436">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2018-09-06</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c437">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2018-10-01</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c438">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2018-10-01</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c439">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2018-09-25</xbrli:startDate>
    <xbrli:endDate>2018-10-01</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c440">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-09-06</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c441">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-09-06</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c442">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-09-01</xbrli:startDate>
    <xbrli:endDate>2019-09-06</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c443">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-09-06</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c444">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-09-06</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c445">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-09-01</xbrli:startDate>
    <xbrli:endDate>2020-09-06</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c446">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-09-01</xbrli:startDate>
    <xbrli:endDate>2021-09-06</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c447">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-09-06</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c448">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-09-06</xbrli:startDate>
    <xbrli:endDate>2022-09-06</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c449">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c450">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c451">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c452">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2017-06-12</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c453">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2017-07-19</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c454">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2017-07-01</xbrli:startDate>
    <xbrli:endDate>2017-07-19</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c455">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-07-18</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c456">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-07-18</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c457">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-01-19</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c458">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-01-19</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c459">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-07-17</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c460">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-07-17</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c461">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-01-15</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c462">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-01-15</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c463">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-07-15</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c464">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-07-15</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c465">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-07-15</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c466">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-07-14</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c467">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:StatementScenarioAxis">srt:ScenarioForecastMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-01-14</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c468">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c469">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c470">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-01-21</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c471">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c472">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c473">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c474">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c475">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c476">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-04-04</xbrli:startDate>
    <xbrli:endDate>2020-04-14</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c477">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:PAYCHECKPROTECTIONPROGRAMMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c478">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-01-29</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c479">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-02-01</xbrli:startDate>
    <xbrli:endDate>2021-02-07</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c480">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-02-07</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c481">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:PAYCHECKPROTECTIONPROGRAMMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-03-15</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c482">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:PAYCHECKPROTECTIONPROGRAMMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-09-01</xbrli:startDate>
    <xbrli:endDate>2021-09-28</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c483">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:PAYCHECKPROTECTIONPROGRAMMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-11-01</xbrli:startDate>
    <xbrli:endDate>2021-11-15</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c484">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:PAYCHECKPROTECTIONPROGRAMMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c485">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-01-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c486">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-25</xbrli:startDate>
    <xbrli:endDate>2019-01-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c487">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-02-18</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c488">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-08-01</xbrli:startDate>
    <xbrli:endDate>2020-08-17</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c489">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-08-01</xbrli:startDate>
    <xbrli:endDate>2021-08-26</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c490">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:RgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c491">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-07-01</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c492">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c493">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-09-07</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c494">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-01</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c495">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c496">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-11-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c497">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c498">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BHKCoDevelopmentsAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2015-02-01</xbrli:startDate>
    <xbrli:endDate>2015-02-24</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c499">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c500">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-05-01</xbrli:startDate>
    <xbrli:endDate>2020-05-08</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c501">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-05-08</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c502">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioLiteJapanMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-05-08</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c503">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioLiteJapanMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c504">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioLiteJapanMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c505">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c506">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c507">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c508">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:JIANGSMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c509">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:JIANGSMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c510">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c511">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c512">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c513">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstCorporationtheBioFirstMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c514">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c515">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneCorporationtheRgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c516">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:YuanGeneCorporationtheYuanGeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c517">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:AsiaGeneCorporationtheAsiaGeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c518">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:EugeneJiangMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c519">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:KeypointTechnologyLtdtheKeypointMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c520">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LionArtsPromotionInctheLionArtsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c521">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:YoshinobuOdairatheOdairaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c522">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:GenePharmInctheGenePharmMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c523">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c524">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LBGUSAInctheLBGUSAMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c525">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LionGeneCorporationtheLionGeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c526">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:KimhoConsultantsCoLtdtheKimhoMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c527">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:KimhoConsultantsCoLtdtheKimhoOneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c528">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:AmkeyVenturesLLCAmkeyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c529">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioLiteJapanMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c530">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c531">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ABVCBioPharmaHKLimitedMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c532">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:GenePharmIncMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c533">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:GenePharmIncMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c534">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:RgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c535">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:AmkeyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c536">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:AmkeyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c537">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c538">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:RgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c539">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:RgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c540">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c541">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LBGUSAMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c542">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LBGUSAMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c543">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:KeypointMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c544">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:KeypointMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c545">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:AsiaGeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c546">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:AsiaGeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c547">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:YuanGeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c548">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:YuanGeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c549">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:TheJiangsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c550">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:DueToshareholdersMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c551">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:RgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c552">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:RgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c553">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c554">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c555">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ViewTradeSecuritiesIncMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-07-01</xbrli:startDate>
    <xbrli:endDate>2020-07-08</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c556">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ViewTradeSecuritiesIncMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c557">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ViewTradeSecuritiesIncMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c558">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-06-29</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c559">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:WallachBethCapitalLLCMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-06-29</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c560">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-01-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c561">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ViewTradeSecuritiesIncMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-06-29</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c562">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-07-01</xbrli:startDate>
    <xbrli:endDate>2021-07-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c563">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-10-01</xbrli:startDate>
    <xbrli:endDate>2020-10-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c564">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-08-05</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c565">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:SubsidiarySaleOfStockAxis">us-gaap:IPOMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-08-01</xbrli:startDate>
    <xbrli:endDate>2021-08-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c566">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-11-01</xbrli:startDate>
    <xbrli:endDate>2021-11-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c567">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">abvc:SeriesAWarrantsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-11-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c568">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">abvc:SeriesBWarrantsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-11-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c569">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-11-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c570">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ConsultingAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-11-01</xbrli:startDate>
    <xbrli:endDate>2021-11-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c571">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ConsultingAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-11-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c572">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ConsultingAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-11-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c573">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:SecuritiesPurchaseAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-01-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c574">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:SubsidiarySaleOfStockAxis">us-gaap:PrivatePlacementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-01-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c575">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c576">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-03-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c577">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-05-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c578">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BarlewHoldingsLLCMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-07-10</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c579">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:ShareExchangeAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-12-01</xbrli:startDate>
    <xbrli:endDate>2022-12-01</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c580">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-10-01</xbrli:startDate>
    <xbrli:endDate>2020-10-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c581">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-11-01</xbrli:startDate>
    <xbrli:endDate>2020-11-21</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c582">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-10-04</xbrli:startDate>
    <xbrli:endDate>2021-10-15</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c583">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-04-16</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c584">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-01-03</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c585">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-01-14</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c586">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:StatementScenarioAxis">srt:ScenarioForecastMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-07-14</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c587">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:LindGlobalFundIIMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-02-01</xbrli:startDate>
    <xbrli:endDate>2023-02-23</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c588">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:LindGlobalFundIIMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-02-23</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c589">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:StatementScenarioAxis">srt:ScenarioForecastMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:LindGlobalFundIIMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-02-01</xbrli:startDate>
    <xbrli:endDate>2023-02-23</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:unit id="usd">
  <xbrli:measure>iso4217:USD</xbrli:measure>
</xbrli:unit><xbrli:unit id="usdPershares">
  <xbrli:divide>
    <xbrli:unitNumerator>
      <xbrli:measure>iso4217:USD</xbrli:measure>
    </xbrli:unitNumerator>
    <xbrli:unitDenominator>
      <xbrli:measure>xbrli:shares</xbrli:measure>
    </xbrli:unitDenominator>
  </xbrli:divide>
</xbrli:unit><xbrli:unit id="shares">
  <xbrli:measure>xbrli:shares</xbrli:measure>
</xbrli:unit><xbrli:unit id="pure">
  <xbrli:measure>xbrli:pure</xbrli:measure>
</xbrli:unit><xbrli:unit id="twd">
  <xbrli:measure>iso4217:TWD</xbrli:measure>
</xbrli:unit></ix:resources></ix:header>

</div></div></body>
</html>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>ea192587ex5-1_abvcbio.htm
<DESCRIPTION>LEGAL OPINION OF HUNTER TAUBMAN FISCHER & LI LLC
<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 5.1</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-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;<IMG SRC="ex5-1_001.jpg" ALT="" STYLE="height: 123px; width: 350px"></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: right">February 9, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC Biopharma, Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Attention: Uttam Patil, CEO</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">44370 Old Warm Springs Blvd.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Fremont, CA 94538 USA</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have acted as U.S. securities counsel to ABVC
Biopharma, Inc., a Nevada corporation (the &ldquo;Company&rdquo;) in connection with the resale (the &ldquo;Resale&rdquo;) of up to 10,373,969
shares (the &ldquo;Resale Shares&rdquo;) of the Company&rsquo;s common stock, par value $0.001 per share (the &ldquo;Common Stock&rdquo;),
including&nbsp;(i) 9,031,112&nbsp;shares of Common Stock previously registered on registration statement on Form S-1 (File No. 333-271416),
for resale by certain selling stockholders (the &ldquo;Prior Registration Statement&rdquo;); (ii) 342,857 shares of Common Stock underlying
a secured, convertible note (the &ldquo;2<SUP>nd</SUP> Lind Note&rdquo;) pursuant to that certain securities purchase agreement dated
as of November 17, 2023 between the Company and Global Fund II, LP (the &ldquo;2<SUP>nd</SUP> Lind Transaction&rdquo;), (iii) <FONT STYLE="background-color: white">1,000,000
</FONT>shares of Common Stock underlying a common stock purchase warrant (the &ldquo;2<SUP>nd</SUP> Lind Warrant&rdquo;) pursuant to the
2<SUP>nd</SUP> Lind Transaction, (iv) up to 30,000 shares of common stock underlying a placement agent common stock purchase warrant at
an initial exercise price of $2.00 per share (the &ldquo;2<SUP>nd</SUP> PA Warrant&rdquo;); (v) 285,714 shares of Common Stock of the
Company underlying a secured, convertible note pursuant to that certain securities purchase agreement dated as of January 17, 2024 between
the Company and Lind (the &ldquo;3<SUP>rd </SUP>Lind Transaction&rdquo;); (vi) 1,000,000 shares of Common Stock underlying a common stock
purchase warrant pursuant to the 3<SUP>rd </SUP>Lind Transaction; and (vii) 25,000 shares of Common Stock underlying a placement agent
common stock purchase warrant pursuant to the 3<SUP>rd</SUP> Lind Transaction (the &ldquo;3<SUP>rd</SUP> PA Warrant&rdquo;), pursuant
to a registration statement on Form S-1 (File No. 333-276500), as amended (the &ldquo;Registration Statement&rdquo;), filed by the Company
with the U.S. Securities and Exchange Commission (the &ldquo;Registration Statement&rdquo;). The Prior Registration Statement was declared
effective on June 8, 2023. Pursuant to Rule 429 the Registration Statement shall constitute post-effective amendment No. 1 to the Prior
Registration Statement with respect to the offering of any unsold shares thereunder and is being filed to update certain other information
in the Prior Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In connection with this opinion letter, we have
examined originals or copies, certified or otherwise identified to our satisfaction, of the Registration Statement and prospectus included
therein (the &ldquo;Prospectus&rdquo;), of such records of the Company and such agreements, certificates and statements of public officials,
certificates of officers or representatives of the Company, and such other documents, certificates and records as we have deemed necessary
or appropriate as a basis for the opinion set forth herein. In our examination, we have assumed the legal capacity of all natural persons,
the genuineness of all signatures, the authenticity of all documents submitted to us as originals, the conformity to original documents
of all documents submitted to us as certified or photostatic copies and the authenticity of all originals of such latter documents. In
making our examination of the documents executed by the parties, we have assumed that such parties had the power, corporate or other,
to enter into and perform all obligations thereunder and have also assumed the due authorization by all requisite action, corporate or
other, and execution and delivery by such parties of such documents and the validity and binding effect thereof. Except as expressly set
forth herein, we have not undertaken any independent investigation to determine the existence or absence of facts material to the opinions
expressed herein and no inference as to our knowledge concerning such facts should be drawn from the fact that such representation has
been relied upon by us in connection with the preparation and delivery of this opinion. As to any facts material to the opinions expressed
herein which were not independently established or verified, we have relied upon oral or written statements and representations of officers
and other representatives of the Company and others, in each case as we have deemed relevant and appropriate. We have not independently
verified the facts so relied on.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">www.htflawyers.com | info@htflawyers.com</P>

<P STYLE="text-align: center; margin-top: 0pt; font: 10pt Times New Roman, Times, Serif; margin-bottom: 0pt">950 Third Avenue, 19th Floor, New York, NY 10022 | Office: (212) 530-2210
| Fax: (212) 202-6380</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 1 -->
    <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"></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">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><IMG SRC="ex5-1_001.jpg" ALT="" STYLE="height: 123px; width: 350px"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This opinion is limited to the Chapter 78 of the
2022 Nevada Revised Statutes as currently in effect, and we express no opinion as to the effect of any other law of the State of Nevada
or the laws of any other jurisdiction. We expressly disclaim any responsibility to advise of any development or circumstance of any kind,
including any change of law or fact that may occur after the date of this opinion letter that might affect the opinion expressed herein.
We express no opinion with respect to the applicability to, or the effect on, the subject transaction of the laws of any other jurisdiction
or as to any matters of municipal law or the laws of any local agencies within any state other than the State of Nevada. We express no
opinion as to whether the laws of any other jurisdiction are applicable to the subject matter hereof, and we express no opinion as to
compliance with any federal or other state law, rule or regulation relating to securities, or to the sale or issuance thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Based on the foregoing, and having regard to legal
considerations which we deem relevant, and subject to the qualifications, limitations and assumptions set forth herein, we are of the
opinion that when the Registration Statement becomes effective under the Securities Act of 1933, as amended (the &ldquo;Act&rdquo;) and
when the Resale Shares are sold and transferred in accordance with the Registration Statement, the Resale Shares will have been duly authorized
for issuance and will be validly issued, fully paid and non-assessable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We express no opinion regarding (i) the validity
or enforceability of any provisions that purport to waive or not give effect to rights or notices, defenses, subrogation or other rights
or benefits that cannot be effectively waived under applicable law, (ii) the enforceability of indemnification provisions to the extent
they purport to relate to liabilities resulting from or based upon negligence or any violation of federal or state securities or blue
sky laws, (iii) any provision for liquidated damages, default interest, late charges, monetary penalties, make-whole premiums or other
economic remedies to the extent such provisions are deemed to constitute a penalty, (iv) consents to, or restrictions upon, governing
law, jurisdiction, venue, arbitration, remedies or judicial relief, (v) any provision requiring the payment of attorneys&rsquo; fees,
where such payment is contrary to law or public policy, (viii) provisions for exclusivity, election or cumulation of rights or remedies,
(ix) provisions authorizing or validating conclusive or discretionary determinations, (x) grants of setoff rights, (xi) the availability
of equitable remedies to any person or entity including, but not limited to, specific performance and injunctive relief; (xii) the effect
of bankruptcy, reorganization, insolvency, fraudulent conveyance, fraudulent transfer, moratorium and other similar laws or equitable
principles affecting creditors&rsquo; rights or remedies (whether applied by a court of law or equity), (xiii) the effect of applicable
law and court decisions which may hereafter limit or render unenforceable certain rights or remedies of any person or entity and (xiv)
the severability, if invalid, of provisions to the foregoing effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We consent to the filing of this opinion as an
exhibit to the Registration Statement, the discussion of this opinion in the Registration Statement and to the references to our firm
in the Registration Statement and the Prospectus. In giving this consent, we do not hereby admit that we are in the category of persons
whose consent is required under Section 7 of the Securities Act, or the rules and regulations promulgated thereunder, nor do we admit
that we are experts with respect to any part of the Registration Statement within the meaning of the term &ldquo;expert&rdquo; as used
in the Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 40%"><FONT STYLE="font-size: 10pt">Very truly yours,</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Hunter Taubman Fischer &amp; Li LLC</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Hunter Taubman Fischer &amp; Li LLC</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: center">www.htflawyers.com | info@htflawyers.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">950 Third Avenue, 19th Floor, New York, NY 10022 | Office: (212) 530-2210
| Fax: (212) 202-6380</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></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; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.41
<SEQUENCE>3
<FILENAME>ea192587ex10-41_abvcbio.htm
<DESCRIPTION>FORM OF 3RD PLACEMENT AGENT WARRANT
<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-top: 0pt; margin-bottom: 0pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
10.41</B></FONT></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: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">THIS
WARRANT HAS NOT BEEN REGISTERED WITH THE SECURITIES AND EXCHANGE COMMISSION OR THE SECURITIES COMMISSION OF ANY STATE IN RELIANCE UPON
AN EXEMPTION FROM REGISTRATION UNDER THE SECURITIES ACT OF 1933, AS AMENDED (THE &ldquo;SECURITIES ACT&rdquo;), AND, ACCORDINGLY, MAY
NOT BE OFFERED OR SOLD EXCEPT PURSUANT TO AN EFFECTIVE REGISTRATION STATEMENT UNDER THE SECURITIES ACT OR PURSUANT TO AN AVAILABLE EXEMPTION
FROM, OR IN A TRANSACTION NOT SUBJECT TO, THE REGISTRATION REQUIREMENTS OF THE SECURITIES ACT AND IN ACCORDANCE WITH APPLICABLE STATE
SECURITIES LAWS AS EVIDENCED BY A LEGAL OPINION OF COUNSEL TO THE TRANSFEROR TO SUCH EFFECT, THE SUBSTANCE OF WHICH SHALL BE REASONABLY
ACCEPTABLE TO THE COMPANY.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase">The
number of shares of common stock issuable upon exercise of this warrant may be less than the amounts set forth on the face hereof.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
Warrant is issued pursuant to that certain Engagement Letter dated October 12, 2022, as amended on January 30, 2023 (the &ldquo;<U>Engagement
Letter</U>&rdquo;) and that certain Securities Purchase Agreement dated January 17, 2024 by and between the Company and the Holder (as
defined below) (the &ldquo;<U>Purchase Agreement</U>&rdquo;). Capitalized terms used and not otherwise defined herein shall have the
meanings set forth for such terms in the Purchase Agreement. Receipt of this Warrant by the Holder shall constitute acceptance and agreement
to all of the terms contained herein.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">No.
PA-Jan 1</FONT></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: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; 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="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>PLACEMENT
AGENT </U></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>COMMON
STOCK PURCHASE WARRANT</U></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC
BioPharma, Inc., a Nevada corporation (together with any corporation which shall succeed to or assume the obligations of ABVC BioPharma,
Inc. hereunder, the &ldquo;<U>Company</U>&rdquo;), hereby certifies that, for value received, [ ] (&ldquo;<U>Holder</U>&rdquo;), is entitled,
subject to the terms set forth below, to purchase from the Company at any time during the Exercise Period (as defined in <U>Section 9</U>)
up to [ ] fully paid and non-assessable shares of Common Stock (as defined in <U>Section&nbsp;9</U>), at a purchase price per share equal
to the Exercise Price (as defined in <U>Section 9</U>). The number of shares of Common Stock for which this Placement Agent Common Stock
Purchase Warrant (this &ldquo;<U>Warrant</U>&rdquo;) is exercisable and the Exercise Price are subject to adjustment as provided herein.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.&nbsp;<U>DEFINITIONS</U>.
Certain terms are used in this Warrant as specifically defined in <U>Section 9</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.&nbsp;<U>EXERCISE
OF WARRANT</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.1.&nbsp;<U>Exercise</U>.
This Warrant may be exercised prior to its expiration pursuant to <U>Section 2.5</U> hereof by the Holder at any time or from time to
time during the Exercise Period, by submitting the form of subscription attached hereto (the &ldquo;<U>Exercise Notice</U>&rdquo;) duly
executed by the Holder, to the Company at its principal office, indicating whether the Holder is electing to purchase a specified number
of shares by paying the Aggregate Exercise Price as provided in <U>Section 2.2</U> or is electing to exercise this Warrant as to a specified
number of shares pursuant to the net exercise provisions of <U>Section 2.3</U>. On or before the first Trading Day following the date
on which the Company has received the Exercise Notice, the Company shall transmit by electronic mail an acknowledgement of confirmation
of receipt of the Exercise Notice. Subject to <U>Section 2.4</U>, this Warrant shall be deemed exercised for all purposes as of the close
of business on the day on which the Holder has delivered the Exercise Notice to the Company. The Aggregate Exercise Price, if any, shall
be paid by wire transfer to the Company within five (5) Business Days of the date of exercise and prior to the time the Company issues
the certificates evidencing the shares issuable upon such exercise. In the event this Warrant is not exercised in full, the Company may,
at its expense, require the Holder, after such partial exercise, to promptly return this Warrant to the Company and the Company will
forthwith issue and deliver to or upon the order of the Holder a new Warrant or Warrants of like tenor, in the name of the Holder or
as the Holder (upon payment by the Holder of any applicable transfer taxes) may request, calling in the aggregate on the face or faces
thereof for the number of shares of Common Stock equal (without giving effect to any adjustment therein) to the number of such shares
called for on the face of this Warrant minus the number of such shares (without giving effect to any adjustment therein) for which this
Warrant shall have been exercised.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.2.&nbsp;<U>Payment
of Exercise Price by Wire Transfer</U>. If the Holder elects to purchase a specified number of shares by paying the Aggregate Exercise
Price, the Holder shall pay such amount by wire transfer of immediately available funds to the account designated by the Company in its
acknowledgement of receipt of such Exercise Notice pursuant to <U>Section 2.1</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.3.&nbsp;(a)
<U>Net Exercise</U>. If a registration statement covering the shares of Common Stock that are the subject of the Notice of Exercise (the
&ldquo;<U>Unavailable Warrant Shares</U>&rdquo;) is not available for the resale of such Unavailable Warrant Shares to the public or
upon exercise of this Warrant in connection with a Fundamental Transaction, the Holder may elect to exercise this Warrant by receiving
shares of Common Stock equal to the number of shares determined pursuant to the following formula:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">X
= <U>Y (A - B)</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center; text-indent: 0.4in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 29.15pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">where,</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.25in; text-indent: -0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">X
                                            =</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
                                            number of shares of Common Stock to be issued to Holder;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.25in; text-indent: -0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Y
                                            =</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
                                            number of shares of Common Stock as to which this Warrant is to be exercised (as indicated
                                            on the Exercise Notice);</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.25in; text-indent: -0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
                                            =</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">VWAP
                                            for the Trading Day immediately preceding the date of exercise; and</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.25in; text-indent: -0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">B
                                            =</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
                                            Exercise Price.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.25in; text-indent: -0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
<U>Intentionally Omitted</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
<U>Prohibited Transactions</U>. For the avoidance of doubt, in accordance with Section 5.9 of the Purchase Agreement, the Company agrees
that will not to enter into any Prohibited Transactions without the Holder&rsquo;s prior written consent while this Warrant remains outstanding
and thereafter as provided in such Section 5.9.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.4.&nbsp;<U>Antitrust
Notification</U>. If the Holder determines, in its sole judgment upon the advice of counsel, that the issuance of any Warrant Shares
pursuant to the terms hereof would be subject to the provisions of the Hart-Scott-Rodino Antitrust Improvements Act of 1976, as amended
(the &ldquo;<U>HSR Act</U>&rdquo;), the Company shall file as soon as practicable after the date on which the Company receives notice
from the Holder of the applicability of the HSR Act and a request to so file with the United States Federal Trade Commission and the
United States Department of Justice the notification and report form required to be filed by it pursuant to the HSR Act in connection
with such issuance.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.5.&nbsp;<U>Termination</U>.
This Warrant shall terminate upon the earlier to occur of (i) exercise in full or (ii) the expiration of the Exercise Period.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></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; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.&nbsp;<U>REGISTRATION
RIGHTS</U>. The Holder of this Warrant has certain rights to require the Company to register its resale of the Warrant Shares under the
Securities Act and any blue sky or securities laws of any jurisdictions within the United States at the time and in the manner specified
in the Purchase Agreement for the Investor.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.&nbsp;<U>DELIVERY
OF STOCK CERTIFICATES ON EXERCISE</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1.&nbsp;<U>Delivery
of Exercise Shares</U>. As soon as practicable after any exercise of this Warrant and in any event within three (3) Trading Days thereafter
(such date, the &ldquo;<U>Exercise Share Delivery Date</U>&rdquo;), the Company shall, at its expense (including the payment by it of
any applicable issue or stamp taxes), cause to be issued in the name of and delivered to the Holder, or as the Holder may direct, a certificate
or certificates evidencing the number of fully paid and non-assessable shares of Common Stock (which number shall be rounded down to
the nearest whole share in the event any fractional share may otherwise be issuable upon such exercise and the Company shall pay a cash
adjustment to the Holder in respect of such final fraction in an amount equal to such fraction multiplied by the Exercise Price) to which
the Holder shall be entitled on such exercise, in such denominations as may be requested by the Holder, which certificate or certificates
shall be free of restrictive and trading legends (except for any such legends as may be required under the Securities Act). In lieu of
delivering physical certificates for the shares of Common Stock issuable upon any exercise of this Warrant, provided the Warrant Shares
are not restricted securities and the Company&rsquo;s transfer agent is participating in the Depository Trust Company (&ldquo;<U>DTC</U>&rdquo;)
Fast Automated Securities Transfer program or a similar program, upon request of the Holder, the Company shall cause its transfer agent
to electronically transmit such shares of Common Stock issuable upon exercise of this Warrant to the Holder (or its designee), by crediting
the account of the Holder&rsquo;s (or such designee&rsquo;s) broker with DTC through its Deposit Withdrawal Agent Commission system (provided
that the same time periods herein as for stock certificates shall apply) as instructed by the Holder (or its designee).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2.&nbsp;<U>Compensation
for Buy-In on Failure to Timely Deliver Exercise Shares</U>. In addition to any other rights available to the Holder, if the Company
fails to cause its transfer agent to transmit to the Holder Exercise Shares pursuant to an exercise on or before the Exercise Share Delivery
Date, and if after such date the Holder is required by its broker to purchase (in an open market transaction or otherwise) or the Holder&rsquo;s
brokerage firm otherwise purchases, shares of Common Stock to deliver in satisfaction of a sale by the Holder of the Exercise Shares
which the Holder anticipated receiving upon such exercise (a &ldquo;<U>Buy-In</U>&rdquo;), then the Company shall (a) pay in cash to
the Holder the amount, if any, by which (x) the Holder&rsquo;s total purchase price (including brokerage commissions, if any) for the
shares of Common Stock so purchased exceeds (y) the amount obtained by multiplying (1) the number of Exercise Shares that the Company
was required to deliver to the Holder in connection with the exercise at issue times (2) the price at which the sell order giving rise
to such purchase obligation was executed, and (b) at the option of the Holder, either reinstate the portion of the Warrant and equivalent
number of Exercise Shares for which such exercise was not honored (in which case such exercise shall be deemed rescinded) or deliver
to the Holder the number of shares of Common Stock that would have been issued had the Company timely complied with its exercise and
delivery obligations hereunder. For example, if the Holder purchases Common Stock having a total purchase price of $11,000 to cover a
Buy-In with respect to an attempted exercise of shares of Common Stock with an aggregate sale price giving rise to such purchase obligation
of $10,000, under clause (a) of the immediately preceding sentence the Company shall be required to pay the Holder $1,000. The Holder
shall provide the Company written notice indicating the amounts payable to the Holder in respect of the Buy-In and evidence of the amount
of such loss. Nothing herein shall limit a Holder&rsquo;s right to pursue a decree of specific performance and/or injunctive relief with
respect to the Company&rsquo;s failure to timely deliver shares of Common Stock upon exercise of the Warrant as required pursuant to
the terms hereof.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 3; 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 -->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; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3.&nbsp;<U>Charges,
Taxes and Expenses</U>. Issuance of Exercise Shares shall be made without charge to the Holder for any issue or transfer tax or other
incidental expense in respect of the issuance of such Exercise Shares, all of which taxes and expenses shall be paid by the Company,
and such Exercise Shares shall be issued in the name of the Holder or in such name or names as may be directed by the Holder;&nbsp;<U>provided</U>,&nbsp;<U>however</U>,
that in the event Exercise Shares are to be issued in a name other than the name of the Holder, this Warrant when surrendered for exercise
shall be accompanied by the Assignment Form attached hereto (the &ldquo;<U>Assignment Form</U>&rdquo;) duly executed by the Holder and
the Company may require, as a condition thereto, the payment of a sum sufficient to reimburse it for any transfer tax incidental thereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.&nbsp;<U>CERTAIN
ADJUSTMENT</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1.&nbsp;<U>Stock
Dividends and Splits</U>. If the Company, at any time while this Warrant is outstanding: (a) pays a stock dividend or otherwise makes
a distribution or distributions on shares of its Common Stock or any other equity or equity equivalent securities payable in shares of
Common Stock (which, for avoidance of doubt, shall not include any shares of Common Stock issued by the Company upon exercise of this
Warrant), (b) subdivides outstanding shares of Common Stock into a larger number of shares, (c) combines (including by way of reverse
stock split) outstanding shares of Common Stock into a smaller number of shares, or (d) issues by reclassification of shares of the Common
Stock any shares of capital stock of the Company, then in each case the Exercise Price shall be multiplied by a fraction of which the
numerator shall be the number of shares of Common Stock (excluding treasury shares, if any) outstanding immediately before such event
and of which the denominator shall be the number of shares of Common Stock outstanding immediately after such event and the number of
shares issuable upon exercise of this Warrant shall be proportionately adjusted such that the aggregate Exercise Price of this Warrant
shall remain unchanged. Any adjustment made pursuant to this <U>Section 5.1</U> shall become effective immediately after the record date
for the determination of stockholders entitled to receive such dividend or distribution and shall become effective immediately after
the effective date in the case of a subdivision, combination or re-classification.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.2&nbsp;<U>Pro
Rata Distributions</U>. During such time as this Warrant is outstanding, if the Company shall declare or make any dividend or other distribution
of its assets (or rights to acquire its assets) to holders of shares of Common Stock, by way of return of capital or otherwise (including,
without limitation, any distribution of cash, stock or other securities, property or options by way of a dividend, spin off, reclassification,
corporate rearrangement, scheme of arrangement or other similar transaction) (a &ldquo;<U>Distribution</U>&rdquo;), at any time after
the issuance of this Warrant, then, in each such case, the Holder shall be entitled to participate in such Distribution to the same extent
that the Holder would have participated therein if the Holder had held the number of shares of Common Stock acquirable upon complete
exercise of this Warrant (without regard to any limitations on exercise hereof, including without limitation, the Beneficial Ownership
Limitation) immediately before the date of which a record is taken for such Distribution, or, if no such record is taken, the date as
of which the record holders of shares of Common Stock are to be determined for the participation in such Distribution (provided, however,
that, to the extent that the Holder's right to participate in any such Distribution would result in the Holder exceeding the beneficial
ownership limitation provided for in <U>Section 10</U>, then the Holder shall not be entitled to participate in such Distribution to
such extent (or in the beneficial ownership of any shares of Common Stock as a result of such Distribution to such extent) and the portion
of such Distribution shall be held in abeyance for the benefit of the Holder until such time, if ever, as its right thereto would not
result in the Holder exceeding the beneficial ownership limitation).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 4; 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 -->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; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.3&nbsp;<U>Fundamental
Transaction</U>. If, at any time while this Warrant is outstanding, (a) the Company effects any merger or consolidation of the Company
with or into another Person, (b) the Company effects any sale of all or substantially all of its assets in one or a series of related
transactions, (c) any tender offer or exchange offer (whether by the Company or another Person) is completed pursuant to which holders
of Common Stock are permitted to tender or exchange their shares for other securities, cash or property, or (d) the Company effects any
reclassification of the Common Stock or any compulsory share exchange pursuant to which the Common Stock is effectively converted into
or exchanged for other securities, cash or property (each, a &ldquo;<U>Fundamental Transaction</U>&rdquo;), then, upon the closing of
a Fundamental Transaction and payment of the exercise price therefore (including at the election of the Holder by cashless exercise),
the Holder shall have the right to receive, for each Warrant Share that would have been issuable upon such exercise immediately prior
to the occurrence of such Fundamental Transaction, at the option of the Holder (without regard to any limitation in Section 10 on the
exercise of this Warrant), the number of shares of Common Stock of the successor or acquiring corporation or of the Company, if it is
the surviving corporation, and any additional consideration (the &ldquo;<U>Alternate Consideration</U>&rdquo;) receivable as a result
of such Fundamental Transaction by a holder of the number of shares of Common Stock for which this Warrant is exercisable immediately
prior to such Fundamental Transaction (without regard to any limitation in Section 10 on the exercise of this Warrant). For purposes
of any such exercise, the determination of the Exercise Price shall be appropriately adjusted to apply to such Alternate Consideration
based on the amount of Alternate Consideration issuable in respect of one share of Common Stock in such Fundamental Transaction, and
the Company shall apportion the Exercise Price among the Alternate Consideration in a reasonable manner reflecting the relative value
of any different components of the Alternate Consideration. If holders of Common Stock are given any choice as to the securities, cash
or property to be received in a Fundamental Transaction, then the Holder shall be given the same choice as to the Alternate Consideration
it receives upon any exercise of this Warrant following such Fundamental Transaction. Notwithstanding anything to the contrary, in the
event of a Fundamental Transaction the result of which is that in excess of 33% of the Company&rsquo;s outstanding equity shall be held
by Persons differing to those immediately prior to such Fundamental Transaction, the Company or any Successor Entity (as defined below)
shall, at the Holder&rsquo;s option, exercisable at any time concurrently with, or within 30 days after, the consummation of the Fundamental
Transaction (or, if later, the date of the public announcement of the applicable Fundamental Transaction), purchase this Warrant from
the Holder by paying to the Holder an amount of cash equal to the Black Scholes Value (as defined below) of the remaining unexercised
portion of this Warrant on the date of the consummation of such Fundamental Transaction. &ldquo;<U>Black Scholes Value</U>&rdquo; means
the value this Warrant based on the Black-Scholes Option Pricing Model obtained from the &ldquo;OV&rdquo; function on Bloomberg, L.P.
(&ldquo;<U>Bloomberg</U>&rdquo;) determined as of the day of consummation of the applicable Fundamental Transaction for pricing purposes
and reflecting (A) a risk-free interest rate corresponding to the U.S. Treasury rate for a period equal to the time between the date
of the public announcement of the applicable Fundamental Transaction and the final day of the Exercise Period, (B) an expected volatility
equal to the greater of 100% and the 100 day volatility obtained from the HVT function on Bloomberg as of the Trading Day immediately
following the public announcement of the applicable Fundamental Transaction, (C) the underlying price per share used in such calculation
shall be the greater of (i) the sum of the price per share being offered in cash, if any, plus the value of any non- cash consideration,
if any, being offered in such Fundamental Transaction and (ii) the greater of (x) the last volume weighted average price immediately
prior to the public announcement of such Fundamental Transaction and (y) the last volume weighted average price immediately prior to
the consummation of such Fundamental Transaction and (D) a remaining option time equal to the time between the date of the public announcement
of the applicable Fundamental Transaction and the final day of the Exercise Period. The payment of the Black Scholes Value will be made
by wire transfer of immediately available funds within five Business Days of the Holder&rsquo;s election (or, if later, on the effective
date of the Fundamental Transaction). The Company shall cause any successor entity in a Fundamental Transaction in which the Company
is not the survivor (the &ldquo;<U>Successor Entity</U>&rdquo;) to assume in writing all of the obligations of the Company under this
Warrant and the other Transaction Documents in accordance with the provisions of this 5.3 pursuant to written agreements in form and
substance reasonably satisfactory to the Holder and approved by the Holder (without unreasonable delay) prior to such Fundamental Transaction
and shall, at the option of the Holder, deliver to the Holder in exchange for this Warrant a security of the Successor Entity evidenced
by a written instrument substantially similar in form and substance to this Warrant which is exercisable for a corresponding number of
shares of capital stock of such Successor Entity (or its parent entity) equivalent to the shares of Common Stock acquirable and receivable
upon exercise of this Warrant (without regard to any limitations on the exercise of this Warrant) prior to such Fundamental Transaction,
and with an exercise price which applies the exercise price hereunder to such shares of capital stock (but taking into account the relative
value of the shares of Common Stock pursuant to such Fundamental Transaction and the value of such shares of capital stock, such number
of shares of capital stock and such exercise price being for the purpose of protecting the economic value of this Warrant immediately
prior to the consummation of such Fundamental Transaction), and which is reasonably satisfactory in form and substance to the Holder.
Upon the occurrence of any such Fundamental Transaction, the Successor Entity shall succeed to, and be substituted for (so that from
and after the date of such Fundamental Transaction, the provisions of this Warrant and the other Transaction Documents referring to the
&ldquo;Company&rdquo; shall refer instead to the Successor Entity), and may exercise every right and power of the Company and shall assume
all of the obligations of the Company under this Warrant and the other Transaction Documents with the same effect as if such Successor
Entity had been named as the Company herein.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 5; 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 -->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; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.4&nbsp;<U>Adjustment
to Exercise Price Upon Issuance of Common Stock</U>. If the Company shall, at any time after the Issue Date, issue or sell any shares
of Common Stock (other than in an Exempted Securities), whether directly or indirectly by way of Convertible Securities (&ldquo;<U>Additional
Shares of Common Stock</U>&rdquo;), without consideration or for consideration per share less than the Exercise Price in effect immediately
prior to such issuance or sale, then immediately upon such issuance or sale, the Exercise Price in effect immediately prior to such issuance
or sale shall be reduced (and in no event increased) to an Exercise Price equal to the consideration per share paid for such Additional
Shares of Common Stock.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.5&nbsp;<U>Calculations</U>.
All calculations under this <U>Section 5</U> shall be made to the nearest cent or the nearest 1/100th of a share, as the case may be.
For purposes of this <U>Section 5</U>, the number of shares of Common Stock deemed to be issued and outstanding as of a given date shall
be the sum of the number of shares of Common Stock (excluding treasury shares, if any) issued and outstanding at the close of the Trading
Day on or, if not applicable, most recently preceding, such given date.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.6&nbsp;<U>Notice
to Holder</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
&nbsp;<U>Adjustment to Exercise Price</U>. Whenever the Exercise Price is adjusted pursuant to any
provision of this <U>Section 5</U>, the Company shall promptly mail to the Holder a notice setting forth the Exercise Price after such
adjustment and setting forth a brief statement of the facts requiring such adjustment.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
&nbsp;<U>Notice to Allow Exercise by Holder</U>. If (i) the Company shall declare a dividend (or
any other distribution in whatever form) on the Common Stock; (ii) the Company shall declare a special nonrecurring cash dividend on
or a redemption of the Common Stock; (iii) the Company shall authorize the granting to all holders of the Common Stock rights or warrants
to subscribe for or purchase any shares of capital stock of any class or of any rights; (iv) the approval of any stockholders of the
Company shall be required in connection with any reclassification of the Common Stock, any consolidation or merger to which the Company
is a party, any sale or transfer of all or substantially all of the assets of the Company, of any compulsory share exchange whereby the
Common Stock is converted into other securities, cash or property; or (v) the Company shall authorize the voluntary or involuntary dissolution,
liquidation or winding up of the affairs of the Company; then, in each case, the Company shall cause to be mailed to the Holder at its
last address as it shall appear upon the Warrant Register of the Company, at least twenty (20) calendar days prior to the applicable
record or effective date hereinafter specified, a notice stating (x) the date on which a record is to be taken for the purpose of such
dividend, distribution, redemption, rights or warrants, or if a record is not to be taken, the date as of which the holders of the Common
Stock of record to be entitled to such dividend, distributions, redemption, rights or warrants are to be determined or (y) the date on
which such reclassification, consolidation, merger, sale, transfer or share exchange is expected to become effective or close, and the
date as of which it is expected that holders of the Common Stock of record shall be entitled to exchange their shares of the Common Stock
for securities, cash or other property deliverable upon such reclassification, consolidation, merger, sale, transfer or share exchange;
provided that the failure to mail such notice or any defect therein or in the mailing thereof shall not affect the validity of the corporate
action required to be specified in such notice. Subject to applicable law, the Holder is entitled to exercise this Warrant during the
period commencing on the date of such notice to the effective date of the event triggering such notice. Notwithstanding the foregoing,
the delivery of the notice described in this <U>Section 5.6</U> is not intended to and shall not bestow upon the Holder any voting rights
whatsoever with respect to outstanding unexercised Warrants.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.&nbsp;<U>NO
IMPAIRMENT</U>. The Company will not, by amendment of the Articles of Incorporation or through any reorganization, transfer of assets,
consolidation, merger, dissolution, issue or sale of securities or any other voluntary action, avoid or seek to avoid the observance
or performance of any of the terms of this Warrant, but will at all times in good faith assist in the carrying out of all such terms
and in taking all such action as may be necessary or appropriate in order to protect the rights of the Holder against impairment. Without
limiting the generality of the foregoing, the Company (a) will not increase the par value of any shares of Common Stock receivable on
the exercise of this Warrant above the amount payable therefor on such exercise and (b) will take all such action as may be necessary
or appropriate in order that the Company may validly and legally issue fully paid and non-assessable shares of stock on the exercise
of this Warrant from time to time outstanding.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 6; 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 -->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; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.&nbsp;<U>NOTICES
OF RECORD DATE</U>. In the event of:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)&nbsp;any
taking by the Company of a record of the holders of any class of securities for the purpose of determining the holders thereof who are
entitled to receive any dividend or other distribution, or any right to subscribe for, purchase or otherwise acquire any shares of stock
of any class or any other securities or property, or to receive any other right;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)&nbsp;any
capital reorganization of the Company, any reclassification or recapitalization of the capital stock of the Company or any transfer of
all or substantially all the assets of the Company to or any consolidation or merger of the Company with or into any other Person or
any other Change of Control; or</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)&nbsp;any
voluntary or involuntary dissolution, liquidation or winding-up of the Company;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">then,
and in each such event, the Company will mail or cause to be mailed to the Holder a notice specifying (i) the date on which any such
record is to be taken for the purpose of such dividend, distribution or right, and stating the amount and character of such dividend,
distribution or right, or (ii) the date on which any such reorganization, reclassification, recapitalization, transfer, consolidation,
merger, dissolution, liquidation or winding-up is anticipated to take place, and the time, if any is to be fixed, as of which the holders
of record of Common Stock shall be entitled to exchange their shares of Common Stock for securities or other property deliverable on
such reorganization, reclassification, recapitalization, transfer, consolidation, merger, dissolution, liquidation or winding-up. Such
notice shall be mailed at least fifteen (15) days prior to the date specified in such notice on which any such action is to be taken.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">8.&nbsp;<U>RESERVATION
OF STOCK ISSUABLE ON EXERCISE OF WARRANT; REGULATORY COMPLIANCE</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">8.1.&nbsp;<U>Reservation
of Stock Issuable on Exercise of Warrant</U>. The Company shall at all times while this Warrant shall be outstanding, reserve and keep
available out of its authorized but unissued Common Stock, such number of shares of Common Stock as shall from time to time be sufficient
to effect the exercise of all or any portion of the Warrant Shares (disregarding for this purpose any and all limitations of any kind
on such exercise). The Company shall, from time to time in accordance with the Delaware General Corporation Law, increase the authorized
number of shares of Common Stock or take other effective action if at any time the unissued number of authorized shares shall not be
sufficient to satisfy the Company&rsquo;s obligations under this <U>Section 8</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">8.2.&nbsp;<U>Regulatory
Compliance</U>. If any shares of Common Stock to be reserved for the purpose of exercise of the Warrant Shares require registration or
listing with or approval of any Governmental Authority, stock exchange or other regulatory body under any federal or state law or regulation
or otherwise before such shares may be validly issued or delivered upon exercise, the Company shall, at its sole cost and expense, in
good faith and as expeditiously as possible, secure such registration, listing or approval, as the case may be.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 7; 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 -->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; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.&nbsp;<U>DEFINITIONS</U>.
As used herein the following terms, unless the context otherwise requires, have the following respective meanings:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Affiliate</U>&rdquo;
means a Person that directly, or indirectly through one or more intermediaries, controls or is controlled by, or is under common control
with, the Person specified.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Aggregate
Exercise Price</U>&rdquo; means, in connection with the exercise of this Warrant at any time, an amount equal to the product obtained
by multiplying (i) the Exercise Price times (ii) the number of shares of Common Stock for which this Warrant is being exercised at such
time.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Articles
of Incorporation</U>&rdquo; means the Company&rsquo;s Restated Articles of Incorporation as amended to date.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Business
Day</U>&rdquo; means any day other than a Saturday, Sunday or any other day on which banks are permitted or required to be closed in
New York City.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Change
of Control</U>&rdquo; has the meaning set forth in the Purchase Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Common
Stock</U>&rdquo; means (i) the Company&rsquo;s Common Stock, $0.001 par value per share, and (ii) any other securities into which or
for which any of the securities described in clause (i) above have been converted or exchanged pursuant to a plan of recapitalization,
reorganization, merger, sale of assets or otherwise.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Convertible
Securities</U>&rdquo; means any debt, equity or other securities that are, directly or indirectly, convertible into or exchangeable for
Common Stock.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Exchange
Act</U>&rdquo; means the Securities Exchange Act of 1934, as amended, and the rules and regulations promulgated thereunder from time
to time in effect.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Exercise
Period</U>&rdquo; means the period commencing on the Issue Date and ending 11:59 P.M. (New York City time) on the date that is sixty
(60) months from the Issue Date or earlier closing of a Fundamental Transaction (other than a Fundamental Transaction of the type described
in clause (d) of the definition thereof resulting in the conversion into or exchange for another security of the Company).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Exercise
Price</U>&rdquo; means $2.00 per share, as may be adjusted pursuant to the terms hereof.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Exercise
Shares</U>&rdquo; means the shares of Common Stock for which this Warrant is then being exercised.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Fair
Market Value</U>&rdquo; means, with respect to any security or other property, the fair market value of such security or other property
as determined by the Board of Directors, acting in good faith.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Governmental
Authority</U>&rdquo; means the government of the United States or any other nation, or of any political subdivision thereof, whether
state or local, and any agency, authority, instrumentality, regulatory body, court, central bank or other entity exercising executive,
legislative, judicial, taxing, regulatory or administrative powers or functions of or pertaining to government (including any supra-national
bodies such as the European Union or the European Central Bank).</FONT></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: 8; 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 -->8<!-- 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; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Issue
Date</U>&rdquo; means January 17, 2024.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Note</U>&rdquo;
means the senior secured convertible promissory note issued by the Company to the Investor pursuant to the Purchase Agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Person</U>&rdquo;
means an individual or corporation, partnership, trust, incorporated or unincorporated association, joint venture, limited liability
company, joint stock company, government (or an agency or subdivision thereof) or other entity of any kind.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Securities
Act</U>&rdquo; means the Securities Act of 1933, as amended, and the rules and regulations promulgated thereunder from time to time in
effect.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Subsidiary</U>&rdquo;
means, as of any time of determination and with respect to any Person, any United States corporation, partnership, limited liability
company or limited liability partnership, all of the stock (or other equity interest) of every class of which, except directors&rsquo;
qualifying shares (or any equivalent), shall, at such time, be owned by such Person either directly or through Subsidiaries and of which
such Person or a Subsidiary shall have 100% control thereof, except directors&rsquo; qualifying shares. Unless the context otherwise
clearly requires, any reference to a &ldquo;Subsidiary&rdquo; is a reference to a Subsidiary of the Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Trading
Day</U>&rdquo; means a day on which the Common Stock is traded on a Trading Market.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Trading
Market</U>&rdquo; means whichever of the New York Stock Exchange, NYSE: Amex Exchange, or the Nasdaq Stock Market (including the Nasdaq
Capital Market), on which the Common Stock is listed or quoted for trading on the date in question.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>VWAP</U>&rdquo;
means, as of any date, the price determined by the first of the following clauses that applies: (a) if the Common Stock is then listed
or quoted on a Trading Market, the daily volume weighted average price of one share of Common Stock trading in the ordinary course of
business on the applicable Trading Price for such date (or the nearest preceding date) on such Trading Market as reported by Bloomberg
Financial L.P.; (b) if the Common Stock is not then listed on a Trading Market and if the Common Stock is traded in the over-the-counter
market, as reported by the OTC Bulletin Board, the volume weighted average price of one share of Common Stock for such date (or the nearest
preceding date) on the OTC Bulletin Board, as reported by Bloomberg Financial L.P.; (c) if the Common Stock is not then listed or quoted
on the OTC Bulletin Board and if prices for the Common Stock is then reported in the &ldquo;Pink Sheets&rdquo; published by the Pink
OTC Markets Inc. (or a similar organization or agency succeeding to its functions of reporting prices), the most recent bid price of
one share of Common Stock so reported, as reported by Bloomberg Financial L.P.; or (d) in all other cases, the fair market value of one
share of Common Stock as determined by an independent appraiser selected in good faith by the Holder and reasonably acceptable to the
Company (in each case rounded to four decimal places).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;<U>Warrant
Shares</U>&rdquo; means collectively the shares of Common Stock of the Company issuable upon exercise of the Warrant in accordance with
its terms, as such number may be adjusted pursuant to the provisions thereof.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 9; 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 -->9<!-- 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; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.&nbsp;<U>LIMITATION
ON BENEFICIAL OWNERSHIP</U>. Notwithstanding anything to the contrary contained herein, the Holder shall not be entitled to receive shares
of Common Stock or other securities (together with Common Stock, &ldquo;<U>Equity Interests</U>&rdquo;) upon exercise of this Warrant
to the extent (but only to the extent) that such exercise or receipt would cause the Holder Group to become, directly or indirectly,
a &ldquo;beneficial owner&rdquo; (within the meaning of Section 13(d) of the Exchange Act and the rules and regulations promulgated thereunder)
of a number of Equity Interests of a class that is registered under the Exchange Act which exceeds the Maximum Percentage (as defined
below) of the Equity Interests of such class that are outstanding at such time. Any purported delivery of Equity Interests in connection
with the exercise of the Warrant prior to the termination of this restriction in accordance herewith shall be void and have no effect
to the extent (but only to the extent) that such delivery would result in the Holder Group becoming the beneficial owner of more than
the Maximum Percentage of the Equity Interests of a class that is registered under the Exchange Act that is outstanding at such time.
If any delivery of Equity Interests owed to the Holder following exercise of this Warrant is not made, in whole or in part, as a result
of this limitation, the Company&rsquo;s obligation to make such delivery shall not be extinguished and the Company shall deliver such
Equity Interests as promptly as practicable after the Holder gives notice to the Company that such delivery would not result in such
limitation being triggered or upon termination of the restriction in accordance with the terms hereof. To the extent limitations contained
in this <U>Section 10</U> apply, the determination of whether this Warrant is exercisable and of which portion of this Warrant is exercisable
shall be the sole responsibility and in the sole determination of the Holder, and the submission of an Exercise Notice shall be deemed
to constitute the Holder&rsquo;s determination that the issuance of the full number of Warrant Shares requested in the Exercise Notice
is permitted hereunder, and neither the Company nor any Warrant agent shall have any obligation to verify or confirm the accuracy of
such determination. For purposes of this <U>Section 10</U>, (i) the term &ldquo;<U>Maximum Percentage</U>&rdquo; shall mean 4.99%; provided,
that if at any time after the date hereof the Holder Group beneficially owns in excess of 4.99% of any class of Equity Interests in the
Company that is registered under the Exchange Act (excluding any Equity Interests deemed beneficially owned by virtue of this Warrant
or the Note), then the Maximum Percentage shall automatically increase to 9.99% so long as the Holder Group owns in excess of 4.99% of
such class of Equity Interests (and shall, for the avoidance of doubt, automatically decrease to 4.99% upon the Holder Group ceasing
to own in excess of 4.99% of such class of Equity Interests); and (ii) the term &ldquo;<U>Holder Group</U>&rdquo; shall mean the Holder
plus any other Person with which the Holder is considered to be part of a group under Section 13 of the Exchange Act or with which the
Holder otherwise files reports under Sections 13 and/or 16 of the Exchange Act. In determining the number of Equity Interests of a particular
class outstanding at any point in time, the Holder may rely on the number of outstanding Equity Interests of such class as reflected
in (x) the Company&rsquo;s most recent Annual Report on Form 10-K or Quarterly Report on Form 10-Q filed with the Securities and Exchange
Commission, as the case may be, (y) a more recent public announcement by the Company or (z) a more recent notice by the Company or its
transfer agent to the Holder setting forth the number of Equity Interests of such class then outstanding. For any reason at any time,
upon written or oral request of the Holder, the Company shall, within one (1) Trading Day of such request, confirm orally and in writing
to the Holder the number of Equity Interests of any class then outstanding. The provisions of this <U>Section 10</U> shall be construed,
corrected and implemented in a manner so as to effectuate the intended beneficial ownership limitation herein contained.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.&nbsp;<U>REGISTRATION
AND TRANSFER OF WARRANT</U>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.1.&nbsp;<U>Registration
of Warrant</U>. The Company shall register and record transfers, exchanges, reissuances and cancellations of this Warrant, upon the records
to be maintained by the Company for that purpose, in the name of the record holder hereof from time to time. The Company may deem and
treat the registered holder of this Warrant as the absolute owner hereof for the purpose of any exercise hereof or any distribution to
the Holder, and for all other purposes, absent actual notice to the contrary. The Company shall be entitled to rely, and held harmless
in acting or refraining from acting in reliance upon, any notices, instructions or documents it believes in good faith to be from an
authorized representative of the Holder.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.2&nbsp;<U>Transferability</U>.
This Warrant and all rights hereunder (including, without limitation, any registration rights) are transferable, in whole or in part,
upon surrender of this Warrant at the principal office of the Company or its designated agent, together with a written assignment of
this Warrant substantially in the form of assignment (the &ldquo;<U>Assignment Notice</U>&rdquo;) attached hereto duly executed by the
Holder or its agent or attorney. The Company may require the transferor thereof to provide to the Company an opinion of counsel selected
by the transferor, the form and substance of which opinion shall be reasonably satisfactory to the Company, to the effect that such transfer
does not require registration of the transferred Warrant under the 1933 Act. Upon such surrender, the Company shall execute and deliver
a new Warrant or Warrants in the name of the assignee or assignees, as applicable, and in the denomination or denominations specified
in such Assignment Notice, and shall issue to the assignor a new Warrant evidencing the portion of this Warrant not so assigned, and
this Warrant shall promptly be cancelled. This Warrant, if properly assigned in accordance herewith, may be exercised by a new holder
for the purchase of Exercise Shares without having a new Warrant issued.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 10; 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 -->10<!-- 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; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.3.&nbsp;<U>New
Warrants</U>. This Warrant may be divided or combined with other Warrants upon presentation hereof at the aforesaid office of the Company,
together with a written notice specifying the names and denominations in which new Warrants are to be issued, signed by the Holder or
its agent or attorney. Subject to compliance with <U>Section 11.2</U>, as to any transfer which may be involved in such division or combination,
the Company shall execute and deliver a new Warrant or Warrants in exchange for this Warrant or Warrants to be divided or combined in
accordance with such notice. All Warrants issued on transfers or exchanges shall be dated the original Issue Date and shall be identical
with this Warrant except as to the number of Exercise Shares issuable pursuant thereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">12.&nbsp;<U>LOSS,
THEFT, DESTRUCTION OR MUTILATION OF WARRANT</U>. The Company covenants that upon receipt by the Company of evidence reasonably satisfactory
to it of the loss, theft, destruction or mutilation of this Warrant or any stock certificate relating to the Exercise Shares, and in
case of loss, theft or destruction, of indemnity or security reasonably satisfactory to it (which, in the case of this Warrant, shall
not include the posting of any bond), and upon surrender and cancellation of such Warrant or stock certificate, if mutilated, the Company
will make and deliver a new Warrant or stock certificate of like tenor and dated as of such cancellation, in lieu of such Warrant or
stock certificate.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">13.&nbsp;<U>REMEDIES</U>.
The Company stipulates that the remedies at law of the Holder in the event of any default or threatened default by the Company in the
performance of or compliance with any of the terms of this Warrant are not and will not be adequate, and that such terms may be specifically
enforced by a decree for the specific performance of any agreement contained herein or by an injunction against a violation of any of
the terms hereof or otherwise.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">14.&nbsp;<U>NO
RIGHTS AS A STOCKHOLDER</U>. Except as otherwise specifically provided herein, the Holder, solely in such Person&rsquo;s capacity as
a holder of this Warrant, shall not be entitled to vote or receive dividends or be deemed the holder of share capital of the Company
for any purpose, nor shall anything contained in this Warrant be construed to confer upon the Holder, solely in such Person&rsquo;s capacity
as the Holder of this Warrant, any of the rights of a stockholder of the Company or any right to vote, give or withhold consent to any
corporate action (whether any reorganization, issue of stock, reclassification of stock, consolidation, merger, conveyance or otherwise),
receive notice of meetings, receive dividends or subscription rights, or otherwise, prior to the issuance to the Holder of the Exercise
Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">15.&nbsp;<U>NOTICES</U>.
All notices, requests, demands and other communications that are required or may be given pursuant to the terms of this Warrant shall
be in writing and shall be deemed delivered (i) on the date of delivery when delivered by hand on a Business Day during normal business
hours or, if delivered on a day that is not a Business Day or after normal business hours, then on the next Business Day, (ii) on the
date of transmission when sent by facsimile transmission or email during normal business hours on a Business Day with telephone confirmation
of receipt or, if transmitted on a day that is not a Business Day or after normal business hours, then on the next Business Day, or (iii)
on the second Business Day after the date of dispatch when sent by a reputable courier service that maintains records of receipt. The
addresses for notice shall be as set forth in the Engagement Letter.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">16.&nbsp;<U>CONSENT
TO AMENDMENTS</U>. Any term of this Warrant may be amended, and the Company may take any action herein prohibited, or compliance therewith
may be waived, only if the Company shall have obtained the written consent (and not without such written consent) to such amendment,
action or waiver from the Holder. No course of dealing between the Company and the Holder nor any delay in exercising any rights hereunder
shall operate as a waiver of any rights of the Holder.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">17.&nbsp;<U>MISCELLANEOUS</U>.
In case any provision of this Warrant shall be invalid, illegal or unenforceable, or partially invalid, illegal or unenforceable, the
provision shall be enforced to the extent, if any, that it may legally be enforced and the validity, legality and enforceability of the
remaining provisions shall not in any way be affected or impaired thereby. If any provision of this Warrant is found to conflict with
the Engagement Letter or Purchase Agreement, the provisions of this Warrant shall prevail. If any provision of this Warrant is found
to conflict with the Note, the provisions of the Note shall prevail. THIS WARRANT SHALL BE CONSTRUED AND ENFORCED IN ACCORDANCE WITH,
AND THE RIGHTS OF THE PARTIES SHALL BE GOVERNED BY, THE INTERNAL LAW OF THE STATE OF NEVADA EXCLUDING CHOICE-OF-LAW PRINCIPLES OF THE
LAW OF SUCH STATE THAT WOULD PERMIT THE APPLICATION OF THE LAWS OF A JURISDICTION OTHER THAN SUCH STATE. The headings in this Warrant
are for purposes of reference only, and shall not limit or otherwise affect any of the terms hereof.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>[Remainder
of Page Intentionally Left Blank]</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></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: 11; 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 -->11<!-- 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; 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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">IN
WITNESS WHEREOF, the Company has caused this Warrant to be executed by its duly authorized officer.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dated
as of January 17, 2024</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-transform: uppercase; text-align: left">ABVC BIOPHARMA, INC.</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-transform: uppercase">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 4%">By:</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 36%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">Name: </TD>
    <TD>Uttam Patil</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">Title: </TD>
    <TD>CEO</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></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"></P>

<!-- Field: Page; Sequence: 12; 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 -->12<!-- 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; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">FORM
OF SUBSCRIPTION</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(To
be signed only on exercise</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">of
Common Stock Purchase Warrant)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TO:</FONT></TD><TD STYLE="text-align: justify">ABVC <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioPharma,
                                                                                                                                                                 Inc.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.&nbsp;The
undersigned Holder of the attached Warrant hereby elects to exercise its purchase right under such Warrant to purchase shares of Common
Stock of ABVC BioPharma, Inc., a Nevada corporation (the &ldquo;<U>Company</U>&rdquo;), as follows (check one or more, as applicable):</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in">&#9744;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
                                            exercise the Warrant to purchase __________ shares of Common Stock and to pay the Aggregate
                                            Exercise Price therefor by wire transfer of United States funds to the account of the Company,
                                            which transfer has been made prior to or as of the date of delivery of this Form of Subscription
                                            pursuant to the instructions of the Company;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">and/or</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
                                            exercise the Warrant with respect to ____________ shares of Common Stock pursuant to the
                                            net exercise provisions specified in Section 2.3 of the Warrant.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.&nbsp;In
exercising this Warrant, the undersigned Holder hereby confirms and acknowledges that the shares of Common Stock are being acquired solely
for the account of the undersigned and not as a nominee for any other party, and for investment, and that the undersigned shall not offer,
sell or otherwise dispose of any such shares of Common Stock except under circumstances that will not result in a violation of the Securities
Act or any state securities laws. The undersigned hereby further confirms and acknowledges that it is an &ldquo;accredited investor&rdquo;,
as that term is defined under the Securities Act.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.&nbsp;Please
issue a stock certificate or certificates representing the appropriate number of shares of Common Stock in the name of the undersigned
or in such other name(s) as is specified below:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="padding-left: 0.5in; width: 17%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD>
  <TD STYLE="border-bottom: Black 1pt solid; width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
  <TD STYLE="width: 58%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="padding-left: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Address:</FONT></TD>
  <TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="padding-left: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
  <TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="padding-left: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
  <TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="padding-left: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TIN:</FONT></TD>
  <TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 44%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Signature
    must conform exactly to name of Holder as specified on the face of the Warrant)</FONT></P></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 44%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dated:</FONT></P></TD>
    <TD STYLE="width: 10%">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>




<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P>

<!-- Field: Page; Sequence: 13 -->
    <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; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">FORM
OF ASSIGNMENT</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(To
be signed only on transfer of Warrant)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
value received, the undersigned hereby sells, assigns, and transfers unto ________________ the right represented by the within Warrant
to purchase <U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> shares of Common Stock of ABVC BioPharma,
Inc., a Nevada corporation, to which the within Warrant relates, and appoints _________________ attorney to transfer such right on the
books of ABVC BioPharma, Inc., with full power of substitution in the premises.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
  <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[insert name of Holder]</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 60%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
  <TD STYLE="width: 4%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 36%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dated: _______________</FONT></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
  <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
  <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[insert address of Holder]</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Signed
in the presence of:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">____________________________</FONT></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">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></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-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-15.1
<SEQUENCE>4
<FILENAME>ea192587ex15-1_abvcbio.htm
<DESCRIPTION>LETTER IN LIEU OF CONSENT FOR REVIEW REPORT
<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-top: 0; margin-bottom: 0; text-align: right; background-color: white; color: Black"><FONT STYLE="color: Black"><B>Exhibit
15.1</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center; background-color: white; color: Black"><FONT STYLE="color: Black"><IMG SRC="ex23-2_001.jpg" ALT="">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; background-color: white; color: Black"><FONT STYLE="color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white; color: Black"><FONT STYLE="color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: Black"><FONT STYLE="color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: Black"><FONT STYLE="color: Black">To
the Board of Directors and Stockholders of</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: Black"><FONT STYLE="color: Black">ABVC
BioPharma, Inc</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white; color: Black"><FONT STYLE="color: Black"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white; color: Black"><FONT STYLE="color: Black"><B>LETTER
IN LIEU OF CONSENT FOR REVIEW REPORT</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: Black"><FONT STYLE="color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white; color: Black"><FONT STYLE="color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white; color: Black"><FONT STYLE="color: Black">We
have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited interim
condensed consolidated financial statements of ABVC BioPharma, Inc and its subsidiaries for the nine-month periods ended&nbsp;September
30, 2023 and 2022, as the Company is initially filed on November 15, 2023; because we did not perform an audit, we expressed no opinion
on that information.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white; color: Black"><FONT STYLE="color: Black">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white; color: Black"><FONT STYLE="color: Black">We
also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of
the Registration Statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning
of Sections 7 and 11 of that Act.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white; color: Black"><FONT STYLE="color: Black">&nbsp;</FONT></P>

<P STYLE="color: Black; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="color: Black; font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="color: Black; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="color: Black; font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; padding-right: 0pt; padding-left: 0pt; width: 70%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="color: Black; font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; padding-right: 0pt; padding-left: 0pt; width: 30%"><FONT STYLE="color: Black"><IMG SRC="ex23-2_002.jpg" ALT=""></FONT></TD></TR>
  <TR STYLE="color: Black; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="color: Black; font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; padding-right: 0pt; padding-left: 0pt"><FONT STYLE="color: Black">&nbsp;</FONT></TD>
    <TD STYLE="color: Black; font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; padding-right: 0pt; padding-left: 0pt"><FONT STYLE="color: Black">&nbsp;</FONT></TD></TR>
  <TR STYLE="color: Black; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="color: Black; font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; padding-right: 0pt; padding-left: 0pt"><P STYLE="color: Black; margin: 0; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="color: Black">San
                                            Mateo, California</FONT></P></TD>
    <TD STYLE="color: Black; font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; padding-right: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">WWC,
    P.C.</FONT></TD></TR>
  <TR STYLE="color: Black; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="color: Black; font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; padding-right: 0pt; padding-left: 0pt"><FONT STYLE="color: Black">February
    9, 2024</FONT></TD>
    <TD STYLE="color: Black; font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; padding-right: 0pt; padding-left: 0pt"><FONT STYLE="color: Black">Certified
    Public Accountants</FONT></TD></TR>
  <TR STYLE="color: Black; font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="color: Black; font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; padding-right: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></TD>
    <TD STYLE="color: Black; font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; padding-right: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">PCAOB
    ID No. 1171</FONT></TD></TR>
  </TABLE>
<P STYLE="color: Black; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&nbsp;</FONT></P>


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>5
<FILENAME>ea192587ex23-2_abvcbio.htm
<DESCRIPTION>CONSENT OF WWC, P.C.
<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; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
23.2</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><IMG SRC="ex23-2_001.jpg" ALT="">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: fuchsia"><FONT STYLE="color: Black"><U>Consent
of Independent Registered Public Accounting Firm</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: fuchsia"><FONT STYLE="color: Black"><B></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: fuchsia"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We hereby consent to the incorporation of our report
dated March 31, 2023, except for Notes 2 and 14, for which the date is February 9, 2024 in the Registration Statement on Amendment No.1
to Form S-1, under the Securities Act of 1933 (File No. 333-271416) with respect to the consolidated balance sheet of ABVC BioPharma,
Inc and its subsidiaries (collectively the &ldquo;Company&rdquo;) as of December 31, 2022, and related consolidated statements of operation
and comprehensive loss, cash flows, stockholders&rsquo; equity (deficit), for the year ended December 31, 2022, and the related notes
included herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; width: 70%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; width: 30%"><IMG SRC="ex23-2_002.jpg" ALT=""></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt">&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt">San Mateo, California</TD>
    <TD STYLE="text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">WWC,
    P.C.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt">February 9, 2024</TD>
    <TD STYLE="text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt">Certified Public Accountants</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">PCAOB
ID: 1171</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT><IMG SRC="ex23-2_003.jpg" ALT=""></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>6
<FILENAME>ea192587ex-fee_abvcbio.htm
<DESCRIPTION>FILING FEES EXHIBIT
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: right; margin: 0pt"><B>Exhibit 107</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CALCULATION OF FILING FEE TABLES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM S-1/A</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>ABVC BioPharma, Inc. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Table 1: Newly Registered and Carry Forward Securities</B></P>

<P STYLE="font: 7.5pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 7.5pt Times New Roman, Times, Serif; text-indent: 0.25in; margin: 0; text-align: center"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 7.5pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Security<BR>
    Type</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 7.5pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Security&nbsp;Class Title</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 7.5pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Fee<BR>
    Calculation<BR>
    or Carry<BR>
    Forward<BR>
    Rule(1)</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font: 7.5pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Amount<BR>
    Registered</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font: 7.5pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Proposed<BR>
    Maximum<BR>
    Offering<BR>
    Price Per<BR>
    Unit</FONT></TD><TD STYLE="white-space: nowrap; padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font: 7.5pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Maximum<BR>
    Aggregate<BR>
    Offering Price</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font: 7.5pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Fee
    Rate</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font: 7.5pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Amount
    of<BR>
    Registration<BR>
    Fee (5)</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font: 7.5pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Carry<BR>
    Forward<BR>
    Form<BR>
    Type</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font: 7.5pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Carry<BR>
    Forward<BR>
    File<BR>
    Number</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font: 7.5pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Carry<BR>
    Forward<BR>
    Initial<BR>
    effective<BR>
    date</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font: 7.5pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Filing
    Fee<BR>
    Previously<BR>
    Paid In<BR>
    Connection<BR>
    with Unsold<BR>
    Securities<BR>
    to be<BR>
    Carried<BR>
    Forward</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="43" STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Newly
    Registered Securities</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; font: 7.5pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt; width: 12%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Fees
    to be paid</FONT></TD><TD STYLE="width: 0.2%; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; width: 6%; font: 7.5pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Equity</FONT></TD><TD STYLE="width: 0.2%; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 26%; font: 7.5pt Times New Roman, Times, Serif; text-align: center; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common
    Stock, $0.001 par value, issuable upon conversion of the 2<SUP>nd </SUP>and 3<SUP>rd</SUP> Lind Note</FONT></TD><TD STYLE="width: 0.2%; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 5%; font: 7.5pt Times New Roman, Times, Serif; text-align: center; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">457(i)</FONT></TD><TD STYLE="width: 0.2%; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 0.2%; font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="width: 5%; font: 7.5pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">628,571</FONT></TD><TD STYLE="width: 0.2%; font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">(2)&nbsp;</FONT></TD><TD STYLE="width: 0.2%; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 0.2%; font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</FONT></TD><TD STYLE="width: 5%; font: 7.5pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">3.5</FONT></TD><TD STYLE="white-space: nowrap; width: 0.2%; font: 7.5pt Times New Roman, Times, Serif; text-align: left"></TD><TD STYLE="width: 0.2%; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 0.2%; font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</FONT></TD><TD STYLE="width: 5%; font: 7.5pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">2,200,000</FONT></TD><TD STYLE="width: 0.2%; font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="width: 0.2%; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 0.2%; font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="width: 5%; font: 7.5pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">0.00014760
                                            </FONT></TD><TD STYLE="width: 0.2%; font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="width: 0.2%; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 0.2%; font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</FONT></TD><TD STYLE="width: 5%; font: 7.5pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">324.72</FONT></TD><TD STYLE="width: 0.2%; font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="width: 0.2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 0.2%; text-align: left"></TD><TD STYLE="width: 5%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;&nbsp;</FONT></TD><TD STYLE="width: 0.2%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="width: 0.2%"></TD>
    <TD STYLE="width: 0.2%; text-align: left"></TD><TD STYLE="width: 5%; text-align: right"></TD><TD STYLE="width: 0.2%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="width: 0.2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 0.2%; text-align: left"></TD><TD STYLE="width: 5%; text-align: right"></TD><TD STYLE="width: 0.2%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="width: 0.2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 0.2%; text-align: left"></TD><TD STYLE="width: 5%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD><TD STYLE="width: 0.2%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="vertical-align: top; font: 7.5pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Fees
    to be paid</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; font: 7.5pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Equity</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: center; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common
    Stock, $0.001 par value, issuable upon exercise of the 2<SUP>nd</SUP>&nbsp;&nbsp;and 3<SUP>rd</SUP> Lind Warrant</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: center; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">457(c)</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: right"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">2,000,000</FONT></P></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">(3)&nbsp;</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">2</FONT></TD><TD STYLE="white-space: nowrap; font: 7.5pt Times New Roman, Times, Serif; text-align: left"></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: right"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">4,000,000</FONT></P></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">0.00014760
                                            </FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">590.40</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 12pt Times New Roman, Times, Serif"></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: left"></TD><TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: right"></TD><TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 12pt Times New Roman, Times, Serif"></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: left"></TD><TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: right"></TD><TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: left"></TD><TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: right"></TD><TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: left"></TD><TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: right"></TD><TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; font: 7.5pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; font: 7.5pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Equity</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: center; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common
    Stock, $0.001 par value, issuable upon exercise of the 2<SUP>nd</SUP> and 3<SUP>rd</SUP> PA Warrant</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: center; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">457(c)</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">55,000</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">(4)&nbsp;</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">2</FONT></TD><TD STYLE="white-space: nowrap; font: 7.5pt Times New Roman, Times, Serif; text-align: left"></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: right"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">110,000</FONT></P></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">0.00014760
                                            </FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">16.24</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;&nbsp;&nbsp;</FONT></TD><TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: left"></TD><TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD><TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: left"></TD><TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD><TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD><TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="vertical-align: top; font: 7.5pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Fees
    previously paid</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="white-space: nowrap; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1.5pt; text-align: left; text-indent: 0pt; padding-left: 0pt; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="8" STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif; text-align: center; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Total
    Offering Amounts</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="white-space: nowrap; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</FONT></TD><TD STYLE="font: 7.5pt Times New Roman, Times, Serif; text-align: right"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">6,310,000</FONT></P></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 7.5pt Times New Roman, Times, Serif; text-align: right"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">931.36</FONT></P></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1.5pt; text-align: left; text-indent: 0pt; padding-left: 0pt; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="8" STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif; text-align: center; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Total
    Fees Previously Paid</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="white-space: nowrap; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 7.5pt Times New Roman, Times, Serif; text-align: right"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">2,853.21</FONT></P></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1.5pt; text-align: left; text-indent: 0pt; padding-left: 0pt; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="9" STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif; text-align: center; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Total
    Fee Offsets</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="white-space: nowrap; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 7.5pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 4pt; text-align: left; text-indent: 0pt; padding-left: 0pt; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 4pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="8" STYLE="padding-bottom: 4pt; font: 7.5pt Times New Roman, Times, Serif; text-align: center; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Net
    Fee Due</FONT></TD><TD STYLE="padding-bottom: 4pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="white-space: nowrap; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 4pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 4pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 4pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 4pt; font: 7.5pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 4pt double; font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</FONT></TD><TD STYLE="border-bottom: Black 4pt double; font: 7.5pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 4pt; font: 7.5pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 4pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 4pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 4pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 4pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 7.5pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in">(1)</TD><TD STYLE="text-align: justify">Pursuant to Rule 416 under the Securities Act, the shares registered hereby also include an indeterminate
number of additional shares as may from time to time become issuable by reason of stock splits, distributions, recapitalizations or other
similar transactions.</TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD>(2)</TD><TD STYLE="text-align: justify">Represents the number of shares of Common Stock underlying the aggregate principal amount of the 2<SUP>nd</SUP>
Lind Note and 3<SUP>rd</SUP> Lind Note of $2,200,000, based on the initial exercise price of $3.50, subject to adjustment.</TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD>(3)</TD><TD STYLE="text-align: justify">Represents the aggregate number of shares of Common Stock underlying the 2<SUP>nd</SUP> Lind Warrant and
3<SUP>rd</SUP> Lind Warrant, based on the initial exercise price of $2 per share, subject to adjustment.</TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD>(4)</TD><TD STYLE="text-align: justify">Represents the aggregate number of shares of Common Stock underlying the PA Warrants issued pursuant to
the 2<SUP>nd</SUP> and 3<SUP>rd</SUP> Lind transaction, based on the initial exercise price of $2 per share, subject to adjustment.</TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD>(5)</TD><TD STYLE="text-align: justify">Calculated by multiplying the proposed maximum aggregate offering price of securities to be registered
by the Fee Rate.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in">&nbsp;</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: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Table
2: Combined Prospectuses (1)</U></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 7.5pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Security
    Type</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Security
    Class Title</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Amount
    of<BR>
Securities<BR>
Previously<BR>
Registered</FONT></TD><TD STYLE="white-space: nowrap; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Maximum<BR>
Aggregate<BR>
Offering Price<BR>
of Securities<BR>
Previously<BR>
Registered</FONT></TD><TD STYLE="white-space: nowrap; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Form
    Type</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">File
    Number</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Initial<BR>
Effective<BR>
Date</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; width: 11%; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Equity</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 32%; text-align: center; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common
    Stock, $0.001par value, issuable upon conversion of the Lind Note</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">3,527,778</FONT></TD><TD STYLE="white-space: nowrap; width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">(2)</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">3,704,167.00</FONT></TD><TD STYLE="white-space: nowrap; width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 9%; text-align: center; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">S-1</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 10%; text-align: center; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">333-271416</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 10%; text-align: center; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">June
    8, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="vertical-align: top; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Equity</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common
    Stock, $0.001 par value, issuable upon exercise of the Lind Warrant</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">5,291,677</FONT></TD><TD STYLE="white-space: nowrap; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">3,492,506.82</FONT></TD><TD STYLE="white-space: nowrap; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">(3)</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">S-1</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">333-271416</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">June
    8, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Equity</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common
    Stock, $0.001 par value, issuable upon exercise of the PA Warrant</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">211,667</FONT></TD><TD STYLE="white-space: nowrap; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">139,700.22</FONT></TD><TD STYLE="white-space: nowrap; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">(3)</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">S-1</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">333-271416</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">June
    8, 2023</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0pt"></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">Pursuant
                                            to Rule 457(b) and Rule 429, no separate registration fee is payable with respect to the
                                            primary issuance or resale of such securities, as such securities were previously registered
                                            on the Prior Registration Statement.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt 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">(2)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Represents
                                            the number of shares of Common Stock underlying the principal amount of the Lind Note, based
                                            on the initial exercise price of $1.05, subject to adjustment.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt 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">(3)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated
                                            solely for the purpose of calculating the registration fee pursuant to Rule 457(c) of the
                                            Securities Act. The proposed maximum offering price per share is estimated to be $0.66, based
                                            on the average of the high ($0.69) and low ($0.63) sales prices of the Common Stock as reported
                                            by the Nasdaq Capital Market on April 20, 2023.</FONT></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"></P>

<!-- Field: Page; Sequence: 2; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" %? G # 2(  A$! Q$!_\0
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M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
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MBEMS!>OXU[(A)12>I%>4_%/_ )$"\_Z[0?\ HU:]5C_U:_04 /HHHH ****
M"BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH *
M*** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HH
MHH **** "BBB@ KRRV_Y+7XJ_P"O&T_]!KU.O++;_DM?BK_KQM/_ $&@#K:*
M** #J:I#6-/^PR7IO(DM$D,32NVU0P.W&3[\5<8,48+]XJ0/KBO.(]-O=?\
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M %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110
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MX]U5(UX55MX@!^&*])HH \X_X5KKG_10=8_[\QT?\*UUS_HH.L?]^8Z]'HH
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MO_@4G^-'_"7>'/\ H/:;_P"!2?XT ;-%8W_"7>'/^@]IO_@4G^-'_"7>'/\
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M* "BBB@ HHHH **** "BBB@ KS#5M'TW7/CA'::K8V]];IH1=8KA ZJWG#D
M]^3^=>GUY]_S7T?]B^?_ $<* -K_ (5SX,_Z%;2?_ 5/\*/^%<^#/^A6TG_P
M%3_"NGHH YC_ (5SX,_Z%;2?_ 5/\*/^%<^#/^A6TG_P%3_"NGHH YC_ (5S
MX,_Z%;2?_ 5/\*/^%<^#/^A6TG_P%3_"NGHH YC_ (5SX,_Z%;2?_ 5/\*/^
M%<^#/^A6TG_P%3_"NGHH YC_ (5SX,_Z%;2?_ 5/\*/^%<^#/^A6TG_P%3_"
MNGHH YC_ (5SX,_Z%;2?_ 5/\*/^%<^#/^A6TG_P%3_"NGHH YC_ (5SX,_Z
M%;2?_ 5/\*/^%<^#/^A6TG_P%3_"NGHH YC_ (5SX,_Z%;2?_ 5/\*/^%<^#
M/^A6TG_P%3_"NGHH YC_ (5SX,_Z%;2?_ 5/\*/^%<^#/^A6TG_P%3_"NGHH
M YC_ (5SX,_Z%;2?_ 5/\*/^%<^#/^A6TG_P%3_"NGHH YC_ (5SX,_Z%;2?
M_ 5/\*/^%<^#/^A6TG_P%3_"NGHH YC_ (5SX,_Z%;2?_ 5/\*XGQ-X,\,VO
MQ&\&V<&@Z?';7377GQ+;J%EVQY7<.^#S7KM<!XN_Y*IX#_WKS_T50!L?\*Y\
M&?\ 0K:3_P" J?X4?\*Y\&?]"MI/_@*G^%=/10!S'_"N?!G_ $*VD_\ @*G^
M%'_"N?!G_0K:3_X"I_A73T4 <Q_PKGP9_P!"MI/_ ("I_A1_PKGP9_T*VD_^
M J?X5T]% ',?\*Y\&?\ 0K:3_P" J?X4?\*Y\&?]"MI/_@*G^%=/10!S'_"N
M?!G_ $*VD_\ @*G^%'_"N?!G_0K:3_X"I_A73T4 <Q_PKGP9_P!"MI/_ ("I
M_A1_PKGP9_T*VD_^ J?X5T]% ',?\*Y\&?\ 0K:3_P" J?X4?\*Y\&?]"MI/
M_@*G^%=/10!S'_"N?!G_ $*VD_\ @*G^%'_"N?!G_0K:3_X"I_A73T4 <Q_P
MKGP9_P!"MI/_ ("I_A1_PKGP9_T*VD_^ J?X5T]% ',?\*Y\&?\ 0K:3_P"
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ML_\ MK3_ /GY7\C1_;6G_P#/ROY&CDEV#GCW-"BL_P#MK3_^?E?R-']M:?\
M\_*_D:.278.>/<T**S_[:T__ )^5_(T?VUI__/ROY&CEEV#GCW-"BHX9HYXE
MEB8,C=".]25)84444 %%%% !6)X@^Y:?]=?Z5MUB>(/N6G_77^E:4OC1G5^!
MF9M'H/RHVCT'Y4M%=AR";1Z#\J-H]!^5+10!RA\6LGBO^QVM[0H;P6@ F/GY
M*;M^S&-O;K5H>+-.@M%ENV+.S2DK;0M)M2-MI=N,@#N:;-X36XU>2\DOF^SR
M7B7K0"%0V]  !YF<@<#BHV\'F-2;35);>22.:&9_*5M\<CEB ">""3@U'O%^
MZ3IXCCFTO6;Z-(1%82%$D))5UV*P8X&?XNU)'XMT_P [4H[B"XA6Q=(VD,)*
MR,P& OJ23P/QJNG@TP66H:=;ZF\>G7JX: P LAV*N0V?]D=JDO\ P@E_]N1[
MUA#=/#,(S$&V2Q@ -R>00.5I^\'NEV77K5O#=]K%FGFK:QR,8Y%V,'09*L.Q
MK.3QOI;7,*>; T#60N97B;>R.651& .I):M&/0$7PW=Z.TD2BY21'D@@$8&\
M8)"@]?QJG?\ @^WO'M9([EK>6UMDAB>.->&1E97([\KTH?,)<HJ>++*;48XX
MR([58)Y+HSQE)(6CV<,IZ<-G\JKV/B^+4=>-G!#LMR\*(;B)HY&+J[<#'HH(
M[<T__A"X9IKN>\OI9[B\CF2X<($W>8$&0.VT(,#FGVGA.2+58M1N]5DNKB-X
M6&8508C5E P#W#<^XI>\/W1\'C70;B-WCEFVA-Z[K=AYHW;?D_O'<0.*U-*U
M.TUBS-U:K*(Q(T1$T6Q@RG##!]#Q7)Z[X&GET/3[?3[AY9K*/R0I(0NC2!V(
M/0,-O K4\/:?KEE#96]QY%O:0O,TB+@O(#C8&Q_%DLQ(ZTTY7U$TK:%B?Q-:
M65[J,-[&R1VLT,$;1H7:1Y%+ ;0/;%+%XKT>=K=86GD><$[$MV+1 -M)D'\/
MS#'-/F\.Q3:I+?&Y<-)=P76T*, Q*5 _'-5;7PK)I^I27MCJLL#SLWV@>2K>
M8I<N ,]",D9H]X/=.CVCT'Y4;1Z#\JBM(IH;9([BX-Q*,YE*A2W/H./:IJHD
M3:/0?E1M'H/RI:* 'V0 U:TP,<M_(UU-<Q9_\A:T^K?R-=/7+7^)'11V85S&
MI '69\C^!?Y5T]<SJ/\ R&9_]Q?Y44/B8ZWPH@VCT'Y4;1Z#\J6BNHYA-H]!
M^5&T>@_*EHH 3:/0?E1M'H/RI:* ,W7M1_L;0;S45B21K= P5SM4\@<GL.:R
M-.\5?;K<LZ689-02R,D,ADBD++NRAQG/;D8K;UG35UC1[K3FE,0G4+Y@7=MP
M0<X[]*R8?"2+(TT]\TMP]Y#=.R0K&I\M2JJ%'3@\GK4N]]"E:VHE_P"--*MK
M6\> M)+!'(\?F1E(YMAPX5\8..^*=;^++5[$:A/ T=G<2E+ 1J7EN5 R7"CH
M.#^'-5I? T=Q MK/J4KVL"S"TB\H#R?,/S$G^+N!TI;GP-;2E!%=;(X9VGMH
M981+'#O7#J 2,J3R!V-+WA^Z:4/B?1KB+S(;C>IDBB&(SEFD^Y@=P?Z&I]<U
M+^R+!+E8%E+7$4&TG'WV"Y_#-8C>%I8O$=A?6Z1^596+*%7$:2SC(C^0=,!F
MY]ZU9](N-2T&SL]1N]UU&\4TLR*,,Z,&QCT[4[L5D0GQ=H8N9X7G>,0>;NDD
MA94)C^^ W0D>E:6G7]OJ=K]H@BF1=VW;/"8V_(]JQK[P;;:A8BTFNI1&);B7
M*J,YE)/_ (Z3^.*U+*RU&"2)KK5VNE16#)Y"H&SC;TY&,'ZYIJ_4';H:&T>@
M_*C:/0?E2T4R1-H]!^5&T>@_*EHH 3:/0?E1M'H/RI:* (IP!'T'WA_.NQ'0
M5Q\_^K_X$/YUV Z"N>OT-Z.[%HHHKG.@Y*0 WMUD#_7-67X@U-M&TB2Z@MA<
MW)98X(,X\V1C@+GMW/X5J/\ \?EU_P!=FK+U?0K?6I[)KMW,%J[2>2I*AW(P
M"2#GCG\Z[M>70X5:^I1;QCI$&G6-W<^:IN[<W 2*$R%57[^<=-IZ_2IH?%>B
MSVEU=+,ZQVVPOYD+*S!_N%0>6#=O6JEKX+MK,21PWDH@,-Q#%&5SY2RD$@'/
M."#CZT^\\'6U[;W$4ER_[VWMX0=@.TP\JV#UR>HH]X?NDP\7:.Q@1#<--.[Q
MK"MNQ=67&X,!]W&1^%%IXGL)4LDDW27%S&)"+:%G1%+$ L<?*"0>M.TWPW'I
M]U;W(EB\R))4(@MQ$K;]O. 3R-M5[/PI)IK1&QU:: ?9UMY\1*3*JEB"#_"?
MF(SS1[P>Z6#XKTA(+R:8SPK9A6E66W96VL=JL!U()J>'7+2[TB]O[1';[('W
MQ2QF-@RKG:0>1QC\ZQ+3P%%;07<;:B\AN$BC+B$*<1R;P2<_,Q[DUNKHT:IK
M"^<Q_M-V=^/N90)QZ],T+F!\I@Z/XYM[JTO;G44MHH;2"&=YK60RJ!)T0C .
MX'J*MOXJC%Q&T=MFU:>"*0R(T<D(E!VLRD?WL#Z&H(_ Z&RF@N-1:1GMHK5'
M2!8PL<;!AD#[Q)'4UJ7_ (=AU :N)9W']I11H2!S$4&%8>^>?PI>\/W2JGB>
M(W\JRI##91SS0K*Q),@B3<[# QP<C\*LKXAM9EL)HP8K>Z=QFYC9&VJA?</;
M SD]JCA\+Q6]IID,5T^ZP24"1T#>:TBD,S#ZDG%5K;P9!#:PV\MV\B)--*42
M,(F)(RA55R=HP<\=Z?O"]TF_X330A \S2S(JA" ]NP,BN=JL@Q\P)XR*LMXC
MT[_A'[O64WFWM0_F(T>UU9>JD'H<X_.LT>##+]G-YJLUP]L(8X&\I5V1QN&P
M<=22!D^W2M)?#ML=.U:QG=Y8=3GEFE[%=X P/ICK1[P>Z5DUV[L8$FURQA@^
MT8^S16;-/([$9*%<#D#DD<4I\8Z'E-LLL@:W-R62!B$C&02Q_AY!&#WJ+_A&
MM29[.:3Q#*]S9?\ 'M(;9,*"-IW#/S$C'.1TJ(^$!8Z/J<-E.\T]U8-;8DP-
MSEF8L3VR7/THO(?NEI/&.B21ED:X,FY52#[,WFR;@2I5>I! )S[4Y?%^BR2P
M1PO/,\T?FJ(K9FVJ"0=V!\N"",'O5"W\'W0EM=1FUB0ZM;I$L4_D+MC54*[-
MN?FSN;)R*L6W@Z&TL[N"*_G5[JU:"24 !MS.SLX^I8\47D+W1;CQEIT,$$L=
MK>2F2\6S>(6Y$D3D9^9?I@CUS4I\46-O&YN<O)]HEB2*VA:1R$QN)&.V>3TJ
MG:^"A:6;QPZALG-[%>)*ENJJCHNT#9GH1[U.WA1X[G[79:G);7?FSN9?*#@K
M+C<N">Q (-'O#]TF_P"$OT,W<5NL[N9/*(D6%C&/,^YEN@ST^M;C*-IX'3TK
MGH/!UK;64UI#<RB*0VIY )'DD$?7..:Z)ONM]*:OU)=NANZ+_P @FW_W?ZUH
MUG:+_P @BW_W?ZUHUQ3^)G7#X4%%%%26%%%% !6)X@^Y:?\ 77^E;=8OB 'R
M[4A6($F3@9[5I2^-&=3X&9E%1^;_ -,Y/^^#1YO_ $SD_P"^#7;9G'<E R17
M$W'B;48_"YOK:6!K^^OI(K))\!$16/7U^5&/U(KLA-@@^7)_WP:YZP\,V<+)
M]MA-TEO-.UJCQY1%E8,<J1@L#D9]*EI]"DUU)+S7W?P%-K]AL\TV7GQ;QE0^
M.A'H#FLJS\<$1^=J4:P_9;%Y+Z%1\R3*Z+@>Q#9'U%;B:%IT>A7.BI#<+8W!
M?<@R-H<Y(7T&>@[5#<^&-'N[VZNY;2?S;JU6TFVY 9%((/\ O# Y]J34AIQ*
M]GXWT^Y9!)#) "\D;N75T1E3S,;AP<KGIW!%+:^-+6>_M;6:TEMOM,?F(SR(
M2/DW_,@.1QW-377AJPO](.F7[ZA=0F59=\K?.".@! ''8^N32)X8TM-5_M )
M>;O-:7R<GRM[)L)QCN/>BTAWB9B>,[F75TD_L^:&P?3OM,23.B&7,@"ON)PH
MP>AK5'BFWF\'7'B&WA9DBCD/E,P^^IP1D<8SW]*ICP3I/R$R:HS1(L<#-*3Y
M*JVY0N1T!]<U;LK;1+*WD\+J7E,L<DTEM,2SNCGYF/MDT)2ZB;CT&C4-7TF&
MW.IO%J-Q>LL=O;6D7ED28+,-Q."H ZGTJLGCJWE,ODZ9>.MO;M/=-E1Y 5F4
MJ>>3E".*G7PM9+#$AO-89X&5K>5IR6@V@@;#CT)'.<BD?PO90:5J%M8).DUW
M9M;%Y<MG)9MS>I)<DFBS"\1J>,XRXMGTJ\CU"0Q>19L5W2K("5;.< ?*<YZ8
MI;3QE%?W?V:VTN[>2.-WN<L@^SE&*E6R>3D8X]:2#PCI\=N@>74GNU\HK=F0
MF6,Q@A0K8X R>/>K$'AG2K>"YB2&Z875NUO.S$EI S%F8G^\23S1:0[Q,Y_'
M+367FV.F---'?16DT7GHP'F<@AAP>/R-6QXG:.XGM5M)[R\-W+#%;QA4(6-5
M9LL3C W#GN32Q>%--BL[BW#ZB6GEBF,Q?YU>/A"IQ@8^E23>&["5S*KZA#<&
M=Y_M$3E7#.H5QG'0@#BBT@O$J0>/;*>5#'879M-\"2W)VA8C+PH(SGKP<=*T
M_#M_/>6EY%=2>;<65Y-:N^,;MK<'CV(JM'X5T>*UDMH[>Z6&1X'903UBQL_E
MSZU;T6R?3+299@7N+BYDN9G2,@%G;/'T&!32EU);CT-:BH_-_P"F<G_?!H\W
M_IG)_P!\&JLR;EFS_P"0M:?5OY&NGKE;!B^JVI". "V25([&NJKDK[HZ:.S"
MN9U'_D,S_P"XO\JZ:N8U0E-7F8HY!5<$+GM10^)CK?"B*BH_-_Z9R?\ ?!H\
MW_IG)_WP:Z[,Y;F5)J,@\5-:&7R[.TL#<SC ^8LV!S[!2?QJAX/\27&O27D5
MYY E7;<6XB/_ "[OG9N_VACFK6HZ*NH:K+<.TRV]S9-9W*(I#,-V5(/;J0?K
M5BWT;3+/48KZTLC;31PF#$,>Q64D'Y@!R1C@U-I7*NK%*PU#6-3GNM0BFMHM
M-MKF2$6QBS)(L?#-OSP2>@Z553Q>-22-;-/(FCU&WMYU+K("DG/#+QR/RJY-
MX9T^6XNI ^HQPW3%Y[:*5EB=B,%MN.I^N*2R\+:98\I]ND<RPS%Y6R=T0PG0
M#@#M2LQWB94/B>^N-2TTEY%TX6L]W=3!$&Y8W*X(SD #TY/%7)/'$<(C631[
MY;B?RVMH,KNF20D*P.<#D<@],UH6WA_3;5458+AD6WEMMKY(*2-N8'\:KV_A
M33()(96.H3R0-&8GF<L45,[4''W>?QHM(=XC1XN#7+V[Z9=P 2O;&=BK*LRQ
M[]N,Y/&>>F12+XOA@?28;B%V-]'#B;>BG=(./DSG&>I[5>?1+"3=NBN?FNFN
MSU_UC(4/X8/2J?\ PB6E"ZMYU%\I@\G"!CM8Q#"%N.< 4[,+Q)]4O]1DU^VT
M73)H;:1[=[J6XEB\S"@A0JKD<DGD^E5Y/%BV,C17EK+)';RK:W-[$ (EG(SM
M"DYQR!GL35[5-(M=5N(+EVO;:Z@#+'/;,4<*W52<<@XZ53_X132S-O;^T&C+
MK(\#2$QR2 8$C CEOZT-2Z!>)73QJTD5JT>@W[/=0R7$,89,F),98\\=>!UX
MJ4>-;.0+/#9W4FG[HXY+P !8W< JI'4_>&3VS45[X5BNKS3!'<7MO9V5G):X
MA8K(P;'&<=, YJQ_PB>DK*"D=[';@HS6JN1"S(,*Q7U  []A2M(+Q*TGCF.'
M1HM5FTFYAMI<LAEFC5F0#E@"<GZ=3277BNZ6^U"!;-HK:V:V\NZ&'WB4KP5/
MKG\*LWGA/2[VTM+9Q?1I:V[6R&-B"T3=5)Q[5-/X<T^XN'F;[:HD2%7C5B%;
MRB"A(QU&!1:07B077C2TM)96DLKG[&LLENEU\NV25 24 Z]B ?456NO%D\NG
MM=0V=Q926LEM-+#-M/FV\IQG(SCO[C%7)O"NEW%Q-)(M\T<CO+]GW'RDD<$,
MZKCAL$_G1J/AZ"[1$A\Y%8V\<^X$[HH22%'N?6BS%>)T9&"124PS9)/ER?\
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M=%HO_((M_P#=_K6A6?HP*Z5;@@@[>A^M:%<$OB9VP^%!1114EA1110 4444
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M !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
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M **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
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M **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
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M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
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M@^Y:?]=?Z5I2^-&=7X&9M%%%=AR!116<=;M%_M1GWK#IO$\I'RYV[B!ZX&*
M-&BJ%IJ]MJ&BQZM9B6>WDC\Q%1"78>@7KGVJOIGB.SU19G2&ZMHH2RO+=PF)
M P."NX\9![4KH=F0>+[*YOM"6*TCFDE2ZAE(@8*^U6R2I/&:Q=+T;684ML)/
M$HU&YG5IW4RA'C^5I2IP3N_3%=?]N@^T)%NRKQ>:)@1Y>,@?>]>:F\V,'!D3
M.[;C<.OI]?:E9-W'=I6/-AH&KI!;20Z3=Q/!'!]M5K@.;R99E8NN6P> QR<=
M<5J:]I5_K\&L2MIDX2:WM_)MYG4,71R6  ; ./>NR6[M71G2Z@9$.UF652%/
MH3G@T/>6T=F]XUQ%]F1"[2A@5"CJ<BERH?,SB+?1[Z+Q4^H3QWUO:QSB>!D"
M%8X G^J<[L@#G( /K6UJ_P!H\1>"M]M:2)-<^5(L$A 8 2*>?P&:OZ?K]GJ,
M4DHCN;:)5#B2[A,*NAZ,"W!%7C=VP*@W, +C*YD7YAZCGFFDK";9PMSX;UA9
MY;RP26*_GO;[?,9C_J75O+[X SC&!P:W_#J&Q@BMXM!NK%)#^^:68-A@O+'Y
MCU/&>_6ML7=J8GE%U 8D.'<2KM4^YS@4IN[8;,W,'SC*?O%^8>W/-"BD#;9+
M15*XU?3;6".>:^MUADE$*2"0%2YX R*>FH6[),\CB&.*4Q%YF"JQ]02>1S5$
MV+5%1FXMQ*D;7$(=_NJ9 "WT'>J^FZC%JEG]HB1TQ(\3I(/F5E8@@_B* +E%
M%% $MG_R%K3ZM_(UT]<Q9_\ (6M/JW\C73URU_B1T4=F+1116)N%%%% !111
M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
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MZ?I6L7=Y;0/)_9DB6ZQ_.8&+R/L3O@!E&17K_P#8-C_SS;_OLTG]@V/]Q_\
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M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
M!1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %
M%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 44
M44 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !111
(0 4444 ?_]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>image_002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_002.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" %? G # 2(  A$! Q$!_\0
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M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
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MBEMS!>OXU[(A)12>I%>4_%/_ )$"\_Z[0?\ HU:]5C_U:_04 /HHHH ****
M"BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH *
M*** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HH
MHH **** "BBB@ KRRV_Y+7XJ_P"O&T_]!KU.O++;_DM?BK_KQM/_ $&@#K:*
M** #J:I#6-/^PR7IO(DM$D,32NVU0P.W&3[\5<8,48+]XJ0/KBO.(]-O=?\
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M %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110
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MX]U5(UX55MX@!^&*])HH \X_X5KKG_10=8_[\QT?\*UUS_HH.L?]^8Z]'HH
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MO_@4G^-'_"7>'/\ H/:;_P"!2?XT ;-%8W_"7>'/^@]IO_@4G^-'_"7>'/\
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M* "BBB@ HHHH **** "BBB@ KS#5M'TW7/CA'::K8V]];IH1=8KA ZJWG#D
M]^3^=>GUY]_S7T?]B^?_ $<* -K_ (5SX,_Z%;2?_ 5/\*/^%<^#/^A6TG_P
M%3_"NGHH YC_ (5SX,_Z%;2?_ 5/\*/^%<^#/^A6TG_P%3_"NGHH YC_ (5S
MX,_Z%;2?_ 5/\*/^%<^#/^A6TG_P%3_"NGHH YC_ (5SX,_Z%;2?_ 5/\*/^
M%<^#/^A6TG_P%3_"NGHH YC_ (5SX,_Z%;2?_ 5/\*/^%<^#/^A6TG_P%3_"
MNGHH YC_ (5SX,_Z%;2?_ 5/\*/^%<^#/^A6TG_P%3_"NGHH YC_ (5SX,_Z
M%;2?_ 5/\*/^%<^#/^A6TG_P%3_"NGHH YC_ (5SX,_Z%;2?_ 5/\*/^%<^#
M/^A6TG_P%3_"NGHH YC_ (5SX,_Z%;2?_ 5/\*/^%<^#/^A6TG_P%3_"NGHH
M YC_ (5SX,_Z%;2?_ 5/\*/^%<^#/^A6TG_P%3_"NGHH YC_ (5SX,_Z%;2?
M_ 5/\*/^%<^#/^A6TG_P%3_"NGHH YC_ (5SX,_Z%;2?_ 5/\*XGQ-X,\,VO
MQ&\&V<&@Z?';7377GQ+;J%EVQY7<.^#S7KM<!XN_Y*IX#_WKS_T50!L?\*Y\
M&?\ 0K:3_P" J?X4?\*Y\&?]"MI/_@*G^%=/10!S'_"N?!G_ $*VD_\ @*G^
M%'_"N?!G_0K:3_X"I_A73T4 <Q_PKGP9_P!"MI/_ ("I_A1_PKGP9_T*VD_^
M J?X5T]% ',?\*Y\&?\ 0K:3_P" J?X4?\*Y\&?]"MI/_@*G^%=/10!S'_"N
M?!G_ $*VD_\ @*G^%'_"N?!G_0K:3_X"I_A73T4 <Q_PKGP9_P!"MI/_ ("I
M_A1_PKGP9_T*VD_^ J?X5T]% ',?\*Y\&?\ 0K:3_P" J?X4?\*Y\&?]"MI/
M_@*G^%=/10!S'_"N?!G_ $*VD_\ @*G^%'_"N?!G_0K:3_X"I_A73T4 <Q_P
MKGP9_P!"MI/_ ("I_A1_PKGP9_T*VD_^ J?X5T]% ',?\*Y\&?\ 0K:3_P"
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ML_\ MK3_ /GY7\C1_;6G_P#/ROY&CDEV#GCW-"BL_P#MK3_^?E?R-']M:?\
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MZKCAL$_G1J/AZ"[1$A\Y%8V\<^X$[HH22%'N?6BS%>)T9&"124PS9)/ER?\
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M=%HO_((M_P#=_K6A6?HP*Z5;@@@[>A^M:%<$OB9VP^%!1114EA1110 4444
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M !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
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M **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
MHHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "B
MBB@ HHHH **** "L3Q!]VT_ZZ_TK:K/U.Q>^2(1R*AC;=EAGM5TVE)-D5$W%
MI&'15W^Q+S_GYB_[X-']B7G_ #\Q?]\&NOGAW.7DEV*5%7?[$O/^?F+_ +X-
M']B7G_/S%_WP:.>'<.278I45=_L2\_Y^8O\ O@T?V)>?\_,7_?!HYX=PY)=C
M@O$;:>GBNQ?Q %.D?9)!#YJEHA/N&=V.,[>F?>L^+6[I-06&QO)8S'=I!;:9
MY/RM:; ?-)(W>ISGC&*]-.A79&#<PD>\=']AWF<_:8<^OEU//'N5RR['DK:U
MJEMI^DR7WB2X@>]T^2Z+>0G,HQL0#;P/;O5N/Q#K,E\GGW4D%^+B"-=,$(VR
M0L@+R=,\$L<YP-N*]';PQ(]['>-)";B.,QH^P\*3DC'X"L;[5>?\)^/#/[G_
M )!QO?M&TY^^%VX_&E>/\P[2_E.%OM?UBP\.V-R^J7CWUU!)<KE42,$, $QM
M);_=')Y.:MZC<3Q:CKA>]F>23[%+%:R*&3:Q3<R@CH#D5ZA_8=V?^7F'C_IG
M1_85WG/VF'/_ %SHO'^8+2_E/,+WQ#JR7-XT.H2F]26[273_ "1MMXD1BDF<
M9[*<DX.ZHKF\U(P>1>WDEU(HTZ\@D= I2623#*N!TQGBO5/[#N\Y^TPY/?RZ
M@N/#$EV83/) Y@D$L>4/RN,X/ZFB\?Y@M+^4B/WC25=_L2\_Y^8O^^#1_8EY
M_P _,7_?!J^>'<CDEV*5%7?[$O/^?F+_ +X-']B7G_/S%_WP:.>'<.278I45
M=_L2\_Y^8O\ O@T?V)>?\_,7_?!HYX=PY)=BO9_\A:T^K?R-=/6+::1<07L4
M\DZ,(R> I'48K:KFK23:L=%)-)W%HHHK(U"BBB@ HHHH **** "BBB@ HHHH
M **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
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M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
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M@^Y:?]=?Z5I2^-&=7X&9M%%%=AR!116<=;M%_M1GWK#IO$\I'RYV[B!ZX&*
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M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
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MZ?I6L7=Y;0/)_9DB6ZQ_.8&+R/L3O@!E&17K_P#8-C_SS;_OLTG]@V/]Q_\
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M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
M!1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %
M%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 44
M44 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !111
(0 4444 ?_]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>image_003.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_003.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1" !N G # 2(  A$! Q$!_\0
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M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
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M?B7K4^BWGPHF^%5JFN^)[7Q5J]E?6:^$)H[IXO%$6KVD5M EG;O97%OJ4$L
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MPM%%%4(**** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
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MH(/#_P!DG@O9OVUH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
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M8D+=?MA7#,S9*@2,27!W$@@C]]\ ]0#^%+64J492YFVGIM;IZE*32M9:>O\
MF<?\/WU"3P/X2DU6UDLM2;PYHOVZTET-?"[V]VNFVJW$1\,IJ>M+X=$<JNBZ
M&-9U?^RU467]IWWD_:9.PHHK4D_C^^-\"?\ !+G_ (.<_@C\<H,:!^SK_P %
M?OAM-\&_'TN[['H-E^T'HLWA[0M.N7$Q%BFHZEXOT[X2WTEV9(KAYOB9XOG4
M'SKKS\;X_?"'P7_P6M_X."?BA^SU\0K"V\7?LC_\$ROV2?&GP_\ &5E();W1
M[W]H?]HGP]?:!=3QQF06T?B#P[+X@AN[)AY;6?B+X$'S6D>-HH_NW_@YV_9D
M\0?'[_@G):^-?A3X1^(7BO\ :5_9R^.OPG^+?[.]M\*O ?B?X@>.9/&"^(H/
M#^M:?::9X2TW5=4L=);PYJ=YXCO=3FM1IEGJOA709KZ6)8XFKE/^#8'X _$W
MX??L=?'K]H+]I/PE\3_#'[7G[6W[5OQ0^)_[0?\ PM_P%XD^'WC&;4;:> ^'
M8H],\4:5I-WJ&A7G]MZ[XOLM4L89-*&H^,-7T>VE6;1[BW@ /C3_ ((,?MRW
M/[#_ /P3N_X*1?LM?M0ZBD7Q!_X(V>.OC3)>Z3J%Q-#/K/PTNY_%FN>$M-TB
M&4RRR0:W\4M!\8Z1HC6CRP&T\4^%8HP@NX))_KC_ (-L/V1KH_\ !-CXG_M!
M_M%:/;^)/B;_ ,%3_B'\4_C[\9O[5@9I/$GPZ^(4VN>'O#>CZ@)B\LVD^(M)
MU+Q9XUM(Y)90;/XBR ,VYF?\(O\ @XF_8D_:0?\ X*G>,+C]E3X>_M.7GP-_
M;S^#OP T/]N;6O@Q\ _B-X[\&VL'AGXI:3'=7EUJOA7P[JNG>(-2LM&^&'@G
MQSJ&AZ5-%K*:GI]S%J!FA\2M#-_H(_#/P)X3^%OPY\ _#/P'ID>B^!_AYX+\
M+^"/!VCQ1F)-+\+^%=$L=#T'3UC*1E!::78VL!5HT8%#N56R  ?R7?\ !O+\
M78?^"?OC'_@JM_P2E^/_ (F;3-._8 ^)7CW]H[X=ZUK,FQKK]FG5K1=2\1>)
MH4N&B>'2;/1X/ OQ!G55\A+KXGW;F;=NDD_&*X_8-\<_\%&_^"4?_!3G_@M5
MJ^@7MK^U#\3_ -K75_VL/V<=4MH[N3Q/X6^ 7[,^L:QHNO:!X>OU*W,=E:^'
MM3\96-O;VJR-->?!?P?)!AHHH4^S/^#I3]EG]J'2?VT? '[0'["/PN^/_B[Q
MM^TW^R%\0?V;OVK6^#'P;\?^.]$U#X92ZM:Z'91>)=?\+>'M6TX:EXL\-W<W
MA^^T?[3'K$.C^!?#]R(/LUU"TO\ 8S^QK^SE\,_@C^PW^SS^S+X;T.:[^&7A
M+]GKP3\/Y](\2Z'>:-?>(--U#P=:P^)[CQ5X=U6&"_T[5_%=[J.KZEXGTG4K
M>"\MM3U34+6\ABG62-0#^9K_ (*C?\%/M9_:K_X( _LE0?!FYBU/]HO_ (*Q
MWOPF_98T_P .:7*_VP>,YM7M] _:(TV)829(=/;Q;X=N_AW<B57/V#QW8RF*
M:&8.>I_X.&O!>H?\$\O^#=_X6?LB_!2YU#2O"5OX@_9S_9<\:>(M$S9QW'A"
MTT?7O%?C37-<D5ENUL_B#XO\$Q?\)"L.Z75)_%-W9W@DM;^\23\DO^".7[ W
MQ_\ "_\ P6E^''P:^,_PX_:A3]A;]ACXO?MF?$3]BW6_B1\!_B5X:^&%YXRU
M;54LO#NKGQ'KGARUTO1'U_3O#FD>/M,U;5M3-KJOB3P9HEKI#"\U^W2?^WW_
M (*4_L)^ /\ @I'^QE\9?V1_B!J#^'X/B'H]K=^#_&<%J+VZ\!_$;PS?0:[X
M&\7PV9DA-[;Z7KMG;Q:UIJ7%K)J_AV[UC1TN[-K\74(!Z+^Q#\ _A7^S#^R/
M^SQ\#/@MI.D:5\.? /PF\%:;HDFC0QQV^O37&A65_J_B^[F0;M0U?QCJ]W?>
M)]9U2=I+C4M3U6ZO)I&>8FO;_B;\-O WQE^'/CSX1_$[PW8^,?AQ\3O!_B/P
M#X]\)ZFUPNG>)?!_B[2+O0?$>AWKV<]K>1VVJ:3?7=E-):7-O=1I,7MYX9E2
M1?Y&?V1/^"HO[?'_  1_\ ^&_P!BC_@K1^PU^TS\4_!?P8TZU\"?!C]M#]ES
MP;+\:/"/C3X;^'H8=/\ "NG^*I$GT6PGE\/Z$EC9V>KW&MZ7XW;1;>SLO%'@
M1-=L[O5=4[;]I?\ X+L_M6?MQ^!_%G[,W_!'S_@G?^V?XA^*?Q3T'5O \O[2
M_P :_A[>?!'X??!K3?$MK>:!?^.=#UW^VY[*R\1Z,EVMYX=UWQ5XL\&6^@:N
MEOJ8T_7;JR31KD _K)\*>%?#G@7PMX;\$^#M%T_PWX1\':!H_A;PMX=TBW2S
MTK0?#OA_3[?2=$T;3+2,".VT_2]-M+:RL[= $AMX(XU&%%;]?DYX"^+?[9_[
M!7_!++4?BQ^W?H=E^UM^TS^SG\,9-0\6Z?\ LPQ:_K?B'XOV&D2:;8:+>7@U
M[0-+G?QM:V%V9_B7K^F:-<Z/<1Z+K/C33K K=MHMO],_\$^OVS/"7_!0;]CO
MX(?M@^"/".O^ O#WQH\/ZOJL'@WQ-<VE]K'AW4/#OBK7O!FN:;-J5@D5GJEM
M#KGAS43IVJ006HU#3FM;J6RL;B66RMP#\.O^#OQBG_!(&^8*7*_M._ M@B_>
M8J?%Q"CW8C ]S72^!_\ @M_^V5I_@OP?IEC_ ,$$/^"E>J06/A;P]96FHV^A
M:<+/4(;;2+.&&]MYCX>(-M=1HL\,A'S12(Q )P*__!U[X/\ B3\6?^":WAOX
M+_!WX0?&/XS?$?QK^T1\.M>TKP[\(?A=XR^)$]CHW@6Q\0ZGX@U3Q'+X3TG4
MXO#MBD-_:6]A/JK6XU.^G6TLA*\=PT']#?P(\00>+/@C\(/$UKIOB+1K?7OA
MCX%U:+2/%_A_5/"?BO2TOO#&F7 T_P 2>%]<M[76/#VN6>_[/JNC:I;07^FW
ML<UI=1)-$X !_+5\+_@3_P %"/\ @J[_ ,%>?V2_V_\ ]I7]C#Q%_P $]OV9
MOV"_#OB!_ OA?XH^++'7/C1\8?&&NQ:C<V=G)IMA9Z1<Z5I::QJ&G:AJ9O=#
ML])TW1=(U#2+;5M>UC7I/[+_ *[**_-+X9?\%%;[XC?\%(_CG_P3TD_9/_:'
M\)V7P6^&NE_$*+]I[Q#X<\CX)>-VU"U\&W8T?0M4%NL:K='Q>]EH5^FIWLNL
M:EX7\5V<FF::=(>20 _!C_@WRT#1OVF/^"IW_!;?]N+XQVZZW^T/X*_:3N/@
M/X#L_$JV][K_ ,)/A>?$WQ&T==+TD2B4Z4EYX?\ AYX2\$6UU8F.6+2?"&J:
M:MS+;ZKJ(N?[%*_D._:U_8W_ &]/^"3O_!2?XH_\%5?^":OP;O/VKOV=OVJ%
M-Y^VY^QUX:F-OX^77Y+UM5UGQS\/]/MK6]U#59KW6Y;WQEHNJZ!IGB#7?#GB
M+7/&6D:MX:O?!NOM<V?OEQ_P='?LUKX8$=I^P9_P4XNOC&;<Q?\ "EV_9A\C
M68M:6U$ILI]<_P"$MFMUTW[6?L?]H0Z9/J0_X^&T 1G;0!_0]X>^!GPC\*?%
MWXC_ !Z\/> M"TOXQ?%WP_X&\*?$?XA00S/XA\5>'/AK'K47@C1KZXFGEB@L
M- 3Q#J_D0V$-H+IKE)+\W<EI9-;^KU_-?_P3&\=_\%Q/VF_VT_B-^V9^T[\*
M_"W[)?["OQ(\,Z3X$\+_ +'?Q:\0^*;GXL:'I'AFSUN^\*_%#P=H,>ESMX<\
M=7>LWXLOB!<>,+7X?V?C/1-4"6OA5SX4\,:I'^DO[-7_  42U#]HC]M_]KO]
MC.X_92^/_P *K7]E46)M_CQX]T,6?PN^+'VK4K734_X1.]%K$D']KQW1U[P@
M(]0U=O$7A>SU#5[A=%FM?[/D /TKHHHH ^!_B5_P4+^&?@WX@^*OAE\.?@]^
MTW^U!XI^'6O6?ACXJO\ LS?!R\^(7AGX6^(KVPAU3_A'O%WC;5]8\)>#IO%%
MAIMS9WNM^#O"NN^)O&&@07UA_;>@:?)>VL<OH;?MU?LH:5\'M,^/'Q"^,_A;
MX'?#34O%E_\ #]M:_:*>[_9\N=+^(6DO?0ZOX#UG2OC%;>#-2TWQ9IMQI>J0
M7&DSVWF3'3;Z>Q>[M(&N*^(_@I\5OB)_P3ZTOQ[^SY\7/V5_VF_B?X=_X7E\
M:/B'\*/CQ^S5\)]6_: T+XL>%?CA\5/&/Q<MY?B+I?@>2Y\:_#?XG>$K[Q?>
M^$/&+>-/#]KX2U==%TSQ)X?\87UIK#Z9I/"_\%"_%'Q_^+_P+_98^*6B_!/]
MIGX$:[X0_;$/B=['P-\!/!?[7_QO\%_#6'X+?&WPOHOQ"\0? KP]_P )[X3A
M_P"$DO\ Q)I&E:EH6H7.N:IX&&MV][<.NMVBV]O*?[JA/27M7ERJU':*H5,5
M[%8FFZ;<+_5YSK4.2;52$J'UBK5=*K!3;_B5HM.+IK'.E37O^VIX;V[P]132
MD_\ ::<*-;FA^[M7>'IT_:TI./Z Z7_P45_8&UOP%XJ^*FC_ +:/[+NJ?##P
M-K'A_P .^,_B/8?'/X;W7@/PKX@\6"\;PSH6O^+X?$;^']*UK7UT^];2=+O=
M0AOKY;:5K>"10"7VG_!1#]@G4/AUK7Q>T[]M#]ES4?A5X;\1:3X1\2?$C3_C
MM\-+[P/X<\4:];W5UH6@^(/%-KXDFT71-4UJ"RNWTFSU2]M)M2-O,EFLTB%:
M_*_Q?+\:OVD/V8O@?X%^%OACX[GX]?#K]LW]F_6/%'QK_:F_X)ZZ]\%]+U/2
M5\5^--8C\?\ B+X":.?A39>+/ ?P[T-X]$\0WF@:]X;TW3IY=-U&\UJVU"]N
M%D^J?V3OV>/CAHW[6WQM\7_MA_\ "N/'?CK3?A3X1\#_  H\8?!+]FRY^#_[
M/_C'X/WOB6[\33WOB&37/'OQ9U#4/CKX=\;P:KI%[X5UKQ5#;^$_!<^GZ]X-
MMKZV\?>)[BTZ%23=1<ZCRPJ2IREI&I['#8/$.4%\<U6EB:E*$'&A.FJ,ZKEB
M/95:+S<THQE9W;@I15G*+J8K$X>,96=H*$:$*LYWJI^UITW3H^UIU8_47@?_
M (*+_L"?$V_U#3/AO^VG^RY\0-0TBQL]3U>U\%?'3X;>*9=)T[4?$.A^$M.O
MM4&A^([X:=:ZAXI\3>'?#=A/>F".]UW6]+TJU:6^O;>"1?B5_P %%OV _@UX
MU\0?#;XM_MK?LK_#+XA^$YX;7Q/X%\>?'KX8^%/%_AZZN+.WU&WMM9\.:WXF
MLM7TVXGL+NUO8(;NTBDFM+FWN(U:*:-V_.ZT^ ?C:R_X)8Q>#K+X'^)K'XL#
M]I6WU@^$;/X=W5IX_'A8_P#!2BT^(<FI_P!CVVF1ZR-#/P_MH?&;SB/[)_PC
M%O#JA_T6%"OH?P5_90_:/UC]K+]KGXJO\;]>^$_P?U/]L>+Q,GP1\2?LR_"'
MQ+HWQC\'V/P6^!NE:MK^D_%KQKH$_P 0X] \67FCZOX:^V^'-36ST.\T.]&C
M[9UN T1BIJ%GR:+VLIM.,>;+\HQD9)1M4Y(U<SJ8:24*LW/!U;1C+VL,/I52
MI>TWJ<M:I2@H63J*EC<?A6U=N*=2G@HUX.4X4U'$4_?E%TY5OT9\3_M7_LQ>
M"/!?BKXC^-/V@_@UX/\  '@:_P#"VE>-O&?BKXC^$_#WAGPAJGCC1]$\0^#=
M,\4:UJ^JV=AH&H^*="\2^'M7T"QU6>TNM6T[7=(N[**:'4;1Y?-?#'_!17]@
M;QMX=\>^,/!W[:/[+OBKPC\+-(TO7_B;XK\._'/X;ZSX9^'NBZYJ\6@:)J?C
M;7]/\17&D^%[+6-;FBTK2I];O+)-0OV-M:&:565?RF_;*^%/QGB\$?MTZEX(
M^'GQJTR>Z_X*.?L._$_P+K?PP^ 5Q\:O%+> ?AUX#_96M?$_Q%^&_P )+[2-
M0T?XJ:7X'N/!_B.UN](^P:AI)NO#]_930/):I"U#Q-X[\<?$[]A7XV> ;_X7
M?MK_ !N^*_@SQM\ /B)J/B/XE?\ !.;5/V:/&/CWP#H?[3?PA\3ZOX*^'_P[
M\/\ @[P[IOQ)U/PIH?AO6]>U#3-!L+K4'L#'-JNW=:M(4U"H[\WLX2A@)KGL
MW1AC(8&5:I5Y;*4,%'%U9UXI4Y2AA*L8VJ.4*974J*BE^]G?%1E[/15)X9U5
M3ITKM\LL7*E&G0<I3495J;G>"YY_ME\$/VL/V7?VF1K7_#.G[1?P/^.S>'/*
M_P"$AC^$/Q3\$?$2;0UGV>0^KP>$];U6;3HIS(BPRW:0Q3.=D;LX*CR;]I7]
MM_P]^S?\2? 7PCA^ /[3GQ_\?_$'P3XN^(FFZ#^SG\._#OCJ?2/"/@C7/"WA
MS7=6\1R:_P".O!D6F1)K'C/P]9VJH]T]T]\3&,0S;/F3P-XIL_VI?VJ_V;_B
M;\(?V3OCU\!=,^!4_P 4KWXJ?%_X[_ /6/V;[_7_  5XO^'FK>&-+^"?AO1/
M&-IHOC;X@6OB/QSJGA?XAZDT6B2^"?#;_#>WO9]73Q//I-C)M?M3_LX?$[XZ
M_M\? /4?"7Q<_:9_9V\*>&?V3_V@=.UOXQ?L]6/@"VCNO$&M_%CX 7>A_#GQ
M3XE^*?PG^+/@^V&KZ?HNN>(].TBVTK3=>NW\.RW4.H?8K>>WFF<)7P?*I1]M
M4Q"JQDZ3:I4*&+J0JIWM"G7E2IN"J*-9\E2$(R]K0G,BX<N+<I1E[+#TJE)Q
M51+VU7$86DZ$HI-SJ4859RDX<U)*I3G4</8UXQ^C_@I^W/\ !OXOG6-(\0Z5
M\1/V=?B+H'B?P+X1U;X1?M,^%[?X4_$:/5_BF=:7X7C2K*;5]8\.^*[;XB2>
M&_$=KX4G\'>)?$ O=3\/ZYHMPMIK6E7VG0?17BWXL_"_P#+K4'CCXA>#/"$O
MASP+K7Q/\0)XE\2:3HAT/X<>')XK;Q!X[U;^T;NW&G^$=$N)H8=6\071BTO3
MY)8UNKJ(NN?RY^-?['.M? /P)H/QA\&:E^TE^V/\6-#_ &E/V8?BK\7_ !+X
M[U_PCXR^.GB_X1_!#Q/K8A\,> ?#/AO0OA9\/EM? 5AXU\4^*])\#>#O#/AZ
M_P#$M_?^(KH#7_%>JP+=>??'WQ9\0_VQ?AM^V7XY^&W[-?[3G@[0(?\ @G=\
M?_@IX8L/C)\&?$?PO^(/Q#^*OCOS-4TCPQ\/_A1XIC@\>>(?L]IH<:3:I<Z#
M8:-?ZEK.E:5I%UJLS:F-/C$34*$ZE%*=6E3K2KTU[3DA[+"4ZT*D?:\M25.K
M7J*BK.5ZD*T*22C!QNA3YZ^'IU9.%+$8C#THS;I*<8UL=##U.;E;IJ5'#^TQ
M%I<J]FZ,ZLE^]1^D'P>_;F_8M_:%\0WWA+X#?M:?LX?&;Q7IFDW.OZAX9^%W
MQI^'?CKQ!9Z'9%5O-8N-&\->(=2U&/3+0N@NKYK86UN9(Q-*F],^\:!\0? G
MBKP/8?$SPSXQ\,^(/AWJN@GQ3IGCG1M;T[4O"6H>&A:O>_\ "067B"TN)=+N
M=&^QQO=C4H;I[,VR-,)C&"U?S>?LT:;^T3X]_:/_ &6K[7C^V3\8-(^%NM^*
M=5UFT_:%_P"":7@[]ASP9\+-,U;X,>._!-YX_P!'^*^B^$?"NM>+_$FFMKD7
MA32OA+I]QXCTSQ>/$\FK:C81GPOI^NZ7]'?LC_M5W'AS]B[X+?LC>(_V2OV^
M_#/Q3TS]GS2_@SJM_P")_P!C+XU:#\.M*\:0^!IO#\O]H?$2^T!/"MMH']K#
M[/;:\VH?8[M)+=X-TEQ%"=,5%4</BJE%JM7I4*]7#4$[RQ+HULQI*RBKJ-2.
M%PTDH2F[UWR3J)PMGA?WU3"*M^YI5JV%IXBI9_[+&O0PE2?/SI+GI3K5HMSC
M%<M).I"DU*_ZW>/?VI/V:?A7\-_#OQC^)W[0/P7^'?PG\7V>F:AX3^)/CCXF
M^#?"O@?Q18ZU;6][I%WX=\3ZYK-CH^M6^IV5W;7MC+IMW<I=6<\5U"7@=9#W
M/PV^*OPP^,OA>T\;_"+XC>!?BEX,OF"6?BSX=^+-!\:>'+F0P07/E0ZUX<O]
M1TZ286]S;SM"MR94BGA=D"R(3^)'PF\/>)OV7[/]EWXV?'?]D/XU?'?PW#_P
M3_\ V7?@KX;E^''P@N?B_P#%?]E;XC>!_"]XGQ8\$ZO\$XA+X^TFQ^*DVK^&
MFUGQEX&\/ZQ>P:IX /ASQ]'IFAV/AR];]:_V;=>LO$W@O7_%&E_LX^(/V:M%
M\0>+]4UK3?"_BSPYX0\(>,_&4-S8:8+CXA^*O!7@Z[U"?PSK6O74,]H-*\5S
M#QJ]AI=A=:[8Z;/<QZ9::U:<*=3%1C-SC0K8B$9)P2A&CC,3AX*LV[3J5:%"
MGB8O#\T'#$0=-U*,*E594YSG3P\G%1E5IT)R34_?=;#4JTW25E*$*5:I.A+V
M]I*5*:J*G4G2A+)^*O[7?PA^#OQ[^ /[.?C"3Q+_ ,)[^T7<>);;PA>Z3H@U
M#PCX9DT#3I+O3?\ A8WB'[9!%X.7QYJ,%UX7^'/VN"=O&/BRTN]!TU3=V\NW
MTOXO_'7X)_L^>%O^$X^/'Q>^&?P8\&FZCL5\5?%/QSX9\ ^'Y+Z4$Q646K^*
M=3TNQFO)%!=+6*=YV16<1E58C\4OB!^QU^WY^V-;_M&?&?PU\=OA+^SA8?'[
MQ/X0G^%'P[^,W[)OQ$\3?&_X/^&OV8_%UU=_L^ZG%XV_X:"^'0\#:OJWCK2-
M0^-\NFR_"_5YM"O/B'=Z??#Q!#!]E/IMW\0/&UK\2_A%^V_^T'^Q+\<?B;HW
MBO\ 9D\,?#C_ (0_P7\(-3^*'Q6_9$^-VC>+?%EQ\8;*S^"=\D7CC4/!?QH:
M^\/V=A\4O 'A[7-7NM(^'>@1^(K:R\'Z[INH1Y12=&DY25*KS<]?VE[0I8BA
M/$82FHPO'VJG3C@)R=5Q^L5XU*ZH*$(5=JGNU9J$95*:C[."@US2K4*].CB9
MWDD_9.G5GBH14')TL'4C1E6=5RA^J?A?]H?X ^-_AO??&/P;\</A%XJ^$FF6
MIO=4^*'AWXD>#M9^'NEV@@M[IKC4_&6GZS<>'M/B2VN[6>1[S48!'%<0/)M6
M5"V-\%_VJ?V9/VCUU!OV??VA_@C\</[)$K:JGPF^*7@GXA2Z:D$L,,TE_#X4
MUO59;.*.:YMXFEN$CC$D\2;MTB _G-\9/#^K?%OP1\)OC3H'[!GC@?!CX;_M
M+'XN_$O]ES7?!_PS\+?%3]H+0)?AKJ7AG1/C7=?!]]=MM,U3QK\+?'U]HGC'
M0_AI\5-2T[QIXAL/!EIK-OIMEXPTWP=HAZ[Q)K&J_MC?"#]H7P_^SS^RC\7?
MV=?%_BSX#>,/ FB?&_XZ_"B#]F?Q1J^LWUU;M9?"C3-.U:.S^-5MX=\10KJ?
M]J^-$T'3_#GAIY[+5-"N-:UAE%@227M&E*\(S;I-IU*2C3P\XUJTH*2E2FZM
M62IT(3Q'L\-.DH2S"<,&*-FZ2<X\M245[5)\DG*M5INE!2<6JL(TZ;E4J3C0
MYJ\*CG'!TZV)C]M^$/VP/V3OB#\3M2^"O@/]IOX >-/C#H[3IJGPM\*?&#X?
M^(/B#826L33W45SX0TKQ!=Z]%+:0H\EW$UAYEJD<C7"QA'V^OZ+X\\%>)+WQ
MAIWA_P 6>'M;U#X>ZR/#OCNRTO5[&^NO!VOG1].\0C1?$L%M-)+HNJ'0=7TK
M6A8Z@L%R=+U*POQ']FNX)9/Q ^)=WX=^/OP3T/\ 9&^"7_!,KX[_  )^+^AS
M^!+;X?ZWXR^ _AGX4_!W]DOQ3X=UC3-1@^+/A;]H;0]1E\#Z]+\+A:76LZ#'
M\#=;\7>)/'=Y';>'6TRWL/$&O26'OLOQM\5_LF_'K]KS0?%_[+O[6?Q.LOCS
M\6O#?Q-^$GC+X ?!35OB]X+\3:;<? 'X1_#>^T?7_$7AJ^:P^&?B'2O&7@75
M[*^3XF/X1T,Z==Z9KEGK5QI!U"YTU3]VG6<+SJ1HXQX:W*XXVO1IX>IAXT(Q
ME*:C6=2M2<7*\ZE)?5ZU3EKQID/>=.]H\U3#>VA>2GA*56K5IUI5I3A"#<(Q
MI58N*3A"4GB*4(.C.I^B?AWX^? _Q=XK\,^ _"WQ?^&OB'QOXT^'7_"W_"'@
M_1O&OAW4?%'B?X4_VG!HO_"R=!T&UU"75-6\"C6+JUTL^*K&UFT0:A<V]F;T
M7$T4;>9?%7]N;]C'X%7\>E_&O]JO]GSX1W\NL:YX>BM_B5\6_ _@@R^(/#,&
MB77B/0HG\2:WIL4FLZ%:>)?#UWJVEH[7VGVNN:5<W4$4%_;22?G;X,_8Q^(?
MBCQW\,+C5M,UWX,?'/X+_L#_ +-&E_"CX[:=HXUZR^&?QK\.^,?BZ_CGX=SZ
M_;%- \>>$]5T[5-(T/XO?#<:H^F>,?"-_:7=M/8:G;^'/$FDW8?!OQ@^+'["
MO_!3;_A:W[-VM^%OCOXPO?VK?#WA_P  CPY-XND\7:Z_P!\*^!M.UWX(ZC<:
M6NJ>+_ 'Q(\2Z$VI_#O4+:RM=2N[6ZL]/U6SMM?TZ_BBO$P5&G6G3DJDJ%&M
M7E"Z?M(QS!X.E&C.FVI3Y8S]M"TIPG&G7IPJX'$0K4UAFZT\%&I%TUBYX6C*
M5[?5:M?!K$U/;*:7[N$ITU3FW!32K4:LJ.*IJG/]'_A?^V%^RC\;O!_CWXA?
M!S]I'X'_ !3\ ?"RUFO?B3XY^'WQ/\'>+O!W@.TM]*N]=NI_%OB;0M7OM$T&
M.TT2QN]7O#J5];_8],@>_N?*M2LI[3Q#\?/@=X1^''AOXP^*OC!\,_#GPG\9
M'P</"7Q,USQQX;TKP'XF/Q#DL8? 7]@^+;W4H="U;_A-9M3TV'PK]AOI_P"W
MY=0LH]*^U/=0*_P?^T=X"^.'B']GKX(?L[_LV_#3P!I?CCXJ:/X#N?BMJOQ9
M\'>-])^#FF?#CX9:3H&N^,? 7Q0U/X=6%MK5GJWQ*O&M/AY8^&Y)[>ZU#1-5
M\;,T9M=,O8)?DW0O@3^T#J'P&T+]BK]J3X'^&_'^A_#C]M#X$Z]9?\*G\$_$
M#Q)^SOK/[+_Q)\>:KXJ3PCX>OO&UG/K']F?L_/)K?@C7[;4IWF\%>$M)^'^L
MK=VT%Y8S6VLJ$%B,30C435#%PP]*I.4(0Q5.CCOJF/JTI)SBDH3IU<-?W%'V
MTJDL13I*4XP\W6HX2K4_=/$8:>(K12<GA'5P%3%X*E64G3DYRJTIT*Z24O>H
MJ$:%6IR+]I/BI\=_@K\#=-EUGXR_%;X?_"W28-$U7Q-<:GX]\5Z+X6L+?PYH
M5_H>F:YX@N+O6;RT@@T31+_Q+X>M=8U:5TL-,EUK31?7$ O("_B?PP_X*%_L
M'?&WQQH?PR^#7[97[,7Q9^(WB5KY= \"?#7XX?#GQSXNU<:9IMYK&I/8^'O#
M/B'4]5GAT[2M/O=0OITM3#:6=M+/<21QJ6KYB^'GPQ^.G@/]L+X/?!3XE>'O
M%/QE^ GP\^"_QZO?A5^T7KUE)XB'_",Z]XA^"=OX?^"/QWU&ZMY8;GXL>#7T
M"YG\(>.;DM_PM'P3IL6K:QY?C[0/$EWJ]_X#_ *<^!O^"DN@^(O@QKEC<?$C
M]IS]HN3P%965C9?##Q/XS\&^,/@I\._"=AJ7PW\<ZC9V46AVVO3KKNBZ%XWM
M;@:=I^H1WEWY[);3[L)Q4:;JQDJT'A<9B:4$G2J.6'QBP=*A5C+VKI59RJ1J
M5(J%1QA1KRH?6*-3#8EW3YJDITYI4)PQ>"PSG)^UI3IXK#O$3Q-)Q=%SI4HT
MZD5S2A[TZ4*[PU6%>B?:'P]_:S_99^+?CKQ!\,/A7^TC\"/B3\2/"DLD/B7P
M#X$^+7@/Q9XRT*6$.9X]5\-:%KU_K%DUOY<@N!/9I]G9&6;8RD5]!5_.S^RI
MH_[27A/XU? #X6:#\-?BMXX\'_"7Q?9:9KL?[3__  3O^#_P$M?@7\+&\(:K
MHEUJ7PW_ &H_A7XCTSX>>,?'6@6:Z9H&G1_"3PWXT7QDNIZU9>(+S2='OGU7
M2/Z)JNI"$84YPGSQFZJ4FHP<E3G&,:GLU*I*G&I&2:3J58\T:D:=6HJ<IRB$
MY.<XSAR.,:4G&[DHNI&4I4W-Q@IRIN-I?NZ4K2A*=.'/&*****R- HHHH **
M** "BBB@ HHHH **** /!/VJ/AE)\9_V9_VA/A+!:K>W?Q)^"GQ/\$:?:L,^
M;J?B7P;K.E:8HSD!AJ%S:NORGYU4\XQ7^-+J^G:GH]_?:3JUA/I^L:/=SZ9J
MEE<PRI=P:I922V>JVDUHP$D4UE>V\T;!X@OF1NA D)5?]M0D@$@9(!('J?3M
M_.O\N'_@X-_8UE_9 _X*-?$W4M.TJ\'PW_:.NIOCYX'O!:FRL5?Q9JEPWQ"\
M*V]POF17$OAWQF;Z94AP;?3-;T3SX4\Q6?*JI<K<;7BF]=K6?1IIZV-J+E=Q
M7777R6NIL_\ !./X@#6/@G::5IUQ)::]\,?$UW;&1"//LS>:@_B30[Z!8TC>
M-%DFNHB<G=-;,Z/YBL%_TD?V:?B_H_QV^!GPT^*.CW\5^OB?PMIDNJM&1OM?
M$ME;I8>)M/N(]Q:*>QUNVO87C?!VA'&4=6/^1[^R%\<+?X'?%>TN]7:8> _%
MICT?Q7'+(8X[**25AI^NW"R*0IT*ZD9KDI$SG3I[TKR55O[?O^"77[>NC_ '
MQ/+\+?B/K,-I\$OB'=Q:EI6OO=K<:/X#\2W-N#'KT<L2.I\-^*HEMK?57B)6
MVNEL=6WM"UX3^=X>O#AOBS&+%2=/+>((PJT*\TE1IXJ,DW"4MH<M65:$G)I*
ME.%1NUE'[?%T'GG#N%EAVJF-R=S4Z,4O:U<-*$83DH*]_@C5BDKN47&.KU_J
MYHJ"VN8+RW@NK6>&YMKF&.XM[BWD2:"XMYD62&>":,M'+#+&RO'(C,CHP920
M:GK](332::::NFFFFFKIIIM--:IIVL[GP7JFGV>C7DUT:V845\R_%#]LG]ES
MX+>-#\-_BE\=?AWX-\?IH%KXJE\&ZIK:-XDM_#E]<SV=EK-YH]G'=7MEI]Y=
M6T\-I/=0PK<-&?)W@@G?^$?[3_P!^/5]K&F?!_XK^$_'FI:!!!=:OI^BW4_V
MRSM+AWCBO/LUY;VL]Q:&1#')=6R3002-''-(CRQ!N7Z]@U5C0EBL+&O+X:$L
M3AU6=U=-4O;>T?,M8V@[]C54*SI^V5&JZ2;3J*G-P5G9WFH\BL]'>6CT9[W1
M2 ^^> ?S[U6O;VTTZSN[^_N[:PL;&UGO+R]O)H[>TL[2VB>>XN[JXF9(8+:W
MACDFGFE=(XHD9W954D=9D>)^/_VG/V??A3\1_"/PC^)WQD^''P\^(WQ T34_
M$7@?PIXW\5Z5X5U#Q9I&C7]EI>ISZ!)K=Q966IW%KJ&H6D#:=;73ZBXE\Z&T
MEBCE>/W*.6.:..6-TDCF1)(G1U=)$=0R/&Z$JZ,K JZ$JP(*D@@U_E%?\%O?
MV[;#]OK]OOXE?$;PW=0ZQ\(_ASY7P6^"DMI<O?Z?K/@OP9?ZBU[XVL0ZJJ0^
M/?$.HZQX@M3;QB0:/-I4$DKR0K<'TK_@EC_P4H_X*(?"+XN>#/ _PO\ VB/'
MNK_"7PY!)JGBGX8_$RYN/B-\.;;P-I;Q/<Z9I^F^(IKRZ\*37_[C2-)N?#6H
M:5)ILEQYL22)$T-<&*Q]+!T:^(K^Y1P].I5G*Z;<*=KJ,=.:;O[L$TY:I/37
MMPV!JXN5.E1O.M5DE&%M+23:;:VC%+WFU973?6W^I?17E?P1^(E_\6OA+\/?
MB7J?A?4?!5[XW\+Z5XBG\,:K)%->Z4VI6RSK$9H6*2V\Z,EW8RLL4TEC/;O/
M!!,SQ)ZI793J0K4X5:;O"I"$X.S5XSA"<79I-7C.-TTFG=/8Y)QE"4H35I0E
M*,E=.THMQ:NFT]4]4V@HK\MK[XX?\%7(K^_BL/V'?@;=6$5_>Q:?=2_M(:5#
M+=6$5U*EC=2P&W)@EN;589Y(2<PO(T9Y6JO_  O/_@K-_P!&+? K_P 24TG_
M .1Z^,?'>6Q;B\DXX;3:;7 O$LD[-JZDJ%FG:Z:T:::T:/H%PUBVD_[1X;U2
M>O$N4)ZI/5>TT>NJW3NGJF?JG17Y6?\ "\_^"LW_ $8M\"O_ !)32?\ Y'H_
MX7G_ ,%9O^C%O@5_XDII/_R/2_U\RS_H1\<_^()Q-_\ * _U9Q?_ $,N&_\
MQ)<H_P#EA^J=%?E9_P +S_X*S?\ 1BWP*_\ $E-)_P#D>C_A>?\ P5F_Z,6^
M!7_B2FD__(]'^OF6?]"/CG_Q!.)O_E ?ZLXO_H9<-_\ B2Y1_P#+#]4Z*_*S
M_A>?_!6;_HQ;X%?^)*:3_P#(]'_"\_\ @K-_T8M\"O\ Q)32?_D>C_7S+/\
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M\+S_ ."LW_1BWP*_\24TG_Y'H_U\RS_H1\<_^()Q-_\ * _U9Q?_ $,N&_\
MQ)<H_P#EA^J=%?E9_P +S_X*S?\ 1BWP*_\ $E-)_P#D>C_A>?\ P5F_Z,6^
M!7_B2FD__(]'^OF6?]"/CG_Q!.)O_E ?ZLXO_H9<-_\ B2Y1_P#+#]4Z*_*S
M_A>?_!6;_HQ;X%?^)*:3_P#(]'_"\_\ @K-_T8M\"O\ Q)32?_D>C_7S+/\
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M^AEPW_XDN4?_ "P_5.BORL_X7G_P5F_Z,6^!7_B2FD__ "/1_P +S_X*S?\
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MN4?_ "P_5.BORL_X7G_P5F_Z,6^!7_B2FD__ "/1_P +S_X*S?\ 1BWP*_\
M$E-)_P#D>C_7S+/^A'QS_P"()Q-_\H#_ %9Q?_0RX;_\27*/_EA^J=%?E9_P
MO/\ X*S?]&+? K_Q)32?_D>C_A>?_!6;_HQ;X%?^)*:3_P#(]'^OF6?]"/CG
M_P 03B;_ .4!_JSB_P#H9<-_^)+E'_RP_5.BORL_X7G_ ,%9O^C%O@5_XDII
M/_R/1_PO/_@K-_T8M\"O_$E-)_\ D>C_ %\RS_H1\<_^()Q-_P#* _U9Q?\
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
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>10
<FILENAME>image_004.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_004.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1"  P )4# 2(  A$! Q$!_\0
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M/B35O%EM=^ _'KS^&M9U6^UUO!BV-KJ^D:EILVE0^(%F>QO!I\LGZQU^./\
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M>IKINK^(8?#0L?D7X/?L;?\ !8SX3ZIJ'Q\\)_M8_!76/C-^TQKFN:S^T_\
M!7]HE_''Q(^!_P (;>Y\2ZA<_#:__9PN/!6C:+XALO$WPN^'][%X.U7P/+K.
MD_#GQ?J(D>Z\1:E8:#X5U2U_H%HH ^,/V*_V1E_99\&^--1\:>-G^,G[1WQP
M\:ZI\3?VD/CY>Z7>Z)J/Q2\;7U[?_P!A6UCX=NM=\06G@[P/\._"]S8>!? '
M@CPY<V'A?P_H.DB;2]%TRYU348G_ "N^$'QA_P""F/[ FG^*_P!FN/\ X)D>
M)/VHOAY_PU%\>KGX%_&GX2_&[P#X6L?$?@;XS_$OX@_'72;OXB^'=6/B[4/
M\MCJ'B3Q19ZCXQ\5'P5X,TUI?#7@RYDD\0M8:OXQ_H@HH ^8OV;/BG^T?\4]
M&O=5^/\ ^RRG[+]S%;6<FGZ!??&_P;\7];U"XNBTDD<G_"":+#HVGV]C;>6E
MY-=:S]K_ +1=K6UT^ZM(SJ;?$7_!6?XK^+OACK'_  2]L_ OC_5O!>M^/?\
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>VLYTN76'TN.&RC]"P#U /X4M !1110 4444 ?__9

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>11
<FILENAME>image_005.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_005.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1"  P G # 2(  A$! Q$!_\0
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M?_@%\$__ )T]?7-%'^K64?\ /K%_^'?/?_GV']H8O_GY2_\ "3 __,9\C?\
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M_P"'?/?_ )]A_:&+_P"?E+_PDP/_ ,QGF_\ PS;\4/\ H\G]HO\ \ O@G_\
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MGJ.M^&[C6M-LDU&QM)[ZR,@(ANVMKRTOH[5["XCNB?ZM91_SZQ?_ (=\]_\
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M^L7_ .'?/?\ Y]A_:&+_ .?E+_PDP/\ \QGC_P#PS;\4/^CR?VB__ +X)_\
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MFF^$KOPQ?Z#\7?B-+?6<>CS^.9O%6HWGC6#QYKFA>+;WQO8ZY%IOB35;W2O
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MD\-:7'\-]'A\2^(- O-3>+PU\/KWPCX>O9_"VL3Z%J#Z7=RS_9M>UGQI%?\
MHGB']DW4?B#I^FZ9\5_C'XB^(-GHESIEKHT5SX3\*:(MKX;LM9TO6;RUN!I5
MM']J\5:J^A:);W'C!?LYLDT\7&E:)87LSW(]C^#?P;LO@[9^)+&Q\0ZGX@@\
M0:EH^H^9JMO:17=O+IOAC1=!O)9[FV56U"]US4M-OO$VJ7DR1[M4UJ\AMH+>
MRAMH4 /+?#O[*ECX4OM%UWP]XZUO1_%/ACP[H'A#PWK^E^%?AMI4.G>%O#VD
MZSHUKI,WAK2O"5CX;O&DM=<GD>\ETY9;22RL+;2ULM,CDL99[G]DGP-J/@"_
M\#ZK>ZA?9\5_#GQ9X?UB2'3Y]1\/7OPEDT23P 5M]1M[_1M6ETQ]&9M3.I:9
M):ZQ'J>HVL]HENULL/UC10!\<ZE^R'I6M1RVFJ>.]:DTZ[U;7?$EU;VWA#X9
M6FHZ?XI\3ZO#?^(/$W@;Q'!X/7Q#\-M>U#3;>+0GU3P;J.F72*&\21NGC":?
M7GPO#O[!/P=T2199?[0DET[0H]'T&ZT>UT+P?J$=_:ZO)KFF>+_%5YX0TK16
M^(OC#1]26UN],U;Q^OB*"*\BNM1N+&?4=6U2YNON.B@#XM\<?L8>%OB3JT_B
MCQ[XHO\ QKXPO= U;PI>:WXM\)?#OQ#8IH.H6MI;6:Z3X8U3PM<^'-!UG1&M
M[RZT[Q'I.F6VMRW&M:K!J-Y=Z?):VEMVGB/]F+PSXJ\->(_"FMZYX@U'2M;\
M+?#OP9I[:E-IVLW6A^'?AO)!>Z?IC_VQI][;^);/Q'J\']I>.+;Q/'J<'B[S
M5L-7CFT^TL[:#Z>HH \;^#/P8\-_!72_$VE^&]D<'BGQ1=>++ZSL-*T3PYX?
ML+^[LK'3WMO#WA?PUI^F:'H=E]GTZWFNEM+,7&I:E->ZKJ,]U?W<\[^R444
M%%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4
M444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !11
M10 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
M !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
+%%%% !1110!__]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>12
<FILENAME>ex5-1_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 ex5-1_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" "Q ?<# 2(  A$! Q$!_\0
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M4 %%%% !1110 4444 %<!\6YI8/#=HT4KQL;H E&(_A:N_KSSXO_ /(M6?\
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M/\5G%#_>)?UV.MHHHKH.T**** "BBB@ HHHH **** "BBB@!110** "BBB@
MHHHH *2EI* "BBB@ HHHH **** "BBB@ KSSXO\ _(M6?_7V/_06KT.O//B_
M_P BU9_]?8_]!:LZGP,QK_PV5/@U_P >&K?]=H__ $$UZ=7F/P:_X\-6_P"N
MT?\ Z":].HI? A8?^&@KR;XR_P#'SH_^Y+_-:]9KR;XR_P#'SH_^Y+_-:57X
M&+$_PV='\*O^1+7_ *^)/Z5VU<3\*O\ D2U_Z^)/Z5VU53^%%T?X:"N>\.?\
MAGQ1_P!A)?\ TGAKH:Y[PY_R&?%'_827_P!)X:LU.AHHHH **** /GWXB?\
M(^ZI_O1_^BUKW72/^0)8?]>T?_H(KPKXB?\ (^ZI_O1_^BUKW72/^0)8?]>T
M?_H(KGI?%(XL/_$G_74NT445T':%9VO_ /(N:G_UZ2_^@FM&L[7_ /D7-3_Z
M])?_ $$T 1>%_P#D4M'_ .O*'_T 5K5D^%_^12T?_KRA_P#0!6M0 5P'Q>_Y
M%2V_Z_%_]!:N_K@/B]_R*EM_U^+_ .@M45/@9C7_ (;,[X-?\>FK_P#72/\
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M24&Y+J%%%%6:A6=K_P#R+FI_]>DO_H)K1JGJUO)=Z-?6T(!EF@=$!.!DJ0*
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M;,T:LZ%&(!*DYP?2G445104444 %%%% !1110 4444 ***!10 4444 %%%%
M!24M)0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
M%%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4
M444 %%%% !1110 4444 %%%% !1110 4444 ***!10 4444 %%%% !24M)0
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MI9$59=B#)8*P8X_ &@#HHP1"H+LQVC+'&3[UB^%;FZNM/NWN[J2X=+ZXB5I
MHPJR%5'R@=A6E:ZC9W.F17\5S$UHT8D$NX;=N,YS67X.5CH;W!4JEU=SW$6X
M8)C>1BI_$8/XT 8NE>+[JU\1WNG:V@6PFOY;?3KW^'<I_P!4_H?[I[UN>(IK
MN&[T86U[-;K->K%*J!2'4JQP=P..@Z8JCI6EV6MZ3KVGW\*S6TVIW"LI[?,,
M$'L1U!K!:YU32==T+PWK!DN@M\KV&HX_U\05OED])%_4<T =S>:;-=W2RIJ=
MY:HJ;?+@* ,<]3N4\US/AF+4M;T_4VN=?U%7AU"YMHV3RAA$?"_P=:[:N2\
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M8$=&-2>)66XU+0K&-@UQ]O6X*#DK&BMN8^@Y ^IJK\2B!X'N\G'[^V_]'QT
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M% %>TL;6PMOL]I;QP0Y)V1K@9/)-,LM,LM.\S[':QP>:V]]@QN;U/O[U;HH
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M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
M"BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH *
6*** "BBB@ HHHH **** "BBB@#__V0$!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>13
<FILENAME>ex23-2_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 ex23-2_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" !\ L$# 2(  A$! Q$!_\0
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MHH **** "BBB@ HJHVJ:>DK1/>VRR(<,C2J"#[C-3Q3Q3IOAE21.FY&!'Z4
M244P31,<+(A^C"GT %%%% !1110 4444 %%%% !1110 4444 %%%% !1110
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M^"!W'F.^M"9E'J 1^F:$P.PHJ.">&YB$L$J2QGHR,&!_$5)3 **** "BBB@
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MVLQ.3E>A_*O8/ GQ>U/4KS[+KMO!)  -UW"-A3/3*]#^&*\+C1I) BKN=C@
M=<U[1\-O" FN8HG3,46)KE_5NR_Y]ZRE)K1;FL8IZL]R1PZ*ZD%6&01W%.I
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MI_X"_P#UZZ^BCDK?SK[O^"'-#^7\3D/^%C:3_P ^6J?^ O\ ]>C_ (6-I/\
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MZ/\ A8VD_P#/EJG_ ("__7KKZ*.2M_.ON_X(<T/Y?Q.0_P"%C:3_ ,^6J?\
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M:I_X"_\ UZ/^%C:3_P ^6J?^ O\ ]>NOHHY*W\Z^[_@AS0_E_$Y#_A8VD_\
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M^7\2CI&JP:UIZWMO'-'&S%0LR;6X..E7J**W5[:F;M?0****8@HHHH ****
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M **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
MHHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "B
MBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH 0J&
M!# $'J#WKB==^$_A/7/,?[!]BN'))FM#L.?]W[I_*NWHH \VT[X/:7I=OY5O
MJ$^3RSM&N6KK= \+6.@*[19EN'^],X&<>@]*W*,5"A%.Y3DVK'*>-_ FG>-=
M.$5Q^YO8A^XNE7+)['U4^E<-I_P!L8T#:AK,\LF/NPQ!%S^.2?TKV2BK)N>;
MV7PEL[%@D5X$@SDA(0&/XDUVVDZ%I^BP&.R@"$_>D/+-]36E14*$5JBG)O<*
M***LD**** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "B
MBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ***
M* "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
3 **** "BBB@ HHHH **** /_V0$!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>14
<FILENAME>ex23-2_002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 ex23-2_002.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1"  F 'L# 2(  A$! Q$!_\0
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M6^\=:WKOPZLM*?PJEG//IUEXD:[\2Z$;:SM-< /U#^"O[1'P(_:0\/ZIXK^
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M?39I!;CU^BB@ HHHH **** "BBB@ HHHH \'^"'[-'P6_9UN?BGJ'PE\'?\
M"/ZQ\;/B7K_Q=^*GB'4-<\1>*O$OC3QYXCD#WVJ:OXA\5ZKK>LM96J PZ+H,
B%]#H&@PRW2Z-IEB;Z^:Y]XHHH **** "BBB@ HHHH __V0$!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>15
<FILENAME>ex23-2_003.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 ex23-2_003.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1"  Z ND# 2(  A$! Q$!_\0
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M]'Q77_B.GP__ /FAK[>HH_U8RS_G[G'_ (D7$/\ \]P_M#$_RX+_ ,-N7_\
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MB3_A0O[77_1\5U_XCI\/_P#YH:/^%"_M=?\ 1\5U_P"(Z?#_ /\ FAK[;,B
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M  H7]KK_ */BNO\ Q'3X?_\ S0T?\*%_:Z_Z/BNO_$=/A_\ _-#7VX'0IO#
MI@G=SC ZGZ#UIHEC(R'4C9OSG^#GY_\ =X//3M1_JQEG_/W./_$BXA_^>X?V
MAB?Y<%_X;<O_ /F4^)?^%"_M=?\ 1\5U_P"(Z?#_ /\ FAH_X4+^UU_T?%=?
M^(Z?#_\ ^:&OMP.A8H&!=0&*YY"L2%)'H2#@]#@XZ4,ZIC<P7<P5<G&YFZ*/
M4GL!SU]*/]6,L_Y^YQ_XD7$/_P ]P_M#$_RX+_PVY?\ _,I\1_\ "A?VNO\
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M_P -N7__ #*?$W_"A?VNO^CXKK_Q'3X?_P#S0T?\*%_:Z_Z/BNO_ !'3X?\
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M.WP^\#WB75O\6OB!X!^,WQRN+^":*'Q3J7CKX#>/;#XWZH/$%A=6H@A\0R_
M/QQX%T?S_#QLXYK#PA?.8%2?0/$MC<6?[2^4A 'S<9Q\S< C&!ST Z#H*C-I
M;G&8\@!E W-C# *P/S?,& &X-G) )Y ( /Q=M8Y4^$O@*36;.\3XK7Q^ 3VR
M:?HG[2T-[JWAV\\1?"63XWS_ !%T:[<N^I:=<2ZI%>OHMW;W-OI-Q>RE;=#?
MJ._'A;6?$OBCPOIGP\\+Z3XA\86/@/XL:W\3O"NH7_Q_\/?#"[\96"_#*+X;
MZ5H^M^(;[3[G1-0UOP_/?O;?;KB^LVDN]>NS:SO:W,L/ZR^1%Y@E*DNOW6+,
M2N1@XY_B &[^]WS7&?$BYU#2O 7C?6M$N(;+7-*\)Z_JNE7D]@-5@@U'2])O
M+VQFGTMKJS348XYX4WVANK8W"9A^T1!A(H!\;O)XCG^''[,L'Q%O_B;=_#^Z
MMM6'Q.F\.Z1XMM=>?Q=_9<\GACPM\0--T^R?Q3%\-=,E_P"$@T;4-4@V27GB
M+1_ ]U=WAT74+R_/ V\_A2X;X6I=3_M4Q_L[:GXK^*B?9_%=C\39K^_\76.K
M:!#\/](\1:;I^G7'Q#TSX&?V;%XPN/!=IXLM]"TP7=EH<NKW$&_2(+^Y\&?B
MW^T+XI^#FN_$;QYXI\;:7JE_\/2/"VC^+?V;-!\"6]AXNU+X?V/C2U^(0MM)
M^*7BZY\1^ -!NGGTF^MKJ[T42:DQL[F8A(;J7%\"_MC^./$,?P,\0>+5T7P7
MX=TOP9XIF_:KAGT&2Y>V\>:3\+?&?C--$\'WO]INFB)HS>!I?%%_9W"ZK/K.
MA^,/"5MIKQB:6Z8 [7X;^(+KPIX_B\1>*)/BO+\')] ^-7AWP1>>+]!\=:KX
MEGTQ/%_PWO=%LM=T.TTFZUFTL(7C^(-K\+KK5;"'6;SX>16 O)/M\[05X9X9
M\)_&S3/!GB;6[G0M6O?$GA7Q#\)](O=2UZY^)<WQ$\*>'=2\ ^ 6U?QAX!MM
M.OG\->.;GPM?ZCJ&I'PY+9RQ:EJ\6OV.OZI ;.:QE[_X4_M:>-?BA86PTKQE
MH+:X_P ;/@S-<6W_  JCQEH5O9?!7X[OJEMX=\*&3QO#X:N-2\4^&[S2-<T^
M^\6:=#=+.FGV%Q>Z59MK:0Q_6/PJ^(GC?Q%\ _A5XRU*UT'Q3X\\5:/X:N/$
M/^DVO@;2;H7VH1V6N:M96EQ/JD=J+2!WN[31DN+DW<HBL8KMFE62@#QG0/AY
M\+?A;X\^(.LZ\?']OX$^"7@OX+^)]&\07.H?$S6X&UQY/B2/%-_%':RZB?%\
M]Y;CP_/XFTVQL]5AMMVGFYM+4"(#D?CSJ"ZO\2/B#:KJ/Q;U!-.^'/@K6/#7
MA[1?#7QHT*WM]68Z[?F]^"?Q!\%V+^%T\>^();G0[369M>BU)?#%S;:-+J%B
M^FKJL<2?&#XV_M$^$?BJI\$/X7\7^ _#7QO\0Z!XK^%D/@&>[\<^(OA3X9^
M/@CX@^(;?P%XDMO$,?G_ !'M-=\37FO:3:7ND#3];TBQD\,+'%?O;:A)PVB?
MM!?M$_&35?"FJ_!#XF^'_$7P]\8Z?\8?$6E:AX9^$?AO6KNV\/>%_P!HX?"7
MPZTQ\4?$7P^^=!\*27&J>*X9K>+5IM3T74[9["QNRM@H!Z#=^,/BI<?%P_%.
M[\'^/8_@UIFOWG[/UWIU]J&M27TGAJZTMDUGXHM\/+'P]+KFHW:_$U(- @\2
MVS&:;PY!/K5E*OAN]-ZGG/[,8^//@3QS^RG\+/BO_P +2\<>#M0^&_CKQWX1
M^+^M1ZQ>3B75?!7@:_E^%?Q_EDCBO-+^(O@[6]2\3?\ "%ZSXBABTOQ7X<D3
M38/L?BCP[=VNH^VWGBSXZZCJ7Q=N=*^.7P7\':=^SY!'H?B2U\:^!8Y;?Q?K
M5G\/M"\7W?C[XAZ]#XLL+GX4^#]<EU2>SMX-#TO6%L=+T[5+^UO+V:W6WKYH
MN/VY/C=KGC7PWJ_A_P /067AC5_$GAWP3_PIN7X9^*?$WB^QU?Q)H^NW&F3^
M,_']@)--\(^(H=<TO3K.^\-W^GV\6GZ3XW^'WB.[O;71;O6[ZW +=Q=_M '1
M%\&B7XE_\(?J'[2ND?%#6?&D=CXG?Q'IGP[M_P!I9O#GB3X27L@@36;'0M8B
M_LK6]!&BV=[!'\+-/UZ[U6Y&D:S:21^MZ'>_$7XB_%,>,?B#X+\;VGP1^-OC
M#4/AAI6@MKGBBPU'PQIWPOUR^U?X:^*]0\':?I5AJ?@>#QYJWACQ:/&FN76N
MMIVIZ+?^ + -Y.L74,7/M^UA\5M \7:--KUQX<N_#7@OP%XC^&OQ6\-V7AA;
M3Q3K_P"UI.;V]^%UEX:=]:F.A^'/'?AKP=X@U6#P_);7\\-QXF\'Z>VHRRW<
M;3V6_:,^-G@77_ 'ASXB^+O 6H-\'=6U^W_:_P!?M?!*^&U\6^'/%K#PG\#?
M%'P\TB[\3WLW@W3O$/Q$U&RTZ^CO+O7]VDV&I:HTT=F?,4 XZ_\  SZ9X"^"
M_B_2='\5+XT\1?%/QSX3\=KXO'QPU#2I/"'AB#XZR^&?^$ET'PW>)JVG6 UB
M;P<+37HXK:/4H(]$22>_@%FE=5X7;X=GQ=J=OXZF^--OX5M? U[/X6TKP':?
M'+4?AC;>,XYXI/BQ=)(VDS^(['XG:%XPD>Q\"Z?KUQ';GP--I%SX8AU&ZGUU
M;#M]%^(_[07C*'Q'#??&CX7_  4O/ACX-\'>,O&-UXJ^'=G?/-!\1=%OO&=H
M?%%GK?C;0H/ ?A[P;IC6?@Z^UB&ZOVUG6])\0:E,-.:%;%-2V^*7Q6\7CQ9X
M\B^/WP-^&_@7X>^.K7P1J&DZWX:T[6?#_BA[6W\/W$6N:IX]U#QAI$_AD?$"
M+61<>#;+3M*U3S-(N]#N[2?4Y;_90!UW@#QS\1]3_9XUCPA87'B:\_:!\)_"
M6SU*_M/%NGZC:>*(Y/$4.L3>#;V_U6;3H-*U3QG>^'K(7%U!9R3O:>*8Q:^(
M8--GDFA3Q6?QKX<\"VRZW\$M#_:H\8?%"X^%UIIZ:?XNTWXA67@W5?&WBG6]
M)\/>'-2^+#^*]&'AX?$>UU2[U35KV]TBWETSP_HVDZS=ZY'IVCWFCW%[)X.^
M/GQYL/B5\6-2\5W.N7/PF^''Q)^)FCZWJ6J_!/1_!?@/3/AYX'U*7[5KEE\5
M[?XAZUK'B;Q!I.D13?8[%_!>G1>)-=233C_9L:M<MUW[/'[6G_"S?!OQJUK6
MM2TWQ+X@\(:%#\5_"VC6O@CQMX!MK7P!XW\/ZMK'@?P7>3>,M)TN?Q+XCL-2
M\.Z_HNIZOIEF[W2BQO)K*TFO(+=@#/TU_BUX=_9U^.OP?U;7?&?@;QM\,$BE
M\(_$ORO''Q1UW7O"'B1K+Q1;ZU9:MX3\._V]XAUJ.\;Q5X)N+#P]:ZCXDTF.
MQL]6N--BM+G3EN?)=#^(_P"TY;67C2U\!? KQVWPW\1^*/ /AZ*T\->))_%>
MK_#+0'\.>)]<^+OBKP=J7Q>G^$.H:[+XATY/!.DZ%9:;;26/A?XA:SKM_)+J
M\]KJ%E8^PGXR_%7P-X-TGXK^*/C=\%/&]KXT^&VI^/?"WPGL/#-GX5N23HEK
MJYU#PMXLM_%^J:SXJ\'^!6O1>^.M;/A^W>V\+6M]J;"UNU%N.=^*OQ0_:0^%
M'A30XH?C1\&/B/XF^*OAC4[[P'J-K\-_[-T7POJEL=!N[7Q#9:?I?C/5'\>_
M#J__ +:72KG4II](NH/MVAZA;3W%S?"V8 ^;M=^,?[4]S^SQ\&%M/V9OVJK;
MP]X?^'OPU\0ZO/I9\%W7QE\:?$.S^)NE:/I/A+Q+%/\ $ZRUG2=,E\-Z3<>)
M/%[WMC?R:W:^*-#M]:NM&M=.\10P_2GB[4_$J3ZGJ%SJWQ_T'XDS_$OXEV_C
MZ3PIHGC;69?#OP(9?%,V@+X5M]-\-ZMX0NKKP_X;N/!6K^%8O#AUG6KWQK=Z
MS':?VEJ"ZQIEGZ'\'?VB/&?QD^.VF^&M/LH?#GPXTKX'3:]XNT35-'0>-8?C
M5%XL\.Z=XB\'ZM?_ -H-#X=E^'6D:G9+JNCP66H_VA>>*4@DU&UN-$GMI/;/
MCU\2[[X-P>$/'U]>PVGPPTS5=2L?BA$NDO>7MMI%UH&IW>A^(+74UO;==(MM
M$UO3XHKR)K:Z;6IM6L=,@>UGD1W /%OV/K[QDFM>+=)U:^U+Q5X8N?#'A'Q#
MIOB?_A#/B1X%T6QU:Z%_!/9W6G_%F6?Q3JWC_P 3V#0:]XWNM)DM_#^D36=C
MITFDZ3J5R\4_:?'WX8>&[[QG\,?$\NG>*[VY\9_%7POX4\:/I&K^,6L$\(P^
M"/B L4-Y8Z%?)::)I,NLG2'U'5C#:1M?KIIO;T,(!7R!J'[1_P"U3I_PE33K
MSQ#H1^./PL-A#\=KCP'\(K3QS;7^L_$#XI>"="^'WAOP9X1G\?Z+:V^MK\._
M'.G^))$NO$?E:]=VMS#'):_9+H)W$_C;]L&ZN?@W8Z5\0]26_P#B?_PM&^U;
M0/%_[.?@OPKXX\*6/@"VT^'3[2\\.7'Q:N]-M6U^YNFU**ZFUR[DN-(O=*DC
MM;,RRJ@!X?XUT*S\+Z%^T+H5Q9^*K;1/"VK>-O#GPPO+"#]H:Y^)]O>>'_#'
MPYLOA)%X7U:QDO\ P_XCT?4_%PUJROKMHIY;XL!)>SM=:@1^H>F?&OX;2Q)H
M.C7WB9=02#2+>& ?#WX@R3VO]M2WVFZ7>S"[\-!?L0N]+NX[F_NI1969AC.I
M7-O'=6SS_GZW[4/[16M6NFZY/>6/@CPWH&DZ?=^,;S0?A5I_Q1T[P[?:-XAU
MW1_&L/QMF7XAZ!J7PF@MIO#LGV7_ (1?3_&4CZ8VI:[I2:D;&VL[GT35O$7[
M4FM>.;JS\.?'[P?X5TK5_P!I7QI\%](L;OX"Z9XFGT+P[HWPVU[QKIEVNH3^
M/]+EO]5CNM*BM;V>>%+>_MI))OLMO(BHP!M_M&>(_C3=_ [P9>?"O5=7\7^,
M]0\&?$O4O ^M:OH=]\-M2\7?&[2_"&H7/PJTCQ+X:2PLKSP]I%Y%_P );KC6
M;Z9!(WB3PKX6MXHC=7]K;77SC<>&/'\MYX>L=(\;_$K6/AW'KGP4UOQYXNU7
MX:_&S4+>75=:T+XB^'?&MG/X(U+5=&U:WU*)KCPKK]SXN73_ !);:?XAN=)'
MQ+T:2*QO]0L/9_A9\0_VI/%OQ2\>^$?$GCG7[S0?A?XQ\3Z4^N7/[.?A?PC\
M./'D?@2/PO FB6OQ.E^*FKWFB:_XQU'6)Y(;J#PA]FTN.VU:& ;M*BEOO3OC
MS\5OC3X%T"SMO"L_A70/&_QB^%*:#\';#5;(^*O#_AW]IV^U'2K+2-#\0^(A
MJ6F6WB?PKX@;Q98FW@MH].\K2O 7BKQ URUM>B.Q /!]";Q#:^'_ !9:^*8?
MBOH.C6>B^/[KX#W/@?0/BY:C7?B!%X\\50VOC.YTJ:RUO7M$U_4=)E\#-HNA
M^*%M?#-MI^M>)&\.Z7/I/]I2:7VGB75_VAHOV5/C(OPU_M.[\6:5XOTFRT:^
MM[K5[GQ79:?/=>%Y?CA:^$ETA;C4+J]\&^)+KX@Z3X$M=,:2.^T_2;&'3KRY
M@DM+F6E%^U5\0$L(_BA-KVA+\(K?P>?A?J.SP?.+X?M&_P#",2ZT_C?^W1KP
MME\&V_C&&3X0K\//LAOF\5W-M=QZV(U%H3PC^T1\;K7P7H.K^//$W@2"7X#Z
M1X8T3]L&ZTOPD;7P_=>.[SQFWA_X@+X&OH]=E7PU!X T;1;WQ']DG.J/K&G>
M,?#NJ12V]M9RBZ .#U&RUNU.N>'-,\>_$N+PY=>/_#C^"=1UCX>?M"W?PQ\7
M7%WX,$GB[PC\1O"F@6EMK^@:'I-TUGJVF^)]%U_PWX<UCQ-?6>GZG)/KFD^)
M(KKS[5?$/[2.KV&I:G)I/B&+5_#'A?P%9?#NZ\9>#/C6_P 1/B)*E[>Z?/XL
M^'K^$)K#P?X!N?$[V\-U;Z!\6-)U_P 1^&+R=;KQ_#:^'#:O-]3? SXZ?&7Q
MAXKTSP5XWU?PM::\_BCQW\2]6C?PLWAV2T_9HO--L;KX:V<<=UK5RDWB6W\1
M>)= \)>(O%B 6&N:AHWBC4M'L;>TM/)CP_%_[3'Q(\$_$#2K'7_$?AL^$?A!
MXT^(<G[3%Q:^#C</'\/]5A@O?@KJ>C:Q%K3VGA'4V\/ZWH7B77YKN*_M];%A
MK^AV$=MJ%N)(P#1\3:S\4;R[\3W_ ,1]#^)W@CXPI:^$_P#A17A7X<ZMXD\>
M^ K1O,6TCEU[QEHOA+1_#DVL>(/$"W\'Q<AUO3[:QTCX?'3/["FNY?.O)/G'
M3-6_:G6_T35;329[3QIK^J?$.T^(>E^&?#_Q?MOB+X5\.6%QJHU*^UGQ5XJD
MN/A#XEO-)TN)Y/!UOX*T'04\1>*CX6_X1&YN=$&I23^O:C^T/^T;H$7A+PSX
MAUWP5)\0](\8>$/BG\4DTGP5)=6-M^R]XAT6&;4=/TZ-?$#?V'XEM=??7M(@
M\=WKW&EV=CX;-YJVE++JT$$/HGA_XI?&OXP:A-I/@WXJ?#7X6VMYX.O_ (M^
M'?$VL>!(/&.O>(?ASXD\6:Q:?#VYT_PS>>+="M#H&@^#;'1[_P"(?B.XU 75
MAXK\1:7HP@M+8B>4 \?^(-]X\?5] T;X/1^/;OX*:GJWAZW\9ZM\9?#OQBO]
M%T7Q4-"U.\7?HGA^UT+XF:GHVN(L-UXAO[+5-.\+:3X\BM4U>Y-K=BS3[&_9
M+NO&]Q\(+P>/K&6UU"S\9>.+#2)Q8^)=,TO5/"MGK%Q%H>H^&]'\;&3QYI7A
MJ2W$EOI5CXSN+W7"EO+=17UYHUUI-Q)XI8_%?XK?$'3/&OB'PK^T7\ ? WAO
MX3:3X3O?$/BJ;P[9>,_#/C:WU#PS#XIU;QYJ6K3^.-*L? WPEU_,VE^#O$%A
M=:K)<+HOBF]N);FYTI+8XFE?&?\ :/UKXX^*])\/7U]XA^'.A_$[1_#UM+I?
MP=T9?A@G@?\ X1CP=JWB+4-7^-Q^([:K!J.G6.L:WKUA+:>!IK6YN(]&T!!)
M%=2ZD@!'X:\$>-?^$]^/_P 6/&UG::E\*? ?Q-\=>(O"VCZ?I7QFM_BYJ%QX
M+TOP/KOAV'P\\'BD^&]=\(W&M6'B2TCTG1_!EU%KRWD5I;W,X%]'<<+!X@^/
M>BZ%KWAGQEX7\96?Q,^- \)?%7X+ZF;SQ3XZ\-^#_CI?:HJ#P+X[OO"WAY-/
M\&?"GP8]OX7N_%-IK=W;:%J/AD>)K?2SJ>J7$ULWJ_[.O[85G\8OB)\2M(/B
M*'5_">I:9-X_^"UE9_#WQ?X4>3P'X?GC\/:G97/B[Q+8VN@_$#6?$NJ):>.M
M U3PK(NG1>#_ !5X<AQ=O))?R[?@OXF?%75=,\ _&#Q1\<?@S;>#?B$GB :5
M\&[+PY:VFH7M];Z?KVI6'@?PO\0KGQ;_ &KX@^(^@Q:%+IWC+0$\,,MMK-MX
MJ@AB@31K6.8 F^%GCV?1OA3?^%-5\0_%?PQ\5M-\1:E/\1/$6J?"SQUXTV>-
M%\;Z?:>,(/" U'P]J.BZQX"U&^U2*S\!SZ7J&H0V?@>\AU2*3?HFKW=KYW^U
M!<_%[4/B_I&D:+JFL>'O"A\9?"W3O&U_HT'B?6CIG[/FI^'O&U[X@\06WASP
MLD]_J^L:_P#&JR\.>!/$]N0NG:=X*CL=7\1K'X<74&O=&R^+/Q[T_P"&_@GX
MNW?Q?^$>O:;\:((H/"_@71/ 2K=>#+GQ)X1UG5=,?PAKT?C">Z^*&H?#34+2
MVU/QYIVK:?H*W/@_0?'-]OTJ[TRVCJA\%OVH_BO\6M<_9=TW4K/1-!O=4L+G
M0/VD;&3P].[R^/KSX9^,/$VF:%X,U"/52/#$4<_@Z+QI?Q7<FL-?^&/%'A^T
MLLJ9[V@#P)_#GQ%<ZI<^(=4\=W/A2Q^''Q0TKX:V&N?#CXX^(W\:ZEX<^(_B
M?_A$=FIV.MKKG@>#Q-X<US3[6YT"_P##^G:];V%OH%_X)\12Z3IFL6-E[%>2
MZ\^CQKXNN/BUX;^(W_"9+8^++2T@\<IX9\-_L]1Z +G4(+'6#83^%);7P_X0
MQXBT^]_M>X\6W7Q(@2&>>X\33S>'V_4?[+#M";6*@  &20D;5" AB^X,%&-X
M.[EN<DTC6=NZ['CWH1@QN[M&PR6PR,Q1@6)8A@06"MU52 #\X/BG=?'3Q#HG
M[(UOXENM4\.^ -?T_7W^.VL^&M-\4>)=6M]9C\&-<> H]=T3P[!/)=>']8O%
MN)M5N=0(L=/\5'1/M4:VY<Q^'F_^)5OI7@G4(/%WQ=?QKX6\*Z3?'P?KGP_^
M/^OKK=I:>,KJ+PMK'PGUV[L+32O#OC+XBZ$]KI7B_1?BK=>*;GP/H.IV,FKV
M-G#I>IWI_9.2"*7:)%R%!  9E&#C(.UEW+P/E;(R 0,@&@01KNP#\Q!;YVY8
M +GKP=H XP".U 'X^^ ]?_:>@\?>"_$ECX#M]6\8ZSXQ\?)XL^'=W)\6_!GB
MG3-)LYM;-C8_$_XJ^(++Q+\%[S0-,9-.B:]\ ^#8(?$%TFE/X"EOM/:[FFZ7
MQUK/Q>T_P5J%]X*M/C%JG[18M?')^,&ASV?C"+X>1:9$TPOT\+ZF^@G3=8T;
MPO<RV[?"2/P<C>*O$?A)-7B@B3Q+>0"U_5Q((HW,B( Y4*6RQ8J, +DD_*,#
M Z C.,\TOD1Y)VG+8W'<V3@LR@G.<*7;:!C ) XXH _);P1IVO6]Y\3-9^(G
M@^^\=^$OA[X+T37_  )IGPST_P"//@KPKKOQ(\4M=:-<^&9- ^(6IZSXSU?Q
M#?J=%2[UJRU"Z\'>&=,E-WXALM)U&VO+TX?Q.\'_ !@^',G_  @F@20W&C^#
MO@]-XB\,:MXLT+X\^-X-;^(OB+Q%XF\0>(M.^&UU\+]8:XTF\T?4KZUTK2[7
MQY?>)M8BT]= 72=-N-%LM0>Y_8'[); %?*7:00PRV&###9&>=P W$\G R3BG
M"V@485-HSN"JS!0P55#*H;:K*%7:P *D9!!)) .;\"2ZO<>"/!UQK]E?:=KT
M_A;0)]<T_4YK&XU*QUF;2K235+34;C3%33KC4+:^:>&]GL$2SFN4EDMD6%D4
M=7354(H5<X&<9))Y))Y))/)[FG4 %%%% !1110 4444 %%%% !1110 4444
M%%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4
M444 %%%% !1110 4444 %%%% !1110 5FZSH^E>(=)U+0==T^TU;1=9L;K3-
M6TN_@2YL=1TZ]A>WO+*\MY0T<]M<P2/#/#(K))&[(P*DBM*B@#P/PC^RS^SE
MX"AURV\%_!7X=>%[;Q+X7O/!7B"UT7PSI]A:ZSX1U 0B]\.:C;01+!=:1<K;
MPK)92QM"4C"!0I(._K?P!^"/B2P@TK7_ (4> =8TVVMI[2&PU#POI-S:1VUS
MX<L_!]Q"+>6V:(I-X5T^Q\.R;E)?1;.WTXDVL21#UVB@#S?Q#\'OA9XM\0^'
M_%GB;X?^$]>\3>$X+>V\,Z[JNBV5[JFA6]G>)J%I#I=W-$\MG':WR)=VZPLH
M@N1YT6UR6/ ^%OV2_P!F;P1?S:GX0^!GPS\-WUQ;VMK-/HWA73+$R6]CK=GX
MCLHFC@A2+;::]I]EJUMA 8+ZVCGC*N"3]#44 >>0_"7X8V_C>7XDP> O"L/C
M^:[NK^7QC'HUDOB)[Z]T*Q\,7=XVJ"(71NKGPYIFG:'/<>9YLFE65K8LYMX8
MXU@\*_!OX4>!=;U'Q'X,^'7@WPKKNKG7#J>J^'_#^FZ3>WQ\3^(Y_&'B,W$U
ME;PM)_;OBNZN?$>K9_X_];GFU.Y\R\D>4^E44 >3^+/@1\%_'?BG2?&_C3X7
M>!O%'B[0H1;:5XBUSPWIFHZM:6RR"9;=;NYMY));=9!N6"<RQ+E@J ,P-^]^
M#GPKU'QYI?Q0O?A]X3N/B)HKRR:7XS?1K,>(K.6>PETJ::/4DC6X,\FF32:<
M\SN\K61%J7\E$1?2:* /,;KX+?".]N=4O+SX;>"[F[UOQUH'Q/UBZG\.Z9+<
MZG\1?"L6GP^&O&]].]N9;GQ1H,.E:;%I.M2LU_81V-JEM-&L* )X@^"GPA\5
MR^-I_$WPT\$Z_/\ $G3?#^C^/YM7\.:7?R>,M*\)S-<^&-.\2/<VTC:M9>'[
MAWN-'MKPRQ:?.[2VJQ2,6/I]% 'E_C;X)_"#XDZMH&O?$#X:>"?&>L^%KE+S
MP]J?B3P[IFKWNE7$<T-Q');3WMO*^(YX(IDCD+QI(F]4#%B8-6^!/P8U[QEH
MWQ"UKX6> M5\;^'K6.RT3Q/?^%](N=7TRUA@EMH(;2ZEM6:(6]O-)!;, 7MH
MB$@:-40+ZO10!Y[)\)OAE-X2\2> YO ?A67P7XQO-<U#Q7X6DT6Q?0O$5]XF
MO7U+Q#=ZSIK0FUU"?6M0D>\U.2YCD:\N':68NY)I^L_"KX;>(M;T7Q)KO@?P
MQJ^O^'+?3;70=8O](L[G4-(MM'UBS\0:5;Z?<R1-);0:=KFGV6JV<4;*EO?6
ML-Q&JR(#7?T4 >3^&/@1\%O!6O>)/%'A/X5^ ?#WB+Q>TI\3:UI7A;1[34=:
M$XNEN(KVZBM!))!<+>W:W%NK+!<+<2K-&ZL16)I?[,?[/&B:=XGTC2/@K\-=
M.TOQFEO%XJT^T\(Z/#::[#:7R:E;6]_ MJ(Y;:#4(HKR*V"K EQ##*(]\,13
MW.B@#BK3X;^ -/\ $%GXKL/!OANR\3:?:^(+*RUZUTBRM]6M[3Q7JEOK?B:"
M.^BB2X$>OZQ:6NIZL"Y^WW\$5U<&29%<7O&/@KPC\0_#FI>$/'7AK1?%_A;6
M5M4U;P]XBTZVU;1]22RO;;4K1+W3[R.6VN5MM0L[2]A66-A'<VT,R@/&I'3T
M4 >1^)/@'\%/&$/C.W\4_"OP)KT'Q%O/#FH^/(M3\-:7=)XOO_!\"6WA6\\0
MB2W/]JW/AVWCCAT>:[\V33XXXTMFC"*!Y_)^Q=^R=+:QV4O[/?PIEM(;N:_A
MMY/".F/'!>7%NMI<W,"M"?(FN;6..WN7BV&XACB2;>L:!?IRB@#Q6?\ 9O\
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M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
M!1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %
M%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 44
M44 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !111
40 4444 %%%% !1110 4444 ?_]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>16
<FILENAME>abvc-20230930.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Fri Feb 09 16:47:25 UTC 2024 -->
<xs:schema elementFormDefault="qualified" xmlns:srt-types="http://fasb.org/srt-types/2023" xmlns:abvc="http://metuboutique.com/20230930" targetNamespace="http://metuboutique.com/20230930" 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-20230930_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-20230930_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-20230930_def.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef"/>
      <link:linkbaseRef xlink:type="simple" xlink:href="abvc-20230930_cal.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef"/>
      <link:roleType roleURI="http://metuboutique.com/role/ConsolidatedBalanceSheet" id="abvc_r_ConsolidatedBalanceSheet">
        <link:definition>001 - Statement - Consolidated Balance Sheets</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals" id="abvc_r_ConsolidatedBalanceSheet_Parentheticals">
        <link:definition>002 - Statement - Consolidated Balance Sheets (Parentheticals)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ConsolidatedIncomeStatement" id="abvc_r_ConsolidatedIncomeStatement">
        <link:definition>003 - Statement - Consolidated Statements of Operations and Comprehensive Loss (Unaudited)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ConsolidatedIncomeStatement_Parentheticals" id="abvc_r_ConsolidatedIncomeStatement_Parentheticals">
        <link:definition>004 - Statement - Consolidated Statements of Operations and Comprehensive Loss (Unaudited) (Parentheticals)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ConsolidatedCashFlow" id="abvc_r_ConsolidatedCashFlow">
        <link:definition>005 - Statement - Consolidated Statements of Cash Flows (Unaudited)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ShareholdersEquityType2or3" id="abvc_r_ShareholdersEquityType2or3">
        <link:definition>006 - Statement - Consolidated Statements of Stockholders&#8217; Equity (Deficit) (Unaudited)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/OrganizationandDescriptionofBusiness" id="abvc_r_OrganizationandDescriptionofBusiness">
        <link:definition>007 - Disclosure - Organization and Description of Business</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/SummaryofSignificantAccountingPolicies" id="abvc_r_SummaryofSignificantAccountingPolicies">
        <link:definition>008 - Disclosure - Summary of Significant Accounting Policies</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/CollaborativeAgreements" id="abvc_r_CollaborativeAgreements">
        <link:definition>009 - Disclosure - Collaborative Agreements</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/PropertyandEquipment" id="abvc_r_PropertyandEquipment">
        <link:definition>010 - Disclosure - Property and Equipment</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/LongTermInvestments" id="abvc_r_LongTermInvestments">
        <link:definition>011 - Disclosure - Long-Term Investments</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ConvertibleNotesPayable" id="abvc_r_ConvertibleNotesPayable">
        <link:definition>012 - Disclosure - Convertible Notes Payable</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/BankLoans" id="abvc_r_BankLoans">
        <link:definition>013 - Disclosure - Bank Loans</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/RelatedPartiesTransactions" id="abvc_r_RelatedPartiesTransactions">
        <link:definition>014 - Disclosure - Related Parties Transactions</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/IncomeTaxes" id="abvc_r_IncomeTaxes">
        <link:definition>015 - Disclosure - Income Taxes</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/Equity" id="abvc_r_Equity">
        <link:definition>016 - Disclosure - Equity</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/StockOptions" id="abvc_r_StockOptions">
        <link:definition>017 - Disclosure - Stock Options</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/LossPerShare" id="abvc_r_LossPerShare">
        <link:definition>018 - Disclosure - Loss Per Share</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/Lease" id="abvc_r_Lease">
        <link:definition>019 - Disclosure - Lease</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/SubsequentEvents" id="abvc_r_SubsequentEvents">
        <link:definition>020 - Disclosure - Subsequent Events</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/Inventory" id="abvc_r_Inventory">
        <link:definition>021 - Disclosure - Inventory</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/PaycheckProtectionProgramLoanPayable" id="abvc_r_PaycheckProtectionProgramLoanPayable">
        <link:definition>022 - Disclosure - Paycheck Protection Program Loan Payable</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/NotesPayable" id="abvc_r_NotesPayable">
        <link:definition>023 - Disclosure - Notes Payable</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ShortTermLoan" id="abvc_r_ShortTermLoan">
        <link:definition>024 - Disclosure - Short-Term Loan</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/CommitmentsandContingencies" id="abvc_r_CommitmentsandContingencies">
        <link:definition>025 - Disclosure - Commitments and Contingencies</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/AccountingPoliciesByPolicy" id="abvc_r_AccountingPoliciesByPolicy">
        <link:definition>026 - Disclosure - Accounting Policies, by Policy (Policies)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesTables" id="abvc_r_SummaryofSignificantAccountingPoliciesTables">
        <link:definition>027 - Disclosure - Summary of Significant Accounting Policies (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/PropertyandEquipmentTables" id="abvc_r_PropertyandEquipmentTables">
        <link:definition>028 - Disclosure - Property and Equipment (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/LongTermInvestmentsTables" id="abvc_r_LongTermInvestmentsTables">
        <link:definition>029 - Disclosure - Long-Term Investments (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/BankLoansTables" id="abvc_r_BankLoansTables">
        <link:definition>030 - Disclosure - Bank Loans (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/RelatedPartiesTransactionsTables" id="abvc_r_RelatedPartiesTransactionsTables">
        <link:definition>031 - Disclosure - Related Parties Transactions (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/IncomeTaxesTables" id="abvc_r_IncomeTaxesTables">
        <link:definition>032 - Disclosure - Income Taxes (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/StockOptionsTables" id="abvc_r_StockOptionsTables">
        <link:definition>033 - Disclosure - Stock Options (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/LossPerShareTables" id="abvc_r_LossPerShareTables">
        <link:definition>034 - Disclosure - Loss Per Share (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/LeaseTables" id="abvc_r_LeaseTables">
        <link:definition>035 - Disclosure - Lease (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/InventoryTables" id="abvc_r_InventoryTables">
        <link:definition>036 - Disclosure - Inventory (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails" id="abvc_r_OrganizationandDescriptionofBusinessDetails">
        <link:definition>037 - Disclosure - Organization and Description of Business (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails" id="abvc_r_SummaryofSignificantAccountingPoliciesDetails">
        <link:definition>038 - Disclosure - Summary of Significant Accounting Policies (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable" id="abvc_r_ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable">
        <link:definition>039 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/CollaborativeAgreementsDetails" id="abvc_r_CollaborativeAgreementsDetails">
        <link:definition>040 - Disclosure - Collaborative Agreements (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/PropertyandEquipmentDetails" id="abvc_r_PropertyandEquipmentDetails">
        <link:definition>041 - Disclosure - Property and Equipment (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable" id="abvc_r_ScheduleofPropertyandEquipmentTable">
        <link:definition>042 - Disclosure - Property and Equipment (Details) - Schedule of Property and Equipment</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/LongTermInvestmentsDetails" id="abvc_r_LongTermInvestmentsDetails">
        <link:definition>043 - Disclosure - Long-Term Investments (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable" id="abvc_r_ScheduleofOwnershipPercentagesofEachInvesteeTable">
        <link:definition>044 - Disclosure - Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable" id="abvc_r_ScheduleofExtenttheInvesteeReliesTable">
        <link:definition>045 - Disclosure - Long-Term Investments (Details) - Schedule of Extent the Investee Relies</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofLongTermInvestmentTable" id="abvc_r_ScheduleofLongTermInvestmentTable">
        <link:definition>046 - Disclosure - Long-Term Investments (Details) - Schedule of Long-Term Investment</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofBalanceSheetTable" id="abvc_r_ScheduleofBalanceSheetTable">
        <link:definition>047 - Disclosure - Long-Term Investments (Details) - Schedule of Balance Sheet</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofStatementofOperationTable" id="abvc_r_ScheduleofStatementofOperationTable">
        <link:definition>048 - Disclosure - Long-Term Investments (Details) - Schedule of Statement of Operation</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofComponentsofLossesonEquityInvestmentsTable" id="abvc_r_ScheduleofComponentsofLossesonEquityInvestmentsTable">
        <link:definition>049 - Disclosure - Long-Term Investments (Details) - Schedule of Components of Losses on Equity Investments</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ConvertibleNotesPayableDetails" id="abvc_r_ConvertibleNotesPayableDetails">
        <link:definition>050 - Disclosure - Convertible Notes Payable (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/BankLoansDetails" id="abvc_r_BankLoansDetails">
        <link:definition>051 - Disclosure - Bank Loans (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofShortTermBankLoanTable" id="abvc_r_ScheduleofShortTermBankLoanTable">
        <link:definition>052 - Disclosure - Bank Loans (Details) - Schedule of Short-Term Bank Loan</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/RelatedPartiesTransactionsDetails" id="abvc_r_RelatedPartiesTransactionsDetails">
        <link:definition>053 - Disclosure - Related Parties Transactions (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable" id="abvc_r_ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable">
        <link:definition>054 - Disclosure - Related Parties Transactions (Details) - Schedule of Related Parties of the Company with whom Transactions</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable" id="abvc_r_ScheduleofAccountsReceivableDuefromRelatedPartiesTable">
        <link:definition>055 - Disclosure - Related Parties Transactions (Details) - Schedule of Accounts Receivable Due from Related Parties</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofRevenueDuefromRelatedPartiesTable" id="abvc_r_ScheduleofRevenueDuefromRelatedPartiesTable">
        <link:definition>056 - Disclosure - Related Parties Transactions (Details) - Schedule of Revenue Due from Related Parties</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable" id="abvc_r_ScheduleofDuefromRelatedPartiesCurrentTable">
        <link:definition>057 - Disclosure - Related Parties Transactions (Details) - Schedule of Due from Related Parties - Current</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable" id="abvc_r_ScheduleofDuefromRelatedPartiesNonCurrentTable">
        <link:definition>058 - Disclosure - Related Parties Transactions (Details) - Schedule of Due from Related Parties - Non Current</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable" id="abvc_r_ScheduleofAmountDuetoRelatedPartiesTable">
        <link:definition>059 - Disclosure - Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofIncomeTaxExpenseTable" id="abvc_r_ScheduleofIncomeTaxExpenseTable">
        <link:definition>060 - Disclosure - Income Taxes (Details) - Schedule of Income Tax Expense</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofDeferredTaxAssetsLiabilityTable" id="abvc_r_ScheduleofDeferredTaxAssetsLiabilityTable">
        <link:definition>061 - Disclosure - Income Taxes (Details) - Schedule of Deferred Tax Assets (Liability)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/EquityDetails" id="abvc_r_EquityDetails">
        <link:definition>062 - Disclosure - Equity (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/StockOptionsDetails" id="abvc_r_StockOptionsDetails">
        <link:definition>063 - Disclosure - Stock Options (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable" id="abvc_r_ScheduleofOptionsIssuedandOutstandingTable">
        <link:definition>064 - Disclosure - Stock Options (Details) - Schedule of Options Issued and Outstanding</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofFairValueofStockOptionsGrantedTable" id="abvc_r_ScheduleofFairValueofStockOptionsGrantedTable">
        <link:definition>065 - Disclosure - Stock Options (Details) - Schedule of Fair Value of Stock Options Granted</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofLossPerShareTable" id="abvc_r_ScheduleofLossPerShareTable">
        <link:definition>066 - Disclosure - Loss Per Share (Details) - Schedule of Loss Per Share</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofOperatingLeaseshaveRemainingLeaseTermsTable" id="abvc_r_ScheduleofOperatingLeaseshaveRemainingLeaseTermsTable">
        <link:definition>067 - Disclosure - Lease (Details) - Schedule of Operating Leases have Remaining Lease Terms</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofCompanysLeaseExpensesTable" id="abvc_r_ScheduleofCompanysLeaseExpensesTable">
        <link:definition>068 - Disclosure - Lease (Details) - Schedule of Company&#8217;s Lease Expenses</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable" id="abvc_r_ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable">
        <link:definition>069 - Disclosure - Lease (Details) - Schedule of Minimum Future Annual Payments Under Non-Cancellable Leases</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/SubsequentEventsDetails" id="abvc_r_SubsequentEventsDetails">
        <link:definition>070 - Disclosure - Subsequent Events (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable0" id="abvc_r_ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable0">
        <link:definition>071 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofInventoryTable" id="abvc_r_ScheduleofInventoryTable">
        <link:definition>072 - Disclosure - Inventory (Details) - Schedule of Inventory</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable0" id="abvc_r_ScheduleofPropertyandEquipmentTable0">
        <link:definition>073 - Disclosure - Property and Equipment (Details) - Schedule of Property and Equipment</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable0" id="abvc_r_ScheduleofOwnershipPercentagesofEachInvesteeTable0">
        <link:definition>074 - Disclosure - Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable0" id="abvc_r_ScheduleofExtenttheInvesteeReliesTable0">
        <link:definition>075 - Disclosure - Long-Term Investments (Details) - Schedule of Extent the Investee Relies</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofLongTermInvestmentTable0" id="abvc_r_ScheduleofLongTermInvestmentTable0">
        <link:definition>076 - Disclosure - Long-Term Investments (Details) - Schedule of Long-Term Investment</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofBalanceSheetTable0" id="abvc_r_ScheduleofBalanceSheetTable0">
        <link:definition>077 - Disclosure - Long-Term Investments (Details) - Schedule of Balance Sheet</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofStatementofOperationTable0" id="abvc_r_ScheduleofStatementofOperationTable0">
        <link:definition>078 - Disclosure - Long-Term Investments (Details) - Schedule of Statement of Operation</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofComponentsofLossesonEquityInvestmentsTable0" id="abvc_r_ScheduleofComponentsofLossesonEquityInvestmentsTable0">
        <link:definition>079 - Disclosure - Long-Term Investments (Details) - Schedule of Components of Losses on Equity Investments</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb+OcBO0cz/DPQtq8WT+vHGytpy5eqldqmljvYMs+ffK0hVJun/LoadZRO6MVQWNprQnn57cflcpxSNmQXPIHpRWki0WSy4gU7IeqtkJA3sIjFFY3jFtYioejEkuVDUmE4RZ0aElYyyaYLDDtJ06dgaUdrSOdLHWnm+RvBDwn68szsWOnAuUx9Zzlc0nD2FPb6hx7CbHD9I8PnzLwqEziui] CSR-->
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofShortTermBankLoanTable0" id="abvc_r_ScheduleofShortTermBankLoanTable0">
        <link:definition>080 - Disclosure - Bank Loans (Details) - Schedule of Short-Term Bank Loan</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails" id="abvc_r_PaycheckProtectionProgramLoanPayableDetails">
        <link:definition>081 - Disclosure - Paycheck Protection Program Loan Payable (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/NotesPayableDetails" id="abvc_r_NotesPayableDetails">
        <link:definition>082 - Disclosure - Notes Payable (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ShortTermLoanDetails" id="abvc_r_ShortTermLoanDetails">
        <link:definition>083 - Disclosure - Short-Term Loan (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0" id="abvc_r_ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0">
        <link:definition>084 - Disclosure - Related Parties Transactions (Details) - Schedule of Related Parties of the Company with whom Transactions</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable0" id="abvc_r_ScheduleofAccountsReceivableDuefromRelatedPartiesTable0">
        <link:definition>085 - Disclosure - Related Parties Transactions (Details) - Schedule of Accounts Receivable Due from Related Parties</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable0" id="abvc_r_ScheduleofDuefromRelatedPartiesCurrentTable0">
        <link:definition>086 - Disclosure - Related Parties Transactions (Details) - Schedule of Due from Related Parties - Current</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable0" id="abvc_r_ScheduleofDuefromRelatedPartiesNonCurrentTable0">
        <link:definition>087 - Disclosure - Related Parties Transactions (Details) - Schedule of Due from Related Parties - Non Current</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable0" id="abvc_r_ScheduleofAmountDuetoRelatedPartiesTable0">
        <link:definition>088 - Disclosure - Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofRevenuefromRelatedPartyTable" id="abvc_r_ScheduleofRevenuefromRelatedPartyTable">
        <link:definition>089 - Disclosure - Related Parties Transactions (Details) - Schedule of Revenue from Related Party</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofincometaxexpenseTable" id="abvc_r_ScheduleofincometaxexpenseTable">
        <link:definition>090 - Disclosure - Income Taxes (Details) - Schedule of income tax expense</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable" id="abvc_r_ScheduleofdeferredtaxassetsliabilityTable">
        <link:definition>091 - Disclosure - Income Taxes (Details) - Schedule of deferred tax assets (liability)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable0" id="abvc_r_ScheduleofOptionsIssuedandOutstandingTable0">
        <link:definition>092 - Disclosure - Stock Options (Details) - Schedule of Options Issued and Outstanding</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofFairValueofStockOptionsGrantedTable0" id="abvc_r_ScheduleofFairValueofStockOptionsGrantedTable0">
        <link:definition>093 - Disclosure - Stock Options (Details) - Schedule of Fair Value of Stock Options Granted</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleoflosspershareTable" id="abvc_r_ScheduleoflosspershareTable">
        <link:definition>094 - Disclosure - Loss Per Share (Details) - Schedule of loss per share</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofOperatingLeaseArrangementsTable" id="abvc_r_ScheduleofOperatingLeaseArrangementsTable">
        <link:definition>095 - Disclosure - Lease (Details) - Schedule of Operating Lease Arrangements</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofLeaseExpensesTable" id="abvc_r_ScheduleofLeaseExpensesTable">
        <link:definition>096 - Disclosure - Lease (Details) - Schedule of Lease Expenses</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable" id="abvc_r_ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable">
        <link:definition>097 - Disclosure - Lease (Details) - Schedule of Minimum Future Annual Payments under Non-Cancellable Leases</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/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="ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract"/>
  <xs:element name="ScheduleOfPropertyAndEquipmentAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfPropertyAndEquipmentAbstract"/>
  <xs:element name="ScheduleOfShortTermBankLoanAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfShortTermBankLoanAbstract"/>
  <xs:element name="ScheduleOfIncomeTaxExpenseAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfIncomeTaxExpenseAbstract"/>
  <xs:element name="ScheduleOfDeferredTaxAssetsLiabilityAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract"/>
  <xs:element name="ScheduleOfLossPerShareAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfLossPerShareAbstract"/>
  <xs:element name="ScheduleOfOperatingLeasesHaveRemainingLeaseTermsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfOperatingLeasesHaveRemainingLeaseTermsAbstract"/>
  <xs:element name="ScheduleOfCompanySLeaseExpensesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfCompanySLeaseExpensesAbstract"/>
  <xs:element name="ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract"/>
  <xs:element name="ScheduleOfInventoryAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfInventoryAbstract"/>
  <xs:element name="ScheduleOfDueFromRelatedPartiesCurrentAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfDueFromRelatedPartiesCurrentAbstract"/>
  <xs:element name="ScheduleOfRevenueFromRelatedPartyAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfRevenueFromRelatedPartyAbstract"/>
  <xs:element name="ScheduleOfOperatingLeaseArrangementsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfOperatingLeaseArrangementsAbstract"/>
  <xs:element name="ScheduleOfLeaseExpensesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfLeaseExpensesAbstract"/>
  <xs:element name="UnlabeledAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract"/>
  <xs:element name="UnlabeledAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract0"/>
  <xs:element name="UnlabeledAbstract1" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract1"/>
  <xs:element name="UnlabeledAbstract2" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract2"/>
  <xs:element name="UnlabeledAbstract3" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract3"/>
  <xs:element name="UnlabeledAbstract4" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract4"/>
  <xs:element name="UnlabeledAbstract5" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract5"/>
  <xs:element name="UnlabeledAbstract6" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract6"/>
  <xs:element name="UnlabeledAbstract7" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract7"/>
  <xs:element name="UnlabeledAbstract8" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract8"/>
  <xs:element name="UnlabeledAbstract9" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract9"/>
  <xs:element name="UnlabeledAbstract10" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract10"/>
  <xs:element name="UnlabeledAbstract11" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract11"/>
  <xs:element name="UnlabeledAbstract12" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract12"/>
  <xs:element name="UnlabeledAbstract13" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract13"/>
  <xs:element name="UnlabeledAbstract14" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract14"/>
  <xs:element name="UnlabeledAbstract15" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract15"/>
  <xs:element name="UnlabeledAbstract16" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract16"/>
  <xs:element name="UnlabeledAbstract17" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract17"/>
  <xs:element name="UnlabeledAbstract18" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract18"/>
  <xs:element name="UnlabeledAbstract19" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract19"/>
  <xs:element name="UnlabeledAbstract20" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract20"/>
  <xs:element name="WeightedAverageSharesUsedInComputingNetLossPerShareOfCommonStock1Abstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_WeightedAverageSharesUsedInComputingNetLossPerShareOfCommonStock1Abstract"/>
  <xs:element name="UnlabeledAbstract21" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract21"/>
  <xs:element name="UnlabeledAbstract22" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract22"/>
  <xs:element name="UnlabeledAbstract23" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract23"/>
  <xs:element name="UnlabeledAbstract24" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract24"/>
  <xs:element name="UnlabeledAbstract25" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract25"/>
  <xs:element name="OtherIncomeExpenseAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_OtherIncomeExpenseAbstract"/>
  <xs:element name="UnlabeledAbstract26" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract26"/>
  <xs:element name="UnlabeledAbstract27" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract27"/>
  <xs:element name="UnlabeledAbstract28" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract28"/>
  <xs:element name="UnlabeledAbstract29" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract29"/>
  <xs:element name="UnlabeledAbstract30" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract30"/>
  <xs:element name="UnlabeledAbstract31" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract31"/>
  <xs:element name="NetLossPerShareAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_NetLossPerShareAbstract"/>
  <xs:element name="UnlabeledAbstract32" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract32"/>
  <xs:element name="UnlabeledAbstract33" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract33"/>
  <xs:element name="UnlabeledAbstract34" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract34"/>
  <xs:element name="UnlabeledAbstract35" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract35"/>
  <xs:element name="UnlabeledAbstract36" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract36"/>
  <xs:element name="UnlabeledAbstract37" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract37"/>
  <xs:element name="UnlabeledAbstract38" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract38"/>
  <xs:element name="UnlabeledAbstract39" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract39"/>
  <xs:element name="UnlabeledAbstract40" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract40"/>
  <xs:element name="UnlabeledAbstract41" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract41"/>
  <xs:element name="UnlabeledAbstract42" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract42"/>
  <xs:element name="UnlabeledAbstract43" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract43"/>
  <xs:element name="UnlabeledAbstract44" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract44"/>
  <xs:element name="UnlabeledAbstract45" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract45"/>
  <xs:element name="NonMarketableCostMethodInvestmentsNetAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_NonMarketableCostMethodInvestmentsNetAbstract"/>
  <xs:element name="EquityMethodInvestmentsNetAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_EquityMethodInvestmentsNetAbstract"/>
  <xs:element name="CurrentAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_CurrentAbstract"/>
  <xs:element name="DeferredAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_DeferredAbstract"/>
  <xs:element name="NumeratorAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_NumeratorAbstract"/>
  <xs:element name="UnlabeledAbstract46" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract46"/>
  <xs:element name="DenominatorAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_DenominatorAbstract"/>
  <xs:element name="WeightedAverageSharesOutstandingAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_WeightedAverageSharesOutstandingAbstract"/>
  <xs:element name="UnlabeledAbstract47" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract47"/>
  <xs:element name="NumeratorAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_NumeratorAbstract0"/>
  <xs:element name="UnlabeledAbstract48" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract48"/>
  <xs:element name="DenominatorAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_DenominatorAbstract0"/>
  <xs:element name="WeightedAverageSharesOutstandingAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_WeightedAverageSharesOutstandingAbstract0"/>
  <xs:element name="UnlabeledAbstract49" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract49"/>
  <xs:element name="WeightedAverageRemainingLeaseTermAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_WeightedAverageRemainingLeaseTermAbstract"/>
  <xs:element name="UnlabeledAbstract50" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract50"/>
  <xs:element name="WeightedAverageDiscountRateAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_WeightedAverageDiscountRateAbstract"/>
  <xs:element name="NonMarketableCostMethodInvestmentsNetAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_NonMarketableCostMethodInvestmentsNetAbstract0"/>
  <xs:element name="EquityMethodInvestmentsNetAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_EquityMethodInvestmentsNetAbstract0"/>
  <xs:element name="CurrentAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_CurrentAbstract0"/>
  <xs:element name="DeferredAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_DeferredAbstract0"/>
  <xs:element name="NumeratorAbstract1" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_NumeratorAbstract1"/>
  <xs:element name="UnlabeledAbstract51" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract51"/>
  <xs:element name="DenominatorAbstract1" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_DenominatorAbstract1"/>
  <xs:element name="WeightedAverageSharesOutstandingAbstract1" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_WeightedAverageSharesOutstandingAbstract1"/>
  <xs:element name="UnlabeledAbstract52" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract52"/>
  <xs:element name="LossPerShareAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LossPerShareAbstract"/>
  <xs:element name="WeightedAverageRemainingLeaseTermAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_WeightedAverageRemainingLeaseTermAbstract0"/>
  <xs:element name="UnlabeledAbstract53" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract53"/>
  <xs:element name="WeightedAverageDiscountRateAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_WeightedAverageDiscountRateAbstract0"/>
  <xs:element name="PrepaymentForLongtermInvestmentsNoncurrent" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_PrepaymentForLongtermInvestmentsNoncurrent"/>
  <xs:element name="AdvanceFromCustomers" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_AdvanceFromCustomers"/>
  <xs:element name="OperatingSubleaseIncome" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_OperatingSubleaseIncome"/>
  <xs:element name="OperatingSubleaseIncomeRelatedParties" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_OperatingSubleaseIncomeRelatedParties"/>
  <xs:element name="ProvisionForDoubtfulAccount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_ProvisionForDoubtfulAccount"/>
  <xs:element name="IncreasedecreaseInInventoryAllowanceForValuationLosses" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses"/>
  <xs:element name="GovernmentGrantIncome" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_GovernmentGrantIncome"/>
  <xs:element name="InvestmentLoss" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_InvestmentLoss"/>
  <xs:element name="IncreasedecreaseInSecurityDepositReceived" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_IncreasedecreaseInSecurityDepositReceived"/>
  <xs:element name="RepaymentOfShorttermLoan" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_RepaymentOfShorttermLoan"/>
  <xs:element name="RepaymentOfNotesPayable" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_RepaymentOfNotesPayable"/>
  <xs:element name="ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties"/>
  <xs:element name="CommonSharesIssuedForDebtConversion" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_CommonSharesIssuedForDebtConversion"/>
  <xs:element name="IssuanceOfPrefundedWarrant" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_IssuanceOfPrefundedWarrant"/>
  <xs:element name="CumulativeTransactionAdjustments" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_CumulativeTransactionAdjustments"/>
  <xs:element name="StockIssuedDuringPeriodValueShareBasedCompensationServices" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices"/>
  <xs:element name="ConvertibleNotesPayableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ConvertibleNotesPayableTextBlock"/>
  <xs:element name="PaycheckProtectionProgramLoanPayableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_PaycheckProtectionProgramLoanPayableTextBlock"/>
  <xs:element name="ForwardStockSplitsPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ForwardStockSplitsPolicyTextBlock"/>
  <xs:element name="StockReverseSplitPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_StockReverseSplitPolicyTextBlock"/>
  <xs:element name="ConcentrationOfClientsPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ConcentrationOfClientsPolicyTextBlock"/>
  <xs:element name="ConstructioninProgressPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ConstructioninProgressPolicyTextBlock"/>
  <xs:element name="OtherThanTemporaryImpairmentPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_OtherThanTemporaryImpairmentPolicyTextBlock"/>
  <xs:element name="BeneficialConversionFeature" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BeneficialConversionFeature"/>
  <xs:element name="ValuationOfDeferredTaxAssetsPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock"/>
  <xs:element name="TranslationAdjustmentPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_TranslationAdjustmentPolicyTextBlock"/>
  <xs:element name="LongTermEquityInvestmentPolicy" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LongTermEquityInvestmentPolicy"/>
  <xs:element name="ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock"/>
  <xs:element name="ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks"/>
  <xs:element name="ScheduleOfExtentInvesteeReliesTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock"/>
  <xs:element name="ScheduleOfLongTermInvestmentTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfLongTermInvestmentTableTextBlock"/>
  <xs:element name="ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock"/>
  <xs:element name="ScheduleOfRevenueDueFromRelatedPartyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock"/>
  <xs:element name="ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty"/>
  <xs:element name="ScheduleOfRevenueFromRelatedPartyTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfRevenueFromRelatedPartyTableTextBlock"/>
  <xs:element name="InventoryTablesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_InventoryTablesTable"/>
  <xs:element name="InventoryTablesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_InventoryTablesLineItems"/>
  <xs:element name="SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable"/>
  <xs:element name="SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems"/>
  <xs:element name="LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable"/>
  <xs:element name="LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems"/>
  <xs:element name="LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable"/>
  <xs:element name="LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems"/>
  <xs:element name="LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable"/>
  <xs:element name="LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems"/>
  <xs:element name="NonmarketableCostMethodInvestmentsNet" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_NonmarketableCostMethodInvestmentsNet"/>
  <xs:element name="ShareOfEquityMethodInvesteeLosses" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_ShareOfEquityMethodInvesteeLosses"/>
  <xs:element name="RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable"/>
  <xs:element name="RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems"/>
  <xs:element name="RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesTable"/>
  <xs:element name="RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesLineItems"/>
  <xs:element name="RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable"/>
  <xs:element name="RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems"/>
  <xs:element name="DueFromOtherRelatedPartiesNoncurrentAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_DueFromOtherRelatedPartiesNoncurrentAmount"/>
  <xs:element name="RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable"/>
  <xs:element name="RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems"/>
  <xs:element name="DueToRelatedPartyCurrentAndNoncurrent" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_DueToRelatedPartyCurrentAndNoncurrent"/>
  <xs:element name="IncomeTaxesDetailsScheduleofIncomeTaxExpenseTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_IncomeTaxesDetailsScheduleofIncomeTaxExpenseTable"/>
  <xs:element name="IncomeTaxesDetailsScheduleofIncomeTaxExpenseLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_IncomeTaxesDetailsScheduleofIncomeTaxExpenseLineItems"/>
  <xs:element name="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable"/>
  <xs:element name="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems"/>
  <xs:element name="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm"/>
  <xs:element name="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1"/>
  <xs:element name="LossPerShareDetailsScheduleofLossPerShareTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_LossPerShareDetailsScheduleofLossPerShareTable"/>
  <xs:element name="LossPerShareDetailsScheduleofLossPerShareLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LossPerShareDetailsScheduleofLossPerShareLineItems"/>
  <xs:element name="LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsTable"/>
  <xs:element name="LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsLineItems"/>
  <xs:element name="AllowanceForInventoryValuationAndObsolescenceLoss" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_AllowanceForInventoryValuationAndObsolescenceLoss"/>
  <xs:element name="OwnershipPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="abvc_OwnershipPercentage"/>
  <xs:element name="AccountingTreatmentDescription" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_AccountingTreatmentDescription"/>
  <xs:element name="RelatedPartyTransactionDescriptionOfTransactions" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_RelatedPartyTransactionDescriptionOfTransactions"/>
  <xs:element name="ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod"/>
  <xs:element name="DueFromRelatedPartiesNoncurrents" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_DueFromRelatedPartiesNoncurrents"/>
  <xs:element name="RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyTable"/>
  <xs:element name="RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyLineItems"/>
  <xs:element name="TotalProvisionForIncomeTaxe" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_TotalProvisionForIncomeTaxe"/>
  <xs:element name="LossPerShareDetailsScheduleoflosspershareTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_LossPerShareDetailsScheduleoflosspershareTable"/>
  <xs:element name="LossPerShareDetailsScheduleoflosspershareLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LossPerShareDetailsScheduleoflosspershareLineItems"/>
  <xs:element name="WeightedaverageSharesOutstandingBasic" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_WeightedaverageSharesOutstandingBasic"/>
  <xs:element name="WeightedAverageNumberOfSharesDiluted" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_WeightedAverageNumberOfSharesDiluted"/>
  <xs:element name="LossPerShareBasic" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LossPerShareBasic"/>
  <xs:element name="LossPerShareDiluted" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LossPerShareDiluted"/>
  <xs:element name="OperatingLeaseLiabilitiescurrents" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_OperatingLeaseLiabilitiescurrents"/>
  <xs:element name="OperatingLeaseLiabilitienoncurrent" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_OperatingLeaseLiabilitienoncurrent"/>
  <xs:element name="OperatingLeasesFutureMinimumPaymentDueInTwoYears" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears"/>
  <xs:element name="OperatingLeasesFutureMinimumPaymentDueInThreeYears" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears"/>
  <xs:element name="OperatingLeasesFutureMinimumPaymentDueInFourYears" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears"/>
  <xs:element name="OperatingLeasesFutureMinimumPaymentDueInFiveYears" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears"/>
  <xs:element name="OperatingLeasesFutureMinimumPaymentDueThereAfter" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter"/>
  <xs:element name="OperatingLeasesFutureMinimumPaymentDue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_OperatingLeasesFutureMinimumPaymentDue"/>
  <xs:element name="InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction"/>
  <xs:element name="PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions"/>
  <xs:element name="OrganizationandDescriptionofBusinessDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_OrganizationandDescriptionofBusinessDetailsTable"/>
  <xs:element name="OrganizationandDescriptionofBusinessDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_OrganizationandDescriptionofBusinessDetailsLineItems"/>
  <xs:element name="WorkingCapitalDeficit" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_WorkingCapitalDeficit"/>
  <xs:element name="CommonStockIssuedBeforeStockSplit" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_CommonStockIssuedBeforeStockSplit"/>
  <xs:element name="PercentageOfCommonSharesIssuedAndOutstanding" type="dtr:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="abvc_PercentageOfCommonSharesIssuedAndOutstanding"/>
  <xs:element name="PercentageOfIssuedShareCapital" type="dtr:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="abvc_PercentageOfIssuedShareCapital"/>
  <xs:element name="AggregateOfSharesIssued" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_AggregateOfSharesIssued"/>
  <xs:element name="CompanyReported" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_CompanyReported"/>
  <xs:element name="SummaryofSignificantAccountingPoliciesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_SummaryofSignificantAccountingPoliciesDetailsTable"/>
  <xs:element name="SummaryofSignificantAccountingPoliciesDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems"/>
  <xs:element name="TotalRevenuesPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_TotalRevenuesPercentage"/>
  <xs:element name="AllowanceForExpectedCreditLosses" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_AllowanceForExpectedCreditLosses"/>
  <xs:element name="ImpairmentOfEquityInvestments" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_ImpairmentOfEquityInvestments"/>
  <xs:element name="LabourPensionFundPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LabourPensionFundPercentage"/>
  <xs:element name="PercentageOfMonthlyContributions" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_PercentageOfMonthlyContributions"/>
  <xs:element name="DefinedBenefitPlanFundedPercentages" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_DefinedBenefitPlanFundedPercentages"/>
  <xs:element name="TotalRevenues" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_TotalRevenues"/>
  <xs:element name="StockBasedCompensationForEmployees" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_StockBasedCompensationForEmployees"/>
  <xs:element name="StockBasedCompensationForNonemployees" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_StockBasedCompensationForNonemployees"/>
  <xs:element name="CollaborativeAgreementsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_CollaborativeAgreementsDetailsTable"/>
  <xs:element name="CollaborativeAgreementsDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_CollaborativeAgreementsDetailsLineItems"/>
  <xs:element name="MilestonePayments" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_MilestonePayments"/>
  <xs:element name="UpfrontCashPayment" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_UpfrontCashPayment"/>
  <xs:element name="PercentageOfPaymentsUnderCodevelopmentAgreement" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement"/>
  <xs:element name="IssuanceOfStockValue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_IssuanceOfStockValue"/>
  <xs:element name="MilestonePaymentsRoyaltyPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_MilestonePaymentsRoyaltyPercentage"/>
  <xs:element name="CollaborativeAgreementsDescription" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_CollaborativeAgreementsDescription"/>
  <xs:element name="AdditionCashPayment" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_AdditionCashPayment"/>
  <xs:element name="AmountReceived" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_AmountReceived"/>
  <xs:element name="CoDevAgreementDescription" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_CoDevAgreementDescription"/>
  <xs:element name="EligibleToReceivePayments" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_EligibleToReceivePayments"/>
  <xs:element name="MilestoneRegulatoryPaymentAmountPeriod" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_MilestoneRegulatoryPaymentAmountPeriod"/>
  <xs:element name="WorkingCapitalConvertibleLoanPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_WorkingCapitalConvertibleLoanPercentage"/>
  <xs:element name="PropertyandEquipmentDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_PropertyandEquipmentDetailsTable"/>
  <xs:element name="PropertyandEquipmentDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_PropertyandEquipmentDetailsLineItems"/>
  <xs:element name="LongTermInvestmentsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_LongTermInvestmentsDetailsTable"/>
  <xs:element name="LongTermInvestmentsDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LongTermInvestmentsDetailsLineItems"/>
  <xs:element name="ConvertedALoanIntoShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ConvertedALoanIntoShares"/>
  <xs:element name="PurchaseAdditionalShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_PurchaseAdditionalShares"/>
  <xs:element name="ConvertibleNotesPayableDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_ConvertibleNotesPayableDetailsTable"/>
  <xs:element name="ConvertibleNotesPayableDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ConvertibleNotesPayableDetailsLineItems"/>
  <xs:element name="PercentageOfAverageAmount" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_PercentageOfAverageAmount"/>
  <xs:element name="PercentageOfCashPermium" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_PercentageOfCashPermium"/>
  <xs:element name="PercentageOfOutstandingPrincipalAmount" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_PercentageOfOutstandingPrincipalAmount"/>
  <xs:element name="ConvertiblePromissoryNote" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_ConvertiblePromissoryNote"/>
  <xs:element name="TypeOfCurrencyDomainDomain" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_TypeOfCurrencyDomainDomain"/>
  <xs:element name="BankLoansDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_BankLoansDetailsTable"/>
  <xs:element name="BankLoansDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BankLoansDetailsLineItems"/>
  <xs:element name="principalAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_principalAmount"/>
  <xs:element name="DebtInstrumentIEffectiventerestRatePercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_DebtInstrumentIEffectiventerestRatePercentage"/>
  <xs:element name="ReceivedLoanAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_ReceivedLoanAmount"/>
  <xs:element name="LoanAgreementAndNoteAmountNotExceeding" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_LoanAgreementAndNoteAmountNotExceeding"/>
  <xs:element name="OutstandingBalance" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_OutstandingBalance"/>
  <xs:element name="LoanAgreement" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LoanAgreement"/>
  <xs:element name="ExceedingAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_ExceedingAmount"/>
  <xs:element name="RelatedPartiesTransactionsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_RelatedPartiesTransactionsDetailsTable"/>
  <xs:element name="RelatedPartiesTransactionsDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_RelatedPartiesTransactionsDetailsLineItems"/>
  <xs:element name="WorkingCapitalPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_WorkingCapitalPercentage"/>
  <xs:element name="DescriptionOfConversionPrice" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_DescriptionOfConversionPrice"/>
  <xs:element name="OutstandingPrincipalAndAccruedInterests" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_OutstandingPrincipalAndAccruedInterests"/>
  <xs:element name="InterestRate" type="dtr:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="abvc_InterestRate"/>
  <xs:element name="RelatedPartiesTransactions" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_RelatedPartiesTransactions"/>
  <xs:element name="DebtInstrumentAggregateAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_DebtInstrumentAggregateAmount"/>
  <xs:element name="AggregatedAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_AggregatedAmount"/>
  <xs:element name="OutstandingAdvanceFromRelatedParty" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_OutstandingAdvanceFromRelatedParty"/>
  <xs:element name="AggregateWorkingcapital" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_AggregateWorkingcapital"/>
  <xs:element name="OutstandingPrincipalAndAccruedInterest" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_OutstandingPrincipalAndAccruedInterest"/>
  <xs:element name="EquityDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_EquityDetailsTable"/>
  <xs:element name="EquityDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_EquityDetailsLineItems"/>
  <xs:element name="UnrestrictedCommonShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnrestrictedCommonShares"/>
  <xs:element name="GrossProceeds" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_GrossProceeds"/>
  <xs:element name="CommonStockIssuedAfterStockSplit" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_CommonStockIssuedAfterStockSplit"/>
  <xs:element name="PurchasePricePerShare" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_PurchasePricePerShare"/>
  <xs:element name="AggregateCommonStockShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_AggregateCommonStockShares"/>
  <xs:element name="PlacementAgentAgreementDescription" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_PlacementAgentAgreementDescription"/>
  <xs:element name="AgreementDescription" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_AgreementDescription"/>
  <xs:element name="RestrictedCommonShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="abvc_RestrictedCommonShares"/>
  <xs:element name="ConvertiblePromissoryNoteValue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_ConvertiblePromissoryNoteValue"/>
  <xs:element name="DescriptionOfPublicOffering" type="xbrli:stringItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="abvc_DescriptionOfPublicOffering"/>
  <xs:element name="ConsultingFees" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_ConsultingFees"/>
  <xs:element name="WarrantsTerm" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_WarrantsTerm"/>
  <xs:element name="StockOptionsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_StockOptionsDetailsTable"/>
  <xs:element name="StockOptionsDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_StockOptionsDetailsLineItems"/>
  <xs:element name="ConversionPrice" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ConversionPrice"/>
  <xs:element name="FairValueOfOptionsGranted" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_FairValueOfOptionsGranted"/>
  <xs:element name="SubsequentEventsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_SubsequentEventsDetailsTable"/>
  <xs:element name="PurchasePrice" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_PurchasePrice"/>
  <xs:element name="PurchaseWarrant" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_PurchaseWarrant"/>
  <xs:element name="PaycheckProtectionProgramLoanPayableDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_PaycheckProtectionProgramLoanPayableDetailsTable"/>
  <xs:element name="PaycheckProtectionProgramLoanPayableDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems"/>
  <xs:element name="LoanFromPaycheckProtectionProgram" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_LoanFromPaycheckProtectionProgram"/>
  <xs:element name="ForgivenAmountPercentageUsedForPayroll" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ForgivenAmountPercentageUsedForPayroll"/>
  <xs:element name="PromissoryNoteDescription" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_PromissoryNoteDescription"/>
  <xs:element name="LoanFromPaycheckProtectionPrograms" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_LoanFromPaycheckProtectionPrograms"/>
  <xs:element name="LoanAmout" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_LoanAmout"/>
  <xs:element name="WorkingCapital" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_WorkingCapital"/>
  <xs:element name="TypeOfCurrencyAxis" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:dimensionItem" id="abvc_TypeOfCurrencyAxis"/>
  <xs:element name="ABVCBioPharmaHKLimitedMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ABVCBioPharmaHKLimitedMember"/>
  <xs:element name="AmkeyMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_AmkeyMember"/>
  <xs:element name="AmkeyVenturesLLCAmkeyMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_AmkeyVenturesLLCAmkeyMember"/>
  <xs:element name="AsiaGeneCorporationtheAsiaGeneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_AsiaGeneCorporationtheAsiaGeneMember"/>
  <xs:element name="AsiaGeneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_AsiaGeneMember"/>
  <xs:element name="BHKCoDevelopmentAggreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BHKCoDevelopmentAggreementMember"/>
  <xs:element name="BHKCoDevelopmentAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BHKCoDevelopmentAgreementMember"/>
  <xs:element name="BHKCoDevelopmentsAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BHKCoDevelopmentsAgreementMember"/>
  <xs:element name="BarlewHoldingsLLCMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BarlewHoldingsLLCMember"/>
  <xs:element name="BearInterestRateMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BearInterestRateMember"/>
  <xs:element name="BioFirstAustraliaMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BioFirstAustraliaMember"/>
  <xs:element name="BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember"/>
  <xs:element name="BioFirstCorporationMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BioFirstCorporationMember"/>
  <xs:element name="BioFirstCorporationtheBioFirstMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BioFirstCorporationtheBioFirstMember"/>
  <xs:element name="BioFirstMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BioFirstMember"/>
  <xs:element name="BioFirstStockPurchaseAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BioFirstStockPurchaseAgreementMember"/>
  <xs:element name="BioHopeKingCorporationMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BioHopeKingCorporationMember"/>
  <xs:element name="BioLiteJapanMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BioLiteJapanMember"/>
  <xs:element name="BiokeyMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BiokeyMember"/>
  <xs:element name="BraingenesisBiotechnologyCoLtdMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BraingenesisBiotechnologyCoLtdMember"/>
  <xs:element name="BriVisionShareholdersMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BriVisionShareholdersMember"/>
  <xs:element name="BuildingsAndLeaseholdImprovementsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BuildingsAndLeaseholdImprovementsMember"/>
  <xs:element name="CTBCBankMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_CTBCBankMember"/>
  <xs:element name="CathayBankMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_CathayBankMember"/>
  <xs:element name="CathayUnitedBankMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_CathayUnitedBankMember"/>
  <xs:element name="CathayUnitedLoanAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_CathayUnitedLoanAgreementMember"/>
  <xs:element name="CodevelopmentagreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_CodevelopmentagreementMember"/>
  <xs:element name="ConsultingAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ConsultingAgreementMember"/>
  <xs:element name="DueToshareholdersMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_DueToshareholdersMember"/>
  <xs:element name="EugeneJiangMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_EugeneJiangMember"/>
  <xs:element name="EuroAsiaInvestmentFinanceCorpLtdMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_EuroAsiaInvestmentFinanceCorpLtdMember"/>
  <xs:element name="EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember"/>
  <xs:element name="GenePharmIncMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_GenePharmIncMember"/>
  <xs:element name="GenePharmInctheGenePharmMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_GenePharmInctheGenePharmMember"/>
  <xs:element name="GenepharmBiotechCorporationMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_GenepharmBiotechCorporationMember"/>
  <xs:element name="InverlewAdvisorsLLCMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_InverlewAdvisorsLLCMember"/>
  <xs:element name="JIANGSMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_JIANGSMember"/>
  <xs:element name="KeypointMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_KeypointMember"/>
  <xs:element name="KeypointTechnologyLtdtheKeypointMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_KeypointTechnologyLtdtheKeypointMember"/>
  <xs:element name="KimhoConsultantsCoLtdtheKimhoMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_KimhoConsultantsCoLtdtheKimhoMember"/>
  <xs:element name="KimhoConsultantsCoLtdtheKimhoOneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_KimhoConsultantsCoLtdtheKimhoOneMember"/>
  <xs:element name="LBGUSAInctheLBGUSAMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LBGUSAInctheLBGUSAMember"/>
  <xs:element name="LBGUSAMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LBGUSAMember"/>
  <xs:element name="LindGlobalFundIILPLindMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LindGlobalFundIILPLindMember"/>
  <xs:element name="LindGlobalFundIIMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LindGlobalFundIIMember"/>
  <xs:element name="LionArtsPromotionInctheLionArtsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LionArtsPromotionInctheLionArtsMember"/>
  <xs:element name="LionGeneCorporationtheLionGeneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LionGeneCorporationtheLionGeneMember"/>
  <xs:element name="LoanAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LoanAgreementMember"/>
  <xs:element name="MergerAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_MergerAgreementMember"/>
  <xs:element name="NTMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_NTMember"/>
  <xs:element name="OperatingLeasesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_OperatingLeasesMember"/>
  <xs:element name="PAYCHECKPROTECTIONPROGRAMMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_PAYCHECKPROTECTIONPROGRAMMember"/>
  <xs:element name="RgeneCorporationMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_RgeneCorporationMember"/>
  <xs:element name="RgeneCorporationtheRgeneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_RgeneCorporationtheRgeneMember"/>
  <xs:element name="RgeneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_RgeneMember"/>
  <xs:element name="SecuritiesPurchaseAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_SecuritiesPurchaseAgreementMember"/>
  <xs:element name="SeriesAWarrantsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_SeriesAWarrantsMember"/>
  <xs:element name="SeriesBWarrantsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_SeriesBWarrantsMember"/>
  <xs:element name="SeveralLoanAgreementsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_SeveralLoanAgreementsMember"/>
  <xs:element name="ShareExchangeAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ShareExchangeAgreementMember"/>
  <xs:element name="ShareExchangeAgreementOneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ShareExchangeAgreementOneMember"/>
  <xs:element name="ThaliaMediaLtdMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ThaliaMediaLtdMember"/>
  <xs:element name="TheJiangsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_TheJiangsMember"/>
  <xs:element name="TwoThousandSixteenEquityIncentivePlanMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_TwoThousandSixteenEquityIncentivePlanMember"/>
  <xs:element name="UnsecuredConvertiblePromissoryNoteMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnsecuredConvertiblePromissoryNoteMember"/>
  <xs:element name="ViewTradeSecuritiesIncMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ViewTradeSecuritiesIncMember"/>
  <xs:element name="WallachBethCapitalLLCMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_WallachBethCapitalLLCMember"/>
  <xs:element name="YoshinobuOdairatheOdairaMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_YoshinobuOdairatheOdairaMember"/>
  <xs:element name="YuanGeneCorporationtheYuanGeneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_YuanGeneCorporationtheYuanGeneMember"/>
  <xs:element name="YuanGeneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_YuanGeneMember"/>
  <xs:element name="ZhonghuiMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ZhonghuiMember"/>
  <xs:element name="CollaborativeAgreementsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_CollaborativeAgreementsAbstract"/>
  <xs:element name="PaycheckProtectionProgramLoanPayableAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_PaycheckProtectionProgramLoanPayableAbstract"/>
  <xs:element name="ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract"/>
  <xs:element name="ScheduleOfAmountDueToRelatedPartiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfAmountDueToRelatedPartiesAbstract"/>
  <xs:element name="ScheduleOfBalanceSheetAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfBalanceSheetAbstract"/>
  <xs:element name="ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract"/>
  <xs:element name="ScheduleOfDueFromRelatedPartiesNonCurrentAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfDueFromRelatedPartiesNonCurrentAbstract"/>
  <xs:element name="ScheduleOfExtentTheInvesteeReliesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfExtentTheInvesteeReliesAbstract"/>
  <xs:element name="ScheduleOfFairValueOfStockOptionsGrantedAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract"/>
  <xs:element name="ScheduleOfLongTermInvestmentAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfLongTermInvestmentAbstract"/>
  <xs:element name="ScheduleOfOptionsIssuedAndOutstandingAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfOptionsIssuedAndOutstandingAbstract"/>
  <xs:element name="ScheduleOfOwnershipPercentagesOfEachInvesteeAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfOwnershipPercentagesOfEachInvesteeAbstract"/>
  <xs:element name="ScheduleOfRelatedPartiesOfTheCompanyWithWhomTransactionsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfRelatedPartiesOfTheCompanyWithWhomTransactionsAbstract"/>
  <xs:element name="ScheduleOfRevenueDueFromRelatedPartiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfRevenueDueFromRelatedPartiesAbstract"/>
  <xs:element name="ScheduleOfStatementOfOperationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfStatementOfOperationAbstract"/>
  <xs:element name="DocumentAndEntityInformationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_DocumentAndEntityInformationAbstract"/>
</xs:schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>17
<FILENAME>abvc-20230930_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Fri Feb 09 16:47:25 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-20230930.xsd#abvc_r_ConsolidatedBalanceSheet" roleURI="http://metuboutique.com/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ConsolidatedIncomeStatement" roleURI="http://metuboutique.com/role/ConsolidatedIncomeStatement"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ConsolidatedCashFlow" roleURI="http://metuboutique.com/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofPropertyandEquipmentTable" roleURI="http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable" roleURI="http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofInventoryTable" roleURI="http://metuboutique.com/role/ScheduleofInventoryTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable" roleURI="http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable"/>
  <calculationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedBalanceSheet">
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Cash" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Cash"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_Cash" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCash" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedCash"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_RestrictedCash" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsAndOtherReceivablesNetCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AccountsAndOtherReceivablesNetCurrent" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivablesNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivablesNetCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_OtherReceivablesNetCurrent" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermInvestments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_ShortTermInvestments" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" order="7" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_InventoryNet" order="8" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Assets"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_AssetsCurrent" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermInvestments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_LongTermInvestments" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxAssetsNet"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_DeferredIncomeTaxAssetsNet" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseNoncurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_PrepaidExpenseNoncurrent" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityDeposit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_SecurityDeposit" order="7" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_PrepaymentForLongtermInvestmentsNoncurrent" xlink:href="abvc-20230930.xsd#abvc_PrepaymentForLongtermInvestmentsNoncurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="abvc_PrepaymentForLongtermInvestmentsNoncurrent" order="8" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent" order="9" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrent"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermBorrowings"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_ShortTermBorrowings" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ContractWithCustomerLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ContractWithCustomerLiabilityCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_ContractWithCustomerLiabilityCurrent" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_OtherLiabilitiesCurrent" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_AdvanceFromCustomers" xlink:href="abvc-20230930.xsd#abvc_AdvanceFromCustomers"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="abvc_AdvanceFromCustomers" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Liabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Liabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_LiabilitiesCurrent" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityDepositLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDepositLiability"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_SecurityDepositLiability" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleLongTermNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleLongTermNotesPayable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_ConvertibleLongTermNotesPayable" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquity"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockValue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_PreferredStockValue" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockValue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_CommonStockValue" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdditionalPaidInCapital"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_AdditionalPaidInCapital" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteSubscriptionsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteSubscriptionsReceivable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquityNoteSubscriptionsReceivable" order="5" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" order="6" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockValue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_TreasuryStockValue" order="7" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquity" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinorityInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MinorityInterest"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_MinorityInterest" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_Liabilities" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingencies" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingencies"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_CommitmentsAndContingencies" order="2" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" order="3" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedIncomeStatement">
    <loc xlink:type="locator" xlink:label="us-gaap_GrossProfit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Revenues" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_Revenues" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostOfRevenue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_CostOfRevenue" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpenses" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingExpenses"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SellingGeneralAndAdministrativeExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResearchAndDevelopmentExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_ResearchAndDevelopmentExpense" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_ShareBasedCompensation" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingIncomeLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_GrossProfit" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingExpenses" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNonoperatingIncomeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNonoperatingIncomeExpense"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestIncomeOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestIncomeOther"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_InterestIncomeOther" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingSubleaseIncome" xlink:href="abvc-20230930.xsd#abvc_OperatingSubleaseIncome"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="abvc_OperatingSubleaseIncome" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ForeignCurrencyTransactionGainLossBeforeTax"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherIncome" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherIncome"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_OtherIncome" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingSubleaseIncomeRelatedParties" xlink:href="abvc-20230930.xsd#abvc_OperatingSubleaseIncomeRelatedParties"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="abvc_OperatingSubleaseIncomeRelatedParties" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RealizedInvestmentGainsLosses" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RealizedInvestmentGainsLosses"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_RealizedInvestmentGainsLosses" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquitySecuritiesFvNiRealizedGainLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquitySecuritiesFvNiRealizedGainLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_EquitySecuritiesFvNiRealizedGainLoss" order="7" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment" order="8" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_InterestExpense" order="9" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillImpairmentLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillImpairmentLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_GoodwillImpairmentLoss" order="10" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_OperatingIncomeLoss" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_OtherNonoperatingIncomeExpense" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb+OcBO0cz/DPQtq8WT+vHGytpy5eqldqmljvYMs+ffK0hVJun/LoadZRO6MVQWNprQnn57cflcpxSNmQXPIHpRWki0WSy4gU7IeqtkJA3sIjFFY3jFtYioejEkuVDUmE4RZ0aElYyyaYLDDtJ06dgaUdrSOdLHWnm+RvBDwn68szsWOnAuUx9ZHbcaC1holo02B4DYk1K/6xyLvWreEuCL] CSR-->
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_IncomeTaxExpenseBenefit" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_ProfitLoss" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomeNetOfTax"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_NetIncomeLoss" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" order="2" weight="-1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedCashFlow">
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_ProfitLoss" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Depreciation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Depreciation"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_Depreciation" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_ShareBasedCompensation" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDueToRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInDueToRelatedParties"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInDueToRelatedParties" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_InvestmentLoss" xlink:href="abvc-20230930.xsd#abvc_InvestmentLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="abvc_InvestmentLoss" order="7" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsPayable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable" order="8" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_ProvisionForDoubtfulAccount" xlink:href="abvc-20230930.xsd#abvc_ProvisionForDoubtfulAccount"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="abvc_ProvisionForDoubtfulAccount" order="9" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNoncashIncomeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNoncashIncomeExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_OtherNoncashIncomeExpense" order="10" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable" order="11" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInPrepaidExpensesOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInPrepaidExpensesOther"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInPrepaidExpensesOther" order="12" weight="-1"/>
    <loc xlink:type="locator" xlink:label="abvc_IncreasedecreaseInSecurityDepositReceived" xlink:href="abvc-20230930.xsd#abvc_IncreasedecreaseInSecurityDepositReceived"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="abvc_IncreasedecreaseInSecurityDepositReceived" order="13" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDueFromRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInDueFromRelatedParties"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInDueFromRelatedParties" order="14" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInInventories" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInInventories"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInInventories" order="15" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInCommodityContractAssetsAndLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInCommodityContractAssetsAndLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInCommodityContractAssetsAndLiabilities" order="16" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnrealizedGainLossOnInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UnrealizedGainLossOnInvestments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_UnrealizedGainLossOnInvestments" order="17" weight="-1"/>
    <loc xlink:type="locator" xlink:label="abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses" xlink:href="abvc-20230930.xsd#abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses" order="18" weight="-1"/>
    <loc xlink:type="locator" xlink:label="abvc_GovernmentGrantIncome" xlink:href="abvc-20230930.xsd#abvc_GovernmentGrantIncome"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="abvc_GovernmentGrantIncome" order="19" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOtherReceivables" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOtherReceivables"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInOtherReceivables" order="20" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" order="1" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireLongtermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireLongtermInvestments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_PaymentsToAcquireLongtermInvestments" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireInvestments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_PaymentsToAcquireInvestments" order="3" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfWarrants" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfWarrants"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_ProceedsFromIssuanceOfWarrants" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromNotesPayable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_ProceedsFromNotesPayable" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromShortTermDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromShortTermDebt"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_ProceedsFromShortTermDebt" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfLongTermDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfLongTermDebt"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_ProceedsFromIssuanceOfLongTermDebt" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" xlink:href="abvc-20230930.xsd#abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_RepaymentOfShorttermLoan" xlink:href="abvc-20230930.xsd#abvc_RepaymentOfShorttermLoan"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="abvc_RepaymentOfShorttermLoan" order="7" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsOfStockIssuanceCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsOfStockIssuanceCosts"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_PaymentsOfStockIssuanceCosts" order="8" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfConvertibleDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfConvertibleDebt"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_RepaymentsOfConvertibleDebt" order="9" weight="-1"/>
    <loc xlink:type="locator" xlink:label="abvc_RepaymentOfNotesPayable" xlink:href="abvc-20230930.xsd#abvc_RepaymentOfNotesPayable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="abvc_RepaymentOfNotesPayable" order="10" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities" order="2" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" order="4" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentOtherNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentOtherNet"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_PropertyPlantAndEquipmentOtherNet" xlink:to="us-gaap_PropertyPlantAndEquipmentGross" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_PropertyPlantAndEquipmentOtherNet" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" order="2" weight="-1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable">
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive" order="5" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofInventoryTable">
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryGross"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryFinishedGoods" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryFinishedGoods"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_InventoryGross" xlink:to="us-gaap_InventoryFinishedGoods" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryRawMaterials" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryRawMaterials"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_InventoryGross" xlink:to="us-gaap_InventoryRawMaterials" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_AllowanceForInventoryValuationAndObsolescenceLoss" xlink:href="abvc-20230930.xsd#abvc_AllowanceForInventoryValuationAndObsolescenceLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_InventoryGross" xlink:to="abvc_AllowanceForInventoryValuationAndObsolescenceLoss" order="3" weight="-1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable">
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDue" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesFutureMinimumPaymentDue"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDue" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDue" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDue" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDue" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" xlink:href="abvc-20230930.xsd#abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDue" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction" xlink:href="abvc-20230930.xsd#abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" xlink:to="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction" order="2" weight="-1"/>
  </calculationLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>18
<FILENAME>abvc-20230930_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: Fri Feb 09 16:47:25 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-20230930.xsd#abvc_r_ConsolidatedBalanceSheet" roleURI="http://metuboutique.com/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ConsolidatedBalanceSheet_Parentheticals" roleURI="http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ConsolidatedIncomeStatement" roleURI="http://metuboutique.com/role/ConsolidatedIncomeStatement"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ConsolidatedIncomeStatement_Parentheticals" roleURI="http://metuboutique.com/role/ConsolidatedIncomeStatement_Parentheticals"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ConsolidatedCashFlow" roleURI="http://metuboutique.com/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ShareholdersEquityType2or3" roleURI="http://metuboutique.com/role/ShareholdersEquityType2or3"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_OrganizationandDescriptionofBusiness" roleURI="http://metuboutique.com/role/OrganizationandDescriptionofBusiness"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_SummaryofSignificantAccountingPolicies" roleURI="http://metuboutique.com/role/SummaryofSignificantAccountingPolicies"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_CollaborativeAgreements" roleURI="http://metuboutique.com/role/CollaborativeAgreements"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_PropertyandEquipment" roleURI="http://metuboutique.com/role/PropertyandEquipment"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_LongTermInvestments" roleURI="http://metuboutique.com/role/LongTermInvestments"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ConvertibleNotesPayable" roleURI="http://metuboutique.com/role/ConvertibleNotesPayable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_BankLoans" roleURI="http://metuboutique.com/role/BankLoans"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_RelatedPartiesTransactions" roleURI="http://metuboutique.com/role/RelatedPartiesTransactions"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_IncomeTaxes" roleURI="http://metuboutique.com/role/IncomeTaxes"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_Equity" roleURI="http://metuboutique.com/role/Equity"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_StockOptions" roleURI="http://metuboutique.com/role/StockOptions"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_LossPerShare" roleURI="http://metuboutique.com/role/LossPerShare"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_Lease" roleURI="http://metuboutique.com/role/Lease"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_SubsequentEvents" roleURI="http://metuboutique.com/role/SubsequentEvents"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_Inventory" roleURI="http://metuboutique.com/role/Inventory"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_PaycheckProtectionProgramLoanPayable" roleURI="http://metuboutique.com/role/PaycheckProtectionProgramLoanPayable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_NotesPayable" roleURI="http://metuboutique.com/role/NotesPayable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ShortTermLoan" roleURI="http://metuboutique.com/role/ShortTermLoan"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_CommitmentsandContingencies" roleURI="http://metuboutique.com/role/CommitmentsandContingencies"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_AccountingPoliciesByPolicy" roleURI="http://metuboutique.com/role/AccountingPoliciesByPolicy"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_SummaryofSignificantAccountingPoliciesTables" roleURI="http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_PropertyandEquipmentTables" roleURI="http://metuboutique.com/role/PropertyandEquipmentTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_LongTermInvestmentsTables" roleURI="http://metuboutique.com/role/LongTermInvestmentsTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_BankLoansTables" roleURI="http://metuboutique.com/role/BankLoansTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_RelatedPartiesTransactionsTables" roleURI="http://metuboutique.com/role/RelatedPartiesTransactionsTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_IncomeTaxesTables" roleURI="http://metuboutique.com/role/IncomeTaxesTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_StockOptionsTables" roleURI="http://metuboutique.com/role/StockOptionsTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_LossPerShareTables" roleURI="http://metuboutique.com/role/LossPerShareTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_LeaseTables" roleURI="http://metuboutique.com/role/LeaseTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_InventoryTables" roleURI="http://metuboutique.com/role/InventoryTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable" roleURI="http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofPropertyandEquipmentTable" roleURI="http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofOwnershipPercentagesofEachInvesteeTable" roleURI="http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofExtenttheInvesteeReliesTable" roleURI="http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofLongTermInvestmentTable" roleURI="http://metuboutique.com/role/ScheduleofLongTermInvestmentTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofBalanceSheetTable" roleURI="http://metuboutique.com/role/ScheduleofBalanceSheetTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofStatementofOperationTable" roleURI="http://metuboutique.com/role/ScheduleofStatementofOperationTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofComponentsofLossesonEquityInvestmentsTable" roleURI="http://metuboutique.com/role/ScheduleofComponentsofLossesonEquityInvestmentsTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofShortTermBankLoanTable" roleURI="http://metuboutique.com/role/ScheduleofShortTermBankLoanTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable" roleURI="http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofAccountsReceivableDuefromRelatedPartiesTable" roleURI="http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofRevenueDuefromRelatedPartiesTable" roleURI="http://metuboutique.com/role/ScheduleofRevenueDuefromRelatedPartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofDuefromRelatedPartiesCurrentTable" roleURI="http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofDuefromRelatedPartiesNonCurrentTable" roleURI="http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofAmountDuetoRelatedPartiesTable" roleURI="http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofIncomeTaxExpenseTable" roleURI="http://metuboutique.com/role/ScheduleofIncomeTaxExpenseTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofDeferredTaxAssetsLiabilityTable" roleURI="http://metuboutique.com/role/ScheduleofDeferredTaxAssetsLiabilityTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofOptionsIssuedandOutstandingTable" roleURI="http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofFairValueofStockOptionsGrantedTable" roleURI="http://metuboutique.com/role/ScheduleofFairValueofStockOptionsGrantedTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofLossPerShareTable" roleURI="http://metuboutique.com/role/ScheduleofLossPerShareTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofOperatingLeaseshaveRemainingLeaseTermsTable" roleURI="http://metuboutique.com/role/ScheduleofOperatingLeaseshaveRemainingLeaseTermsTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofCompanysLeaseExpensesTable" roleURI="http://metuboutique.com/role/ScheduleofCompanysLeaseExpensesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable" roleURI="http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable0" roleURI="http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofInventoryTable" roleURI="http://metuboutique.com/role/ScheduleofInventoryTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofPropertyandEquipmentTable0" roleURI="http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofOwnershipPercentagesofEachInvesteeTable0" roleURI="http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofExtenttheInvesteeReliesTable0" roleURI="http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofLongTermInvestmentTable0" roleURI="http://metuboutique.com/role/ScheduleofLongTermInvestmentTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofBalanceSheetTable0" roleURI="http://metuboutique.com/role/ScheduleofBalanceSheetTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofStatementofOperationTable0" roleURI="http://metuboutique.com/role/ScheduleofStatementofOperationTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofComponentsofLossesonEquityInvestmentsTable0" roleURI="http://metuboutique.com/role/ScheduleofComponentsofLossesonEquityInvestmentsTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofShortTermBankLoanTable0" roleURI="http://metuboutique.com/role/ScheduleofShortTermBankLoanTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0" roleURI="http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofAccountsReceivableDuefromRelatedPartiesTable0" roleURI="http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofDuefromRelatedPartiesCurrentTable0" roleURI="http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofDuefromRelatedPartiesNonCurrentTable0" roleURI="http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofAmountDuetoRelatedPartiesTable0" roleURI="http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofRevenuefromRelatedPartyTable" roleURI="http://metuboutique.com/role/ScheduleofRevenuefromRelatedPartyTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofincometaxexpenseTable" roleURI="http://metuboutique.com/role/ScheduleofincometaxexpenseTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofdeferredtaxassetsliabilityTable" roleURI="http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofOptionsIssuedandOutstandingTable0" roleURI="http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofFairValueofStockOptionsGrantedTable0" roleURI="http://metuboutique.com/role/ScheduleofFairValueofStockOptionsGrantedTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleoflosspershareTable" roleURI="http://metuboutique.com/role/ScheduleoflosspershareTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofOperatingLeaseArrangementsTable" roleURI="http://metuboutique.com/role/ScheduleofOperatingLeaseArrangementsTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofLeaseExpensesTable" roleURI="http://metuboutique.com/role/ScheduleofLeaseExpensesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable" roleURI="http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_OrganizationandDescriptionofBusinessDetails" roleURI="http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_SummaryofSignificantAccountingPoliciesDetails" roleURI="http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_CollaborativeAgreementsDetails" roleURI="http://metuboutique.com/role/CollaborativeAgreementsDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_PropertyandEquipmentDetails" roleURI="http://metuboutique.com/role/PropertyandEquipmentDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_LongTermInvestmentsDetails" roleURI="http://metuboutique.com/role/LongTermInvestmentsDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ConvertibleNotesPayableDetails" roleURI="http://metuboutique.com/role/ConvertibleNotesPayableDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_BankLoansDetails" roleURI="http://metuboutique.com/role/BankLoansDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_RelatedPartiesTransactionsDetails" roleURI="http://metuboutique.com/role/RelatedPartiesTransactionsDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_EquityDetails" roleURI="http://metuboutique.com/role/EquityDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_StockOptionsDetails" roleURI="http://metuboutique.com/role/StockOptionsDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_SubsequentEventsDetails" roleURI="http://metuboutique.com/role/SubsequentEventsDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_PaycheckProtectionProgramLoanPayableDetails" roleURI="http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_NotesPayableDetails" roleURI="http://metuboutique.com/role/NotesPayableDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ShortTermLoanDetails" roleURI="http://metuboutique.com/role/ShortTermLoanDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#DocumentAndEntityInformation" roleURI="http://metuboutique.com/role/DocumentAndEntityInformation"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" arcroleURI="http://xbrl.org/int/dim/arcrole/all"/>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedBalanceSheet">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="srt_RestatementAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RestatementAxis" xlink:to="srt_RestatementDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RestatementAxis" xlink:to="srt_RestatementDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="us-gaap_RelatedPartyMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioPreviouslyReportedMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioPreviouslyReportedMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RestatementDomain" xlink:to="srt_ScenarioPreviouslyReportedMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrentAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AssetsCurrentAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Cash" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Cash"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_Cash" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCash" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedCash"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_RestrictedCash" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AccountsReceivableNetCurrent" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsAndOtherReceivablesNetCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AccountsAndOtherReceivablesNetCurrent" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivablesNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivablesNetCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_OtherReceivablesNetCurrent" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_InventoryNet" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermInvestments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_ShortTermInvestments" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrent" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermInvestments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_LongTermInvestments" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxAssetsNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_DeferredIncomeTaxAssetsNet" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PrepaidExpenseNoncurrent" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityDeposit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_SecurityDeposit" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PrepaymentForLongtermInvestmentsNoncurrent" xlink:href="abvc-20230930.xsd#abvc_PrepaymentForLongtermInvestmentsNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="abvc_PrepaymentForLongtermInvestmentsNoncurrent" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Assets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_Assets" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrentAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_LiabilitiesCurrentAbstract" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_ShortTermBorrowings" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_AccruedLiabilitiesCurrent" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AdvanceFromCustomers" xlink:href="abvc-20230930.xsd#abvc_AdvanceFromCustomers"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="abvc_AdvanceFromCustomers" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ContractWithCustomerLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ContractWithCustomerLiabilityCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_ContractWithCustomerLiabilityCurrent" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_OtherLiabilitiesCurrent" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrent" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityDepositLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDepositLiability"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SecurityDepositLiability" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SecurityDepositLiability" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleLongTermNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleLongTermNotesPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SecurityDepositLiability" xlink:to="us-gaap_ConvertibleLongTermNotesPayable" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Liabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Liabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SecurityDepositLiability" xlink:to="us-gaap_Liabilities" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingencies" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingencies"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommitmentsAndContingencies" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_EquityAbstract" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_PreferredStockValue" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_CommonStockValue" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdditionalPaidInCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_AdditionalPaidInCapital" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteSubscriptionsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteSubscriptionsReceivable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_StockholdersEquityNoteSubscriptionsReceivable" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_TreasuryStockValue" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_StockholdersEquity" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinorityInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MinorityInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_MinorityInterest" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity" order="10" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="srt_RestatementAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RestatementAxis" xlink:to="srt_RestatementDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RestatementAxis" xlink:to="srt_RestatementDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioPreviouslyReportedMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioPreviouslyReportedMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RestatementDomain" xlink:to="srt_ScenarioPreviouslyReportedMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockParOrStatedValuePerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesAuthorized" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesIssued" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesOutstanding" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesAuthorized" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesIssued" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesOutstanding" order="8" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedIncomeStatement">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Revenues" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_Revenues" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostOfRevenue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_CostOfRevenue" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GrossProfit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_GrossProfit" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpensesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingExpensesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_OperatingExpensesAbstract" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SellingGeneralAndAdministrativeExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResearchAndDevelopmentExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_ResearchAndDevelopmentExpense" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_ShareBasedCompensation" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpenses" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingExpenses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_OperatingExpenses" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingIncomeLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_OperatingIncomeLoss" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NonoperatingIncomeExpenseAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_NonoperatingIncomeExpenseAbstract" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestIncomeOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestIncomeOther"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_InterestIncomeOther" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_InterestExpense" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingSubleaseIncome" xlink:href="abvc-20230930.xsd#abvc_OperatingSubleaseIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="abvc_OperatingSubleaseIncome" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingSubleaseIncomeRelatedParties" xlink:href="abvc-20230930.xsd#abvc_OperatingSubleaseIncomeRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="abvc_OperatingSubleaseIncomeRelatedParties" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillImpairmentLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillImpairmentLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_GoodwillImpairmentLoss" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RealizedInvestmentGainsLosses" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RealizedInvestmentGainsLosses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_RealizedInvestmentGainsLosses" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ForeignCurrencyTransactionGainLossBeforeTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquitySecuritiesFvNiRealizedGainLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquitySecuritiesFvNiRealizedGainLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_EquitySecuritiesFvNiRealizedGainLoss" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherIncome" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_OtherIncome" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNonoperatingIncomeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNonoperatingIncomeExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_OtherNonoperatingIncomeExpense" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeTaxExpenseBenefit" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_ProfitLoss" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_NetIncomeLoss" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomeNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_NetLossPerShareAbstract" xlink:href="abvc-20230930.xsd#abvc_NetLossPerShareAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="abvc_NetLossPerShareAbstract" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_EarningsPerShareBasic" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" order="16" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedIncomeStatement_Parentheticals">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareDiluted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_EarningsPerShareDiluted" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedCashFlow">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfCashFlowsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfCashFlowsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_ProfitLoss" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Depreciation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Depreciation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_Depreciation" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_ShareBasedCompensation" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnrealizedGainLossOnInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UnrealizedGainLossOnInvestments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_UnrealizedGainLossOnInvestments" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses" xlink:href="abvc-20230930.xsd#abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ProvisionForDoubtfulAccount" xlink:href="abvc-20230930.xsd#abvc_ProvisionForDoubtfulAccount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="abvc_ProvisionForDoubtfulAccount" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_GovernmentGrantIncome" xlink:href="abvc-20230930.xsd#abvc_GovernmentGrantIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="abvc_GovernmentGrantIncome" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNoncashIncomeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNoncashIncomeExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_OtherNoncashIncomeExpense" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_InvestmentLoss" xlink:href="abvc-20230930.xsd#abvc_InvestmentLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="abvc_InvestmentLoss" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOtherReceivables" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOtherReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInOtherReceivables" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInPrepaidExpensesOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInPrepaidExpensesOther"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInPrepaidExpensesOther" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_IncreasedecreaseInSecurityDepositReceived" xlink:href="abvc-20230930.xsd#abvc_IncreasedecreaseInSecurityDepositReceived"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="abvc_IncreasedecreaseInSecurityDepositReceived" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDueFromRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInDueFromRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInDueFromRelatedParties" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInInventories" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInInventories" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInCommodityContractAssetsAndLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInCommodityContractAssetsAndLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInCommodityContractAssetsAndLiabilities" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDueToRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInDueToRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInDueToRelatedParties" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireInvestments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_PaymentsToAcquireInvestments" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireLongtermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireLongtermInvestments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_PaymentsToAcquireLongtermInvestments" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsOfStockIssuanceCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsOfStockIssuanceCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_PaymentsOfStockIssuanceCosts" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfConvertibleDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfConvertibleDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_RepaymentsOfConvertibleDebt" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfWarrants" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfWarrants"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromIssuanceOfWarrants" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromNotesPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromNotesPayable" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromShortTermDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromShortTermDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromShortTermDebt" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" xlink:href="abvc-20230930.xsd#abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RepaymentOfShorttermLoan" xlink:href="abvc-20230930.xsd#abvc_RepaymentOfShorttermLoan"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="abvc_RepaymentOfShorttermLoan" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RepaymentOfNotesPayable" xlink:href="abvc-20230930.xsd#abvc_RepaymentOfNotesPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="abvc_RepaymentOfNotesPayable" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfLongTermDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfLongTermDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromIssuanceOfLongTermDebt" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_CashAndCashEquivalentsAbstract" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_CashAndCashEquivalentsAbstract" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SupplementalCashFlowInformationAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NoncashInvestingAndFinancingItemsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NoncashInvestingAndFinancingItemsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NoncashInvestingAndFinancingItemsAbstract" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CommonSharesIssuedForDebtConversion" xlink:href="abvc-20230930.xsd#abvc_CommonSharesIssuedForDebtConversion"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NoncashInvestingAndFinancingItemsAbstract" xlink:to="abvc_CommonSharesIssuedForDebtConversion" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestPaidNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestPaidNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_InterestPaidNet" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxesPaid" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxesPaid"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_IncomeTaxesPaid" order="9" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ShareholdersEquityType2or3">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="srt_RestatementAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RestatementAxis" xlink:to="srt_RestatementDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RestatementAxis" xlink:to="srt_RestatementDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementEquityComponentsAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_CommonStockMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ReceivablesFromStockholderMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesFromStockholderMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_ReceivablesFromStockholderMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdditionalPaidInCapitalMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_AdditionalPaidInCapitalMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetainedEarningsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_RetainedEarningsMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockCommonMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockCommonMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_TreasuryStockCommonMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NoncontrollingInterestMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NoncontrollingInterestMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_NoncontrollingInterestMember" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioPreviouslyReportedMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioPreviouslyReportedMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RestatementDomain" xlink:to="srt_ScenarioPreviouslyReportedMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SharesOutstanding" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_IssuanceOfPrefundedWarrant" xlink:href="abvc-20230930.xsd#abvc_IssuanceOfPrefundedWarrant"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="abvc_IssuanceOfPrefundedWarrant" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueIssuedForServices"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueIssuedForServices" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesIssuedForServices"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfUnits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices" xlink:href="abvc-20230930.xsd#abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ProfitLoss" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CumulativeTransactionAdjustments" xlink:href="abvc-20230930.xsd#abvc_CumulativeTransactionAdjustments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="abvc_CumulativeTransactionAdjustments" order="14" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/OrganizationandDescriptionofBusiness">
    <loc xlink:type="locator" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/SummaryofSignificantAccountingPolicies">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SignificantAccountingPoliciesTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/CollaborativeAgreements">
    <loc xlink:type="locator" xlink:label="abvc_CollaborativeAgreementsAbstract" xlink:href="abvc-20230930.xsd#abvc_CollaborativeAgreementsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CollaborativeArrangementDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CollaborativeArrangementDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsAbstract" xlink:to="us-gaap_CollaborativeArrangementDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/PropertyandEquipment">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/LongTermInvestments">
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermInvestmentsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermInvestmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LongTermInvestmentsAbstract" xlink:to="us-gaap_LongTermDebtTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConvertibleNotesPayable">
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleLongtermNotesPayableCurrentAndNoncurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleLongtermNotesPayableCurrentAndNoncurrentAbstract"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertibleNotesPayableTextBlock" xlink:href="abvc-20230930.xsd#abvc_ConvertibleNotesPayableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ConvertibleLongtermNotesPayableCurrentAndNoncurrentAbstract" xlink:to="abvc_ConvertibleNotesPayableTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/BankLoans">
    <loc xlink:type="locator" xlink:label="us-gaap_LoansPayableAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansPayableAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LoansPayableAbstract" xlink:to="us-gaap_DebtDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/RelatedPartiesTransactions">
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/IncomeTaxes">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/Equity">
    <loc xlink:type="locator" xlink:label="us-gaap_EquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/StockOptions">
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationAbstract" xlink:to="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/LossPerShare">
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/Lease">
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeasesTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeasesTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/SubsequentEvents">
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventsTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="us-gaap_SubsequentEventsTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/Inventory">
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNetAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNetAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InventoryNetAbstract" xlink:to="us-gaap_InventoryDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/PaycheckProtectionProgramLoanPayable">
    <loc xlink:type="locator" xlink:label="abvc_PaycheckProtectionProgramLoanPayableAbstract" xlink:href="abvc-20230930.xsd#abvc_PaycheckProtectionProgramLoanPayableAbstract"/>
    <loc xlink:type="locator" xlink:label="abvc_PaycheckProtectionProgramLoanPayableTextBlock" xlink:href="abvc-20230930.xsd#abvc_PaycheckProtectionProgramLoanPayableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PaycheckProtectionProgramLoanPayableAbstract" xlink:to="abvc_PaycheckProtectionProgramLoanPayableTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/NotesPayable">
    <loc xlink:type="locator" xlink:label="us-gaap_NotesPayableAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesPayableAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MortgageNotesPayableDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MortgageNotesPayableDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NotesPayableAbstract" xlink:to="us-gaap_MortgageNotesPayableDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ShortTermLoan">
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermBorrowingsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermBorrowingsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermBorrowingsAbstract" xlink:to="us-gaap_ShortTermDebtTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/CommitmentsandContingencies">
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/AccountingPoliciesByPolicy">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BasisOfAccountingPolicyPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PriorPeriodReclassificationAdjustmentDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PriorPeriodReclassificationAdjustmentDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_PriorPeriodReclassificationAdjustmentDescription" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UseOfEstimates" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UseOfEstimates"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_UseOfEstimates" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ForwardStockSplitsPolicyTextBlock" xlink:href="abvc-20230930.xsd#abvc_ForwardStockSplitsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="abvc_ForwardStockSplitsPolicyTextBlock" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_StockReverseSplitPolicyTextBlock" xlink:href="abvc-20230930.xsd#abvc_StockReverseSplitPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="abvc_StockReverseSplitPolicyTextBlock" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementPolicyPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskCreditRisk" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskCreditRisk"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ConcentrationRiskCreditRisk" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ConcentrationOfClientsPolicyTextBlock" xlink:href="abvc-20230930.xsd#abvc_ConcentrationOfClientsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="abvc_ConcentrationOfClientsPolicyTextBlock" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TradeAndOtherAccountsReceivablePolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAndOtherAccountsReceivablePolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_TradeAndOtherAccountsReceivablePolicy" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueRecognitionPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ConstructioninProgressPolicyTextBlock" xlink:href="abvc-20230930.xsd#abvc_ConstructioninProgressPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="abvc_ConstructioninProgressPolicyTextBlock" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentsPolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_EquityMethodInvestmentsPolicy" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OtherThanTemporaryImpairmentPolicyTextBlock" xlink:href="abvc-20230930.xsd#abvc_OtherThanTemporaryImpairmentPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="abvc_OtherThanTemporaryImpairmentPolicyTextBlock" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_DebtPolicyTextBlock" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpensePolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResearchAndDevelopmentExpensePolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ResearchAndDevelopmentExpensePolicy" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PostemploymentBenefitPlansPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PostemploymentBenefitPlansPolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_PostemploymentBenefitPlansPolicy" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BeneficialConversionFeature" xlink:href="abvc-20230930.xsd#abvc_BeneficialConversionFeature"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="abvc_BeneficialConversionFeature" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_IncomeTaxPolicyTextBlock" order="23" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock" xlink:href="abvc-20230930.xsd#abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock" order="24" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerSharePolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock" order="25" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingenciesPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesPolicyTextBlock" order="26" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" order="27" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_TranslationAdjustmentPolicyTextBlock" xlink:href="abvc-20230930.xsd#abvc_TranslationAdjustmentPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="abvc_TranslationAdjustmentPolicyTextBlock" order="28" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" order="29" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiscalPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiscalPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_FiscalPeriod" order="30" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_InventoryPolicyTextBlock" order="31" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermEquityInvestmentPolicy" xlink:href="abvc-20230930.xsd#abvc_LongTermEquityInvestmentPolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="abvc_LongTermEquityInvestmentPolicy" order="32" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy" order="33" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CompensationRelatedCostsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CompensationRelatedCostsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_CompensationRelatedCostsPolicyTextBlock" order="34" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesTables">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/PropertyandEquipmentTables">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/LongTermInvestmentsTables">
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermInvestmentsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermInvestmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LongTermInvestmentsAbstract" xlink:to="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfExtentInvesteeReliesTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LongTermInvestmentsAbstract" xlink:to="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfLongTermInvestmentTableTextBlock" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfLongTermInvestmentTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LongTermInvestmentsAbstract" xlink:to="abvc_ScheduleOfLongTermInvestmentTableTextBlock" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfCondensedBalanceSheetTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LongTermInvestmentsAbstract" xlink:to="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfCondensedIncomeStatementTableTextBlock" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfCondensedIncomeStatementTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LongTermInvestmentsAbstract" xlink:to="srt_ScheduleOfCondensedIncomeStatementTableTextBlock" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentsTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LongTermInvestmentsAbstract" xlink:to="us-gaap_EquityMethodInvestmentsTextBlock" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/BankLoansTables">
    <loc xlink:type="locator" xlink:label="us-gaap_LoansPayableAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansPayableAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShortTermDebtTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfShortTermDebtTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LoansPayableAbstract" xlink:to="us-gaap_ScheduleOfShortTermDebtTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/RelatedPartiesTransactionsTables">
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfDebtTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfDebtTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="us-gaap_ScheduleOfDebtTableTextBlock" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfRevenueFromRelatedPartyTableTextBlock" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfRevenueFromRelatedPartyTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="abvc_ScheduleOfRevenueFromRelatedPartyTableTextBlock" order="6" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/IncomeTaxesTables">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/StockOptionsTables">
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationAbstract" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShareBasedCompensationAbstract" xlink:to="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/LossPerShareTables">
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/LeaseTables">
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLeaseIncomeTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseCostTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeaseCostTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_LeaseCostTableTextBlock" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/InventoryTables">
    <loc xlink:type="locator" xlink:label="abvc_InventoryTablesLineItems" xlink:href="abvc-20230930.xsd#abvc_InventoryTablesLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_InventoryTablesTable" xlink:href="abvc-20230930.xsd#abvc_InventoryTablesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_InventoryTablesLineItems" xlink:to="abvc_InventoryTablesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfInventoryCurrentTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_InventoryTablesLineItems" xlink:to="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable">
    <loc xlink:type="locator" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems" xlink:href="abvc-20230930.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable" xlink:href="abvc-20230930.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems" xlink:to="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable" xlink:to="srt_RangeAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MinimumMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MaximumMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BuildingsAndLeaseholdImprovementsMember" xlink:href="abvc-20230930.xsd#abvc_BuildingsAndLeaseholdImprovementsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="abvc_BuildingsAndLeaseholdImprovementsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MachineryAndEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MachineryAndEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_MachineryAndEquipmentMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OfficeEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OfficeEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_OfficeEquipmentMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LandMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LandMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_LandMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConstructionInProgressMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConstructionInProgressMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_ConstructionInProgressMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BuildingsAndLeaseholdImprovementsMember" xlink:href="abvc-20230930.xsd#abvc_BuildingsAndLeaseholdImprovementsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="abvc_BuildingsAndLeaseholdImprovementsMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MachineryAndEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MachineryAndEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_MachineryAndEquipmentMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OfficeEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OfficeEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_OfficeEquipmentMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentGross" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentOtherNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentOtherNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentOtherNet" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable">
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems" xlink:to="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable" xlink:to="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_EquityMethodInvesteeNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_EquityMethodInvesteeNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BraingenesisBiotechnologyCoLtdMember" xlink:href="abvc-20230930.xsd#abvc_BraingenesisBiotechnologyCoLtdMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="abvc_BraingenesisBiotechnologyCoLtdMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_GenepharmBiotechCorporationMember" xlink:href="abvc-20230930.xsd#abvc_GenepharmBiotechCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="abvc_GenepharmBiotechCorporationMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioHopeKingCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioHopeKingCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="abvc_BioHopeKingCorporationMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="abvc_BioFirstCorporationMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneCorporationMember" xlink:href="abvc-20230930.xsd#abvc_RgeneCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="abvc_RgeneCorporationMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentAdditionalInformation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentAdditionalInformation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems" xlink:to="us-gaap_EquityMethodInvestmentAdditionalInformation" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable">
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems" xlink:to="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BraingenesisBiotechnologyCoLtdMember" xlink:href="abvc-20230930.xsd#abvc_BraingenesisBiotechnologyCoLtdMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_BraingenesisBiotechnologyCoLtdMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_GenepharmBiotechCorporationMember" xlink:href="abvc-20230930.xsd#abvc_GenepharmBiotechCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_GenepharmBiotechCorporationMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioHopeKingCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioHopeKingCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_BioHopeKingCorporationMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_BioFirstCorporationMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneCorporationMember" xlink:href="abvc-20230930.xsd#abvc_RgeneCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_RgeneCorporationMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDescriptionOfTransaction" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDescriptionOfTransaction"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems" xlink:to="us-gaap_RelatedPartyTransactionDescriptionOfTransaction" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofLongTermInvestmentTable">
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems" xlink:to="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BraingenesisBiotechnologyCoLtdMember" xlink:href="abvc-20230930.xsd#abvc_BraingenesisBiotechnologyCoLtdMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BraingenesisBiotechnologyCoLtdMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_GenepharmBiotechCorporationMember" xlink:href="abvc-20230930.xsd#abvc_GenepharmBiotechCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_GenepharmBiotechCorporationMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioHopeKingCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioHopeKingCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioHopeKingCorporationMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstCorporationMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneCorporationMember" xlink:href="abvc-20230930.xsd#abvc_RgeneCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_RgeneCorporationMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_NonMarketableCostMethodInvestmentsNetAbstract" xlink:href="abvc-20230930.xsd#abvc_NonMarketableCostMethodInvestmentsNetAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems" xlink:to="abvc_NonMarketableCostMethodInvestmentsNetAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_NonmarketableCostMethodInvestmentsNet" xlink:href="abvc-20230930.xsd#abvc_NonmarketableCostMethodInvestmentsNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_NonMarketableCostMethodInvestmentsNetAbstract" xlink:to="abvc_NonmarketableCostMethodInvestmentsNet" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_EquityMethodInvestmentsNetAbstract" xlink:href="abvc-20230930.xsd#abvc_EquityMethodInvestmentsNetAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems" xlink:to="abvc_EquityMethodInvestmentsNetAbstract" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityMethodInvestmentsNetAbstract" xlink:to="us-gaap_EquityMethodInvestments" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofBalanceSheetTable">
    <loc xlink:type="locator" xlink:label="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CondensedBalanceSheetStatementsCaptionsLineItems"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedBalanceSheetStatementTable" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CondensedBalanceSheetStatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:to="srt_CondensedBalanceSheetStatementTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="srt_CondensedBalanceSheetStatementTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_RgeneMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:to="us-gaap_AssetsCurrent" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsNoncurrent" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_LiabilitiesCurrent" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_LiabilitiesNoncurrent" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityOther"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_StockholdersEquityOther" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofStatementofOperationTable">
    <loc xlink:type="locator" xlink:label="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CondensedIncomeStatementsCaptionsLineItems"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedIncomeStatementTable" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CondensedIncomeStatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="srt_CondensedIncomeStatementTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ConsolidatedEntitiesAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidatedEntitiesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="srt_CondensedIncomeStatementTable" xlink:to="srt_ConsolidatedEntitiesAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ConsolidatedEntitiesDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidatedEntitiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_ConsolidatedEntitiesAxis" xlink:to="srt_ConsolidatedEntitiesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ConsolidatedEntitiesDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidatedEntitiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_ConsolidatedEntitiesAxis" xlink:to="srt_ConsolidatedEntitiesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_ConsolidatedEntitiesDomain" xlink:to="abvc_BioFirstMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_ConsolidatedEntitiesDomain" xlink:to="abvc_RgeneMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnSalesOfLoansNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GainLossOnSalesOfLoansNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="us-gaap_GainLossOnSalesOfLoansNet" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GrossProfit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="us-gaap_GrossProfit" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromEquityMethodInvestments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofComponentsofLossesonEquityInvestmentsTable">
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="abvc_ShareOfEquityMethodInvesteeLosses" xlink:href="abvc-20230930.xsd#abvc_ShareOfEquityMethodInvesteeLosses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract" xlink:to="abvc_ShareOfEquityMethodInvesteeLosses" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofShortTermBankLoanTable">
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShortTermDebtTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfShortTermDebtTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_ShortTermDebtLineItems" xlink:to="us-gaap_ScheduleOfShortTermDebtTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfShortTermDebtTable" xlink:to="us-gaap_ShortTermDebtTypeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CathayUnitedBankMember" xlink:href="abvc-20230930.xsd#abvc_CathayUnitedBankMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="abvc_CathayUnitedBankMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CTBCBankMember" xlink:href="abvc-20230930.xsd#abvc_CTBCBankMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="abvc_CTBCBankMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CathayBankMember" xlink:href="abvc-20230930.xsd#abvc_CathayBankMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="abvc_CathayBankMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtLineItems" xlink:to="us-gaap_ShortTermBorrowings" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable">
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_RelatedPartyTransactionLineItems" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstCorporationtheBioFirstMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstCorporationtheBioFirstMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstCorporationtheBioFirstMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneCorporationtheRgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneCorporationtheRgeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_RgeneCorporationtheRgeneMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_YuanGeneCorporationtheYuanGeneMember" xlink:href="abvc-20230930.xsd#abvc_YuanGeneCorporationtheYuanGeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_YuanGeneCorporationtheYuanGeneMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AsiaGeneCorporationtheAsiaGeneMember" xlink:href="abvc-20230930.xsd#abvc_AsiaGeneCorporationtheAsiaGeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_AsiaGeneCorporationtheAsiaGeneMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_EugeneJiangMember" xlink:href="abvc-20230930.xsd#abvc_EugeneJiangMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_EugeneJiangMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_KeypointTechnologyLtdtheKeypointMember" xlink:href="abvc-20230930.xsd#abvc_KeypointTechnologyLtdtheKeypointMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_KeypointTechnologyLtdtheKeypointMember" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LionArtsPromotionInctheLionArtsMember" xlink:href="abvc-20230930.xsd#abvc_LionArtsPromotionInctheLionArtsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_LionArtsPromotionInctheLionArtsMember" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_YoshinobuOdairatheOdairaMember" xlink:href="abvc-20230930.xsd#abvc_YoshinobuOdairatheOdairaMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_YoshinobuOdairatheOdairaMember" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_GenePharmInctheGenePharmMember" xlink:href="abvc-20230930.xsd#abvc_GenePharmInctheGenePharmMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_GenePharmInctheGenePharmMember" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember" xlink:href="abvc-20230930.xsd#abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LBGUSAInctheLBGUSAMember" xlink:href="abvc-20230930.xsd#abvc_LBGUSAInctheLBGUSAMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_LBGUSAInctheLBGUSAMember" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LionGeneCorporationtheLionGeneMember" xlink:href="abvc-20230930.xsd#abvc_LionGeneCorporationtheLionGeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_LionGeneCorporationtheLionGeneMember" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_KimhoConsultantsCoLtdtheKimhoMember" xlink:href="abvc-20230930.xsd#abvc_KimhoConsultantsCoLtdtheKimhoMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_KimhoConsultantsCoLtdtheKimhoMember" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_TheJiangsMember" xlink:href="abvc-20230930.xsd#abvc_TheJiangsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_TheJiangsMember" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AmkeyVenturesLLCAmkeyMember" xlink:href="abvc-20230930.xsd#abvc_AmkeyVenturesLLCAmkeyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_AmkeyVenturesLLCAmkeyMember" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioLiteJapanMember" xlink:href="abvc-20230930.xsd#abvc_BioLiteJapanMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioLiteJapanMember" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioHopeKingCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioHopeKingCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioHopeKingCorporationMember" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ABVCBioPharmaHKLimitedMember" xlink:href="abvc-20230930.xsd#abvc_ABVCBioPharmaHKLimitedMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_ABVCBioPharmaHKLimitedMember" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDescriptionOfTransaction" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDescriptionOfTransaction"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionLineItems" xlink:to="us-gaap_RelatedPartyTransactionDescriptionOfTransaction" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable">
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_GenePharmIncMember" xlink:href="abvc-20230930.xsd#abvc_GenePharmIncMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_GenePharmIncMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_RgeneMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivables" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems" xlink:to="us-gaap_OtherReceivables" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofRevenueDuefromRelatedPartiesTable">
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesLineItems" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesTable" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesLineItems" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_RgeneMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherCostOfOperatingRevenue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherCostOfOperatingRevenue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesLineItems" xlink:to="us-gaap_OtherCostOfOperatingRevenue" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable">
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="us-gaap_RelatedPartyMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_RgeneMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivablesNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivablesNetCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems" xlink:to="us-gaap_OtherReceivablesNetCurrent" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstAustraliaMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstAustraliaMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstAustraliaMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioHopeKingCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioHopeKingCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioHopeKingCorporationMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_DueFromOtherRelatedPartiesNoncurrentAmount" xlink:href="abvc-20230930.xsd#abvc_DueFromOtherRelatedPartiesNoncurrentAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:to="abvc_DueFromOtherRelatedPartiesNoncurrentAmount" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable">
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstCorporationMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_TheJiangsMember" xlink:href="abvc-20230930.xsd#abvc_TheJiangsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_TheJiangsMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_DueToshareholdersMember" xlink:href="abvc-20230930.xsd#abvc_DueToshareholdersMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_DueToshareholdersMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_DueToRelatedPartyCurrentAndNoncurrent" xlink:href="abvc-20230930.xsd#abvc_DueToRelatedPartyCurrentAndNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems" xlink:to="abvc_DueToRelatedPartyCurrentAndNoncurrent" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofIncomeTaxExpenseTable">
    <loc xlink:type="locator" xlink:label="abvc_IncomeTaxesDetailsScheduleofIncomeTaxExpenseLineItems" xlink:href="abvc-20230930.xsd#abvc_IncomeTaxesDetailsScheduleofIncomeTaxExpenseLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_IncomeTaxesDetailsScheduleofIncomeTaxExpenseTable" xlink:href="abvc-20230930.xsd#abvc_IncomeTaxesDetailsScheduleofIncomeTaxExpenseTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_IncomeTaxesDetailsScheduleofIncomeTaxExpenseLineItems" xlink:to="abvc_IncomeTaxesDetailsScheduleofIncomeTaxExpenseTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementScenarioAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_IncomeTaxesDetailsScheduleofIncomeTaxExpenseTable" xlink:to="srt_StatementScenarioAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CurrentAbstract" xlink:href="abvc-20230930.xsd#abvc_CurrentAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_IncomeTaxesDetailsScheduleofIncomeTaxExpenseLineItems" xlink:to="abvc_CurrentAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CurrentAbstract" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentForeignTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CurrentForeignTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CurrentAbstract" xlink:to="us-gaap_CurrentForeignTaxExpenseBenefit" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CurrentAbstract" xlink:to="us-gaap_CurrentIncomeTaxExpenseBenefit" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_DeferredAbstract" xlink:href="abvc-20230930.xsd#abvc_DeferredAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_IncomeTaxesDetailsScheduleofIncomeTaxExpenseLineItems" xlink:to="abvc_DeferredAbstract" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CurrentStateAndLocalTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_DeferredAbstract" xlink:to="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredForeignIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredForeignIncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_DeferredAbstract" xlink:to="us-gaap_DeferredForeignIncomeTaxExpenseBenefit" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxesAndTaxCredits" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxesAndTaxCredits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_DeferredAbstract" xlink:to="us-gaap_DeferredIncomeTaxesAndTaxCredits" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_DeferredAbstract" xlink:to="us-gaap_OtherTaxExpenseBenefit" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofDeferredTaxAssetsLiabilityTable">
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetImpairmentCharges" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetImpairmentCharges"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_AssetImpairmentCharges" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiability"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_OperatingLeaseLiability" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssetsMiscellaneousNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAssetsMiscellaneousNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_OtherAssetsMiscellaneousNoncurrent" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherDeferredCostsGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherDeferredCostsGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_OtherDeferredCostsGross" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsValuationAllowance"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_DeferredTaxAssetsLiabilitiesNet" order="6" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable">
    <loc xlink:type="locator" xlink:label="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:href="abvc-20230930.xsd#abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable" xlink:href="abvc-20230930.xsd#abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable" xlink:to="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis" xlink:to="us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis" xlink:to="us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeStockOptionMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EmployeeStockOptionMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain" xlink:to="us-gaap_EmployeeStockOptionMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" xlink:href="abvc-20230930.xsd#abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1" xlink:href="abvc-20230930.xsd#abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" order="16" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofFairValueofStockOptionsGrantedTable">
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofLossPerShareTable">
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareDetailsScheduleofLossPerShareLineItems" xlink:href="abvc-20230930.xsd#abvc_LossPerShareDetailsScheduleofLossPerShareLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareDetailsScheduleofLossPerShareTable" xlink:href="abvc-20230930.xsd#abvc_LossPerShareDetailsScheduleofLossPerShareTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_LossPerShareDetailsScheduleofLossPerShareLineItems" xlink:to="abvc_LossPerShareDetailsScheduleofLossPerShareTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_LossPerShareDetailsScheduleofLossPerShareTable" xlink:to="us-gaap_StatementEquityComponentsAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_CommonStockMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_NumeratorAbstract" xlink:href="abvc-20230930.xsd#abvc_NumeratorAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LossPerShareDetailsScheduleofLossPerShareLineItems" xlink:to="abvc_NumeratorAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_NumeratorAbstract" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_DenominatorAbstract" xlink:href="abvc-20230930.xsd#abvc_DenominatorAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LossPerShareDetailsScheduleofLossPerShareLineItems" xlink:to="abvc_DenominatorAbstract" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_DenominatorAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockOptionPlanExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockOptionPlanExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_DenominatorAbstract" xlink:to="us-gaap_StockOptionPlanExpense" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_DenominatorAbstract" xlink:to="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LossPerShareDetailsScheduleofLossPerShareLineItems" xlink:to="us-gaap_EarningsPerShareAbstract" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareBasic" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareDiluted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareDiluted" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofOperatingLeaseshaveRemainingLeaseTermsTable">
    <loc xlink:type="locator" xlink:label="abvc_LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsLineItems" xlink:href="abvc-20230930.xsd#abvc_LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsTable" xlink:href="abvc-20230930.xsd#abvc_LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsLineItems" xlink:to="abvc_LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseContractualTermAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeaseContractualTermAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsTable" xlink:to="us-gaap_LeaseContractualTermAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseContractualTermDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeaseContractualTermDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_LeaseContractualTermAxis" xlink:to="us-gaap_LeaseContractualTermDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseContractualTermDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeaseContractualTermDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_LeaseContractualTermAxis" xlink:to="us-gaap_LeaseContractualTermDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesMember" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeaseContractualTermDomain" xlink:to="abvc_OperatingLeasesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsLineItems" xlink:to="us-gaap_AssetsAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsLineItems" xlink:to="us-gaap_LiabilitiesAbstract" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofCompanysLeaseExpensesTable">
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfCompanySLeaseExpensesAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfCompanySLeaseExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfCompanySLeaseExpensesAbstract" xlink:to="us-gaap_OperatingLeaseExpense" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLeaseIncomeLeasePayments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLeaseIncomeLeasePayments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfCompanySLeaseExpensesAbstract" xlink:to="us-gaap_OperatingLeaseLeaseIncomeLeasePayments" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageRemainingLeaseTermAbstract" xlink:href="abvc-20230930.xsd#abvc_WeightedAverageRemainingLeaseTermAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfCompanySLeaseExpensesAbstract" xlink:to="abvc_WeightedAverageRemainingLeaseTermAbstract" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_WeightedAverageRemainingLeaseTermAbstract" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageDiscountRateAbstract" xlink:href="abvc-20230930.xsd#abvc_WeightedAverageDiscountRateAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfCompanySLeaseExpensesAbstract" xlink:to="abvc_WeightedAverageDiscountRateAbstract" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_WeightedAverageDiscountRateAbstract" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable">
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset" order="7" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable0">
    <loc xlink:type="locator" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems" xlink:href="abvc-20230930.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable" xlink:href="abvc-20230930.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems" xlink:to="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable" xlink:to="srt_RangeAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MinimumMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MaximumMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BuildingsAndLeaseholdImprovementsMember" xlink:href="abvc-20230930.xsd#abvc_BuildingsAndLeaseholdImprovementsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="abvc_BuildingsAndLeaseholdImprovementsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MachineryAndEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MachineryAndEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_MachineryAndEquipmentMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OfficeEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OfficeEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_OfficeEquipmentMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofInventoryTable">
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryCurrentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryCurrentTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryCurrentTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementScenarioAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_InventoryCurrentTable" xlink:to="srt_StatementScenarioAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryFinishedGoods" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryFinishedGoods"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryFinishedGoods" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryWorkInProcess" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryWorkInProcess"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryWorkInProcess" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryRawMaterials" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryRawMaterials"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryRawMaterials" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AllowanceForInventoryValuationAndObsolescenceLoss" xlink:href="abvc-20230930.xsd#abvc_AllowanceForInventoryValuationAndObsolescenceLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InventoryLineItems" xlink:to="abvc_AllowanceForInventoryValuationAndObsolescenceLoss" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryGross" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable0">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LandMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LandMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_LandMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BuildingsAndLeaseholdImprovementsMember" xlink:href="abvc-20230930.xsd#abvc_BuildingsAndLeaseholdImprovementsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="abvc_BuildingsAndLeaseholdImprovementsMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MachineryAndEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MachineryAndEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_MachineryAndEquipmentMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OfficeEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OfficeEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_OfficeEquipmentMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentGross" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentOtherNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentOtherNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentOtherNet" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable0">
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems" xlink:to="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable" xlink:to="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_EquityMethodInvesteeNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_EquityMethodInvesteeNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BraingenesisBiotechnologyCoLtdMember" xlink:href="abvc-20230930.xsd#abvc_BraingenesisBiotechnologyCoLtdMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="abvc_BraingenesisBiotechnologyCoLtdMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_GenepharmBiotechCorporationMember" xlink:href="abvc-20230930.xsd#abvc_GenepharmBiotechCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="abvc_GenepharmBiotechCorporationMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioHopeKingCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioHopeKingCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="abvc_BioHopeKingCorporationMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="abvc_BioFirstCorporationMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneCorporationMember" xlink:href="abvc-20230930.xsd#abvc_RgeneCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="abvc_RgeneCorporationMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OwnershipPercentage" xlink:href="abvc-20230930.xsd#abvc_OwnershipPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems" xlink:to="abvc_OwnershipPercentage" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AccountingTreatmentDescription" xlink:href="abvc-20230930.xsd#abvc_AccountingTreatmentDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems" xlink:to="abvc_AccountingTreatmentDescription" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable0">
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems" xlink:to="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BraingenesisBiotechnologyCoLtdMember" xlink:href="abvc-20230930.xsd#abvc_BraingenesisBiotechnologyCoLtdMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_BraingenesisBiotechnologyCoLtdMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_GenepharmBiotechCorporationMember" xlink:href="abvc-20230930.xsd#abvc_GenepharmBiotechCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_GenepharmBiotechCorporationMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioHopeKingCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioHopeKingCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_BioHopeKingCorporationMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_BioFirstCorporationMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneCorporationMember" xlink:href="abvc-20230930.xsd#abvc_RgeneCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_RgeneCorporationMember" order="4" xbrldt:closed="true"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb+OcBO0cz/DPQtq8WT+vHGytpy5eqldqmljvYMs+ffK0hVJun/LoadZRO6MVQWNprQnn57cflcpxSNmQXPIHpRWki0WSy4gU7IeqtkJA3sIjFFY3jFtYioejEkuVDUmE4RZ0aElYyyaYLDDtJ06dgaUdrSOdLHWnm+RvBDwn68szsWOnAuUx9Zzlc0nD2FPb5t1aYrs+Z9oyQv5R4GTg5/] CSR-->
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartyTransactionDescriptionOfTransactions" xlink:href="abvc-20230930.xsd#abvc_RelatedPartyTransactionDescriptionOfTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems" xlink:to="abvc_RelatedPartyTransactionDescriptionOfTransactions" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofLongTermInvestmentTable0">
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems" xlink:to="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BraingenesisBiotechnologyCoLtdMember" xlink:href="abvc-20230930.xsd#abvc_BraingenesisBiotechnologyCoLtdMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BraingenesisBiotechnologyCoLtdMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_GenepharmBiotechCorporationMember" xlink:href="abvc-20230930.xsd#abvc_GenepharmBiotechCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_GenepharmBiotechCorporationMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioHopeKingCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioHopeKingCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioHopeKingCorporationMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstCorporationMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneCorporationMember" xlink:href="abvc-20230930.xsd#abvc_RgeneCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_RgeneCorporationMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_NonMarketableCostMethodInvestmentsNetAbstract0" xlink:href="abvc-20230930.xsd#abvc_NonMarketableCostMethodInvestmentsNetAbstract0"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems" xlink:to="abvc_NonMarketableCostMethodInvestmentsNetAbstract0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_NonmarketableCostMethodInvestmentsNet" xlink:href="abvc-20230930.xsd#abvc_NonmarketableCostMethodInvestmentsNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_NonMarketableCostMethodInvestmentsNetAbstract0" xlink:to="abvc_NonmarketableCostMethodInvestmentsNet" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_EquityMethodInvestmentsNetAbstract0" xlink:href="abvc-20230930.xsd#abvc_EquityMethodInvestmentsNetAbstract0"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems" xlink:to="abvc_EquityMethodInvestmentsNetAbstract0" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityMethodInvestmentsNetAbstract0" xlink:to="us-gaap_EquityMethodInvestments" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofBalanceSheetTable0">
    <loc xlink:type="locator" xlink:label="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CondensedBalanceSheetStatementsCaptionsLineItems"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedBalanceSheetStatementTable" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CondensedBalanceSheetStatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:to="srt_CondensedBalanceSheetStatementTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="srt_CondensedBalanceSheetStatementTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="srt_CondensedBalanceSheetStatementTable" xlink:to="srt_RestatementAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RestatementAxis" xlink:to="srt_RestatementDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RestatementAxis" xlink:to="srt_RestatementDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioPreviouslyReportedMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioPreviouslyReportedMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RestatementDomain" xlink:to="srt_ScenarioPreviouslyReportedMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_RgeneMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:to="us-gaap_AssetsCurrent" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsNoncurrent" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_LiabilitiesCurrent" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_LiabilitiesNoncurrent" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityOther"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_StockholdersEquityOther" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofStatementofOperationTable0">
    <loc xlink:type="locator" xlink:label="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CondensedIncomeStatementsCaptionsLineItems"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedIncomeStatementTable" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CondensedIncomeStatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="srt_CondensedIncomeStatementTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="srt_CondensedIncomeStatementTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ConsolidatedEntitiesAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidatedEntitiesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="srt_CondensedIncomeStatementTable" xlink:to="srt_ConsolidatedEntitiesAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ConsolidatedEntitiesDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidatedEntitiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_ConsolidatedEntitiesAxis" xlink:to="srt_ConsolidatedEntitiesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ConsolidatedEntitiesDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidatedEntitiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_ConsolidatedEntitiesAxis" xlink:to="srt_ConsolidatedEntitiesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_ConsolidatedEntitiesDomain" xlink:to="abvc_BioFirstMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_ConsolidatedEntitiesDomain" xlink:to="abvc_RgeneMember" order="1" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstMember" order="0" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_RgeneMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnSalesOfLoansNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GainLossOnSalesOfLoansNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="us-gaap_GainLossOnSalesOfLoansNet" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GrossProfit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="us-gaap_GrossProfit" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" xlink:href="abvc-20230930.xsd#abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofComponentsofLossesonEquityInvestmentsTable0">
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromEquityMethodInvestments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofShortTermBankLoanTable0">
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShortTermDebtTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfShortTermDebtTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_ShortTermDebtLineItems" xlink:to="us-gaap_ScheduleOfShortTermDebtTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfShortTermDebtTable" xlink:to="us-gaap_ShortTermDebtTypeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CathayUnitedBankMember" xlink:href="abvc-20230930.xsd#abvc_CathayUnitedBankMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="abvc_CathayUnitedBankMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CTBCBankMember" xlink:href="abvc-20230930.xsd#abvc_CTBCBankMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="abvc_CTBCBankMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CathayBankMember" xlink:href="abvc-20230930.xsd#abvc_CathayBankMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="abvc_CathayBankMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtLineItems" xlink:to="us-gaap_ShortTermBorrowings" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0">
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_RelatedPartyTransactionLineItems" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstCorporationtheBioFirstMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstCorporationtheBioFirstMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstCorporationtheBioFirstMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneCorporationtheRgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneCorporationtheRgeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_RgeneCorporationtheRgeneMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_YuanGeneCorporationtheYuanGeneMember" xlink:href="abvc-20230930.xsd#abvc_YuanGeneCorporationtheYuanGeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_YuanGeneCorporationtheYuanGeneMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AsiaGeneCorporationtheAsiaGeneMember" xlink:href="abvc-20230930.xsd#abvc_AsiaGeneCorporationtheAsiaGeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_AsiaGeneCorporationtheAsiaGeneMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_EugeneJiangMember" xlink:href="abvc-20230930.xsd#abvc_EugeneJiangMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_EugeneJiangMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_KeypointTechnologyLtdtheKeypointMember" xlink:href="abvc-20230930.xsd#abvc_KeypointTechnologyLtdtheKeypointMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_KeypointTechnologyLtdtheKeypointMember" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LionArtsPromotionInctheLionArtsMember" xlink:href="abvc-20230930.xsd#abvc_LionArtsPromotionInctheLionArtsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_LionArtsPromotionInctheLionArtsMember" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_YoshinobuOdairatheOdairaMember" xlink:href="abvc-20230930.xsd#abvc_YoshinobuOdairatheOdairaMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_YoshinobuOdairatheOdairaMember" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_GenePharmInctheGenePharmMember" xlink:href="abvc-20230930.xsd#abvc_GenePharmInctheGenePharmMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_GenePharmInctheGenePharmMember" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember" xlink:href="abvc-20230930.xsd#abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LBGUSAInctheLBGUSAMember" xlink:href="abvc-20230930.xsd#abvc_LBGUSAInctheLBGUSAMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_LBGUSAInctheLBGUSAMember" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LionGeneCorporationtheLionGeneMember" xlink:href="abvc-20230930.xsd#abvc_LionGeneCorporationtheLionGeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_LionGeneCorporationtheLionGeneMember" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_KimhoConsultantsCoLtdtheKimhoMember" xlink:href="abvc-20230930.xsd#abvc_KimhoConsultantsCoLtdtheKimhoMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_KimhoConsultantsCoLtdtheKimhoMember" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_KimhoConsultantsCoLtdtheKimhoOneMember" xlink:href="abvc-20230930.xsd#abvc_KimhoConsultantsCoLtdtheKimhoOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_KimhoConsultantsCoLtdtheKimhoOneMember" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AmkeyVenturesLLCAmkeyMember" xlink:href="abvc-20230930.xsd#abvc_AmkeyVenturesLLCAmkeyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_AmkeyVenturesLLCAmkeyMember" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioLiteJapanMember" xlink:href="abvc-20230930.xsd#abvc_BioLiteJapanMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioLiteJapanMember" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioHopeKingCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioHopeKingCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioHopeKingCorporationMember" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ABVCBioPharmaHKLimitedMember" xlink:href="abvc-20230930.xsd#abvc_ABVCBioPharmaHKLimitedMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_ABVCBioPharmaHKLimitedMember" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartyTransactionDescriptionOfTransactions" xlink:href="abvc-20230930.xsd#abvc_RelatedPartyTransactionDescriptionOfTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionLineItems" xlink:to="abvc_RelatedPartyTransactionDescriptionOfTransactions" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable0">
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_GenePharmIncMember" xlink:href="abvc-20230930.xsd#abvc_GenePharmIncMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_GenePharmIncMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_RgeneMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AmkeyMember" xlink:href="abvc-20230930.xsd#abvc_AmkeyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_AmkeyMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="us-gaap_RelatedPartyMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems" xlink:to="us-gaap_AccountsReceivableNet" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable0">
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_RgeneMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="us-gaap_RelatedPartyMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivablesNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivablesNetCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems" xlink:to="us-gaap_OtherReceivablesNetCurrent" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable0">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_RgeneMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstAustraliaMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstAustraliaMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstAustraliaMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioHopeKingCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioHopeKingCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioHopeKingCorporationMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LBGUSAMember" xlink:href="abvc-20230930.xsd#abvc_LBGUSAMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_LBGUSAMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioLiteJapanMember" xlink:href="abvc-20230930.xsd#abvc_BioLiteJapanMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioLiteJapanMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_KeypointMember" xlink:href="abvc-20230930.xsd#abvc_KeypointMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_KeypointMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_DueFromRelatedPartiesNoncurrents" xlink:href="abvc-20230930.xsd#abvc_DueFromRelatedPartiesNoncurrents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:to="abvc_DueFromRelatedPartiesNoncurrents" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable0">
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable" xlink:to="srt_RestatementAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RestatementAxis" xlink:to="srt_RestatementDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RestatementAxis" xlink:to="srt_RestatementDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioPreviouslyReportedMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioPreviouslyReportedMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RestatementDomain" xlink:to="srt_ScenarioPreviouslyReportedMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstCorporationMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstAustraliaMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstAustraliaMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstAustraliaMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AsiaGeneMember" xlink:href="abvc-20230930.xsd#abvc_AsiaGeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_AsiaGeneMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_YuanGeneMember" xlink:href="abvc-20230930.xsd#abvc_YuanGeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_YuanGeneMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_TheJiangsMember" xlink:href="abvc-20230930.xsd#abvc_TheJiangsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_TheJiangsMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_DueToshareholdersMember" xlink:href="abvc-20230930.xsd#abvc_DueToshareholdersMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_DueToshareholdersMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_DueToRelatedPartyCurrentAndNoncurrent" xlink:href="abvc-20230930.xsd#abvc_DueToRelatedPartyCurrentAndNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems" xlink:to="abvc_DueToRelatedPartyCurrentAndNoncurrent" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofRevenuefromRelatedPartyTable">
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyLineItems" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyTable" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyLineItems" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_RgeneMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="us-gaap_RelatedPartyMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Revenues" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyLineItems" xlink:to="us-gaap_Revenues" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofincometaxexpenseTable">
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfIncomeTaxExpenseAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfIncomeTaxExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="abvc_CurrentAbstract0" xlink:href="abvc-20230930.xsd#abvc_CurrentAbstract0"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfIncomeTaxExpenseAbstract" xlink:to="abvc_CurrentAbstract0" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CurrentFederalTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CurrentAbstract0" xlink:to="us-gaap_CurrentFederalTaxExpenseBenefit" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CurrentStateAndLocalTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CurrentAbstract0" xlink:to="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentForeignTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CurrentForeignTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CurrentAbstract0" xlink:to="us-gaap_CurrentForeignTaxExpenseBenefit" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CurrentAbstract0" xlink:to="us-gaap_CurrentIncomeTaxExpenseBenefit" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_DeferredAbstract0" xlink:href="abvc-20230930.xsd#abvc_DeferredAbstract0"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfIncomeTaxExpenseAbstract" xlink:to="abvc_DeferredAbstract0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredFederalIncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_DeferredAbstract0" xlink:to="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_DeferredAbstract0" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredForeignIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredForeignIncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_DeferredAbstract0" xlink:to="us-gaap_DeferredForeignIncomeTaxExpenseBenefit" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxesAndTaxCredits" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxesAndTaxCredits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_DeferredAbstract0" xlink:to="us-gaap_DeferredIncomeTaxesAndTaxCredits" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_TotalProvisionForIncomeTaxe" xlink:href="abvc-20230930.xsd#abvc_TotalProvisionForIncomeTaxe"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfIncomeTaxExpenseAbstract" xlink:to="abvc_TotalProvisionForIncomeTaxe" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable">
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetImpairmentCharges" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetImpairmentCharges"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_AssetImpairmentCharges" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentTaxCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentTaxCredit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_InvestmentTaxCredit" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiability"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_OperatingLeaseLiability" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssetsMiscellaneousNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAssetsMiscellaneousNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_OtherAssetsMiscellaneousNoncurrent" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherDeferredCostsGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherDeferredCostsGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_OtherDeferredCostsGross" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsValuationAllowance"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_DeferredTaxAssetsLiabilitiesNet" order="7" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable0">
    <loc xlink:type="locator" xlink:label="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:href="abvc-20230930.xsd#abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable" xlink:href="abvc-20230930.xsd#abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable" xlink:to="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis" xlink:to="us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis" xlink:to="us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeStockOptionMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EmployeeStockOptionMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain" xlink:to="us-gaap_EmployeeStockOptionMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" xlink:href="abvc-20230930.xsd#abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1" xlink:href="abvc-20230930.xsd#abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" order="13" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofFairValueofStockOptionsGrantedTable0">
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleoflosspershareTable">
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareDetailsScheduleoflosspershareLineItems" xlink:href="abvc-20230930.xsd#abvc_LossPerShareDetailsScheduleoflosspershareLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareDetailsScheduleoflosspershareTable" xlink:href="abvc-20230930.xsd#abvc_LossPerShareDetailsScheduleoflosspershareTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_LossPerShareDetailsScheduleoflosspershareLineItems" xlink:to="abvc_LossPerShareDetailsScheduleoflosspershareTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementScenarioAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_LossPerShareDetailsScheduleoflosspershareTable" xlink:to="srt_StatementScenarioAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_NumeratorAbstract1" xlink:href="abvc-20230930.xsd#abvc_NumeratorAbstract1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LossPerShareDetailsScheduleoflosspershareLineItems" xlink:to="abvc_NumeratorAbstract1" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_NumeratorAbstract1" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_DenominatorAbstract1" xlink:href="abvc-20230930.xsd#abvc_DenominatorAbstract1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LossPerShareDetailsScheduleoflosspershareLineItems" xlink:to="abvc_DenominatorAbstract1" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedaverageSharesOutstandingBasic" xlink:href="abvc-20230930.xsd#abvc_WeightedaverageSharesOutstandingBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_DenominatorAbstract1" xlink:to="abvc_WeightedaverageSharesOutstandingBasic" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_DenominatorAbstract1" xlink:to="us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageNumberOfSharesDiluted" xlink:href="abvc-20230930.xsd#abvc_WeightedAverageNumberOfSharesDiluted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_DenominatorAbstract1" xlink:to="abvc_WeightedAverageNumberOfSharesDiluted" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareAbstract" xlink:href="abvc-20230930.xsd#abvc_LossPerShareAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LossPerShareDetailsScheduleoflosspershareLineItems" xlink:to="abvc_LossPerShareAbstract" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareBasic" xlink:href="abvc-20230930.xsd#abvc_LossPerShareBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LossPerShareAbstract" xlink:to="abvc_LossPerShareBasic" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareDiluted" xlink:href="abvc-20230930.xsd#abvc_LossPerShareDiluted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LossPerShareAbstract" xlink:to="abvc_LossPerShareDiluted" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofOperatingLeaseArrangementsTable">
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfOperatingLeaseArrangementsAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfOperatingLeaseArrangementsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfOperatingLeaseArrangementsAbstract" xlink:to="us-gaap_AssetsAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfOperatingLeaseArrangementsAbstract" xlink:to="us-gaap_LiabilitiesAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeaseLiabilitiescurrents" xlink:href="abvc-20230930.xsd#abvc_OperatingLeaseLiabilitiescurrents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="abvc_OperatingLeaseLiabilitiescurrents" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeaseLiabilitienoncurrent" xlink:href="abvc-20230930.xsd#abvc_OperatingLeaseLiabilitienoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="abvc_OperatingLeaseLiabilitienoncurrent" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofLeaseExpensesTable">
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfLeaseExpensesAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfLeaseExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfLeaseExpensesAbstract" xlink:to="us-gaap_OperatingLeaseExpense" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLeaseIncomeLeasePayments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLeaseIncomeLeasePayments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfLeaseExpensesAbstract" xlink:to="us-gaap_OperatingLeaseLeaseIncomeLeasePayments" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageRemainingLeaseTermAbstract0" xlink:href="abvc-20230930.xsd#abvc_WeightedAverageRemainingLeaseTermAbstract0"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfLeaseExpensesAbstract" xlink:to="abvc_WeightedAverageRemainingLeaseTermAbstract0" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_WeightedAverageRemainingLeaseTermAbstract0" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageDiscountRateAbstract0" xlink:href="abvc-20230930.xsd#abvc_WeightedAverageDiscountRateAbstract0"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfLeaseExpensesAbstract" xlink:to="abvc_WeightedAverageDiscountRateAbstract0" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_WeightedAverageDiscountRateAbstract0" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable">
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDue" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesFutureMinimumPaymentDue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDue" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction" xlink:href="abvc-20230930.xsd#abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter" xlink:to="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" xlink:href="abvc-20230930.xsd#abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter" xlink:to="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails">
    <loc xlink:type="locator" xlink:label="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_OrganizationandDescriptionofBusinessDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_OrganizationandDescriptionofBusinessDetailsTable" xlink:href="abvc-20230930.xsd#abvc_OrganizationandDescriptionofBusinessDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="abvc_OrganizationandDescriptionofBusinessDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ShareExchangeAgreementMember" xlink:href="abvc-20230930.xsd#abvc_ShareExchangeAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_ShareExchangeAgreementMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BriVisionShareholdersMember" xlink:href="abvc-20230930.xsd#abvc_BriVisionShareholdersMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_BriVisionShareholdersMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ShareExchangeAgreementOneMember" xlink:href="abvc-20230930.xsd#abvc_ShareExchangeAgreementOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_ShareExchangeAgreementOneMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_MergerAgreementMember" xlink:href="abvc-20230930.xsd#abvc_MergerAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_MergerAgreementMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="us-gaap_ProfitLoss" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_WorkingCapitalDeficit" xlink:href="abvc-20230930.xsd#abvc_WorkingCapitalDeficit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="abvc_WorkingCapitalDeficit" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ExcessStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ExcessStockSharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="us-gaap_ExcessStockSharesIssued" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CommonStockIssuedBeforeStockSplit" xlink:href="abvc-20230930.xsd#abvc_CommonStockIssuedBeforeStockSplit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="abvc_CommonStockIssuedBeforeStockSplit" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfCommonSharesIssuedAndOutstanding" xlink:href="abvc-20230930.xsd#abvc_PercentageOfCommonSharesIssuedAndOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="abvc_PercentageOfCommonSharesIssuedAndOutstanding" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfIssuedShareCapital" xlink:href="abvc-20230930.xsd#abvc_PercentageOfIssuedShareCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="abvc_PercentageOfIssuedShareCapital" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteStockSplit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteStockSplit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="us-gaap_StockholdersEquityNoteStockSplit" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AggregateOfSharesIssued" xlink:href="abvc-20230930.xsd#abvc_AggregateOfSharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="abvc_AggregateOfSharesIssued" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CompanyReported" xlink:href="abvc-20230930.xsd#abvc_CompanyReported"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="abvc_CompanyReported" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Capital" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Capital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="us-gaap_Capital" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeCollateralRightToReclaimCash" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeCollateralRightToReclaimCash"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="us-gaap_DerivativeCollateralRightToReclaimCash" order="12" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails">
    <loc xlink:type="locator" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsTable" xlink:href="abvc-20230930.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="abvc_SummaryofSignificantAccountingPoliciesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="srt_TitleOfIndividualAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_TitleOfIndividualAxis" xlink:to="srt_TitleOfIndividualWithRelationshipToEntityDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_TitleOfIndividualAxis" xlink:to="srt_TitleOfIndividualWithRelationshipToEntityDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="us-gaap_ConcentrationRiskByBenchmarkAxis" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskBenchmarkDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:to="us-gaap_ConcentrationRiskBenchmarkDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskBenchmarkDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:to="us-gaap_ConcentrationRiskBenchmarkDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ConcentrationRiskBenchmarkDomain" xlink:to="us-gaap_AccountsReceivableMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BiokeyMember" xlink:href="abvc-20230930.xsd#abvc_BiokeyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_BiokeyMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_GenePharmInctheGenePharmMember" xlink:href="abvc-20230930.xsd#abvc_GenePharmInctheGenePharmMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_GenePharmInctheGenePharmMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_BoardOfDirectorsChairmanMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_BoardOfDirectorsChairmanMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:to="srt_BoardOfDirectorsChairmanMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteStockSplit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteStockSplit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_StockholdersEquityNoteStockSplit" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TemporaryEquityParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TemporaryEquityParOrStatedValuePerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_TemporaryEquityParOrStatedValuePerShare" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ExcessStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ExcessStockSharesAuthorized"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_ExcessStockSharesAuthorized" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityReverseStockSplit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityReverseStockSplit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_StockholdersEquityReverseStockSplit" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_TotalRevenuesPercentage" xlink:href="abvc-20230930.xsd#abvc_TotalRevenuesPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="abvc_TotalRevenuesPercentage" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AllowanceForExpectedCreditLosses" xlink:href="abvc-20230930.xsd#abvc_AllowanceForExpectedCreditLosses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="abvc_AllowanceForExpectedCreditLosses" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ImpairmentOfEquityInvestments" xlink:href="abvc-20230930.xsd#abvc_ImpairmentOfEquityInvestments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="abvc_ImpairmentOfEquityInvestments" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LabourPensionFundPercentage" xlink:href="abvc-20230930.xsd#abvc_LabourPensionFundPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="abvc_LabourPensionFundPercentage" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfMonthlyContributions" xlink:href="abvc-20230930.xsd#abvc_PercentageOfMonthlyContributions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="abvc_PercentageOfMonthlyContributions" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DefinedBenefitPlanServiceCost" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanServiceCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_DefinedBenefitPlanServiceCost" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeBenefitsAndShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EmployeeBenefitsAndShareBasedCompensation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_EmployeeBenefitsAndShareBasedCompensation" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllocatedShareBasedCompensationExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_AllocatedShareBasedCompensationExpense" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_DefinedBenefitPlanFundedPercentages" xlink:href="abvc-20230930.xsd#abvc_DefinedBenefitPlanFundedPercentages"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="abvc_DefinedBenefitPlanFundedPercentages" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCashAndCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedCashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_RestrictedCashAndCashEquivalents" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_TotalRevenues" xlink:href="abvc-20230930.xsd#abvc_TotalRevenues"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="abvc_TotalRevenues" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_StockBasedCompensationForEmployees" xlink:href="abvc-20230930.xsd#abvc_StockBasedCompensationForEmployees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="abvc_StockBasedCompensationForEmployees" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_StockBasedCompensationForNonemployees" xlink:href="abvc-20230930.xsd#abvc_StockBasedCompensationForNonemployees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="abvc_StockBasedCompensationForNonemployees" order="20" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/CollaborativeAgreementsDetails">
    <loc xlink:type="locator" xlink:label="abvc_CollaborativeAgreementsDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_CollaborativeAgreementsDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_CollaborativeAgreementsDetailsTable" xlink:href="abvc-20230930.xsd#abvc_CollaborativeAgreementsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="abvc_CollaborativeAgreementsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_CollaborativeAgreementsDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_CollaborativeAgreementsDetailsTable" xlink:to="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TypeOfArrangementAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TypeOfArrangementAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_CollaborativeAgreementsDetailsTable" xlink:to="us-gaap_TypeOfArrangementAxis" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="us-gaap_ArrangementsAndNonarrangementTransactionsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ArrangementsAndNonarrangementTransactionsMember_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="us-gaap_ArrangementsAndNonarrangementTransactionsMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_CollaborativeAgreementsDetailsTable" xlink:to="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_EquityMethodInvesteeNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_EquityMethodInvesteeNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BHKCoDevelopmentAgreementMember" xlink:href="abvc-20230930.xsd#abvc_BHKCoDevelopmentAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:to="abvc_BHKCoDevelopmentAgreementMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CodevelopmentagreementMember" xlink:href="abvc-20230930.xsd#abvc_CodevelopmentagreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:to="abvc_CodevelopmentagreementMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CollaborativeArrangementMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CollaborativeArrangementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:to="us-gaap_CollaborativeArrangementMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstStockPurchaseAgreementMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstStockPurchaseAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:to="abvc_BioFirstStockPurchaseAgreementMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ServiceAgreementsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ServiceAgreementsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="us-gaap_ServiceAgreementsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneCorporationMember" xlink:href="abvc-20230930.xsd#abvc_RgeneCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="abvc_RgeneCorporationMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="us-gaap_RelatedPartyMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_MilestonePayments" xlink:href="abvc-20230930.xsd#abvc_MilestonePayments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="abvc_MilestonePayments" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_UpfrontCashPayment" xlink:href="abvc-20230930.xsd#abvc_UpfrontCashPayment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="abvc_UpfrontCashPayment" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement" xlink:href="abvc-20230930.xsd#abvc_PercentageOfPaymentsUnderCodevelopmentAgreement"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_IssuanceOfStockValue" xlink:href="abvc-20230930.xsd#abvc_IssuanceOfStockValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="abvc_IssuanceOfStockValue" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_MilestonePaymentsRoyaltyPercentage" xlink:href="abvc-20230930.xsd#abvc_MilestonePaymentsRoyaltyPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="abvc_MilestonePaymentsRoyaltyPercentage" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CollaborativeAgreementsDescription" xlink:href="abvc-20230930.xsd#abvc_CollaborativeAgreementsDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="abvc_CollaborativeAgreementsDescription" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForParticipationLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForParticipationLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_PaymentsForParticipationLiabilities" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AdditionCashPayment" xlink:href="abvc-20230930.xsd#abvc_AdditionCashPayment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="abvc_AdditionCashPayment" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdditionalPaidInCapitalCommonStock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_AdditionalPaidInCapitalCommonStock" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AmountReceived" xlink:href="abvc-20230930.xsd#abvc_AmountReceived"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="abvc_AmountReceived" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CoDevAgreementDescription" xlink:href="abvc-20230930.xsd#abvc_CoDevAgreementDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="abvc_CoDevAgreementDescription" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_EligibleToReceivePayments" xlink:href="abvc-20230930.xsd#abvc_EligibleToReceivePayments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="abvc_EligibleToReceivePayments" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_MilestoneRegulatoryPaymentAmountPeriod" xlink:href="abvc-20230930.xsd#abvc_MilestoneRegulatoryPaymentAmountPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="abvc_MilestoneRegulatoryPaymentAmountPeriod" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LoansPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_LoansPayable" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_WorkingCapitalConvertibleLoanPercentage" xlink:href="abvc-20230930.xsd#abvc_WorkingCapitalConvertibleLoanPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="abvc_WorkingCapitalConvertibleLoanPercentage" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConversionOfStockDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_ConversionOfStockDescription" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostOfGoodsAndServicesSold" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfGoodsAndServicesSold"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_CostOfGoodsAndServicesSold" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherResearchAndDevelopmentExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherResearchAndDevelopmentExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_OtherResearchAndDevelopmentExpense" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_SharesIssued" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_OtherLiabilities" order="22" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/PropertyandEquipmentDetails">
    <loc xlink:type="locator" xlink:label="abvc_PropertyandEquipmentDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_PropertyandEquipmentDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_PropertyandEquipmentDetailsTable" xlink:href="abvc-20230930.xsd#abvc_PropertyandEquipmentDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_PropertyandEquipmentDetailsLineItems" xlink:to="abvc_PropertyandEquipmentDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_PropertyandEquipmentDetailsTable" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_PropertyandEquipmentDetailsTable" xlink:to="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_EquityMethodInvesteeNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_EquityMethodInvesteeNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConstructionInProgressMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConstructionInProgressMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_ConstructionInProgressMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ZhonghuiMember" xlink:href="abvc-20230930.xsd#abvc_ZhonghuiMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="abvc_ZhonghuiMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PropertyandEquipmentDetailsLineItems" xlink:to="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PropertyandEquipmentDetailsLineItems" xlink:to="us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PropertyandEquipmentDetailsLineItems" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueOfAssetsAcquired" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueOfAssetsAcquired"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PropertyandEquipmentDetailsLineItems" xlink:to="us-gaap_FairValueOfAssetsAcquired" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockCapitalSharesReservedForFutureIssuance"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PropertyandEquipmentDetailsLineItems" xlink:to="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PropertyandEquipmentDetailsLineItems" xlink:to="us-gaap_SharePrice" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationDepletionAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepreciationDepletionAndAmortization"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PropertyandEquipmentDetailsLineItems" xlink:to="us-gaap_DepreciationDepletionAndAmortization" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LandAndLandImprovements" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LandAndLandImprovements"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PropertyandEquipmentDetailsLineItems" xlink:to="us-gaap_LandAndLandImprovements" order="8" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/LongTermInvestmentsDetails">
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsTable" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_LongTermInvestmentsDetailsLineItems" xlink:to="abvc_LongTermInvestmentsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_LongTermInvestmentsDetailsTable" xlink:to="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_EquityMethodInvesteeNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_EquityMethodInvesteeNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueByAssetClassAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByAssetClassAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_LongTermInvestmentsDetailsTable" xlink:to="us-gaap_FairValueByAssetClassAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_FairValueByAssetClassAxis" xlink:to="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_FairValueByAssetClassAxis" xlink:to="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="abvc_BioFirstCorporationMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" xlink:to="us-gaap_EquityMethodInvestmentsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_VariableInterestEntityOwnershipPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_VariableInterestEntityOwnershipPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsLineItems" xlink:to="us-gaap_VariableInterestEntityOwnershipPercentage" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsLineItems" xlink:to="us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsLineItems" xlink:to="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertedALoanIntoShares" xlink:href="abvc-20230930.xsd#abvc_ConvertedALoanIntoShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsLineItems" xlink:to="abvc_ConvertedALoanIntoShares" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PurchaseAdditionalShares" xlink:href="abvc-20230930.xsd#abvc_PurchaseAdditionalShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsLineItems" xlink:to="abvc_PurchaseAdditionalShares" order="8" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConvertibleNotesPayableDetails">
    <loc xlink:type="locator" xlink:label="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_ConvertibleNotesPayableDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertibleNotesPayableDetailsTable" xlink:href="abvc-20230930.xsd#abvc_ConvertibleNotesPayableDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="abvc_ConvertibleNotesPayableDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_ConvertibleNotesPayableDetailsTable" xlink:to="us-gaap_ShortTermDebtTypeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_ConvertibleNotesPayableDetailsTable" xlink:to="us-gaap_DebtInstrumentAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentNameDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleNotesPayableMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="us-gaap_ConvertibleNotesPayableMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_SecuritiesPurchaseAgreementMember" xlink:href="abvc-20230930.xsd#abvc_SecuritiesPurchaseAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="abvc_SecuritiesPurchaseAgreementMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_UnsecuredConvertiblePromissoryNoteMember" xlink:href="abvc-20230930.xsd#abvc_UnsecuredConvertiblePromissoryNoteMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="abvc_UnsecuredConvertiblePromissoryNoteMember" order="2" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentNameDomain" xlink:to="us-gaap_ConvertibleNotesPayableMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForPreviousAcquisition" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForPreviousAcquisition"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_PaymentsForPreviousAcquisition" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockConvertibleConversionPrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockConvertibleConversionPrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_PreferredStockConvertibleConversionPrice" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_SharesIssued" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentFaceAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentFaceAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_DebtInstrumentFaceAmount" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfAverageAmount" xlink:href="abvc-20230930.xsd#abvc_PercentageOfAverageAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="abvc_PercentageOfAverageAmount" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfCashPermium" xlink:href="abvc-20230930.xsd#abvc_PercentageOfCashPermium"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="abvc_PercentageOfCashPermium" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfOutstandingPrincipalAmount" xlink:href="abvc-20230930.xsd#abvc_PercentageOfOutstandingPrincipalAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="abvc_PercentageOfOutstandingPrincipalAmount" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GeneralPartnersCapitalAccount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeneralPartnersCapitalAccount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_GeneralPartnersCapitalAccount" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantExercisePriceIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantExercisePriceIncrease"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_WarrantExercisePriceIncrease" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_ConvertibleDebt" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_ConvertibleNotesPayable" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConversionOfStockDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_ConversionOfStockDescription" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_DebtInstrumentConvertibleConversionPrice1" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertiblePromissoryNote" xlink:href="abvc-20230930.xsd#abvc_ConvertiblePromissoryNote"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="abvc_ConvertiblePromissoryNote" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestAndDebtExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestAndDebtExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_InterestAndDebtExpense" order="19" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/BankLoansDetails">
    <loc xlink:type="locator" xlink:label="abvc_BankLoansDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_BankLoansDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_BankLoansDetailsTable" xlink:href="abvc-20230930.xsd#abvc_BankLoansDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="abvc_BankLoansDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_BankLoansDetailsTable" xlink:to="us-gaap_ShortTermDebtTypeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementScenarioAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_BankLoansDetailsTable" xlink:to="srt_StatementScenarioAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_BankLoansDetailsTable" xlink:to="us-gaap_DebtInstrumentAxis" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentNameDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_TypeOfCurrencyAxis" xlink:href="abvc-20230930.xsd#abvc_TypeOfCurrencyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_BankLoansDetailsTable" xlink:to="abvc_TypeOfCurrencyAxis" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_TypeOfCurrencyDomainDomain" xlink:href="abvc-20230930.xsd#abvc_TypeOfCurrencyDomainDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="abvc_TypeOfCurrencyAxis" xlink:to="abvc_TypeOfCurrencyDomainDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_TypeOfCurrencyDomainDomain_0" xlink:href="abvc-20230930.xsd#abvc_TypeOfCurrencyDomainDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="abvc_TypeOfCurrencyAxis" xlink:to="abvc_TypeOfCurrencyDomainDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_BankLoansDetailsTable" xlink:to="srt_RangeAxis" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_NTMember" xlink:href="abvc-20230930.xsd#abvc_NTMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_TypeOfCurrencyDomainDomain" xlink:to="abvc_NTMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioForecastMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioForecastMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_ScenarioUnspecifiedDomain" xlink:to="srt_ScenarioForecastMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MaximumMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MinimumMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CathayUnitedBankMember" xlink:href="abvc-20230930.xsd#abvc_CathayUnitedBankMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentNameDomain" xlink:to="abvc_CathayUnitedBankMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CTBCBankMember" xlink:href="abvc-20230930.xsd#abvc_CTBCBankMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentNameDomain" xlink:to="abvc_CTBCBankMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CathayBankMember" xlink:href="abvc-20230930.xsd#abvc_CathayBankMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentNameDomain" xlink:to="abvc_CathayBankMember" order="2" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="abvc_CathayUnitedBankMember" order="0" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="abvc_CTBCBankMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LoanAgreementMember" xlink:href="abvc-20230930.xsd#abvc_LoanAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="abvc_LoanAgreementMember" order="2" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="abvc_CathayBankMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CathayUnitedLoanAgreementMember" xlink:href="abvc-20230930.xsd#abvc_CathayUnitedLoanAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="abvc_CathayUnitedLoanAgreementMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentRepurchasedFaceAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentRepurchasedFaceAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="us-gaap_DebtInstrumentRepurchasedFaceAmount" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateIncreaseDecrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentInterestRateIncreaseDecrease"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="us-gaap_DebtInstrumentInterestRateIncreaseDecrease" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_principalAmount" xlink:href="abvc-20230930.xsd#abvc_principalAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="abvc_principalAmount" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_DebtInstrumentIEffectiventerestRatePercentage" xlink:href="abvc-20230930.xsd#abvc_DebtInstrumentIEffectiventerestRatePercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="abvc_DebtInstrumentIEffectiventerestRatePercentage" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="us-gaap_DebtInstrumentInterestRateEffectivePercentage" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="us-gaap_InterestExpense" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentMaturityDate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentMaturityDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="us-gaap_DebtInstrumentMaturityDate" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentTerm" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentTerm"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="us-gaap_DebtInstrumentTerm" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ReceivedLoanAmount" xlink:href="abvc-20230930.xsd#abvc_ReceivedLoanAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="abvc_ReceivedLoanAmount" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LoanAgreementAndNoteAmountNotExceeding" xlink:href="abvc-20230930.xsd#abvc_LoanAgreementAndNoteAmountNotExceeding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="abvc_LoanAgreementAndNoteAmountNotExceeding" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OutstandingBalance" xlink:href="abvc-20230930.xsd#abvc_OutstandingBalance"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="abvc_OutstandingBalance" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermLineOfCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermLineOfCredit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="us-gaap_LongTermLineOfCredit" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentFaceAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentFaceAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="us-gaap_DebtInstrumentFaceAmount" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentOwnedBalancePrincipalAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentOwnedBalancePrincipalAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="us-gaap_InvestmentOwnedBalancePrincipalAmount" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LoanAgreement" xlink:href="abvc-20230930.xsd#abvc_LoanAgreement"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="abvc_LoanAgreement" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpenseDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="us-gaap_InterestExpenseDebt" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeFixedInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeFixedInterestRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="us-gaap_DerivativeFixedInterestRate" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ExceedingAmount" xlink:href="abvc-20230930.xsd#abvc_ExceedingAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="abvc_ExceedingAmount" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LoansPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="us-gaap_LoansPayable" order="19" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/RelatedPartiesTransactionsDetails">
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsTable" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="abvc_RelatedPartiesTransactionsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_RelatedPartiesTransactionsDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_RelatedPartiesTransactionsDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_RelatedPartiesTransactionsDetailsTable" xlink:to="us-gaap_ShortTermDebtTypeAxis" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_RelatedPartiesTransactionsDetailsTable" xlink:to="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_EquityMethodInvesteeNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_EquityMethodInvesteeNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_RelatedPartiesTransactionsDetailsTable" xlink:to="us-gaap_DebtInstrumentAxis" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentNameDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_StatementGeographicalAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_RelatedPartiesTransactionsDetailsTable" xlink:to="srt_StatementGeographicalAxis" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_SegmentGeographicalDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_StatementGeographicalAxis" xlink:to="srt_SegmentGeographicalDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_SegmentGeographicalDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_StatementGeographicalAxis" xlink:to="srt_SegmentGeographicalDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_RelatedPartiesTransactionsDetailsTable" xlink:to="srt_RangeAxis" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstAustraliaMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstAustraliaMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="abvc_BioFirstAustraliaMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_JIANGSMember" xlink:href="abvc-20230930.xsd#abvc_JIANGSMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="abvc_JIANGSMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleDebtMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleDebtMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="us-gaap_ConvertibleDebtMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="country_AU" xlink:href="https://xbrl.sec.gov/country/2023/country-2023.xsd#country_AU"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_SegmentGeographicalDomain" xlink:to="country_AU" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MinimumMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MaximumMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BearInterestRateMember" xlink:href="abvc-20230930.xsd#abvc_BearInterestRateMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentNameDomain" xlink:to="abvc_BearInterestRateMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_BioFirstMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_SeveralLoanAgreementsMember" xlink:href="abvc-20230930.xsd#abvc_SeveralLoanAgreementsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_SeveralLoanAgreementsMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_RgeneMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="us-gaap_RelatedPartyMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BHKCoDevelopmentAggreementMember" xlink:href="abvc-20230930.xsd#abvc_BHKCoDevelopmentAggreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BHKCoDevelopmentAggreementMember" order="1" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_JIANGSMember" order="2" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_RgeneMember" order="3" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstAustraliaMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BHKCoDevelopmentsAgreementMember" xlink:href="abvc-20230930.xsd#abvc_BHKCoDevelopmentsAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BHKCoDevelopmentsAgreementMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioLiteJapanMember" xlink:href="abvc-20230930.xsd#abvc_BioLiteJapanMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioLiteJapanMember" order="6" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstMember" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentAnnualPrincipalPayment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentAnnualPrincipalPayment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DebtInstrumentAnnualPrincipalPayment" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableInterestBearingInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableInterestBearingInterestRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_AccountsPayableInterestBearingInterestRate" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_WorkingCapitalPercentage" xlink:href="abvc-20230930.xsd#abvc_WorkingCapitalPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="abvc_WorkingCapitalPercentage" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_DescriptionOfConversionPrice" xlink:href="abvc-20230930.xsd#abvc_DescriptionOfConversionPrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="abvc_DescriptionOfConversionPrice" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShorttermDebtAverageOutstandingAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShorttermDebtAverageOutstandingAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_ShorttermDebtAverageOutstandingAmount" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivables" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_OtherReceivables" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RecoveryOfDirectCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RecoveryOfDirectCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_RecoveryOfDirectCosts" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LoansAndLeasesReceivableRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansAndLeasesReceivableRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_LoansAndLeasesReceivableRelatedParties" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentRepaidPrincipal" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentRepaidPrincipal"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DebtInstrumentRepaidPrincipal" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtMaturityDate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturityDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_LongTermDebtMaturityDate" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAmountsOfTransaction" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAmountsOfTransaction"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_RelatedPartyTransactionAmountsOfTransaction" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeFixedInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeFixedInterestRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DerivativeFixedInterestRate" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentFeeAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentFeeAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DebtInstrumentFeeAmount" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateTerms" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentInterestRateTerms"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DebtInstrumentInterestRateTerms" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpenseDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_InterestExpenseDebt" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OutstandingPrincipalAndAccruedInterests" xlink:href="abvc-20230930.xsd#abvc_OutstandingPrincipalAndAccruedInterests"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="abvc_OutstandingPrincipalAndAccruedInterests" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestAndDebtExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestAndDebtExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_InterestAndDebtExpense" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_OtherLiabilities" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_InterestRate" xlink:href="abvc-20230930.xsd#abvc_InterestRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="abvc_InterestRate" order="23" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger" order="24" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivablesNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivablesNetCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_OtherReceivablesNetCurrent" order="25" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactions" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="abvc_RelatedPartiesTransactions" order="26" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_DebtInstrumentAggregateAmount" xlink:href="abvc-20230930.xsd#abvc_DebtInstrumentAggregateAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="abvc_DebtInstrumentAggregateAmount" order="27" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives" order="28" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LoansPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_LoansPayable" order="29" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentMaturityDate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentMaturityDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DebtInstrumentMaturityDate" order="30" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OwnershipPercentage" xlink:href="abvc-20230930.xsd#abvc_OwnershipPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="abvc_OwnershipPercentage" order="31" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AggregatedAmount" xlink:href="abvc-20230930.xsd#abvc_AggregatedAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="abvc_AggregatedAmount" order="32" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_PrepaidInterest" order="33" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtPercentageBearingVariableInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtPercentageBearingVariableInterestRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_LongTermDebtPercentageBearingVariableInterestRate" order="34" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OutstandingAdvanceFromRelatedParty" xlink:href="abvc-20230930.xsd#abvc_OutstandingAdvanceFromRelatedParty"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="abvc_OutstandingAdvanceFromRelatedParty" order="35" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AggregateWorkingcapital" xlink:href="abvc-20230930.xsd#abvc_AggregateWorkingcapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="abvc_AggregateWorkingcapital" order="36" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OutstandingPrincipalAndAccruedInterest" xlink:href="abvc-20230930.xsd#abvc_OutstandingPrincipalAndAccruedInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="abvc_OutstandingPrincipalAndAccruedInterest" order="37" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_InterestExpense" order="38" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/EquityDetails">
    <loc xlink:type="locator" xlink:label="abvc_EquityDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_EquityDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_EquityDetailsTable" xlink:href="abvc-20230930.xsd#abvc_EquityDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_EquityDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_EquityDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_EquityDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TypeOfArrangementAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TypeOfArrangementAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_EquityDetailsTable" xlink:to="us-gaap_TypeOfArrangementAxis" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="us-gaap_ArrangementsAndNonarrangementTransactionsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ArrangementsAndNonarrangementTransactionsMember_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="us-gaap_ArrangementsAndNonarrangementTransactionsMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_EquityDetailsTable" xlink:to="srt_TitleOfIndividualAxis" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_TitleOfIndividualAxis" xlink:to="srt_TitleOfIndividualWithRelationshipToEntityDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_TitleOfIndividualAxis" xlink:to="srt_TitleOfIndividualWithRelationshipToEntityDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_EquityDetailsTable" xlink:to="us-gaap_StatementClassOfStockAxis" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsidiarySaleOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsidiarySaleOfStockAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_EquityDetailsTable" xlink:to="us-gaap_SubsidiarySaleOfStockAxis" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SaleOfStockNameOfTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SaleOfStockNameOfTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_SubsidiarySaleOfStockAxis" xlink:to="us-gaap_SaleOfStockNameOfTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SaleOfStockNameOfTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SaleOfStockNameOfTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_SubsidiarySaleOfStockAxis" xlink:to="us-gaap_SaleOfStockNameOfTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_EquityDetailsTable" xlink:to="us-gaap_ClassOfWarrantOrRightAxis" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_ClassOfWarrantOrRightDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_ClassOfWarrantOrRightDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_EquityDetailsTable" xlink:to="srt_RangeAxis" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_EquityDetailsTable" xlink:to="us-gaap_StatementEquityComponentsAxis" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_SecuritiesPurchaseAgreementMember" xlink:href="abvc-20230930.xsd#abvc_SecuritiesPurchaseAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:to="abvc_SecuritiesPurchaseAgreementMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ShareExchangeAgreementMember" xlink:href="abvc-20230930.xsd#abvc_ShareExchangeAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:to="abvc_ShareExchangeAgreementMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfWarrantOrRightDomain" xlink:to="us-gaap_WarrantMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_CommonStockMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IPOMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IPOMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SaleOfStockNameOfTransactionDomain" xlink:to="us-gaap_IPOMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrivatePlacementMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrivatePlacementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SaleOfStockNameOfTransactionDomain" xlink:to="us-gaap_PrivatePlacementMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_SeriesAWarrantsMember" xlink:href="abvc-20230930.xsd#abvc_SeriesAWarrantsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="abvc_SeriesAWarrantsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_SeriesBWarrantsMember" xlink:href="abvc-20230930.xsd#abvc_SeriesBWarrantsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="abvc_SeriesBWarrantsMember" order="1" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="us-gaap_CommonStockMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MinimumMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MaximumMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BarlewHoldingsLLCMember" xlink:href="abvc-20230930.xsd#abvc_BarlewHoldingsLLCMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_BarlewHoldingsLLCMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ConsultingAgreementMember" xlink:href="abvc-20230930.xsd#abvc_ConsultingAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_ConsultingAgreementMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LindGlobalFundIIMember" xlink:href="abvc-20230930.xsd#abvc_LindGlobalFundIIMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:to="abvc_LindGlobalFundIIMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_InverlewAdvisorsLLCMember" xlink:href="abvc-20230930.xsd#abvc_InverlewAdvisorsLLCMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_InverlewAdvisorsLLCMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_EuroAsiaInvestmentFinanceCorpLtdMember" xlink:href="abvc-20230930.xsd#abvc_EuroAsiaInvestmentFinanceCorpLtdMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_EuroAsiaInvestmentFinanceCorpLtdMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ThaliaMediaLtdMember" xlink:href="abvc-20230930.xsd#abvc_ThaliaMediaLtdMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_ThaliaMediaLtdMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LindGlobalFundIILPLindMember" xlink:href="abvc-20230930.xsd#abvc_LindGlobalFundIILPLindMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_LindGlobalFundIILPLindMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ZhonghuiMember" xlink:href="abvc-20230930.xsd#abvc_ZhonghuiMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_ZhonghuiMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ViewTradeSecuritiesIncMember" xlink:href="abvc-20230930.xsd#abvc_ViewTradeSecuritiesIncMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_ViewTradeSecuritiesIncMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_WallachBethCapitalLLCMember" xlink:href="abvc-20230930.xsd#abvc_WallachBethCapitalLLCMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_WallachBethCapitalLLCMember" order="6" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_ConsultingAgreementMember" order="7" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_SecuritiesPurchaseAgreementMember" order="8" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BarlewHoldingsLLCMember" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredOfferingCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredOfferingCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_DeferredOfferingCosts" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_UnrestrictedCommonShares" xlink:href="abvc-20230930.xsd#abvc_UnrestrictedCommonShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_UnrestrictedCommonShares" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssuedPricePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesIssuedPricePerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_SharesIssuedPricePerShare" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ExcessStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ExcessStockSharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_ExcessStockSharesIssued" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfessionalAndContractServicesExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfessionalAndContractServicesExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_ProfessionalAndContractServicesExpense" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_SharePrice" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConversionOfStockSharesIssued1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesIssued1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_ConversionOfStockSharesIssued1" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TemporaryEquityRedemptionPricePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TemporaryEquityRedemptionPricePerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_TemporaryEquityRedemptionPricePerShare" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_GrossProceeds" xlink:href="abvc-20230930.xsd#abvc_GrossProceeds"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_GrossProceeds" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LegalFees" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LegalFees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_LegalFees" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CreditDerivativeTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditDerivativeTerm1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_CreditDerivativeTerm1" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesOther"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesOther" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CommonStockIssuedAfterStockSplit" xlink:href="abvc-20230930.xsd#abvc_CommonStockIssuedAfterStockSplit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_CommonStockIssuedAfterStockSplit" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CommonStockIssuedBeforeStockSplit" xlink:href="abvc-20230930.xsd#abvc_CommonStockIssuedBeforeStockSplit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_CommonStockIssuedBeforeStockSplit" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_CommonStockSharesIssued" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentFairValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentFairValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_DebtInstrumentFairValue" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalDeferredPurchasePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SupplementalDeferredPurchasePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_SupplementalDeferredPurchasePrice" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_DebtInstrumentConvertibleConversionPrice1" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantExercisePriceDecrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantExercisePriceDecrease"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_WarrantExercisePriceDecrease" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentSoldNotYetPurchasedBalanceShares" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentSoldNotYetPurchasedBalanceShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_InvestmentSoldNotYetPurchasedBalanceShares" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantExercisePriceIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantExercisePriceIncrease"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_WarrantExercisePriceIncrease" order="23" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction" order="24" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare" order="25" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" order="26" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" order="27" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PurchasePricePerShare" xlink:href="abvc-20230930.xsd#abvc_PurchasePricePerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_PurchasePricePerShare" order="28" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction" order="29" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AggregateCommonStockShares" xlink:href="abvc-20230930.xsd#abvc_AggregateCommonStockShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_AggregateCommonStockShares" order="30" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityReverseStockSplit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityReverseStockSplit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_StockholdersEquityReverseStockSplit" order="31" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PlacementAgentAgreementDescription" xlink:href="abvc-20230930.xsd#abvc_PlacementAgentAgreementDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_PlacementAgentAgreementDescription" order="32" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfessionalFees" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfessionalFees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_ProfessionalFees" order="33" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_SharesIssued" order="34" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AgreementDescription" xlink:href="abvc-20230930.xsd#abvc_AgreementDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_AgreementDescription" order="35" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RestrictedCommonShares" xlink:href="abvc-20230930.xsd#abvc_RestrictedCommonShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_RestrictedCommonShares" order="36" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues" order="37" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertiblePromissoryNoteValue" xlink:href="abvc-20230930.xsd#abvc_ConvertiblePromissoryNoteValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_ConvertiblePromissoryNoteValue" order="38" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_DescriptionOfPublicOffering" xlink:href="abvc-20230930.xsd#abvc_DescriptionOfPublicOffering"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_DescriptionOfPublicOffering" order="39" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares" order="40" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock" order="41" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromWarrantExercises" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromWarrantExercises"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_ProceedsFromWarrantExercises" order="42" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" order="43" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ConsultingFees" xlink:href="abvc-20230930.xsd#abvc_ConsultingFees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_ConsultingFees" order="44" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_WarrantsTerm" xlink:href="abvc-20230930.xsd#abvc_WarrantsTerm"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_WarrantsTerm" order="45" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" order="46" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/StockOptionsDetails">
    <loc xlink:type="locator" xlink:label="abvc_StockOptionsDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_StockOptionsDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_StockOptionsDetailsTable" xlink:href="abvc-20230930.xsd#abvc_StockOptionsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_StockOptionsDetailsLineItems" xlink:to="abvc_StockOptionsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_StockOptionsDetailsTable" xlink:to="srt_RestatementAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RestatementAxis" xlink:to="srt_RestatementDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RestatementAxis" xlink:to="srt_RestatementDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PlanNameAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PlanNameAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_StockOptionsDetailsTable" xlink:to="us-gaap_PlanNameAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PlanNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PlanNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_PlanNameAxis" xlink:to="us-gaap_PlanNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PlanNameDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PlanNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_PlanNameAxis" xlink:to="us-gaap_PlanNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_TwoThousandSixteenEquityIncentivePlanMember" xlink:href="abvc-20230930.xsd#abvc_TwoThousandSixteenEquityIncentivePlanMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PlanNameDomain" xlink:to="abvc_TwoThousandSixteenEquityIncentivePlanMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioPreviouslyReportedMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioPreviouslyReportedMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RestatementDomain" xlink:to="srt_ScenarioPreviouslyReportedMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ConversionPrice" xlink:href="abvc-20230930.xsd#abvc_ConversionPrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsLineItems" xlink:to="abvc_ConversionPrice" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ConsultingFees" xlink:href="abvc-20230930.xsd#abvc_ConsultingFees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsLineItems" xlink:to="abvc_ConsultingFees" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockOptionExercisePriceIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockOptionExercisePriceIncrease"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsLineItems" xlink:to="us-gaap_StockOptionExercisePriceIncrease" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_FairValueOfOptionsGranted" xlink:href="abvc-20230930.xsd#abvc_FairValueOfOptionsGranted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsLineItems" xlink:to="abvc_FairValueOfOptionsGranted" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsLineItems" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions" order="9" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/SubsequentEventsDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_SubsequentEventsDetailsTable" xlink:href="abvc-20230930.xsd#abvc_SubsequentEventsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_SubsequentEventLineItems" xlink:to="abvc_SubsequentEventsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_SubsequentEventsDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementScenarioAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_SubsequentEventsDetailsTable" xlink:to="srt_StatementScenarioAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain_0" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_SubsequentEventsDetailsTable" xlink:to="us-gaap_SubsequentEventTypeAxis" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_SubsequentEventTypeAxis" xlink:to="us-gaap_SubsequentEventTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventTypeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_SubsequentEventTypeAxis" xlink:to="us-gaap_SubsequentEventTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioForecastMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioForecastMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_ScenarioUnspecifiedDomain" xlink:to="srt_ScenarioForecastMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventTypeDomain" xlink:to="us-gaap_SubsequentEventMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LindGlobalFundIIMember" xlink:href="abvc-20230930.xsd#abvc_LindGlobalFundIIMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_LindGlobalFundIIMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockRepurchasedDuringPeriodShares" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockRepurchasedDuringPeriodShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventLineItems" xlink:to="us-gaap_StockRepurchasedDuringPeriodShares" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecuritiesPurchasedUnderAgreementsToResell" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecuritiesPurchasedUnderAgreementsToResell"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventLineItems" xlink:to="us-gaap_SecuritiesPurchasedUnderAgreementsToResell" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventLineItems" xlink:to="us-gaap_SubsequentEventDescription" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventLineItems" xlink:to="us-gaap_CommonStockSharesIssued" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentOwnedBalancePrincipalAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentOwnedBalancePrincipalAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventLineItems" xlink:to="us-gaap_InvestmentOwnedBalancePrincipalAmount" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_principalAmount" xlink:href="abvc-20230930.xsd#abvc_principalAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventLineItems" xlink:to="abvc_principalAmount" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PurchasePrice" xlink:href="abvc-20230930.xsd#abvc_PurchasePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventLineItems" xlink:to="abvc_PurchasePrice" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventLineItems" xlink:to="us-gaap_DebtInstrumentConvertibleConversionPrice1" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PurchaseWarrant" xlink:href="abvc-20230930.xsd#abvc_PurchaseWarrant"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventLineItems" xlink:to="abvc_PurchaseWarrant" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockOptionExercisePriceIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockOptionExercisePriceIncrease"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventLineItems" xlink:to="us-gaap_StockOptionExercisePriceIncrease" order="10" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails">
    <loc xlink:type="locator" xlink:label="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_PaycheckProtectionProgramLoanPayableDetailsTable" xlink:href="abvc-20230930.xsd#abvc_PaycheckProtectionProgramLoanPayableDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="abvc_PaycheckProtectionProgramLoanPayableDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PAYCHECKPROTECTIONPROGRAMMember" xlink:href="abvc-20230930.xsd#abvc_PAYCHECKPROTECTIONPROGRAMMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_PAYCHECKPROTECTIONPROGRAMMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LoanFromPaycheckProtectionProgram" xlink:href="abvc-20230930.xsd#abvc_LoanFromPaycheckProtectionProgram"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="abvc_LoanFromPaycheckProtectionProgram" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ForgivenAmountPercentageUsedForPayroll" xlink:href="abvc-20230930.xsd#abvc_ForgivenAmountPercentageUsedForPayroll"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="abvc_ForgivenAmountPercentageUsedForPayroll" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentPaymentTerms" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentPaymentTerms"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="us-gaap_DebtInstrumentPaymentTerms" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PromissoryNoteDescription" xlink:href="abvc-20230930.xsd#abvc_PromissoryNoteDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="abvc_PromissoryNoteDescription" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LoanFromPaycheckProtectionPrograms" xlink:href="abvc-20230930.xsd#abvc_LoanFromPaycheckProtectionPrograms"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="abvc_LoanFromPaycheckProtectionPrograms" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="us-gaap_DebtInstrumentInterestRateStatedPercentage" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LoanAmout" xlink:href="abvc-20230930.xsd#abvc_LoanAmout"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="abvc_LoanAmout" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentDecreaseForgiveness" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentDecreaseForgiveness"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="us-gaap_DebtInstrumentDecreaseForgiveness" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_GovernmentGrantIncome" xlink:href="abvc-20230930.xsd#abvc_GovernmentGrantIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="abvc_GovernmentGrantIncome" order="9" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/NotesPayableDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_NotesPayableAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesPayableAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NotesPayableAbstract" xlink:to="us-gaap_DebtInstrumentInterestRateEffectivePercentage" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_WorkingCapital" xlink:href="abvc-20230930.xsd#abvc_WorkingCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NotesPayableAbstract" xlink:to="abvc_WorkingCapital" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNotesPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NotesPayableAbstract" xlink:to="us-gaap_OtherNotesPayable" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpenseOther"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NotesPayableAbstract" xlink:to="us-gaap_InterestExpenseOther" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ShortTermLoanDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermBorrowingsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermBorrowingsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnsecuredDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UnsecuredDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermBorrowingsAbstract" xlink:to="us-gaap_UnsecuredDebt" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtInterestRateIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtInterestRateIncrease"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermBorrowingsAbstract" xlink:to="us-gaap_ShortTermDebtInterestRateIncrease" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestAndFeeIncomeOtherLoans" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestAndFeeIncomeOtherLoans"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermBorrowingsAbstract" xlink:to="us-gaap_InterestAndFeeIncomeOtherLoans" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermBorrowingsAbstract" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/DocumentAndEntityInformation">
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationLineItems" xlink:href="https://xbrl.sec.gov/dei/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_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="2" 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="3" 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="4" 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="5" 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="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntitySmallBusiness" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntitySmallBusiness"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntitySmallBusiness" order="7" 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="8" 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="9" xbrldt:closed="true"/>
  </definitionLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>19
<FILENAME>abvc-20230930_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: Fri Feb 09 16:47:25 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="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" roleURI="http://www.xbrl.org/2009/role/netLabel"/>
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" roleURI="http://www.xbrl.org/2009/role/negatedLabel"/>
  <labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_lbl" xml:lang="en-US">Related Party, Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AssetsCurrent_lbl" xml:lang="en-US">Total Current Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsCurrent_lbl0" xml:lang="en-US">Current Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Assets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">Total Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">Total Current Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl0" xml:lang="en-US">Current Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Liabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Liabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Liabilities_lbl" xml:lang="en-US">Total Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Total Stockholders&#8217; Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Total Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl0" xml:lang="en-US">Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl1" xml:lang="en-US">Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">Total Liabilities and Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_RestatementAxis_lbl" xml:lang="en-US">Revision of Prior Period [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_RestatementAxis" xlink:to="srt_RestatementAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GrossProfit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_GrossProfit_lbl" xml:lang="en-US">Gross (loss) profit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GrossProfit_lbl0" xml:lang="en-US">Gross profit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpenses" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingExpenses_lbl" xml:lang="en-US">Total operating expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_OperatingExpenses_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US">Loss from operations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNonoperatingIncomeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNonoperatingIncomeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OtherNonoperatingIncomeExpense_lbl" xml:lang="en-US">Total other (expense) income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_OtherNonoperatingIncomeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl" xml:lang="en-US">Loss before income tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ProfitLoss_lbl" xml:lang="en-US">Net loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProfitLoss_lbl0" xml:lang="en-US">Net loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProfitLoss_lbl1" xml:lang="en-US">Net loss for the period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="us-gaap_ProfitLoss_lbl2" xml:lang="en-US">Net loss (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl2"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US">Net loss attributed to ABVC and subsidiaries</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomeNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_lbl" xml:lang="en-US">Comprehensive loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash used in operating activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl0" xml:lang="en-US">Net cash outflows operating activities (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash used in investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash provided by financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl" xml:lang="en-US">Net decrease in cash and cash equivalents and restricted cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl" xml:lang="en-US">Beginning</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl0" xml:lang="en-US">Ending</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_SharesOutstanding_lbl" xml:lang="en-US">Balance (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharesOutstanding_lbl0" xml:lang="en-US">Balance (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementEquityComponentsAxis_lbl" xml:lang="en-US">Equity Components [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_StatementEquityComponentsAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_lbl" xml:lang="en-US">Organization and Description of Business [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountingPoliciesAbstract_lbl" xml:lang="en-US">Summary of Significant Accounting Policies [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_AccountingPoliciesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis_lbl" xml:lang="en-US">Long-Lived Tangible Asset [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_RangeAxis_lbl" xml:lang="en-US">Statistical Measurement [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_RangeAxis" xlink:to="srt_RangeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CollaborativeAgreementsAbstract" xlink:href="abvc-20230930.xsd#abvc_CollaborativeAgreementsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CollaborativeAgreementsAbstract_lbl" xml:lang="en-US">Collaborative Agreements [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CollaborativeAgreementsAbstract" xlink:to="abvc_CollaborativeAgreementsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract_lbl" xml:lang="en-US">Property and Equipment [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentOtherNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentOtherNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentOtherNet_lbl" xml:lang="en-US">Property and equipment, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentOtherNet" xlink:to="us-gaap_PropertyPlantAndEquipmentOtherNet_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentOtherNet_lbl0" xml:lang="en-US">Property and equipment, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentOtherNet" xlink:to="us-gaap_PropertyPlantAndEquipmentOtherNet_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermInvestmentsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermInvestmentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermInvestmentsAbstract_lbl" xml:lang="en-US">Long-Term Investments [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermInvestmentsAbstract" xlink:to="us-gaap_LongTermInvestmentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfOwnershipPercentagesOfEachInvesteeAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfOwnershipPercentagesOfEachInvesteeAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfOwnershipPercentagesOfEachInvesteeAbstract_lbl" xml:lang="en-US">Schedule of Ownership Percentages of Each Investee [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfOwnershipPercentagesOfEachInvesteeAbstract" xlink:to="abvc_ScheduleOfOwnershipPercentagesOfEachInvesteeAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_lbl" xml:lang="en-US">Investment, Name [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfExtentTheInvesteeReliesAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfExtentTheInvesteeReliesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfExtentTheInvesteeReliesAbstract_lbl" xml:lang="en-US">Schedule of Extent the Investee Relies [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfExtentTheInvesteeReliesAbstract" xlink:to="abvc_ScheduleOfExtentTheInvesteeReliesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfLongTermInvestmentAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfLongTermInvestmentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfLongTermInvestmentAbstract_lbl" xml:lang="en-US">Schedule of Long-Term Investment [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfLongTermInvestmentAbstract" xlink:to="abvc_ScheduleOfLongTermInvestmentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionAxis_lbl" xml:lang="en-US">Related Party Transaction [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfBalanceSheetAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfBalanceSheetAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfBalanceSheetAbstract_lbl" xml:lang="en-US">Schedule of Balance Sheet [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfBalanceSheetAbstract" xlink:to="abvc_ScheduleOfBalanceSheetAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfStatementOfOperationAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfStatementOfOperationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfStatementOfOperationAbstract_lbl" xml:lang="en-US">Schedule of Statement of Operation [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfStatementOfOperationAbstract" xlink:to="abvc_ScheduleOfStatementOfOperationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ConsolidatedEntitiesAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidatedEntitiesAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ConsolidatedEntitiesAxis_lbl" xml:lang="en-US">Consolidated Entities [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ConsolidatedEntitiesAxis" xlink:to="srt_ConsolidatedEntitiesAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract_lbl" xml:lang="en-US">Schedule of Components of Losses on Equity Investments [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract" xlink:to="abvc_ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleLongtermNotesPayableCurrentAndNoncurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleLongtermNotesPayableCurrentAndNoncurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleLongtermNotesPayableCurrentAndNoncurrentAbstract_lbl" xml:lang="en-US">Convertible Notes Payable [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleLongtermNotesPayableCurrentAndNoncurrentAbstract" xlink:to="us-gaap_ConvertibleLongtermNotesPayableCurrentAndNoncurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LoansPayableAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansPayableAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansPayableAbstract_lbl" xml:lang="en-US">Bank Loans [ Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayableAbstract" xlink:to="us-gaap_LoansPayableAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfShortTermBankLoanAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfShortTermBankLoanAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfShortTermBankLoanAbstract_lbl" xml:lang="en-US">Schedule of Short-Term Bank Loan [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfShortTermBankLoanAbstract" xlink:to="abvc_ScheduleOfShortTermBankLoanAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtTypeAxis_lbl" xml:lang="en-US">Short-Term Debt, Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsAbstract_lbl" xml:lang="en-US">Related Parties Transactions [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="us-gaap_RelatedPartyTransactionsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfRelatedPartiesOfTheCompanyWithWhomTransactionsAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfRelatedPartiesOfTheCompanyWithWhomTransactionsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfRelatedPartiesOfTheCompanyWithWhomTransactionsAbstract_lbl" xml:lang="en-US">Schedule of Related Parties of the Company with whom Transactions [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfRelatedPartiesOfTheCompanyWithWhomTransactionsAbstract" xlink:to="abvc_ScheduleOfRelatedPartiesOfTheCompanyWithWhomTransactionsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract_lbl" xml:lang="en-US">Schedule of Accounts Receivable Due From Related Parties [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract" xlink:to="abvc_ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfRevenueDueFromRelatedPartiesAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfRevenueDueFromRelatedPartiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfRevenueDueFromRelatedPartiesAbstract_lbl" xml:lang="en-US">Schedule of Revenue Due from Related Parties [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfRevenueDueFromRelatedPartiesAbstract" xlink:to="abvc_ScheduleOfRevenueDueFromRelatedPartiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfDueFromRelatedPartiesCurrentAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfDueFromRelatedPartiesCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfDueFromRelatedPartiesCurrentAbstract_lbl" xml:lang="en-US">Schedule of Due From Related Parties - Current [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfDueFromRelatedPartiesCurrentAbstract" xlink:to="abvc_ScheduleOfDueFromRelatedPartiesCurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfDueFromRelatedPartiesNonCurrentAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfDueFromRelatedPartiesNonCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfDueFromRelatedPartiesNonCurrentAbstract_lbl" xml:lang="en-US">Schedule of Due From Related Parties - Non Current [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfDueFromRelatedPartiesNonCurrentAbstract" xlink:to="abvc_ScheduleOfDueFromRelatedPartiesNonCurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfAmountDueToRelatedPartiesAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfAmountDueToRelatedPartiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfAmountDueToRelatedPartiesAbstract_lbl" xml:lang="en-US">Schedule of Amount Due to Related Parties [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfAmountDueToRelatedPartiesAbstract" xlink:to="abvc_ScheduleOfAmountDueToRelatedPartiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureAbstract_lbl" xml:lang="en-US">Income Taxes [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract_lbl" xml:lang="en-US">Schedule of Deferred Tax Assets Liability [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityAbstract_lbl" xml:lang="en-US">Equity [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_EquityAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityAbstract_lbl0" xml:lang="en-US">Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_EquityAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationAbstract_lbl" xml:lang="en-US">Stock Options [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationAbstract" xlink:to="us-gaap_ShareBasedCompensationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfOptionsIssuedAndOutstandingAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfOptionsIssuedAndOutstandingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfOptionsIssuedAndOutstandingAbstract_lbl" xml:lang="en-US">Schedule of Options Issued and Outstanding [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfOptionsIssuedAndOutstandingAbstract" xlink:to="abvc_ScheduleOfOptionsIssuedAndOutstandingAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl" xml:lang="en-US">Number of Underlying Shares, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl0" xml:lang="en-US">Number of Underlying Shares, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl1" xml:lang="en-US">Company granted option</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted-Average Exercise Price Per Share, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Weighted-Average Exercise Price Per Share, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl" xml:lang="en-US">Aggregate Intrinsic Value, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl0" xml:lang="en-US">Aggregate Intrinsic Value, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis_lbl" xml:lang="en-US">Equity-Based Arrangements, Individual Contracts, Type of Deferred Compensation [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis" xlink:to="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract_lbl" xml:lang="en-US">Schedule of Fair Value of Stock Options Granted [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareAbstract_lbl" xml:lang="en-US">Loss Per Share [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareAbstract_lbl0" xml:lang="en-US">Net loss per share:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EarningsPerShareAbstract_lbl1" xml:lang="en-US">Loss per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareAbstract_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeasesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeasesAbstract_lbl" xml:lang="en-US">Lease [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_LeasesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfOperatingLeasesHaveRemainingLeaseTermsAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfOperatingLeasesHaveRemainingLeaseTermsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfOperatingLeasesHaveRemainingLeaseTermsAbstract_lbl" xml:lang="en-US">Schedule of Operating Leases have Remaining Lease Terms [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfOperatingLeasesHaveRemainingLeaseTermsAbstract" xlink:to="abvc_ScheduleOfOperatingLeasesHaveRemainingLeaseTermsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseContractualTermAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeaseContractualTermAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeaseContractualTermAxis_lbl" xml:lang="en-US">Lease Contractual Term [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseContractualTermAxis" xlink:to="us-gaap_LeaseContractualTermAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfCompanySLeaseExpensesAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfCompanySLeaseExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfCompanySLeaseExpensesAbstract_lbl" xml:lang="en-US">Schedule of Lease Expenses [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfCompanySLeaseExpensesAbstract" xlink:to="abvc_ScheduleOfCompanySLeaseExpensesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract_lbl" xml:lang="en-US">Schedule of Minimum Future Annual Payments Under Non Cancellable Leases [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl" xml:lang="en-US">Total future minimum lease payments, undiscounted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventsAbstract_lbl" xml:lang="en-US">Subsequent Events [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="us-gaap_SubsequentEventsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNetAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNetAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryNetAbstract_lbl" xml:lang="en-US">Inventory [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryNetAbstract" xlink:to="us-gaap_InventoryNetAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfInventoryAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfInventoryAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfInventoryAbstract_lbl" xml:lang="en-US">Schedule of Inventory [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfInventoryAbstract" xlink:to="abvc_ScheduleOfInventoryAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_InventoryGross_lbl" xml:lang="en-US">Inventories, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryGross" xlink:to="us-gaap_InventoryGross_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PaycheckProtectionProgramLoanPayableAbstract" xlink:href="abvc-20230930.xsd#abvc_PaycheckProtectionProgramLoanPayableAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PaycheckProtectionProgramLoanPayableAbstract_lbl" xml:lang="en-US">Paycheck Protection Program Loan Payable [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PaycheckProtectionProgramLoanPayableAbstract" xlink:to="abvc_PaycheckProtectionProgramLoanPayableAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesPayableAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesPayableAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NotesPayableAbstract_lbl" xml:lang="en-US">Notes Payable [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesPayableAbstract" xlink:to="us-gaap_NotesPayableAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermBorrowingsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermBorrowingsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermBorrowingsAbstract_lbl" xml:lang="en-US">Short-Term Loan [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermBorrowingsAbstract" xlink:to="us-gaap_ShortTermBorrowingsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfLeaseExpensesAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfLeaseExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfLeaseExpensesAbstract_lbl" xml:lang="en-US">Schedule of Supplemental Information Related to Operating Leases [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfLeaseExpensesAbstract" xlink:to="abvc_ScheduleOfLeaseExpensesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDue" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesFutureMinimumPaymentDue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDue_lbl" xml:lang="en-US">Total future minimum lease payments, undiscounted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDue" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDue_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" xlink:href="abvc-20230930.xsd#abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions_lbl" xml:lang="en-US">Present value of future minimum lease payments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" xlink:to="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl" xml:lang="en-US">Commitments and Contingencies [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl"/>
    <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_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_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_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_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"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsAbstract_lbl" xml:lang="en-US">ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsCurrentAbstract_lbl" xml:lang="en-US">Current Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Cash" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Cash"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Cash_lbl" xml:lang="en-US">Cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Cash" xlink:to="us-gaap_Cash_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCash" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedCash"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RestrictedCash_lbl" xml:lang="en-US">Restricted cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedCash" xlink:to="us-gaap_RestrictedCash_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl" xml:lang="en-US">Accounts receivable, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsAndOtherReceivablesNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsAndOtherReceivablesNetCurrent_lbl" xml:lang="en-US">Accounts receivable &#8211; related parties, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:to="us-gaap_AccountsAndOtherReceivablesNetCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivablesNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivablesNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherReceivablesNetCurrent_lbl" xml:lang="en-US">Due from related party &#8211; current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivablesNetCurrent" xlink:to="us-gaap_OtherReceivablesNetCurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherReceivablesNetCurrent_lbl0" xml:lang="en-US">Due from related parties - current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivablesNetCurrent" xlink:to="us-gaap_OtherReceivablesNetCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="us-gaap_OtherReceivablesNetCurrent_lbl1" xml:lang="en-US">Rgene</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivablesNetCurrent" xlink:to="us-gaap_OtherReceivablesNetCurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherReceivablesNetCurrent_lbl2" xml:lang="en-US">Due from rgene amounted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivablesNetCurrent" xlink:to="us-gaap_OtherReceivablesNetCurrent_lbl2"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShortTermInvestments_lbl" xml:lang="en-US">Short-term Investment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermInvestments" xlink:to="us-gaap_ShortTermInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl" xml:lang="en-US">Prepaid expenses and other current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract" xlink:to="abvc_UnlabeledAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">Property and equipment, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset_lbl" xml:lang="en-US">Operating lease right-of-use assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAsset" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset_lbl0" xml:lang="en-US">Present value of future minimum lease payments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAsset" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermInvestments_lbl" xml:lang="en-US">Long-term investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermInvestments" xlink:to="us-gaap_LongTermInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxAssetsNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet_lbl" xml:lang="en-US">Deferred tax assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxAssetsNet" xlink:to="us-gaap_DeferredIncomeTaxAssetsNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PrepaidExpenseNoncurrent_lbl" xml:lang="en-US">Prepaid expenses &#8211; non-current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseNoncurrent" xlink:to="us-gaap_PrepaidExpenseNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityDeposit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SecurityDeposit_lbl" xml:lang="en-US">Security deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecurityDeposit" xlink:to="us-gaap_SecurityDeposit_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PrepaymentForLongtermInvestmentsNoncurrent" xlink:href="abvc-20230930.xsd#abvc_PrepaymentForLongtermInvestmentsNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PrepaymentForLongtermInvestmentsNoncurrent_lbl" xml:lang="en-US">Prepayment for long-term investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PrepaymentForLongtermInvestmentsNoncurrent" xlink:to="abvc_PrepaymentForLongtermInvestmentsNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent_lbl" xml:lang="en-US">Due from related parties &#8211; non-current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent" xlink:to="us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract0" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract0_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract0" xlink:to="abvc_UnlabeledAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xml:lang="en-US">LIABILITIES AND EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl" xml:lang="en-US">Current Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermBorrowings"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShortTermBorrowings_lbl" xml:lang="en-US">Short-term bank loans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermBorrowings" xlink:to="us-gaap_ShortTermBorrowings_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShortTermBorrowings_lbl0" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermBorrowings" xlink:to="us-gaap_ShortTermBorrowings_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued expenses and other current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ContractWithCustomerLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ContractWithCustomerLiabilityCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ContractWithCustomerLiabilityCurrent_lbl" xml:lang="en-US">Contract liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ContractWithCustomerLiabilityCurrent" xlink:to="us-gaap_ContractWithCustomerLiabilityCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent_lbl" xml:lang="en-US">Operating lease liabilities &#8211; current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent_lbl0" xml:lang="en-US">Operating lease liabilities (current)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherLiabilitiesCurrent_lbl" xml:lang="en-US">Due to related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesCurrent" xlink:to="us-gaap_OtherLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract1" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract1_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract1" xlink:to="abvc_UnlabeledAbstract1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityDepositLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDepositLiability"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SecurityDepositLiability_lbl" xml:lang="en-US">Tenant security deposit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecurityDepositLiability" xlink:to="us-gaap_SecurityDepositLiability_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl" xml:lang="en-US">Operating lease liability &#8211; non-current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl0" xml:lang="en-US">Operating lease liabilities (non-current)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleLongTermNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleLongTermNotesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConvertibleLongTermNotesPayable_lbl" xml:lang="en-US">Convertible notes payable &#8211; third parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleLongTermNotesPayable" xlink:to="us-gaap_ConvertibleLongTermNotesPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract2" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract2_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract2" xlink:to="abvc_UnlabeledAbstract2_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingencies" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingencies"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommitmentsAndContingencies_lbl" xml:lang="en-US">COMMITMENTS AND CONTINGENCIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingencies" xlink:to="us-gaap_CommitmentsAndContingencies_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract3" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract3"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract3_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract3" xlink:to="abvc_UnlabeledAbstract3_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockValue_lbl" xml:lang="en-US">Preferred Stock Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockValue" xlink:to="us-gaap_PreferredStockValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockParOrStatedValuePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Preferred stock, par value (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockSharesAuthorized_lbl" xml:lang="en-US">Preferred stock, shares authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesAuthorized" xlink:to="us-gaap_PreferredStockSharesAuthorized_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockSharesIssued_lbl" xml:lang="en-US">Preferred stock, shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesIssued" xlink:to="us-gaap_PreferredStockSharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockSharesOutstanding_lbl" xml:lang="en-US">Preferred stock, shares outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesOutstanding" xlink:to="us-gaap_PreferredStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">Common Stock Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Common stock, par value (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US">Common stock, shares authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US">Common stock, shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockSharesIssued_lbl0" xml:lang="en-US">Common shares, issued (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US">Common stock, shares outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdditionalPaidInCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdditionalPaidInCapital_lbl" xml:lang="en-US">Additional paid-in capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapital" xlink:to="us-gaap_AdditionalPaidInCapital_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Accumulated deficit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinorityInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MinorityInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_MinorityInterest_lbl" xml:lang="en-US">Noncontrolling interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterest" xlink:to="us-gaap_MinorityInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract4" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract4"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract4_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract4" xlink:to="abvc_UnlabeledAbstract4_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryNet_lbl" xml:lang="en-US">Inventories, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryNet_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract5" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract5"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract5_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract5" xlink:to="abvc_UnlabeledAbstract5_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract6" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract6"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract6_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract6" xlink:to="abvc_UnlabeledAbstract6_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AdvanceFromCustomers" xlink:href="abvc-20230930.xsd#abvc_AdvanceFromCustomers"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AdvanceFromCustomers_lbl" xml:lang="en-US">Advance from customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AdvanceFromCustomers" xlink:to="abvc_AdvanceFromCustomers_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract7" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract7"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract7_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract7" xlink:to="abvc_UnlabeledAbstract7_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract8" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract8"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract8_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract8" xlink:to="abvc_UnlabeledAbstract8_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Revenues" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Revenues_lbl" xml:lang="en-US">Revenues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_Revenues_lbl0" xml:lang="en-US">Revenue from related party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract9" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract9"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract9_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract9" xlink:to="abvc_UnlabeledAbstract9_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostOfRevenue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CostOfRevenue_lbl" xml:lang="en-US">Cost of revenues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfRevenue" xlink:to="us-gaap_CostOfRevenue_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract10" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract10"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract10_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract10" xlink:to="abvc_UnlabeledAbstract10_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract11" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract11"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract11_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract11" xlink:to="abvc_UnlabeledAbstract11_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpensesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingExpensesAbstract_lbl" xml:lang="en-US">Operating expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_OperatingExpensesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SellingGeneralAndAdministrativeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense_lbl" xml:lang="en-US">Selling, general and administrative expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResearchAndDevelopmentExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ResearchAndDevelopmentExpense_lbl" xml:lang="en-US">Research and development expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpense" xlink:to="us-gaap_ResearchAndDevelopmentExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensation_lbl" xml:lang="en-US">Stock based compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensation_lbl0" xml:lang="en-US">Stock-based compensation for non-employees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract12" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract12"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract12_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract12" xlink:to="abvc_UnlabeledAbstract12_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract13" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract13"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract13_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract13" xlink:to="abvc_UnlabeledAbstract13_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NonoperatingIncomeExpenseAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NonoperatingIncomeExpenseAbstract_lbl" xml:lang="en-US">Other income (expense)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_NonoperatingIncomeExpenseAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestIncomeOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestIncomeOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestIncomeOther_lbl" xml:lang="en-US">Interest income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestIncomeOther" xlink:to="us-gaap_InterestIncomeOther_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingSubleaseIncome" xlink:href="abvc-20230930.xsd#abvc_OperatingSubleaseIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OperatingSubleaseIncome_lbl" xml:lang="en-US">Operating sublease income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingSubleaseIncome" xlink:to="abvc_OperatingSubleaseIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ForeignCurrencyTransactionGainLossBeforeTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax_lbl" xml:lang="en-US">Gain/Loss on foreign exchange changes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" xlink:to="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherIncome" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherIncome_lbl" xml:lang="en-US">Other (expense) income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherIncome" xlink:to="us-gaap_OtherIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract14" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract14"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract14_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract14" xlink:to="abvc_UnlabeledAbstract14_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract15" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract15"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract15_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract15" xlink:to="abvc_UnlabeledAbstract15_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Provision for (benefit from) income tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract16" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract16"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract16_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract16" xlink:to="abvc_UnlabeledAbstract16_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract17" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract17"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract17_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract17" xlink:to="abvc_UnlabeledAbstract17_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Net loss attributable to noncontrolling interests</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:to="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract18" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract18"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract18_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract18" xlink:to="abvc_UnlabeledAbstract18_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract19" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract19"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract19_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract19" xlink:to="abvc_UnlabeledAbstract19_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareBasic_lbl" xml:lang="en-US">Basic (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EarningsPerShareBasic_lbl0" xml:lang="en-US">-Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareDiluted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareDiluted_lbl" xml:lang="en-US">Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EarningsPerShareDiluted_lbl0" xml:lang="en-US">-Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract20" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract20"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract20_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract20" xlink:to="abvc_UnlabeledAbstract20_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageSharesUsedInComputingNetLossPerShareOfCommonStock1Abstract" xlink:href="abvc-20230930.xsd#abvc_WeightedAverageSharesUsedInComputingNetLossPerShareOfCommonStock1Abstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WeightedAverageSharesUsedInComputingNetLossPerShareOfCommonStock1Abstract_lbl" xml:lang="en-US">Weighted average shares used in computing net loss per share of common stock(1):</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageSharesUsedInComputingNetLossPerShareOfCommonStock1Abstract" xlink:to="abvc_WeightedAverageSharesUsedInComputingNetLossPerShareOfCommonStock1Abstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xml:lang="en-US">Basic (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl0" xml:lang="en-US">Weighted-average shares outstanding - Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xml:lang="en-US">Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract21" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract21"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract21_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract21" xlink:to="abvc_UnlabeledAbstract21_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract22" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract22"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract22_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract22" xlink:to="abvc_UnlabeledAbstract22_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract23" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract23"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract23_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract23" xlink:to="abvc_UnlabeledAbstract23_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract24" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract24"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract24_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract24" xlink:to="abvc_UnlabeledAbstract24_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract25" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract25"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract25_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract25" xlink:to="abvc_UnlabeledAbstract25_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OtherIncomeExpenseAbstract" xlink:href="abvc-20230930.xsd#abvc_OtherIncomeExpenseAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OtherIncomeExpenseAbstract_lbl" xml:lang="en-US">Other income (expense)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OtherIncomeExpenseAbstract" xlink:to="abvc_OtherIncomeExpenseAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingSubleaseIncomeRelatedParties" xlink:href="abvc-20230930.xsd#abvc_OperatingSubleaseIncomeRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OperatingSubleaseIncomeRelatedParties_lbl" xml:lang="en-US">Operating sublease income &#8211; related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingSubleaseIncomeRelatedParties" xlink:to="abvc_OperatingSubleaseIncomeRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RealizedInvestmentGainsLosses" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RealizedInvestmentGainsLosses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RealizedInvestmentGainsLosses_lbl" xml:lang="en-US">Investment loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RealizedInvestmentGainsLosses" xlink:to="us-gaap_RealizedInvestmentGainsLosses_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquitySecuritiesFvNiRealizedGainLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquitySecuritiesFvNiRealizedGainLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquitySecuritiesFvNiRealizedGainLoss_lbl" xml:lang="en-US">Gain/Loss on investment in equity securities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquitySecuritiesFvNiRealizedGainLoss" xlink:to="us-gaap_EquitySecuritiesFvNiRealizedGainLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment_lbl" xml:lang="en-US">Government grant income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment" xlink:to="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract26" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract26"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract26_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract26" xlink:to="abvc_UnlabeledAbstract26_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract27" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract27"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract27_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract27" xlink:to="abvc_UnlabeledAbstract27_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract28" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract28"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract28_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract28" xlink:to="abvc_UnlabeledAbstract28_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract29" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract29"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract29_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract29" xlink:to="abvc_UnlabeledAbstract29_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract30" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract30"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract30_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract30" xlink:to="abvc_UnlabeledAbstract30_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract31" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract31"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract31_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract31" xlink:to="abvc_UnlabeledAbstract31_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_NetLossPerShareAbstract" xlink:href="abvc-20230930.xsd#abvc_NetLossPerShareAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_NetLossPerShareAbstract_lbl" xml:lang="en-US">Net loss per share:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NetLossPerShareAbstract" xlink:to="abvc_NetLossPerShareAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract32" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract32"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract32_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract32" xlink:to="abvc_UnlabeledAbstract32_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract_lbl" xml:lang="en-US">Weighted average number of common shares outstanding:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from operating activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Adjustments to reconcile net loss to net cash used in operating activities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Depreciation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Depreciation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Depreciation_lbl" xml:lang="en-US">Depreciation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Depreciation" xlink:to="us-gaap_Depreciation_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Deferred tax expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl" xml:lang="en-US">Changes in operating assets and liabilities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities_lbl" xml:lang="en-US">Increase (decrease) in accrued expenses and other current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDueToRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInDueToRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInDueToRelatedParties_lbl" xml:lang="en-US">Increase (decrease) in due to related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDueToRelatedParties" xlink:to="us-gaap_IncreaseDecreaseInDueToRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract33" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract33"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract33_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract33" xlink:to="abvc_UnlabeledAbstract33_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract34" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract34"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract34_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract34" xlink:to="abvc_UnlabeledAbstract34_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl" xml:lang="en-US">Issuance of common stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl0" xml:lang="en-US">Issuance of common stock for debt (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfWarrants" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfWarrants"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromIssuanceOfWarrants_lbl" xml:lang="en-US">Proceeds from issuance of warrant</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfWarrants" xlink:to="us-gaap_ProceedsFromIssuanceOfWarrants_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromNotesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromNotesPayable_lbl" xml:lang="en-US">Proceeds from convertible notes payable &#8211; third parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromNotesPayable" xlink:to="us-gaap_ProceedsFromNotesPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromShortTermDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromShortTermDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromShortTermDebt_lbl" xml:lang="en-US">Proceeds from short-term loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromShortTermDebt" xlink:to="us-gaap_ProceedsFromShortTermDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract35" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract35"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract35_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract35" xlink:to="abvc_UnlabeledAbstract35_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl" xml:lang="en-US">Effect of exchange rate changes on cash and cash equivalents and restricted cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract36" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract36"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract36_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract36" xlink:to="abvc_UnlabeledAbstract36_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract37" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract37"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract37_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract37" xlink:to="abvc_UnlabeledAbstract37_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashAndCashEquivalentsAbstract_lbl" xml:lang="en-US">Cash and cash equivalents and restricted cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAbstract" xlink:to="us-gaap_CashAndCashEquivalentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract38" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract38"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract38_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract38" xlink:to="abvc_UnlabeledAbstract38_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SupplementalCashFlowInformationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xml:lang="en-US">Supplemental disclosure of cash flows</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_lbl" xml:lang="en-US">Cash paid during the year for:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xlink:to="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestPaidNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestPaidNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestPaidNet_lbl" xml:lang="en-US">Interest expense paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPaidNet" xlink:to="us-gaap_InterestPaidNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxesPaid" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxesPaid"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxesPaid_lbl" xml:lang="en-US">Income taxes paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaid" xlink:to="us-gaap_IncomeTaxesPaid_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_InvestmentLoss" xlink:href="abvc-20230930.xsd#abvc_InvestmentLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_InvestmentLoss_lbl" xml:lang="en-US">Impairment of prepaid expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InvestmentLoss" xlink:to="abvc_InvestmentLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable_lbl" xml:lang="en-US">Increase (decrease) in accounts payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract39" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract39"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract39_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract39" xlink:to="abvc_UnlabeledAbstract39_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract40" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract40"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract40_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract40" xlink:to="abvc_UnlabeledAbstract40_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfLongTermDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfLongTermDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromIssuanceOfLongTermDebt_lbl" xml:lang="en-US">Proceeds from long-term loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfLongTermDebt" xlink:to="us-gaap_ProceedsFromIssuanceOfLongTermDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" xlink:href="abvc-20230930.xsd#abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties_lbl" xml:lang="en-US">Proceeds from short term borrowings from third parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" xlink:to="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract41" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract41"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract41_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract41" xlink:to="abvc_UnlabeledAbstract41_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract42" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract42"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract42_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract42" xlink:to="abvc_UnlabeledAbstract42_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract43" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract43"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract43_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract43" xlink:to="abvc_UnlabeledAbstract43_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract44" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract44"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract44_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract44" xlink:to="abvc_UnlabeledAbstract44_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NoncashInvestingAndFinancingItemsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NoncashInvestingAndFinancingItemsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NoncashInvestingAndFinancingItemsAbstract_lbl" xml:lang="en-US">Non-cash financing and investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncashInvestingAndFinancingItemsAbstract" xlink:to="us-gaap_NoncashInvestingAndFinancingItemsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CommonSharesIssuedForDebtConversion" xlink:href="abvc-20230930.xsd#abvc_CommonSharesIssuedForDebtConversion"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CommonSharesIssuedForDebtConversion_lbl" xml:lang="en-US">Common shares issued for debt conversion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CommonSharesIssuedForDebtConversion" xlink:to="abvc_CommonSharesIssuedForDebtConversion_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl" xml:lang="en-US">Issuance of common stock for cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl" xml:lang="en-US">Issuance of common stock for cash (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl0" xml:lang="en-US">Common stock , shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueIssuedForServices"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueIssuedForServices_lbl" xml:lang="en-US">Issuance of common stock for consulting service</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:to="us-gaap_StockIssuedDuringPeriodValueIssuedForServices_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesIssuedForServices"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices_lbl" xml:lang="en-US">Issuance of common stock for consulting service (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:to="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_lbl" xml:lang="en-US">Stock-based compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CumulativeTransactionAdjustments" xlink:href="abvc-20230930.xsd#abvc_CumulativeTransactionAdjustments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CumulativeTransactionAdjustments_lbl" xml:lang="en-US">Cumulative transaction adjustments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CumulativeTransactionAdjustments" xlink:to="abvc_CumulativeTransactionAdjustments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued_lbl" xml:lang="en-US">Issuance of warrant</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets_lbl" xml:lang="en-US">Issuance of common stock for acquiring of Property</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets" xlink:to="us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets_lbl0" xml:lang="en-US">Purchase of asset prepayment amounted (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets" xlink:to="us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets_lbl" xml:lang="en-US">Issuance of common stock for acquiring of Property (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets" xlink:to="us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets_lbl0" xml:lang="en-US">Purchase of additional shares (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets" xlink:to="us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_lbl" xml:lang="en-US">Issuance of common stock upon exercise of convertible notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:to="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_lbl" xml:lang="en-US">Issuance of common stock upon exercise of convertible notes (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:to="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_IssuanceOfPrefundedWarrant" xlink:href="abvc-20230930.xsd#abvc_IssuanceOfPrefundedWarrant"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_IssuanceOfPrefundedWarrant_lbl" xml:lang="en-US">Issuance of pre-funded warrant</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_IssuanceOfPrefundedWarrant" xlink:to="abvc_IssuanceOfPrefundedWarrant_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl" xml:lang="en-US">Exercise of pre-funded warrant</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl" xml:lang="en-US">Exercise of pre-funded warrant (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfUnits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits_lbl" xml:lang="en-US">Issuance of common shares for debt conversion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:to="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits_lbl" xml:lang="en-US">Issuance of common shares for debt conversion (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" xlink:to="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_lbl" xml:lang="en-US">Stock based compensation for services</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:to="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract45" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract45"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract45_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract45" xlink:to="abvc_UnlabeledAbstract45_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices" xlink:href="abvc-20230930.xsd#abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices_lbl" xml:lang="en-US">Stock based compensation for options granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices" xlink:to="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteSubscriptionsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteSubscriptionsReceivable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_StockholdersEquityNoteSubscriptionsReceivable_lbl" xml:lang="en-US">Stock subscription receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteSubscriptionsReceivable" xlink:to="us-gaap_StockholdersEquityNoteSubscriptionsReceivable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax_lbl" xml:lang="en-US">Accumulated other comprehensive income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_TreasuryStockValue_lbl" xml:lang="en-US">Treasury stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockValue" xlink:to="us-gaap_TreasuryStockValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US">Interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestExpense_lbl0" xml:lang="en-US">Interest expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax_lbl" xml:lang="en-US">Foreign currency translation adjustment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillImpairmentLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillImpairmentLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_GoodwillImpairmentLoss_lbl" xml:lang="en-US">Impairment loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillImpairmentLoss" xlink:to="us-gaap_GoodwillImpairmentLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ProvisionForDoubtfulAccount" xlink:href="abvc-20230930.xsd#abvc_ProvisionForDoubtfulAccount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="abvc_ProvisionForDoubtfulAccount_lbl" xml:lang="en-US">Provision for doubtful accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ProvisionForDoubtfulAccount" xlink:to="abvc_ProvisionForDoubtfulAccount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNoncashIncomeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNoncashIncomeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_OtherNoncashIncomeExpense_lbl" xml:lang="en-US">Other non-cash expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNoncashIncomeExpense" xlink:to="us-gaap_OtherNoncashIncomeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xml:lang="en-US">Decrease (increase) in accounts receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInPrepaidExpensesOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInPrepaidExpensesOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInPrepaidExpensesOther_lbl" xml:lang="en-US">Decrease (increase) in prepaid expenses and security deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidExpensesOther" xlink:to="us-gaap_IncreaseDecreaseInPrepaidExpensesOther_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_IncreasedecreaseInSecurityDepositReceived" xlink:href="abvc-20230930.xsd#abvc_IncreasedecreaseInSecurityDepositReceived"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="abvc_IncreasedecreaseInSecurityDepositReceived_lbl" xml:lang="en-US">Decrease (increase) in tenant security deposit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_IncreasedecreaseInSecurityDepositReceived" xlink:to="abvc_IncreasedecreaseInSecurityDepositReceived_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDueFromRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInDueFromRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInDueFromRelatedParties_lbl" xml:lang="en-US">Decrease (increase) in due from related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDueFromRelatedParties" xlink:to="us-gaap_IncreaseDecreaseInDueFromRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInInventories" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInInventories"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInInventories_lbl" xml:lang="en-US">Decrease in inventory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInInventories" xlink:to="us-gaap_IncreaseDecreaseInInventories_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInCommodityContractAssetsAndLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInCommodityContractAssetsAndLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInCommodityContractAssetsAndLiabilities_lbl" xml:lang="en-US">Increase (decrease) in contract liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInCommodityContractAssetsAndLiabilities" xlink:to="us-gaap_IncreaseDecreaseInCommodityContractAssetsAndLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US">Purchase of equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireLongtermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireLongtermInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireLongtermInvestments_lbl" xml:lang="en-US">Increase in prepayment for long-term investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireLongtermInvestments" xlink:to="us-gaap_PaymentsToAcquireLongtermInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RepaymentOfShorttermLoan" xlink:href="abvc-20230930.xsd#abvc_RepaymentOfShorttermLoan"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="abvc_RepaymentOfShorttermLoan_lbl" xml:lang="en-US">Repayment of short-term bank loans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RepaymentOfShorttermLoan" xlink:to="abvc_RepaymentOfShorttermLoan_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnrealizedGainLossOnInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UnrealizedGainLossOnInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_UnrealizedGainLossOnInvestments_lbl" xml:lang="en-US">Loss on investment in equity securities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrealizedGainLossOnInvestments" xlink:to="us-gaap_UnrealizedGainLossOnInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses" xlink:href="abvc-20230930.xsd#abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses_lbl" xml:lang="en-US">Inventory allowance for valuation losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses" xlink:to="abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_GovernmentGrantIncome" xlink:href="abvc-20230930.xsd#abvc_GovernmentGrantIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="abvc_GovernmentGrantIncome_lbl" xml:lang="en-US">Government grant income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GovernmentGrantIncome" xlink:to="abvc_GovernmentGrantIncome_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_GovernmentGrantIncome_lbl0" xml:lang="en-US">Government grant income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GovernmentGrantIncome" xlink:to="abvc_GovernmentGrantIncome_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOtherReceivables" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOtherReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInOtherReceivables_lbl" xml:lang="en-US">Increase (decrease) in advanced from customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherReceivables" xlink:to="us-gaap_IncreaseDecreaseInOtherReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireInvestments_lbl" xml:lang="en-US">Purchase of investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireInvestments" xlink:to="us-gaap_PaymentsToAcquireInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsOfStockIssuanceCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsOfStockIssuanceCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsOfStockIssuanceCosts_lbl" xml:lang="en-US">Payment for offering costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsOfStockIssuanceCosts" xlink:to="us-gaap_PaymentsOfStockIssuanceCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfConvertibleDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfConvertibleDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfConvertibleDebt_lbl" xml:lang="en-US">Repayment of convertible notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfConvertibleDebt" xlink:to="us-gaap_RepaymentsOfConvertibleDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RepaymentOfNotesPayable" xlink:href="abvc-20230930.xsd#abvc_RepaymentOfNotesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="abvc_RepaymentOfNotesPayable_lbl" xml:lang="en-US">Repayment of notes payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RepaymentOfNotesPayable" xlink:to="abvc_RepaymentOfNotesPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RelatedPartyMember_lbl" xml:lang="en-US">Related Party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyMember" xlink:to="us-gaap_RelatedPartyMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_RelatedPartyMember_lbl0" xml:lang="en-US">Related Party [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyMember" xlink:to="us-gaap_RelatedPartyMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioPreviouslyReportedMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioPreviouslyReportedMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_ScenarioPreviouslyReportedMember_lbl" xml:lang="en-US">Previously Reported</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScenarioPreviouslyReportedMember" xlink:to="srt_ScenarioPreviouslyReportedMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="srt_ScenarioPreviouslyReportedMember_lbl0" xml:lang="en-US">Previously Reported [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScenarioPreviouslyReportedMember" xlink:to="srt_ScenarioPreviouslyReportedMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockMember_lbl" xml:lang="en-US">Common Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockMember_lbl0" xml:lang="en-US">Common Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ReceivablesFromStockholderMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesFromStockholderMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ReceivablesFromStockholderMember_lbl" xml:lang="en-US">Stock Subscription Receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReceivablesFromStockholderMember" xlink:to="us-gaap_ReceivablesFromStockholderMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdditionalPaidInCapitalMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdditionalPaidInCapitalMember_lbl" xml:lang="en-US">Additional Paid-in Capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalMember" xlink:to="us-gaap_AdditionalPaidInCapitalMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetainedEarningsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RetainedEarningsMember_lbl" xml:lang="en-US">Accumulated Deficit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsMember" xlink:to="us-gaap_RetainedEarningsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockCommonMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockCommonMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TreasuryStockCommonMember_lbl" xml:lang="en-US">Treasury Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockCommonMember" xlink:to="us-gaap_TreasuryStockCommonMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NoncontrollingInterestMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NoncontrollingInterestMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NoncontrollingInterestMember_lbl" xml:lang="en-US">Non controlling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncontrollingInterestMember" xlink:to="us-gaap_NoncontrollingInterestMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock_lbl" xml:lang="en-US">ORGANIZATION AND DESCRIPTION OF BUSINESS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:to="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SignificantAccountingPoliciesTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock_lbl" xml:lang="en-US">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock_lbl" xml:lang="en-US">Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock" xlink:to="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl" xml:lang="en-US">Estimated Life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl0" xml:lang="en-US">Estimated Life in Years</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CollaborativeArrangementDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CollaborativeArrangementDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CollaborativeArrangementDisclosureTextBlock_lbl" xml:lang="en-US">COLLABORATIVE AGREEMENTS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CollaborativeArrangementDisclosureTextBlock" xlink:to="us-gaap_CollaborativeArrangementDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl" xml:lang="en-US">PROPERTY AND EQUIPMENT</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl" xml:lang="en-US">Schedule of Property and Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl" xml:lang="en-US">Property and equipment, gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermDebtTextBlock_lbl" xml:lang="en-US">LONG-TERM INVESTMENTS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtTextBlock" xlink:to="us-gaap_LongTermDebtTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks_lbl" xml:lang="en-US">Schedule of Ownership Percentages of Each Investee</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks" xlink:to="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl" xml:lang="en-US">Ownership percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl0" xml:lang="en-US">Interest rate percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentAdditionalInformation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentAdditionalInformation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestmentAdditionalInformation_lbl" xml:lang="en-US">Accounting treatments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentAdditionalInformation" xlink:to="us-gaap_EquityMethodInvestmentAdditionalInformation_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfExtentInvesteeReliesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock_lbl" xml:lang="en-US">Schedule of Extent the Investee Relies</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock" xlink:to="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDescriptionOfTransaction" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDescriptionOfTransaction"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RelatedPartyTransactionDescriptionOfTransaction_lbl" xml:lang="en-US">Relationship with the Company and its subsidiaries, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionDescriptionOfTransaction" xlink:to="us-gaap_RelatedPartyTransactionDescriptionOfTransaction_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfLongTermInvestmentTableTextBlock" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfLongTermInvestmentTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ScheduleOfLongTermInvestmentTableTextBlock_lbl" xml:lang="en-US">Schedule of Long-Term Investment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfLongTermInvestmentTableTextBlock" xlink:to="abvc_ScheduleOfLongTermInvestmentTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_NonMarketableCostMethodInvestmentsNetAbstract" xlink:href="abvc-20230930.xsd#abvc_NonMarketableCostMethodInvestmentsNetAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_NonMarketableCostMethodInvestmentsNetAbstract_lbl" xml:lang="en-US">Non-marketable Cost Method Investments, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NonMarketableCostMethodInvestmentsNetAbstract" xlink:to="abvc_NonMarketableCostMethodInvestmentsNetAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_NonmarketableCostMethodInvestmentsNet" xlink:href="abvc-20230930.xsd#abvc_NonmarketableCostMethodInvestmentsNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_NonmarketableCostMethodInvestmentsNet_lbl" xml:lang="en-US">Non-marketable Cost Method Investments, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NonmarketableCostMethodInvestmentsNet" xlink:to="abvc_NonmarketableCostMethodInvestmentsNet_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_EquityMethodInvestmentsNetAbstract" xlink:href="abvc-20230930.xsd#abvc_EquityMethodInvestmentsNetAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_EquityMethodInvestmentsNetAbstract_lbl" xml:lang="en-US">Equity Method Investments, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EquityMethodInvestmentsNetAbstract" xlink:to="abvc_EquityMethodInvestmentsNetAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestments_lbl" xml:lang="en-US">Equity Method Investments, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestments" xlink:to="us-gaap_EquityMethodInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfCondensedBalanceSheetTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock_lbl" xml:lang="en-US">Schedule of Balance Sheet</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:to="srt_ScheduleOfCondensedBalanceSheetTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsNoncurrent_lbl" xml:lang="en-US">Non-current Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsNoncurrent" xlink:to="us-gaap_AssetsNoncurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AssetsNoncurrent_lbl0" xml:lang="en-US">Noncurrent Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsNoncurrent" xlink:to="us-gaap_AssetsNoncurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesNoncurrent_lbl" xml:lang="en-US">Non-current Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesNoncurrent" xlink:to="us-gaap_LiabilitiesNoncurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LiabilitiesNoncurrent_lbl0" xml:lang="en-US">Noncurrent Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesNoncurrent" xlink:to="us-gaap_LiabilitiesNoncurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockholdersEquityOther_lbl" xml:lang="en-US">Stockholders&#8217; Equity (Deficit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityOther" xlink:to="us-gaap_StockholdersEquityOther_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfCondensedIncomeStatementTableTextBlock" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfCondensedIncomeStatementTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_ScheduleOfCondensedIncomeStatementTableTextBlock_lbl" xml:lang="en-US">Schedule of Statement of Operation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfCondensedIncomeStatementTableTextBlock" xlink:to="srt_ScheduleOfCondensedIncomeStatementTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnSalesOfLoansNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GainLossOnSalesOfLoansNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GainLossOnSalesOfLoansNet_lbl" xml:lang="en-US">Net sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnSalesOfLoansNet" xlink:to="us-gaap_GainLossOnSalesOfLoansNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl" xml:lang="en-US">Net loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl0" xml:lang="en-US">Net loss attributable to ABVC&#8217;s common stockholders</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl1" xml:lang="en-US">Net loss attributable to ABVC&#8217;s common stockholders (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromEquityMethodInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US">Share of losses from investments accounted for using the equity method</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments_lbl0" xml:lang="en-US">Share of equity method investee losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestmentsTextBlock_lbl" xml:lang="en-US">Schedule of Components of Losses on Equity Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentsTextBlock" xlink:to="us-gaap_EquityMethodInvestmentsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ShareOfEquityMethodInvesteeLosses" xlink:href="abvc-20230930.xsd#abvc_ShareOfEquityMethodInvesteeLosses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ShareOfEquityMethodInvesteeLosses_lbl" xml:lang="en-US">Share of equity method investee losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShareOfEquityMethodInvesteeLosses" xlink:to="abvc_ShareOfEquityMethodInvesteeLosses_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertibleNotesPayableTextBlock" xlink:href="abvc-20230930.xsd#abvc_ConvertibleNotesPayableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ConvertibleNotesPayableTextBlock_lbl" xml:lang="en-US">CONVERTIBLE NOTES PAYABLE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertibleNotesPayableTextBlock" xlink:to="abvc_ConvertibleNotesPayableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtDisclosureTextBlock_lbl" xml:lang="en-US">BANK LOANS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureTextBlock" xlink:to="us-gaap_DebtDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShortTermDebtTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfShortTermDebtTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfShortTermDebtTextBlock_lbl" xml:lang="en-US">Schedule of Short-Term Bank Loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShortTermDebtTextBlock" xlink:to="us-gaap_ScheduleOfShortTermDebtTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_lbl" xml:lang="en-US">RELATED PARTIES TRANSACTIONS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:to="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock_lbl" xml:lang="en-US">Schedule of Related Parties of the Company with whom Transactions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock_lbl" xml:lang="en-US">Schedule of Accounts Receivable Due from Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock" xlink:to="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivables" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherReceivables_lbl" xml:lang="en-US">Accounts receivable due from related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivables" xlink:to="us-gaap_OtherReceivables_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherReceivables_lbl0" xml:lang="en-US">Other receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivables" xlink:to="us-gaap_OtherReceivables_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock_lbl" xml:lang="en-US">Schedule of Revenue Due from Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock" xlink:to="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherCostOfOperatingRevenue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherCostOfOperatingRevenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherCostOfOperatingRevenue_lbl" xml:lang="en-US">Revenue - related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherCostOfOperatingRevenue" xlink:to="us-gaap_OtherCostOfOperatingRevenue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfDebtTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfDebtTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfDebtTableTextBlock_lbl" xml:lang="en-US">Schedule of Due from Related Parties - Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDebtTableTextBlock" xlink:to="us-gaap_ScheduleOfDebtTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_lbl" xml:lang="en-US">Schedule of Due from Related Parties - Non Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DueFromOtherRelatedPartiesNoncurrentAmount" xlink:href="abvc-20230930.xsd#abvc_DueFromOtherRelatedPartiesNoncurrentAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DueFromOtherRelatedPartiesNoncurrentAmount_lbl" xml:lang="en-US">Due from related parties &#8211; Non-Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DueFromOtherRelatedPartiesNoncurrentAmount" xlink:to="abvc_DueFromOtherRelatedPartiesNoncurrentAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty_lbl" xml:lang="en-US">Schedule of Amount Due to Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty" xlink:to="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DueToRelatedPartyCurrentAndNoncurrent" xlink:href="abvc-20230930.xsd#abvc_DueToRelatedPartyCurrentAndNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DueToRelatedPartyCurrentAndNoncurrent_lbl" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DueToRelatedPartyCurrentAndNoncurrent" xlink:to="abvc_DueToRelatedPartyCurrentAndNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xml:lang="en-US">INCOME TAXES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureTextBlock" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl" xml:lang="en-US">Schedule of Income Tax Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:to="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl0" xml:lang="en-US">Schedule of income tax expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:to="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_CurrentAbstract" xlink:href="abvc-20230930.xsd#abvc_CurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CurrentAbstract_lbl" xml:lang="en-US">Current:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CurrentAbstract" xlink:to="abvc_CurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">State</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentForeignTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CurrentForeignTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CurrentForeignTaxExpenseBenefit_lbl" xml:lang="en-US">Foreign</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentForeignTaxExpenseBenefit" xlink:to="us-gaap_CurrentForeignTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Total Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:to="us-gaap_CurrentIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DeferredAbstract" xlink:href="abvc-20230930.xsd#abvc_DeferredAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DeferredAbstract_lbl" xml:lang="en-US">Deferred:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DeferredAbstract" xlink:to="abvc_DeferredAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CurrentStateAndLocalTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl" xml:lang="en-US">State</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:to="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredForeignIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredForeignIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredForeignIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Foreign</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredForeignIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredForeignIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxesAndTaxCredits" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxesAndTaxCredits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredIncomeTaxesAndTaxCredits_lbl" xml:lang="en-US">Total Deferred</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxesAndTaxCredits" xlink:to="us-gaap_DeferredIncomeTaxesAndTaxCredits_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherTaxExpenseBenefit_lbl" xml:lang="en-US">Total provision for (benefit from) income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherTaxExpenseBenefit" xlink:to="us-gaap_OtherTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl" xml:lang="en-US">Schedule of Deferred Tax Assets (Liability)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:to="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl0" xml:lang="en-US">Schedule of deferred tax assets (liability)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:to="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetImpairmentCharges" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetImpairmentCharges"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetImpairmentCharges_lbl" xml:lang="en-US">Loss on impairment of Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetImpairmentCharges" xlink:to="us-gaap_AssetImpairmentCharges_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign_lbl" xml:lang="en-US">Net operating loss carryforwards</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign_lbl0" xml:lang="en-US">Net operating loss carryforwards in the Taiwan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiability"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseLiability_lbl" xml:lang="en-US">Operating lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiability" xlink:to="us-gaap_OperatingLeaseLiability_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherDeferredCostsGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherDeferredCostsGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherDeferredCostsGross_lbl" xml:lang="en-US">Deferred tax assets, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherDeferredCostsGross" xlink:to="us-gaap_OtherDeferredCostsGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNet_lbl" xml:lang="en-US">Deferred tax assets, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:to="us-gaap_DeferredTaxAssetsLiabilitiesNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl" xml:lang="en-US">EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_lbl" xml:lang="en-US">STOCK OPTIONS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:to="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl" xml:lang="en-US">Schedule of Options Issued and Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_lbl" xml:lang="en-US">Number of Underlying Shares, Granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_lbl0" xml:lang="en-US">Stock options aggregate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted-Average Exercise Price Per Share, Granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl" xml:lang="en-US">Number of Underlying Shares, Forfeited</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted-Average Exercise Price Per Share, Forfeited</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl" xml:lang="en-US">Weighted- Average Contractual Life Remaining in Years, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_lbl" xml:lang="en-US">Number of Underlying Shares, Exercisable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted-Average Exercise Price Per Share, Exercisable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Exercisable price per share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" xlink:href="abvc-20230930.xsd#abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm_lbl" xml:lang="en-US">Weighted-Average Contractual Life Remaining in Years, Exercisable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl" xml:lang="en-US">Aggregate Intrinsic Value, Exercisable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_lbl" xml:lang="en-US">Number of Underlying Shares, Vested and expected to vest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted-Average Exercise Price Per Share, Vested and expected to vest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1" xlink:href="abvc-20230930.xsd#abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1_lbl" xml:lang="en-US">Weighted-Average Contractual Life Remaining in Years, Vested and expected to vest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue_lbl" xml:lang="en-US">Aggregate Intrinsic Value, Vested and expected to vest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl" xml:lang="en-US">Schedule of Fair Value of Stock Options Granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl" xml:lang="en-US">Risk free interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl" xml:lang="en-US">Expected term (in years)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl" xml:lang="en-US">Dividend yield</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl" xml:lang="en-US">Expected volatility</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareTextBlock_lbl" xml:lang="en-US">LOSS PER SHARE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareTextBlock" xlink:to="us-gaap_EarningsPerShareTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl" xml:lang="en-US">Schedule of Loss Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl0" xml:lang="en-US">Schedule of loss per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_NumeratorAbstract" xlink:href="abvc-20230930.xsd#abvc_NumeratorAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_NumeratorAbstract_lbl" xml:lang="en-US">Numerator:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NumeratorAbstract" xlink:to="abvc_NumeratorAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract46" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract46"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract46_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract46" xlink:to="abvc_UnlabeledAbstract46_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DenominatorAbstract" xlink:href="abvc-20230930.xsd#abvc_DenominatorAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DenominatorAbstract_lbl" xml:lang="en-US">Denominator:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DenominatorAbstract" xlink:to="abvc_DenominatorAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageSharesOutstandingAbstract" xlink:href="abvc-20230930.xsd#abvc_WeightedAverageSharesOutstandingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WeightedAverageSharesOutstandingAbstract_lbl" xml:lang="en-US">Weighted-average shares outstanding:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageSharesOutstandingAbstract" xlink:to="abvc_WeightedAverageSharesOutstandingAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockOptionPlanExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockOptionPlanExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockOptionPlanExpense_lbl" xml:lang="en-US">Stock options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockOptionPlanExpense" xlink:to="us-gaap_StockOptionPlanExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_lbl" xml:lang="en-US">Weighted-average shares outstanding - Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:to="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract47" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract47"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract47_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract47" xlink:to="abvc_UnlabeledAbstract47_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_NumeratorAbstract0" xlink:href="abvc-20230930.xsd#abvc_NumeratorAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_NumeratorAbstract0_lbl" xml:lang="en-US">Numerator:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NumeratorAbstract0" xlink:to="abvc_NumeratorAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract48" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract48"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract48_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract48" xlink:to="abvc_UnlabeledAbstract48_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DenominatorAbstract0" xlink:href="abvc-20230930.xsd#abvc_DenominatorAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DenominatorAbstract0_lbl" xml:lang="en-US">Denominator:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DenominatorAbstract0" xlink:to="abvc_DenominatorAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageSharesOutstandingAbstract0" xlink:href="abvc-20230930.xsd#abvc_WeightedAverageSharesOutstandingAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WeightedAverageSharesOutstandingAbstract0_lbl" xml:lang="en-US">Weighted-average shares outstanding:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageSharesOutstandingAbstract0" xlink:to="abvc_WeightedAverageSharesOutstandingAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract49" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract49"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract49_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract49" xlink:to="abvc_UnlabeledAbstract49_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeasesTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock_lbl" xml:lang="en-US">LEASE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeasesTextBlock" xlink:to="us-gaap_LesseeOperatingLeasesTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLeaseIncomeTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock_lbl" xml:lang="en-US">Schedule of Operating Leases have Remaining Lease Terms</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock" xlink:to="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock_lbl0" xml:lang="en-US">Schedule of Lease Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock" xlink:to="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesAbstract_lbl" xml:lang="en-US">LIABILITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_LiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseCostTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeaseCostTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LeaseCostTableTextBlock_lbl" xml:lang="en-US">Schedule of Company&#8217;s Lease Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseCostTableTextBlock" xlink:to="us-gaap_LeaseCostTableTextBlock_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LeaseCostTableTextBlock_lbl0" xml:lang="en-US">Schedule of Operating Lease Arrangements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseCostTableTextBlock" xlink:to="us-gaap_LeaseCostTableTextBlock_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseExpense_lbl" xml:lang="en-US">Operating lease expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseExpense" xlink:to="us-gaap_OperatingLeaseExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLeaseIncomeLeasePayments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLeaseIncomeLeasePayments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseLeaseIncomeLeasePayments_lbl" xml:lang="en-US">Cash paid for amounts included in the measurement of operating lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLeaseIncomeLeasePayments" xlink:to="us-gaap_OperatingLeaseLeaseIncomeLeasePayments_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageRemainingLeaseTermAbstract" xlink:href="abvc-20230930.xsd#abvc_WeightedAverageRemainingLeaseTermAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WeightedAverageRemainingLeaseTermAbstract_lbl" xml:lang="en-US">Weighted Average Remaining Lease Term:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageRemainingLeaseTermAbstract" xlink:to="abvc_WeightedAverageRemainingLeaseTermAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl" xml:lang="en-US">Operating leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract50" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract50"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract50_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract50" xlink:to="abvc_UnlabeledAbstract50_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageDiscountRateAbstract" xlink:href="abvc-20230930.xsd#abvc_WeightedAverageDiscountRateAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WeightedAverageDiscountRateAbstract_lbl" xml:lang="en-US">Weighted Average Discount Rate:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageDiscountRateAbstract" xlink:to="abvc_WeightedAverageDiscountRateAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl" xml:lang="en-US">Operating leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl" xml:lang="en-US">Schedule of Minimum Future Annual Payments Under Non-Cancellable Leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl0" xml:lang="en-US">Schedule of Minimum Future Annual Payments under Non-Cancellable Leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl" xml:lang="en-US">2023 (excluding nine months ended September 30, 2023)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl" xml:lang="en-US">2024</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_lbl" xml:lang="en-US">2025</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_lbl" xml:lang="en-US">2026</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive_lbl" xml:lang="en-US">Thereafter</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive" xlink:to="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SubsequentEventsTextBlock_lbl" xml:lang="en-US">SUBSEQUENT EVENTS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsTextBlock" xlink:to="us-gaap_SubsequentEventsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryDisclosureTextBlock_lbl" xml:lang="en-US">INVENTORY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryDisclosureTextBlock" xlink:to="us-gaap_InventoryDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfInventoryCurrentTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock_lbl" xml:lang="en-US">Schedule of Inventory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:to="us-gaap_ScheduleOfInventoryCurrentTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryFinishedGoods" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryFinishedGoods"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryFinishedGoods_lbl" xml:lang="en-US">Finished goods</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryFinishedGoods" xlink:to="us-gaap_InventoryFinishedGoods_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryWorkInProcess" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryWorkInProcess"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryWorkInProcess_lbl" xml:lang="en-US">Work-in-process</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryWorkInProcess" xlink:to="us-gaap_InventoryWorkInProcess_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryRawMaterials" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryRawMaterials"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryRawMaterials_lbl" xml:lang="en-US">Raw materials</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryRawMaterials" xlink:to="us-gaap_InventoryRawMaterials_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OwnershipPercentage" xlink:href="abvc-20230930.xsd#abvc_OwnershipPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OwnershipPercentage_lbl" xml:lang="en-US">Ownership percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OwnershipPercentage" xlink:to="abvc_OwnershipPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AccountingTreatmentDescription" xlink:href="abvc-20230930.xsd#abvc_AccountingTreatmentDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AccountingTreatmentDescription_lbl" xml:lang="en-US">Accounting treatments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AccountingTreatmentDescription" xlink:to="abvc_AccountingTreatmentDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartyTransactionDescriptionOfTransactions" xlink:href="abvc-20230930.xsd#abvc_RelatedPartyTransactionDescriptionOfTransactions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_RelatedPartyTransactionDescriptionOfTransactions_lbl" xml:lang="en-US">Relationship with the Company and its subsidiaries, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartyTransactionDescriptionOfTransactions" xlink:to="abvc_RelatedPartyTransactionDescriptionOfTransactions_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="abvc_RelatedPartyTransactionDescriptionOfTransactions_lbl0" xml:lang="en-US">Relationship with the Company and its subsidiaries</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartyTransactionDescriptionOfTransactions" xlink:to="abvc_RelatedPartyTransactionDescriptionOfTransactions_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_NonMarketableCostMethodInvestmentsNetAbstract0" xlink:href="abvc-20230930.xsd#abvc_NonMarketableCostMethodInvestmentsNetAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_NonMarketableCostMethodInvestmentsNetAbstract0_lbl" xml:lang="en-US">Non-marketable Cost Method Investments, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NonMarketableCostMethodInvestmentsNetAbstract0" xlink:to="abvc_NonMarketableCostMethodInvestmentsNetAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_EquityMethodInvestmentsNetAbstract0" xlink:href="abvc-20230930.xsd#abvc_EquityMethodInvestmentsNetAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_EquityMethodInvestmentsNetAbstract0_lbl" xml:lang="en-US">Equity Method Investments, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EquityMethodInvestmentsNetAbstract0" xlink:to="abvc_EquityMethodInvestmentsNetAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" xlink:href="abvc-20230930.xsd#abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod_lbl" xml:lang="en-US">Share of losses from investments accounted for using the equity method</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" xlink:to="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PaycheckProtectionProgramLoanPayableTextBlock" xlink:href="abvc-20230930.xsd#abvc_PaycheckProtectionProgramLoanPayableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PaycheckProtectionProgramLoanPayableTextBlock_lbl" xml:lang="en-US">PAYCHECK PROTECTION PROGRAM LOAN PAYABLE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PaycheckProtectionProgramLoanPayableTextBlock" xlink:to="abvc_PaycheckProtectionProgramLoanPayableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MortgageNotesPayableDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MortgageNotesPayableDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_MortgageNotesPayableDisclosureTextBlock_lbl" xml:lang="en-US">NOTES PAYABLE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MortgageNotesPayableDisclosureTextBlock" xlink:to="us-gaap_MortgageNotesPayableDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShortTermDebtTextBlock_lbl" xml:lang="en-US">SHORT-TERM LOAN</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtTextBlock" xlink:to="us-gaap_ShortTermDebtTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsReceivableNet_lbl" xml:lang="en-US">Total accounts receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNet" xlink:to="us-gaap_AccountsReceivableNet_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DueFromRelatedPartiesNoncurrents" xlink:href="abvc-20230930.xsd#abvc_DueFromRelatedPartiesNoncurrents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DueFromRelatedPartiesNoncurrents_lbl" xml:lang="en-US">Due from related parties- Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DueFromRelatedPartiesNoncurrents" xlink:to="abvc_DueFromRelatedPartiesNoncurrents_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfRevenueFromRelatedPartyTableTextBlock" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfRevenueFromRelatedPartyTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ScheduleOfRevenueFromRelatedPartyTableTextBlock_lbl" xml:lang="en-US">Schedule of Revenue from Related Party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfRevenueFromRelatedPartyTableTextBlock" xlink:to="abvc_ScheduleOfRevenueFromRelatedPartyTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CurrentAbstract0" xlink:href="abvc-20230930.xsd#abvc_CurrentAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CurrentAbstract0_lbl" xml:lang="en-US">Current:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CurrentAbstract0" xlink:to="abvc_CurrentAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CurrentFederalTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit_lbl" xml:lang="en-US">Federal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:to="us-gaap_CurrentFederalTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DeferredAbstract0" xlink:href="abvc-20230930.xsd#abvc_DeferredAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DeferredAbstract0_lbl" xml:lang="en-US">Deferred:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DeferredAbstract0" xlink:to="abvc_DeferredAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredFederalIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Federal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentTaxCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentTaxCredit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InvestmentTaxCredit_lbl" xml:lang="en-US">Tax credit of investment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentTaxCredit" xlink:to="us-gaap_InvestmentTaxCredit_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_NumeratorAbstract1" xlink:href="abvc-20230930.xsd#abvc_NumeratorAbstract1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_NumeratorAbstract1_lbl" xml:lang="en-US">Numerator:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NumeratorAbstract1" xlink:to="abvc_NumeratorAbstract1_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract51" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract51"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract51_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract51" xlink:to="abvc_UnlabeledAbstract51_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DenominatorAbstract1" xlink:href="abvc-20230930.xsd#abvc_DenominatorAbstract1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DenominatorAbstract1_lbl" xml:lang="en-US">Denominator:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DenominatorAbstract1" xlink:to="abvc_DenominatorAbstract1_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageSharesOutstandingAbstract1" xlink:href="abvc-20230930.xsd#abvc_WeightedAverageSharesOutstandingAbstract1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WeightedAverageSharesOutstandingAbstract1_lbl" xml:lang="en-US">Weighted-average shares outstanding:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageSharesOutstandingAbstract1" xlink:to="abvc_WeightedAverageSharesOutstandingAbstract1_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedaverageSharesOutstandingBasic" xlink:href="abvc-20230930.xsd#abvc_WeightedaverageSharesOutstandingBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WeightedaverageSharesOutstandingBasic_lbl" xml:lang="en-US">Weighted-average shares outstanding - Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedaverageSharesOutstandingBasic" xlink:to="abvc_WeightedaverageSharesOutstandingBasic_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_lbl" xml:lang="en-US">Stock options (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" xlink:to="us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageNumberOfSharesDiluted" xlink:href="abvc-20230930.xsd#abvc_WeightedAverageNumberOfSharesDiluted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WeightedAverageNumberOfSharesDiluted_lbl" xml:lang="en-US">Weighted-average shares outstanding - Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageNumberOfSharesDiluted" xlink:to="abvc_WeightedAverageNumberOfSharesDiluted_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract52" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract52"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract52_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract52" xlink:to="abvc_UnlabeledAbstract52_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareAbstract" xlink:href="abvc-20230930.xsd#abvc_LossPerShareAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LossPerShareAbstract_lbl" xml:lang="en-US">Loss per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareAbstract" xlink:to="abvc_LossPerShareAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareBasic" xlink:href="abvc-20230930.xsd#abvc_LossPerShareBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LossPerShareBasic_lbl" xml:lang="en-US">-Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareBasic" xlink:to="abvc_LossPerShareBasic_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareDiluted" xlink:href="abvc-20230930.xsd#abvc_LossPerShareDiluted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LossPerShareDiluted_lbl" xml:lang="en-US">-Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareDiluted" xlink:to="abvc_LossPerShareDiluted_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense_lbl" xml:lang="en-US">Operating lease right-of-use assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" xlink:to="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeaseLiabilitiescurrents" xlink:href="abvc-20230930.xsd#abvc_OperatingLeaseLiabilitiescurrents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OperatingLeaseLiabilitiescurrents_lbl" xml:lang="en-US">Operating lease liabilities (current)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeaseLiabilitiescurrents" xlink:to="abvc_OperatingLeaseLiabilitiescurrents_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeaseLiabilitienoncurrent" xlink:href="abvc-20230930.xsd#abvc_OperatingLeaseLiabilitienoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OperatingLeaseLiabilitienoncurrent_lbl" xml:lang="en-US">Operating lease liabilities (noncurrent)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeaseLiabilitienoncurrent" xlink:to="abvc_OperatingLeaseLiabilitienoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageRemainingLeaseTermAbstract0" xlink:href="abvc-20230930.xsd#abvc_WeightedAverageRemainingLeaseTermAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WeightedAverageRemainingLeaseTermAbstract0_lbl" xml:lang="en-US">Weighted Average Remaining Lease Term:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageRemainingLeaseTermAbstract0" xlink:to="abvc_WeightedAverageRemainingLeaseTermAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract53" xlink:href="abvc-20230930.xsd#abvc_UnlabeledAbstract53"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract53_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract53" xlink:to="abvc_UnlabeledAbstract53_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageDiscountRateAbstract0" xlink:href="abvc-20230930.xsd#abvc_WeightedAverageDiscountRateAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WeightedAverageDiscountRateAbstract0_lbl" xml:lang="en-US">Weighted Average Discount Rate:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageDiscountRateAbstract0" xlink:to="abvc_WeightedAverageDiscountRateAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears_lbl" xml:lang="en-US">2023</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears_lbl" xml:lang="en-US">2024</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears_lbl" xml:lang="en-US">2025</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears_lbl" xml:lang="en-US">2026</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter_lbl" xml:lang="en-US">2027</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction" xlink:href="abvc-20230930.xsd#abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction_lbl" xml:lang="en-US">Less: Imputed interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction" xlink:to="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl" xml:lang="en-US">COMMITMENTS AND CONTINGENCIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Less: accumulated depreciation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssetsMiscellaneousNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAssetsMiscellaneousNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_OtherAssetsMiscellaneousNoncurrent_lbl" xml:lang="en-US">Operating lease assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetsMiscellaneousNoncurrent" xlink:to="us-gaap_OtherAssetsMiscellaneousNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsValuationAllowance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance_lbl" xml:lang="en-US">Valuation allowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_lbl" xml:lang="en-US">Less: Imputed interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AllowanceForInventoryValuationAndObsolescenceLoss" xlink:href="abvc-20230930.xsd#abvc_AllowanceForInventoryValuationAndObsolescenceLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="abvc_AllowanceForInventoryValuationAndObsolescenceLoss_lbl" xml:lang="en-US">Allowance for inventory valuation and obsolescence loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AllowanceForInventoryValuationAndObsolescenceLoss" xlink:to="abvc_AllowanceForInventoryValuationAndObsolescenceLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_TotalProvisionForIncomeTaxe" xlink:href="abvc-20230930.xsd#abvc_TotalProvisionForIncomeTaxe"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="abvc_TotalProvisionForIncomeTaxe_lbl" xml:lang="en-US">Total provision for income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TotalProvisionForIncomeTaxe" xlink:to="abvc_TotalProvisionForIncomeTaxe_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BuildingsAndLeaseholdImprovementsMember" xlink:href="abvc-20230930.xsd#abvc_BuildingsAndLeaseholdImprovementsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BuildingsAndLeaseholdImprovementsMember_lbl" xml:lang="en-US">Buildings and leasehold improvements [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BuildingsAndLeaseholdImprovementsMember" xlink:to="abvc_BuildingsAndLeaseholdImprovementsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MachineryAndEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MachineryAndEquipmentMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_MachineryAndEquipmentMember_lbl" xml:lang="en-US">Machinery and equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MachineryAndEquipmentMember" xlink:to="us-gaap_MachineryAndEquipmentMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OfficeEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OfficeEquipmentMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OfficeEquipmentMember_lbl" xml:lang="en-US">Office equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OfficeEquipmentMember" xlink:to="us-gaap_OfficeEquipmentMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_MinimumMember_lbl" xml:lang="en-US">Minimum [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MinimumMember" xlink:to="srt_MinimumMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_MaximumMember_lbl" xml:lang="en-US">Maximum [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MaximumMember" xlink:to="srt_MaximumMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LandMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LandMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LandMember_lbl" xml:lang="en-US">Land [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LandMember" xlink:to="us-gaap_LandMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConstructionInProgressMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConstructionInProgressMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConstructionInProgressMember_lbl" xml:lang="en-US">Construction-in-Progress [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConstructionInProgressMember" xlink:to="us-gaap_ConstructionInProgressMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ConstructionInProgressMember_lbl0" xml:lang="en-US">Construction in Progress [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConstructionInProgressMember" xlink:to="us-gaap_ConstructionInProgressMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_BraingenesisBiotechnologyCoLtdMember" xlink:href="abvc-20230930.xsd#abvc_BraingenesisBiotechnologyCoLtdMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BraingenesisBiotechnologyCoLtdMember_lbl" xml:lang="en-US">Braingenesis Biotechnology Co., Ltd. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BraingenesisBiotechnologyCoLtdMember" xlink:to="abvc_BraingenesisBiotechnologyCoLtdMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_GenepharmBiotechCorporationMember" xlink:href="abvc-20230930.xsd#abvc_GenepharmBiotechCorporationMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_GenepharmBiotechCorporationMember_lbl" xml:lang="en-US">Genepharm Biotech Corporation [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GenepharmBiotechCorporationMember" xlink:to="abvc_GenepharmBiotechCorporationMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioHopeKingCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioHopeKingCorporationMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioHopeKingCorporationMember_lbl" xml:lang="en-US">BioHopeKing Corporation [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioHopeKingCorporationMember" xlink:to="abvc_BioHopeKingCorporationMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstCorporationMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioFirstCorporationMember_lbl" xml:lang="en-US">BioFirst Corporation [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstCorporationMember" xlink:to="abvc_BioFirstCorporationMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneCorporationMember" xlink:href="abvc-20230930.xsd#abvc_RgeneCorporationMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_RgeneCorporationMember_lbl" xml:lang="en-US">Rgene Corporation [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RgeneCorporationMember" xlink:to="abvc_RgeneCorporationMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioFirstMember_lbl" xml:lang="en-US">BioFirst [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstMember" xlink:to="abvc_BioFirstMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_RgeneMember_lbl" xml:lang="en-US">Rgene [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RgeneMember" xlink:to="abvc_RgeneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CathayUnitedBankMember" xlink:href="abvc-20230930.xsd#abvc_CathayUnitedBankMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CathayUnitedBankMember_lbl" xml:lang="en-US">Cathay United Bank [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CathayUnitedBankMember" xlink:to="abvc_CathayUnitedBankMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CTBCBankMember" xlink:href="abvc-20230930.xsd#abvc_CTBCBankMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CTBCBankMember_lbl" xml:lang="en-US">CTBC Bank [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CTBCBankMember" xlink:to="abvc_CTBCBankMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CathayBankMember" xlink:href="abvc-20230930.xsd#abvc_CathayBankMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CathayBankMember_lbl" xml:lang="en-US">Cathay Bank [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CathayBankMember" xlink:to="abvc_CathayBankMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstCorporationtheBioFirstMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstCorporationtheBioFirstMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioFirstCorporationtheBioFirstMember_lbl" xml:lang="en-US">BioFirst Corporation (the &quot;BioFirst&quot;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstCorporationtheBioFirstMember" xlink:to="abvc_BioFirstCorporationtheBioFirstMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember_lbl" xml:lang="en-US">BioFirst (Australia) Pty Ltd. (the &#8220;BioFirst (Australia)&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember" xlink:to="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneCorporationtheRgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneCorporationtheRgeneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_RgeneCorporationtheRgeneMember_lbl" xml:lang="en-US">Rgene Corporation (the &#8220;Rgene&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RgeneCorporationtheRgeneMember" xlink:to="abvc_RgeneCorporationtheRgeneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_YuanGeneCorporationtheYuanGeneMember" xlink:href="abvc-20230930.xsd#abvc_YuanGeneCorporationtheYuanGeneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_YuanGeneCorporationtheYuanGeneMember_lbl" xml:lang="en-US">YuanGene Corporation (the &#8220;YuanGene&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_YuanGeneCorporationtheYuanGeneMember" xlink:to="abvc_YuanGeneCorporationtheYuanGeneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AsiaGeneCorporationtheAsiaGeneMember" xlink:href="abvc-20230930.xsd#abvc_AsiaGeneCorporationtheAsiaGeneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AsiaGeneCorporationtheAsiaGeneMember_lbl" xml:lang="en-US">AsiaGene Corporation (the &#8220;AsiaGene&#8221;)	[Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AsiaGeneCorporationtheAsiaGeneMember" xlink:to="abvc_AsiaGeneCorporationtheAsiaGeneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_EugeneJiangMember" xlink:href="abvc-20230930.xsd#abvc_EugeneJiangMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_EugeneJiangMember_lbl" xml:lang="en-US">Eugene Jiang [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EugeneJiangMember" xlink:to="abvc_EugeneJiangMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_KeypointTechnologyLtdtheKeypointMember" xlink:href="abvc-20230930.xsd#abvc_KeypointTechnologyLtdtheKeypointMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_KeypointTechnologyLtdtheKeypointMember_lbl" xml:lang="en-US">Keypoint Technology Ltd. (the &#8220;Keypoint&#8217;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_KeypointTechnologyLtdtheKeypointMember" xlink:to="abvc_KeypointTechnologyLtdtheKeypointMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LionArtsPromotionInctheLionArtsMember" xlink:href="abvc-20230930.xsd#abvc_LionArtsPromotionInctheLionArtsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LionArtsPromotionInctheLionArtsMember_lbl" xml:lang="en-US">Lion Arts Promotion Inc. (the &#8220;Lion Arts&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LionArtsPromotionInctheLionArtsMember" xlink:to="abvc_LionArtsPromotionInctheLionArtsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_YoshinobuOdairatheOdairaMember" xlink:href="abvc-20230930.xsd#abvc_YoshinobuOdairatheOdairaMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_YoshinobuOdairatheOdairaMember_lbl" xml:lang="en-US">Yoshinobu Odaira (the &#8220;Odaira&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_YoshinobuOdairatheOdairaMember" xlink:to="abvc_YoshinobuOdairatheOdairaMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_GenePharmInctheGenePharmMember" xlink:href="abvc-20230930.xsd#abvc_GenePharmInctheGenePharmMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_GenePharmInctheGenePharmMember_lbl" xml:lang="en-US">GenePharm Inc. (the &#8220;GenePharm&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GenePharmInctheGenePharmMember" xlink:to="abvc_GenePharmInctheGenePharmMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="abvc_GenePharmInctheGenePharmMember_lbl0" xml:lang="en-US">GenePharm, Inc [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GenePharmInctheGenePharmMember" xlink:to="abvc_GenePharmInctheGenePharmMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember" xlink:href="abvc-20230930.xsd#abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember_lbl" xml:lang="en-US">Euro-Asia Investment &amp; Finance Corp Ltd. (the &#8220;Euro-Asia&#8221;)	[Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember" xlink:to="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LBGUSAInctheLBGUSAMember" xlink:href="abvc-20230930.xsd#abvc_LBGUSAInctheLBGUSAMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LBGUSAInctheLBGUSAMember_lbl" xml:lang="en-US">LBG USA, Inc. (the &#8220;LBG USA&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LBGUSAInctheLBGUSAMember" xlink:to="abvc_LBGUSAInctheLBGUSAMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LionGeneCorporationtheLionGeneMember" xlink:href="abvc-20230930.xsd#abvc_LionGeneCorporationtheLionGeneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LionGeneCorporationtheLionGeneMember_lbl" xml:lang="en-US">LionGene Corporation (the &#8220;LionGene&#8221;)	[Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LionGeneCorporationtheLionGeneMember" xlink:to="abvc_LionGeneCorporationtheLionGeneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_KimhoConsultantsCoLtdtheKimhoMember" xlink:href="abvc-20230930.xsd#abvc_KimhoConsultantsCoLtdtheKimhoMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_KimhoConsultantsCoLtdtheKimhoMember_lbl" xml:lang="en-US">Kimho Consultants Co., Ltd. (the &#8220;Kimho&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_KimhoConsultantsCoLtdtheKimhoMember" xlink:to="abvc_KimhoConsultantsCoLtdtheKimhoMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_TheJiangsMember" xlink:href="abvc-20230930.xsd#abvc_TheJiangsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_TheJiangsMember_lbl" xml:lang="en-US">The Jiangs [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TheJiangsMember" xlink:to="abvc_TheJiangsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AmkeyVenturesLLCAmkeyMember" xlink:href="abvc-20230930.xsd#abvc_AmkeyVenturesLLCAmkeyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AmkeyVenturesLLCAmkeyMember_lbl" xml:lang="en-US">Amkey Ventures, LLC (&#8220;Amkey&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AmkeyVenturesLLCAmkeyMember" xlink:to="abvc_AmkeyVenturesLLCAmkeyMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioLiteJapanMember" xlink:href="abvc-20230930.xsd#abvc_BioLiteJapanMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioLiteJapanMember_lbl" xml:lang="en-US">BioLite Japan [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioLiteJapanMember" xlink:to="abvc_BioLiteJapanMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ABVCBioPharmaHKLimitedMember" xlink:href="abvc-20230930.xsd#abvc_ABVCBioPharmaHKLimitedMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ABVCBioPharmaHKLimitedMember_lbl" xml:lang="en-US">ABVC BioPharma (HK), Limited [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ABVCBioPharmaHKLimitedMember" xlink:to="abvc_ABVCBioPharmaHKLimitedMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_GenePharmIncMember" xlink:href="abvc-20230930.xsd#abvc_GenePharmIncMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_GenePharmIncMember_lbl" xml:lang="en-US">GenePharm Inc. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GenePharmIncMember" xlink:to="abvc_GenePharmIncMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstAustraliaMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstAustraliaMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioFirstAustraliaMember_lbl" xml:lang="en-US">BioFirst (Australia) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstAustraliaMember" xlink:to="abvc_BioFirstAustraliaMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DueToshareholdersMember" xlink:href="abvc-20230930.xsd#abvc_DueToshareholdersMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DueToshareholdersMember_lbl" xml:lang="en-US">Due to Shareholders [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DueToshareholdersMember" xlink:to="abvc_DueToshareholdersMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeStockOptionMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EmployeeStockOptionMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EmployeeStockOptionMember_lbl" xml:lang="en-US">Stock Options [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeStockOptionMember" xlink:to="us-gaap_EmployeeStockOptionMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesMember" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OperatingLeasesMember_lbl" xml:lang="en-US">Operating Leases [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesMember" xlink:to="abvc_OperatingLeasesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_KimhoConsultantsCoLtdtheKimhoOneMember" xlink:href="abvc-20230930.xsd#abvc_KimhoConsultantsCoLtdtheKimhoOneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_KimhoConsultantsCoLtdtheKimhoOneMember_lbl" xml:lang="en-US">Kimho Consultants Co., Ltd. (the &#8220;Kimho&#8221;) One [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_KimhoConsultantsCoLtdtheKimhoOneMember" xlink:to="abvc_KimhoConsultantsCoLtdtheKimhoOneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AmkeyMember" xlink:href="abvc-20230930.xsd#abvc_AmkeyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AmkeyMember_lbl" xml:lang="en-US">Amkey [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AmkeyMember" xlink:to="abvc_AmkeyMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LBGUSAMember" xlink:href="abvc-20230930.xsd#abvc_LBGUSAMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LBGUSAMember_lbl" xml:lang="en-US">LBG USA [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LBGUSAMember" xlink:to="abvc_LBGUSAMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_KeypointMember" xlink:href="abvc-20230930.xsd#abvc_KeypointMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_KeypointMember_lbl" xml:lang="en-US">Keypoint [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_KeypointMember" xlink:to="abvc_KeypointMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AsiaGeneMember" xlink:href="abvc-20230930.xsd#abvc_AsiaGeneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AsiaGeneMember_lbl" xml:lang="en-US">AsiaGene [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AsiaGeneMember" xlink:to="abvc_AsiaGeneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_YuanGeneMember" xlink:href="abvc-20230930.xsd#abvc_YuanGeneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_YuanGeneMember_lbl" xml:lang="en-US">YuanGene [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_YuanGeneMember" xlink:to="abvc_YuanGeneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_TitleOfIndividualAxis_lbl" xml:lang="en-US">Title of Individual [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_TitleOfIndividualAxis" xlink:to="srt_TitleOfIndividualAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskByBenchmarkAxis_lbl" xml:lang="en-US">Concentration Risk Benchmark [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:to="us-gaap_ConcentrationRiskByBenchmarkAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TypeOfArrangementAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TypeOfArrangementAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TypeOfArrangementAxis_lbl" xml:lang="en-US">Collaborative Arrangement and Arrangement Other than Collaborative [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="us-gaap_TypeOfArrangementAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_lbl" xml:lang="en-US">Finite-Lived Intangible Assets by Major Class [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueByAssetClassAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByAssetClassAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueByAssetClassAxis_lbl" xml:lang="en-US">Asset Class [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueByAssetClassAxis" xlink:to="us-gaap_FairValueByAssetClassAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentAxis_lbl" xml:lang="en-US">Debt Instrument [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_TypeOfCurrencyAxis" xlink:href="abvc-20230930.xsd#abvc_TypeOfCurrencyAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_TypeOfCurrencyAxis_lbl" xml:lang="en-US">Type Of Currency [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TypeOfCurrencyAxis" xlink:to="abvc_TypeOfCurrencyAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementScenarioAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_StatementScenarioAxis_lbl" xml:lang="en-US">Scenario [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_StatementScenarioAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_StatementGeographicalAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_StatementGeographicalAxis_lbl" xml:lang="en-US">Geographical [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_StatementGeographicalAxis" xlink:to="srt_StatementGeographicalAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightAxis_lbl" xml:lang="en-US">Class of Warrant or Right [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_ClassOfWarrantOrRightAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsidiarySaleOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsidiarySaleOfStockAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsidiarySaleOfStockAxis_lbl" xml:lang="en-US">Sale of Stock [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsidiarySaleOfStockAxis" xlink:to="us-gaap_SubsidiarySaleOfStockAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementClassOfStockAxis_lbl" xml:lang="en-US">Class of Stock [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_StatementClassOfStockAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PlanNameAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PlanNameAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PlanNameAxis_lbl" xml:lang="en-US">Plan Name [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PlanNameAxis" xlink:to="us-gaap_PlanNameAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventTypeAxis_lbl" xml:lang="en-US">Subsequent Event Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventTypeAxis" xlink:to="us-gaap_SubsequentEventTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WorkingCapitalDeficit" xlink:href="abvc-20230930.xsd#abvc_WorkingCapitalDeficit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WorkingCapitalDeficit_lbl" xml:lang="en-US">Working capital deficit (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WorkingCapitalDeficit" xlink:to="abvc_WorkingCapitalDeficit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ExcessStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ExcessStockSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ExcessStockSharesIssued_lbl" xml:lang="en-US">Common stock issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ExcessStockSharesIssued" xlink:to="us-gaap_ExcessStockSharesIssued_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ExcessStockSharesIssued_lbl0" xml:lang="en-US">Common shares, issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ExcessStockSharesIssued" xlink:to="us-gaap_ExcessStockSharesIssued_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_CommonStockIssuedBeforeStockSplit" xlink:href="abvc-20230930.xsd#abvc_CommonStockIssuedBeforeStockSplit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CommonStockIssuedBeforeStockSplit_lbl" xml:lang="en-US">Pre-stock split</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CommonStockIssuedBeforeStockSplit" xlink:to="abvc_CommonStockIssuedBeforeStockSplit_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="abvc_CommonStockIssuedBeforeStockSplit_lbl0" xml:lang="en-US">Common stock issued pre-stock split</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CommonStockIssuedBeforeStockSplit" xlink:to="abvc_CommonStockIssuedBeforeStockSplit_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfCommonSharesIssuedAndOutstanding" xlink:href="abvc-20230930.xsd#abvc_PercentageOfCommonSharesIssuedAndOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PercentageOfCommonSharesIssuedAndOutstanding_lbl" xml:lang="en-US">Percentage of common shares issued and outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfCommonSharesIssuedAndOutstanding" xlink:to="abvc_PercentageOfCommonSharesIssuedAndOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfIssuedShareCapital" xlink:href="abvc-20230930.xsd#abvc_PercentageOfIssuedShareCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PercentageOfIssuedShareCapital_lbl" xml:lang="en-US">Percentage of issued share capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfIssuedShareCapital" xlink:to="abvc_PercentageOfIssuedShareCapital_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteStockSplit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteStockSplit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockholdersEquityNoteStockSplit_lbl" xml:lang="en-US">Pre-stock split, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteStockSplit" xlink:to="us-gaap_StockholdersEquityNoteStockSplit_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockholdersEquityNoteStockSplit_lbl0" xml:lang="en-US">Forward stock split, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteStockSplit" xlink:to="us-gaap_StockholdersEquityNoteStockSplit_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_AggregateOfSharesIssued" xlink:href="abvc-20230930.xsd#abvc_AggregateOfSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AggregateOfSharesIssued_lbl" xml:lang="en-US">Aggregate of shares, issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregateOfSharesIssued" xlink:to="abvc_AggregateOfSharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CompanyReported" xlink:href="abvc-20230930.xsd#abvc_CompanyReported"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CompanyReported_lbl" xml:lang="en-US">Company reported (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CompanyReported" xlink:to="abvc_CompanyReported_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Capital" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Capital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Capital_lbl" xml:lang="en-US">Working capital (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Capital" xlink:to="us-gaap_Capital_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeCollateralRightToReclaimCash" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeCollateralRightToReclaimCash"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DerivativeCollateralRightToReclaimCash_lbl" xml:lang="en-US">Net cash outflows (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeCollateralRightToReclaimCash" xlink:to="us-gaap_DerivativeCollateralRightToReclaimCash_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TemporaryEquityParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TemporaryEquityParOrStatedValuePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TemporaryEquityParOrStatedValuePerShare_lbl" xml:lang="en-US">Common stock, par value (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TemporaryEquityParOrStatedValuePerShare" xlink:to="us-gaap_TemporaryEquityParOrStatedValuePerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ExcessStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ExcessStockSharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ExcessStockSharesAuthorized_lbl" xml:lang="en-US">Common stock authorized (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ExcessStockSharesAuthorized" xlink:to="us-gaap_ExcessStockSharesAuthorized_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityReverseStockSplit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityReverseStockSplit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockholdersEquityReverseStockSplit_lbl" xml:lang="en-US">Stock reverse split ratio</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityReverseStockSplit" xlink:to="us-gaap_StockholdersEquityReverseStockSplit_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockholdersEquityReverseStockSplit_lbl0" xml:lang="en-US">Reverse stock split</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityReverseStockSplit" xlink:to="us-gaap_StockholdersEquityReverseStockSplit_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Restricted cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable_lbl" xml:lang="en-US">Account receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable" xlink:to="us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_TotalRevenuesPercentage" xlink:href="abvc-20230930.xsd#abvc_TotalRevenuesPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_TotalRevenuesPercentage_lbl" xml:lang="en-US">Total revenues, percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TotalRevenuesPercentage" xlink:to="abvc_TotalRevenuesPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AllowanceForExpectedCreditLosses" xlink:href="abvc-20230930.xsd#abvc_AllowanceForExpectedCreditLosses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AllowanceForExpectedCreditLosses_lbl" xml:lang="en-US">Allowance for expected credit losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AllowanceForExpectedCreditLosses" xlink:to="abvc_AllowanceForExpectedCreditLosses_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ImpairmentOfEquityInvestments" xlink:href="abvc-20230930.xsd#abvc_ImpairmentOfEquityInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ImpairmentOfEquityInvestments_lbl" xml:lang="en-US">Impairment of equity investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ImpairmentOfEquityInvestments" xlink:to="abvc_ImpairmentOfEquityInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LabourPensionFundPercentage" xlink:href="abvc-20230930.xsd#abvc_LabourPensionFundPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LabourPensionFundPercentage_lbl" xml:lang="en-US">Labor pension fund percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LabourPensionFundPercentage" xlink:to="abvc_LabourPensionFundPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfMonthlyContributions" xlink:href="abvc-20230930.xsd#abvc_PercentageOfMonthlyContributions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PercentageOfMonthlyContributions_lbl" xml:lang="en-US">Percentage of monthly contribution</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfMonthlyContributions" xlink:to="abvc_PercentageOfMonthlyContributions_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DefinedBenefitPlanServiceCost" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanServiceCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DefinedBenefitPlanServiceCost_lbl" xml:lang="en-US">Employee benefits amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanServiceCost" xlink:to="us-gaap_DefinedBenefitPlanServiceCost_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeBenefitsAndShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EmployeeBenefitsAndShareBasedCompensation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EmployeeBenefitsAndShareBasedCompensation_lbl" xml:lang="en-US">Employee stock-based compensation expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeBenefitsAndShareBasedCompensation" xlink:to="us-gaap_EmployeeBenefitsAndShareBasedCompensation_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllocatedShareBasedCompensationExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense_lbl" xml:lang="en-US">Non-employee stock-based compensation expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllocatedShareBasedCompensationExpense" xlink:to="us-gaap_AllocatedShareBasedCompensationExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DefinedBenefitPlanFundedPercentages" xlink:href="abvc-20230930.xsd#abvc_DefinedBenefitPlanFundedPercentages"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DefinedBenefitPlanFundedPercentages_lbl" xml:lang="en-US">Benefit percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DefinedBenefitPlanFundedPercentages" xlink:to="abvc_DefinedBenefitPlanFundedPercentages_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCashAndCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedCashAndCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RestrictedCashAndCashEquivalents_lbl" xml:lang="en-US">Restricted cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedCashAndCashEquivalents" xlink:to="us-gaap_RestrictedCashAndCashEquivalents_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_TotalRevenues" xlink:href="abvc-20230930.xsd#abvc_TotalRevenues"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_TotalRevenues_lbl" xml:lang="en-US">Total revenues percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TotalRevenues" xlink:to="abvc_TotalRevenues_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_StockBasedCompensationForEmployees" xlink:href="abvc-20230930.xsd#abvc_StockBasedCompensationForEmployees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_StockBasedCompensationForEmployees_lbl" xml:lang="en-US">Employee stock-based compensation expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockBasedCompensationForEmployees" xlink:to="abvc_StockBasedCompensationForEmployees_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_StockBasedCompensationForNonemployees" xlink:href="abvc-20230930.xsd#abvc_StockBasedCompensationForNonemployees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_StockBasedCompensationForNonemployees_lbl" xml:lang="en-US">Non-employee stock-based compensation expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockBasedCompensationForNonemployees" xlink:to="abvc_StockBasedCompensationForNonemployees_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_MilestonePayments" xlink:href="abvc-20230930.xsd#abvc_MilestonePayments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_MilestonePayments_lbl" xml:lang="en-US">Milestone payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MilestonePayments" xlink:to="abvc_MilestonePayments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement_lbl" xml:lang="en-US">Description of payment settlement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement" xlink:to="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UpfrontCashPayment" xlink:href="abvc-20230930.xsd#abvc_UpfrontCashPayment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UpfrontCashPayment_lbl" xml:lang="en-US">Upfront cash payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UpfrontCashPayment" xlink:to="abvc_UpfrontCashPayment_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement" xlink:href="abvc-20230930.xsd#abvc_PercentageOfPaymentsUnderCodevelopmentAgreement"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement_lbl" xml:lang="en-US">Percentage of payments under co-development agreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement" xlink:to="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_IssuanceOfStockValue" xlink:href="abvc-20230930.xsd#abvc_IssuanceOfStockValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_IssuanceOfStockValue_lbl" xml:lang="en-US">Total cash amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_IssuanceOfStockValue" xlink:to="abvc_IssuanceOfStockValue_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_MilestonePaymentsRoyaltyPercentage" xlink:href="abvc-20230930.xsd#abvc_MilestonePaymentsRoyaltyPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_MilestonePaymentsRoyaltyPercentage_lbl" xml:lang="en-US">Milestone payments royalty percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MilestonePaymentsRoyaltyPercentage" xlink:to="abvc_MilestonePaymentsRoyaltyPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CollaborativeAgreementsDescription" xlink:href="abvc-20230930.xsd#abvc_CollaborativeAgreementsDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CollaborativeAgreementsDescription_lbl" xml:lang="en-US">Collaborative agreements, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CollaborativeAgreementsDescription" xlink:to="abvc_CollaborativeAgreementsDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForParticipationLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForParticipationLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PaymentsForParticipationLiabilities_lbl" xml:lang="en-US">Compensation amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForParticipationLiabilities" xlink:to="us-gaap_PaymentsForParticipationLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AdditionCashPayment" xlink:href="abvc-20230930.xsd#abvc_AdditionCashPayment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AdditionCashPayment_lbl" xml:lang="en-US">Addition cash payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AdditionCashPayment" xlink:to="abvc_AdditionCashPayment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdditionalPaidInCapitalCommonStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock_lbl" xml:lang="en-US">Additional paid-in capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalCommonStock" xlink:to="us-gaap_AdditionalPaidInCapitalCommonStock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AmountReceived" xlink:href="abvc-20230930.xsd#abvc_AmountReceived"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AmountReceived_lbl" xml:lang="en-US">Amount received</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AmountReceived" xlink:to="abvc_AmountReceived_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CoDevAgreementDescription" xlink:href="abvc-20230930.xsd#abvc_CoDevAgreementDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CoDevAgreementDescription_lbl" xml:lang="en-US">Co-Dev agreement, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CoDevAgreementDescription" xlink:to="abvc_CoDevAgreementDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_EligibleToReceivePayments" xlink:href="abvc-20230930.xsd#abvc_EligibleToReceivePayments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_EligibleToReceivePayments_lbl" xml:lang="en-US">Eligible to receive payments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EligibleToReceivePayments" xlink:to="abvc_EligibleToReceivePayments_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_MilestoneRegulatoryPaymentAmountPeriod" xlink:href="abvc-20230930.xsd#abvc_MilestoneRegulatoryPaymentAmountPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_MilestoneRegulatoryPaymentAmountPeriod_lbl" xml:lang="en-US">Milestone regulatory payment amount period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MilestoneRegulatoryPaymentAmountPeriod" xlink:to="abvc_MilestoneRegulatoryPaymentAmountPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LoansPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LoansPayable_lbl" xml:lang="en-US">Loan amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayable" xlink:to="us-gaap_LoansPayable_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LoansPayable_lbl0" xml:lang="en-US">Outstanding loan balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayable" xlink:to="us-gaap_LoansPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="us-gaap_LoansPayable_lbl1" xml:lang="en-US">Total loan amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayable" xlink:to="us-gaap_LoansPayable_lbl1"/>
    <loc xlink:type="locator" xlink:label="abvc_WorkingCapitalConvertibleLoanPercentage" xlink:href="abvc-20230930.xsd#abvc_WorkingCapitalConvertibleLoanPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WorkingCapitalConvertibleLoanPercentage_lbl" xml:lang="en-US">Percentage of working capital convertible loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WorkingCapitalConvertibleLoanPercentage" xlink:to="abvc_WorkingCapitalConvertibleLoanPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConversionOfStockDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConversionOfStockDescription_lbl" xml:lang="en-US">Conversion of shares, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConversionOfStockDescription" xlink:to="us-gaap_ConversionOfStockDescription_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ConversionOfStockDescription_lbl0" xml:lang="en-US">Conversion price, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConversionOfStockDescription" xlink:to="us-gaap_ConversionOfStockDescription_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostOfGoodsAndServicesSold" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfGoodsAndServicesSold"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CostOfGoodsAndServicesSold_lbl" xml:lang="en-US">Licensing rights</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfGoodsAndServicesSold" xlink:to="us-gaap_CostOfGoodsAndServicesSold_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherResearchAndDevelopmentExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherResearchAndDevelopmentExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherResearchAndDevelopmentExpense_lbl" xml:lang="en-US">Research and development expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherResearchAndDevelopmentExpense" xlink:to="us-gaap_OtherResearchAndDevelopmentExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharesIssued_lbl" xml:lang="en-US">Shares issued (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_SharesIssued_lbl0" xml:lang="en-US">Shares of common stock (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="us-gaap_SharesIssued_lbl1" xml:lang="en-US">Shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherLiabilities_lbl" xml:lang="en-US">Amount received</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilities" xlink:to="us-gaap_OtherLiabilities_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherLiabilities_lbl0" xml:lang="en-US">Due from rgene amounted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilities" xlink:to="us-gaap_OtherLiabilities_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction_lbl" xml:lang="en-US">Ownership percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction" xlink:to="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment_lbl" xml:lang="en-US">Amouunt of valuation property</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment" xlink:to="us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueOfAssetsAcquired" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueOfAssetsAcquired"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueOfAssetsAcquired_lbl" xml:lang="en-US">Value of acquired amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueOfAssetsAcquired" xlink:to="us-gaap_FairValueOfAssetsAcquired_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockCapitalSharesReservedForFutureIssuance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance_lbl" xml:lang="en-US">Aggregate shares (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance" xlink:to="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharePrice_lbl" xml:lang="en-US">Share price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharePrice" xlink:to="us-gaap_SharePrice_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_SharePrice_lbl0" xml:lang="en-US">Consulting and advisory services value per share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharePrice" xlink:to="us-gaap_SharePrice_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationDepletionAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepreciationDepletionAndAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DepreciationDepletionAndAmortization_lbl" xml:lang="en-US">Depreciation expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationDepletionAndAmortization" xlink:to="us-gaap_DepreciationDepletionAndAmortization_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LandAndLandImprovements" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LandAndLandImprovements"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LandAndLandImprovements_lbl" xml:lang="en-US">Land value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LandAndLandImprovements" xlink:to="us-gaap_LandAndLandImprovements_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_VariableInterestEntityOwnershipPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_VariableInterestEntityOwnershipPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_VariableInterestEntityOwnershipPercentage_lbl" xml:lang="en-US">Ownership percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_VariableInterestEntityOwnershipPercentage" xlink:to="us-gaap_VariableInterestEntityOwnershipPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement_lbl" xml:lang="en-US">Aggregate amount (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement" xlink:to="us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal_lbl" xml:lang="en-US">Converted loan amount (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal" xlink:to="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal_lbl0" xml:lang="en-US">Principal amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal" xlink:to="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertedALoanIntoShares" xlink:href="abvc-20230930.xsd#abvc_ConvertedALoanIntoShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ConvertedALoanIntoShares_lbl" xml:lang="en-US">Converted a loan into shares (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertedALoanIntoShares" xlink:to="abvc_ConvertedALoanIntoShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent_lbl" xml:lang="en-US">Common stock, shares percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PurchaseAdditionalShares" xlink:href="abvc-20230930.xsd#abvc_PurchaseAdditionalShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PurchaseAdditionalShares_lbl" xml:lang="en-US">Purchase an additional shares (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchaseAdditionalShares" xlink:to="abvc_PurchaseAdditionalShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForPreviousAcquisition" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForPreviousAcquisition"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PaymentsForPreviousAcquisition_lbl" xml:lang="en-US">Purchase price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForPreviousAcquisition" xlink:to="us-gaap_PaymentsForPreviousAcquisition_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockConvertibleConversionPrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockConvertibleConversionPrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockConvertibleConversionPrice_lbl" xml:lang="en-US">Conversion price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockConvertibleConversionPrice" xlink:to="us-gaap_PreferredStockConvertibleConversionPrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice_lbl" xml:lang="en-US">Exercise price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice" xlink:to="us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentFaceAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentFaceAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentFaceAmount_lbl" xml:lang="en-US">Pay lind an amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFaceAmount" xlink:to="us-gaap_DebtInstrumentFaceAmount_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DebtInstrumentFaceAmount_lbl0" xml:lang="en-US">Principal amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFaceAmount" xlink:to="us-gaap_DebtInstrumentFaceAmount_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfAverageAmount" xlink:href="abvc-20230930.xsd#abvc_PercentageOfAverageAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PercentageOfAverageAmount_lbl" xml:lang="en-US">Percentage of average amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfAverageAmount" xlink:to="abvc_PercentageOfAverageAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfCashPermium" xlink:href="abvc-20230930.xsd#abvc_PercentageOfCashPermium"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PercentageOfCashPermium_lbl" xml:lang="en-US">Percentage of cash premium</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfCashPermium" xlink:to="abvc_PercentageOfCashPermium_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfOutstandingPrincipalAmount" xlink:href="abvc-20230930.xsd#abvc_PercentageOfOutstandingPrincipalAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PercentageOfOutstandingPrincipalAmount_lbl" xml:lang="en-US">Percentage of outstanding principal amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfOutstandingPrincipalAmount" xlink:to="abvc_PercentageOfOutstandingPrincipalAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GeneralPartnersCapitalAccount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeneralPartnersCapitalAccount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GeneralPartnersCapitalAccount_lbl" xml:lang="en-US">Market capitalization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GeneralPartnersCapitalAccount" xlink:to="us-gaap_GeneralPartnersCapitalAccount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantExercisePriceIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantExercisePriceIncrease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WarrantExercisePriceIncrease_lbl" xml:lang="en-US">Warrant exercise price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantExercisePriceIncrease" xlink:to="us-gaap_WarrantExercisePriceIncrease_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConvertibleDebt_lbl" xml:lang="en-US">Convertible debenture</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleDebt" xlink:to="us-gaap_ConvertibleDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl" xml:lang="en-US">Accrued convertible interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl0" xml:lang="en-US">Accrued interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl1" xml:lang="en-US">Accrued interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConvertibleNotesPayable_lbl" xml:lang="en-US">Convertible note payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleNotesPayable" xlink:to="us-gaap_ConvertibleNotesPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1_lbl" xml:lang="en-US">Conversion price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:to="us-gaap_DebtInstrumentConvertibleConversionPrice1_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1_lbl0" xml:lang="en-US">Price per share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:to="us-gaap_DebtInstrumentConvertibleConversionPrice1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1_lbl1" xml:lang="en-US">Initial conversion price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:to="us-gaap_DebtInstrumentConvertibleConversionPrice1_lbl1"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertiblePromissoryNote" xlink:href="abvc-20230930.xsd#abvc_ConvertiblePromissoryNote"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ConvertiblePromissoryNote_lbl" xml:lang="en-US">Convertible promissory note</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertiblePromissoryNote" xlink:to="abvc_ConvertiblePromissoryNote_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_lbl" xml:lang="en-US">Convertible promissory note, shares (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_lbl0" xml:lang="en-US">Pre-funded warrants shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestAndDebtExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestAndDebtExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestAndDebtExpense_lbl" xml:lang="en-US">Total interest expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestAndDebtExpense" xlink:to="us-gaap_InterestAndDebtExpense_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_InterestAndDebtExpense_lbl0" xml:lang="en-US">Interest expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestAndDebtExpense" xlink:to="us-gaap_InterestAndDebtExpense_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentRepurchasedFaceAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentRepurchasedFaceAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentRepurchasedFaceAmount_lbl" xml:lang="en-US">Aggregate amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentRepurchasedFaceAmount" xlink:to="us-gaap_DebtInstrumentRepurchasedFaceAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateIncreaseDecrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentInterestRateIncreaseDecrease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentInterestRateIncreaseDecrease_lbl" xml:lang="en-US">Bear interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateIncreaseDecrease" xlink:to="us-gaap_DebtInstrumentInterestRateIncreaseDecrease_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_principalAmount" xlink:href="abvc-20230930.xsd#abvc_principalAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_principalAmount_lbl" xml:lang="en-US">Principal amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_principalAmount" xlink:to="abvc_principalAmount_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="abvc_principalAmount_lbl0" xml:lang="en-US">Principle amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_principalAmount" xlink:to="abvc_principalAmount_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_DebtInstrumentIEffectiventerestRatePercentage" xlink:href="abvc-20230930.xsd#abvc_DebtInstrumentIEffectiventerestRatePercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DebtInstrumentIEffectiventerestRatePercentage_lbl" xml:lang="en-US">Effective interest rates percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DebtInstrumentIEffectiventerestRatePercentage" xlink:to="abvc_DebtInstrumentIEffectiventerestRatePercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentInterestRateEffectivePercentage_lbl" xml:lang="en-US">Bears interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:to="us-gaap_DebtInstrumentInterestRateEffectivePercentage_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DebtInstrumentInterestRateEffectivePercentage_lbl0" xml:lang="en-US">Bearing interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:to="us-gaap_DebtInstrumentInterestRateEffectivePercentage_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentMaturityDate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentMaturityDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentMaturityDate_lbl" xml:lang="en-US">Maturity date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentMaturityDate" xlink:to="us-gaap_DebtInstrumentMaturityDate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentTerm" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentTerm_lbl" xml:lang="en-US">Debt instrument term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentTerm" xlink:to="us-gaap_DebtInstrumentTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ReceivedLoanAmount" xlink:href="abvc-20230930.xsd#abvc_ReceivedLoanAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ReceivedLoanAmount_lbl" xml:lang="en-US">Received loan amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ReceivedLoanAmount" xlink:to="abvc_ReceivedLoanAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LoanAgreementAndNoteAmountNotExceeding" xlink:href="abvc-20230930.xsd#abvc_LoanAgreementAndNoteAmountNotExceeding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LoanAgreementAndNoteAmountNotExceeding_lbl" xml:lang="en-US">Loan agreement and note amount not exceeding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanAgreementAndNoteAmountNotExceeding" xlink:to="abvc_LoanAgreementAndNoteAmountNotExceeding_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OutstandingBalance" xlink:href="abvc-20230930.xsd#abvc_OutstandingBalance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OutstandingBalance_lbl" xml:lang="en-US">Outstanding balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OutstandingBalance" xlink:to="abvc_OutstandingBalance_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermLineOfCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermLineOfCredit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermLineOfCredit_lbl" xml:lang="en-US">Outstanding loan balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermLineOfCredit" xlink:to="us-gaap_LongTermLineOfCredit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentOwnedBalancePrincipalAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentOwnedBalancePrincipalAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InvestmentOwnedBalancePrincipalAmount_lbl" xml:lang="en-US">Principal amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentOwnedBalancePrincipalAmount" xlink:to="us-gaap_InvestmentOwnedBalancePrincipalAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LoanAgreement" xlink:href="abvc-20230930.xsd#abvc_LoanAgreement"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LoanAgreement_lbl" xml:lang="en-US">Loan agreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanAgreement" xlink:to="abvc_LoanAgreement_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpenseDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestExpenseDebt_lbl" xml:lang="en-US">Interest expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseDebt" xlink:to="us-gaap_InterestExpenseDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeFixedInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeFixedInterestRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DerivativeFixedInterestRate_lbl" xml:lang="en-US">Interest at a fixed rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeFixedInterestRate" xlink:to="us-gaap_DerivativeFixedInterestRate_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DerivativeFixedInterestRate_lbl0" xml:lang="en-US">Interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeFixedInterestRate" xlink:to="us-gaap_DerivativeFixedInterestRate_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ExceedingAmount" xlink:href="abvc-20230930.xsd#abvc_ExceedingAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ExceedingAmount_lbl" xml:lang="en-US">Exceeding amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ExceedingAmount" xlink:to="abvc_ExceedingAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentAnnualPrincipalPayment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentAnnualPrincipalPayment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentAnnualPrincipalPayment_lbl" xml:lang="en-US">Principal amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentAnnualPrincipalPayment" xlink:to="us-gaap_DebtInstrumentAnnualPrincipalPayment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableInterestBearingInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableInterestBearingInterestRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsPayableInterestBearingInterestRate_lbl" xml:lang="en-US">Loans bear interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableInterestBearingInterestRate" xlink:to="us-gaap_AccountsPayableInterestBearingInterestRate_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WorkingCapitalPercentage" xlink:href="abvc-20230930.xsd#abvc_WorkingCapitalPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WorkingCapitalPercentage_lbl" xml:lang="en-US">Additional working capital percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WorkingCapitalPercentage" xlink:to="abvc_WorkingCapitalPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DescriptionOfConversionPrice" xlink:href="abvc-20230930.xsd#abvc_DescriptionOfConversionPrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DescriptionOfConversionPrice_lbl" xml:lang="en-US">Conversion price, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DescriptionOfConversionPrice" xlink:to="abvc_DescriptionOfConversionPrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShorttermDebtAverageOutstandingAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShorttermDebtAverageOutstandingAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShorttermDebtAverageOutstandingAmount_lbl" xml:lang="en-US">Balance of outstanding loans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShorttermDebtAverageOutstandingAmount" xlink:to="us-gaap_ShorttermDebtAverageOutstandingAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff_lbl" xml:lang="en-US">Accrued interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff" xlink:to="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RecoveryOfDirectCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RecoveryOfDirectCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RecoveryOfDirectCosts_lbl" xml:lang="en-US">R&amp;D cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RecoveryOfDirectCosts" xlink:to="us-gaap_RecoveryOfDirectCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LoansAndLeasesReceivableRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansAndLeasesReceivableRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LoansAndLeasesReceivableRelatedParties_lbl" xml:lang="en-US">Loan agreement amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansAndLeasesReceivableRelatedParties" xlink:to="us-gaap_LoansAndLeasesReceivableRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentRepaidPrincipal" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentRepaidPrincipal"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentRepaidPrincipal_lbl" xml:lang="en-US">Repaid loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentRepaidPrincipal" xlink:to="us-gaap_DebtInstrumentRepaidPrincipal_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtMaturityDate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturityDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermDebtMaturityDate_lbl" xml:lang="en-US">Maturity date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtMaturityDate" xlink:to="us-gaap_LongTermDebtMaturityDate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAmountsOfTransaction" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAmountsOfTransaction"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RelatedPartyTransactionAmountsOfTransaction_lbl" xml:lang="en-US">Outstanding balance amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionAmountsOfTransaction" xlink:to="us-gaap_RelatedPartyTransactionAmountsOfTransaction_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentFeeAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentFeeAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentFeeAmount_lbl" xml:lang="en-US">Research fee</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFeeAmount" xlink:to="us-gaap_DebtInstrumentFeeAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateTerms" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentInterestRateTerms"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentInterestRateTerms_lbl" xml:lang="en-US">Loan agreement, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateTerms" xlink:to="us-gaap_DebtInstrumentInterestRateTerms_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty_lbl" xml:lang="en-US">Due amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty" xlink:to="us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OutstandingPrincipalAndAccruedInterests" xlink:href="abvc-20230930.xsd#abvc_OutstandingPrincipalAndAccruedInterests"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OutstandingPrincipalAndAccruedInterests_lbl" xml:lang="en-US">Outstanding principal and accrued interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OutstandingPrincipalAndAccruedInterests" xlink:to="abvc_OutstandingPrincipalAndAccruedInterests_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_InterestRate" xlink:href="abvc-20230930.xsd#abvc_InterestRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_InterestRate_lbl" xml:lang="en-US">Interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InterestRate" xlink:to="abvc_InterestRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_lbl" xml:lang="en-US">Discount of stock price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger" xlink:to="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactions" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_RelatedPartiesTransactions_lbl" xml:lang="en-US">Related parties transactions, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactions" xlink:to="abvc_RelatedPartiesTransactions_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DebtInstrumentAggregateAmount" xlink:href="abvc-20230930.xsd#abvc_DebtInstrumentAggregateAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DebtInstrumentAggregateAmount_lbl" xml:lang="en-US">Due from rgene amounted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DebtInstrumentAggregateAmount" xlink:to="abvc_DebtInstrumentAggregateAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives_lbl" xml:lang="en-US">Interest rate percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives" xlink:to="us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AggregatedAmount" xlink:href="abvc-20230930.xsd#abvc_AggregatedAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AggregatedAmount_lbl" xml:lang="en-US">Aggregated amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregatedAmount" xlink:to="abvc_AggregatedAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PrepaidInterest_lbl" xml:lang="en-US">Advanced amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidInterest" xlink:to="us-gaap_PrepaidInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtPercentageBearingVariableInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtPercentageBearingVariableInterestRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermDebtPercentageBearingVariableInterestRate_lbl" xml:lang="en-US">Interest rate percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtPercentageBearingVariableInterestRate" xlink:to="us-gaap_LongTermDebtPercentageBearingVariableInterestRate_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OutstandingAdvanceFromRelatedParty" xlink:href="abvc-20230930.xsd#abvc_OutstandingAdvanceFromRelatedParty"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OutstandingAdvanceFromRelatedParty_lbl" xml:lang="en-US">Outstanding advance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OutstandingAdvanceFromRelatedParty" xlink:to="abvc_OutstandingAdvanceFromRelatedParty_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AggregateWorkingcapital" xlink:href="abvc-20230930.xsd#abvc_AggregateWorkingcapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AggregateWorkingcapital_lbl" xml:lang="en-US">Aggregate working capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregateWorkingcapital" xlink:to="abvc_AggregateWorkingcapital_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OutstandingPrincipalAndAccruedInterest" xlink:href="abvc-20230930.xsd#abvc_OutstandingPrincipalAndAccruedInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OutstandingPrincipalAndAccruedInterest_lbl" xml:lang="en-US">Outstanding principal and accrued interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OutstandingPrincipalAndAccruedInterest" xlink:to="abvc_OutstandingPrincipalAndAccruedInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredOfferingCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredOfferingCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredOfferingCosts_lbl" xml:lang="en-US">Deferred offering cost (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredOfferingCosts" xlink:to="us-gaap_DeferredOfferingCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnrestrictedCommonShares" xlink:href="abvc-20230930.xsd#abvc_UnrestrictedCommonShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnrestrictedCommonShares_lbl" xml:lang="en-US">Unrestricted common shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnrestrictedCommonShares" xlink:to="abvc_UnrestrictedCommonShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssuedPricePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesIssuedPricePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharesIssuedPricePerShare_lbl" xml:lang="en-US">Price per share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssuedPricePerShare" xlink:to="us-gaap_SharesIssuedPricePerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfessionalAndContractServicesExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfessionalAndContractServicesExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProfessionalAndContractServicesExpense_lbl" xml:lang="en-US">Consulting and advisory services amount (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfessionalAndContractServicesExpense" xlink:to="us-gaap_ProfessionalAndContractServicesExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConversionOfStockSharesIssued1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesIssued1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConversionOfStockSharesIssued1_lbl" xml:lang="en-US">Shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConversionOfStockSharesIssued1" xlink:to="us-gaap_ConversionOfStockSharesIssued1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TemporaryEquityRedemptionPricePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TemporaryEquityRedemptionPricePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TemporaryEquityRedemptionPricePerShare_lbl" xml:lang="en-US">Offering per share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TemporaryEquityRedemptionPricePerShare" xlink:to="us-gaap_TemporaryEquityRedemptionPricePerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_GrossProceeds" xlink:href="abvc-20230930.xsd#abvc_GrossProceeds"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_GrossProceeds_lbl" xml:lang="en-US">Gross proceeds (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GrossProceeds" xlink:to="abvc_GrossProceeds_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LegalFees" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LegalFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LegalFees_lbl" xml:lang="en-US">Legal fees (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LegalFees" xlink:to="us-gaap_LegalFees_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CreditDerivativeTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditDerivativeTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CreditDerivativeTerm1_lbl" xml:lang="en-US">Warrant term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CreditDerivativeTerm1" xlink:to="us-gaap_CreditDerivativeTerm1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther_lbl" xml:lang="en-US">Shares of common stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesOther" xlink:to="us-gaap_StockIssuedDuringPeriodSharesOther_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_lbl" xml:lang="en-US">Exercisable price per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CommonStockIssuedAfterStockSplit" xlink:href="abvc-20230930.xsd#abvc_CommonStockIssuedAfterStockSplit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CommonStockIssuedAfterStockSplit_lbl" xml:lang="en-US">Common stock issued post-stock split</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CommonStockIssuedAfterStockSplit" xlink:to="abvc_CommonStockIssuedAfterStockSplit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentFairValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentFairValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentFairValue_lbl" xml:lang="en-US">Principal amount (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFairValue" xlink:to="us-gaap_DebtInstrumentFairValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalDeferredPurchasePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SupplementalDeferredPurchasePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SupplementalDeferredPurchasePrice_lbl" xml:lang="en-US">Purchase price (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalDeferredPurchasePrice" xlink:to="us-gaap_SupplementalDeferredPurchasePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantExercisePriceDecrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantExercisePriceDecrease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WarrantExercisePriceDecrease_lbl" xml:lang="en-US">Initial exercise price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantExercisePriceDecrease" xlink:to="us-gaap_WarrantExercisePriceDecrease_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentSoldNotYetPurchasedBalanceShares" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentSoldNotYetPurchasedBalanceShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InvestmentSoldNotYetPurchasedBalanceShares_lbl" xml:lang="en-US">Security shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentSoldNotYetPurchasedBalanceShares" xlink:to="us-gaap_InvestmentSoldNotYetPurchasedBalanceShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount_lbl" xml:lang="en-US">Repaying securities totaling (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount" xlink:to="us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction_lbl" xml:lang="en-US">Sale of common shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction" xlink:to="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl" xml:lang="en-US">Warrants exercise price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PurchasePricePerShare" xlink:href="abvc-20230930.xsd#abvc_PurchasePricePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PurchasePricePerShare_lbl" xml:lang="en-US">Purchase price per share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchasePricePerShare" xlink:to="abvc_PurchasePricePerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AggregateCommonStockShares" xlink:href="abvc-20230930.xsd#abvc_AggregateCommonStockShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AggregateCommonStockShares_lbl" xml:lang="en-US">Aggregate common stock shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregateCommonStockShares" xlink:to="abvc_AggregateCommonStockShares_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PlacementAgentAgreementDescription" xlink:href="abvc-20230930.xsd#abvc_PlacementAgentAgreementDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PlacementAgentAgreementDescription_lbl" xml:lang="en-US">Placement agent agreement, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PlacementAgentAgreementDescription" xlink:to="abvc_PlacementAgentAgreementDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfessionalFees" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfessionalFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProfessionalFees_lbl" xml:lang="en-US">Consulting fees (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfessionalFees" xlink:to="us-gaap_ProfessionalFees_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AgreementDescription" xlink:href="abvc-20230930.xsd#abvc_AgreementDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AgreementDescription_lbl" xml:lang="en-US">Agreement, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AgreementDescription" xlink:to="abvc_AgreementDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RestrictedCommonShares" xlink:href="abvc-20230930.xsd#abvc_RestrictedCommonShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_RestrictedCommonShares_lbl" xml:lang="en-US">Restricted common shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RestrictedCommonShares" xlink:to="abvc_RestrictedCommonShares_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertiblePromissoryNoteValue" xlink:href="abvc-20230930.xsd#abvc_ConvertiblePromissoryNoteValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ConvertiblePromissoryNoteValue_lbl" xml:lang="en-US">Convertible promissory note value (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertiblePromissoryNoteValue" xlink:to="abvc_ConvertiblePromissoryNoteValue_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DescriptionOfPublicOffering" xlink:href="abvc-20230930.xsd#abvc_DescriptionOfPublicOffering"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DescriptionOfPublicOffering_lbl" xml:lang="en-US">Public offering , description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DescriptionOfPublicOffering" xlink:to="abvc_DescriptionOfPublicOffering_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares_lbl" xml:lang="en-US">Common stock issued to professional investors</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares" xlink:to="us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromWarrantExercises" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromWarrantExercises"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromWarrantExercises_lbl" xml:lang="en-US">Gross proceeds from exercise of warrants (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromWarrantExercises" xlink:to="us-gaap_ProceedsFromWarrantExercises_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_lbl" xml:lang="en-US">Warrants exercised</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ConsultingFees" xlink:href="abvc-20230930.xsd#abvc_ConsultingFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ConsultingFees_lbl" xml:lang="en-US">Service fee (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConsultingFees" xlink:to="abvc_ConsultingFees_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="abvc_ConsultingFees_lbl0" xml:lang="en-US">Consulting fees (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConsultingFees" xlink:to="abvc_ConsultingFees_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_WarrantsTerm" xlink:href="abvc-20230930.xsd#abvc_WarrantsTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WarrantsTerm_lbl" xml:lang="en-US">Warrants term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WarrantsTerm" xlink:to="abvc_WarrantsTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ConversionPrice" xlink:href="abvc-20230930.xsd#abvc_ConversionPrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ConversionPrice_lbl" xml:lang="en-US">Conversion price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConversionPrice" xlink:to="abvc_ConversionPrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1_lbl" xml:lang="en-US">Options vested grant date exercisable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockOptionExercisePriceIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockOptionExercisePriceIncrease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockOptionExercisePriceIncrease_lbl" xml:lang="en-US">Exercise price per share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockOptionExercisePriceIncrease" xlink:to="us-gaap_StockOptionExercisePriceIncrease_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockOptionExercisePriceIncrease_lbl0" xml:lang="en-US">Common stock , exercise price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockOptionExercisePriceIncrease" xlink:to="us-gaap_StockOptionExercisePriceIncrease_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_FairValueOfOptionsGranted" xlink:href="abvc-20230930.xsd#abvc_FairValueOfOptionsGranted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_FairValueOfOptionsGranted_lbl" xml:lang="en-US">Fair value of options granted (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_FairValueOfOptionsGranted" xlink:to="abvc_FairValueOfOptionsGranted_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_lbl" xml:lang="en-US">Options available for grant</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions_lbl" xml:lang="en-US">Stock-based compensation expense (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockRepurchasedDuringPeriodShares" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockRepurchasedDuringPeriodShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockRepurchasedDuringPeriodShares_lbl" xml:lang="en-US">Purchase shares (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchasedDuringPeriodShares" xlink:to="us-gaap_StockRepurchasedDuringPeriodShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecuritiesPurchasedUnderAgreementsToResell" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecuritiesPurchasedUnderAgreementsToResell"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SecuritiesPurchasedUnderAgreementsToResell_lbl" xml:lang="en-US">Purchase agreement executed</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecuritiesPurchasedUnderAgreementsToResell" xlink:to="us-gaap_SecuritiesPurchasedUnderAgreementsToResell_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SubsequentEventDescription_lbl" xml:lang="en-US">Subsequent event description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventDescription" xlink:to="us-gaap_SubsequentEventDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PurchasePrice" xlink:href="abvc-20230930.xsd#abvc_PurchasePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PurchasePrice_lbl" xml:lang="en-US">Purchase price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchasePrice" xlink:to="abvc_PurchasePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PurchaseWarrant" xlink:href="abvc-20230930.xsd#abvc_PurchaseWarrant"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PurchaseWarrant_lbl" xml:lang="en-US">Purchase warrants (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchaseWarrant" xlink:to="abvc_PurchaseWarrant_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LoanFromPaycheckProtectionProgram" xlink:href="abvc-20230930.xsd#abvc_LoanFromPaycheckProtectionProgram"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LoanFromPaycheckProtectionProgram_lbl" xml:lang="en-US">Loan from paycheck protection program</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanFromPaycheckProtectionProgram" xlink:to="abvc_LoanFromPaycheckProtectionProgram_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ForgivenAmountPercentageUsedForPayroll" xlink:href="abvc-20230930.xsd#abvc_ForgivenAmountPercentageUsedForPayroll"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ForgivenAmountPercentageUsedForPayroll_lbl" xml:lang="en-US">Forgiven amount percentage used for payroll</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ForgivenAmountPercentageUsedForPayroll" xlink:to="abvc_ForgivenAmountPercentageUsedForPayroll_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentPaymentTerms" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentPaymentTerms"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentPaymentTerms_lbl" xml:lang="en-US">Debt Instrument, Payment Terms of description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPaymentTerms" xlink:to="us-gaap_DebtInstrumentPaymentTerms_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PromissoryNoteDescription" xlink:href="abvc-20230930.xsd#abvc_PromissoryNoteDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PromissoryNoteDescription_lbl" xml:lang="en-US">Promissory note description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PromissoryNoteDescription" xlink:to="abvc_PromissoryNoteDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LoanFromPaycheckProtectionPrograms" xlink:href="abvc-20230930.xsd#abvc_LoanFromPaycheckProtectionPrograms"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LoanFromPaycheckProtectionPrograms_lbl" xml:lang="en-US">Loan from paycheck protection programs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanFromPaycheckProtectionPrograms" xlink:to="abvc_LoanFromPaycheckProtectionPrograms_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl" xml:lang="en-US">Interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:to="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LoanAmout" xlink:href="abvc-20230930.xsd#abvc_LoanAmout"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LoanAmout_lbl" xml:lang="en-US">Loan amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanAmout" xlink:to="abvc_LoanAmout_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentDecreaseForgiveness" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentDecreaseForgiveness"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentDecreaseForgiveness_lbl" xml:lang="en-US">Loan forgiven</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentDecreaseForgiveness" xlink:to="us-gaap_DebtInstrumentDecreaseForgiveness_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WorkingCapital" xlink:href="abvc-20230930.xsd#abvc_WorkingCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WorkingCapital_lbl" xml:lang="en-US">Working capital amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WorkingCapital" xlink:to="abvc_WorkingCapital_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNotesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherNotesPayable_lbl" xml:lang="en-US">Balance due amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNotesPayable" xlink:to="us-gaap_OtherNotesPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpenseOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestExpenseOther_lbl" xml:lang="en-US">Interest expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseOther" xlink:to="us-gaap_InterestExpenseOther_lbl"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb+OcBO0cz/DPQtq8WT+vHGytpy5eqldqmljvYMs+ffK0hVJun/LoadZRO6MVQWNprQnn57cflcpxSNmQXPIHpRWki0WSy4gU7IeqtkJA3sIjFFY3jFtYioejEkuVDUmE4RZ0aElYyyaYLDDtJ06dgaUdrSOdLHWnm+RvBDwn68szsWOnAuUx9ZHbcaC1holo0D4HlZi43MWGDh15glLlbv] CSR-->
    <loc xlink:type="locator" xlink:label="us-gaap_UnsecuredDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UnsecuredDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_UnsecuredDebt_lbl" xml:lang="en-US">Unsecured loan amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnsecuredDebt" xlink:to="us-gaap_UnsecuredDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtInterestRateIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtInterestRateIncrease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShortTermDebtInterestRateIncrease_lbl" xml:lang="en-US">Interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtInterestRateIncrease" xlink:to="us-gaap_ShortTermDebtInterestRateIncrease_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestAndFeeIncomeOtherLoans" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestAndFeeIncomeOtherLoans"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestAndFeeIncomeOtherLoans_lbl" xml:lang="en-US">Interest loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestAndFeeIncomeOtherLoans" xlink:to="us-gaap_InterestAndFeeIncomeOtherLoans_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BasisOfAccountingPolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock_lbl" xml:lang="en-US">Basis of Presentation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:to="us-gaap_BasisOfAccountingPolicyPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PriorPeriodReclassificationAdjustmentDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PriorPeriodReclassificationAdjustmentDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PriorPeriodReclassificationAdjustmentDescription_lbl" xml:lang="en-US">Reclassifications of Prior Year Presentation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PriorPeriodReclassificationAdjustmentDescription" xlink:to="us-gaap_PriorPeriodReclassificationAdjustmentDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UseOfEstimates" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UseOfEstimates"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_UseOfEstimates_lbl" xml:lang="en-US">Use of Estimates</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UseOfEstimates" xlink:to="us-gaap_UseOfEstimates_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ForwardStockSplitsPolicyTextBlock" xlink:href="abvc-20230930.xsd#abvc_ForwardStockSplitsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ForwardStockSplitsPolicyTextBlock_lbl" xml:lang="en-US">Forward Stock Split</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ForwardStockSplitsPolicyTextBlock" xlink:to="abvc_ForwardStockSplitsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_StockReverseSplitPolicyTextBlock" xlink:href="abvc-20230930.xsd#abvc_StockReverseSplitPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_StockReverseSplitPolicyTextBlock_lbl" xml:lang="en-US">Stock Reverse Split</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockReverseSplitPolicyTextBlock" xlink:to="abvc_StockReverseSplitPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementPolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueMeasurementPolicyPolicyTextBlock_lbl" xml:lang="en-US">Fair Value Measurements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" xlink:to="us-gaap_FairValueMeasurementPolicyPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl" xml:lang="en-US">Cash and Cash Equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_lbl" xml:lang="en-US">Restricted Cash Equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" xlink:to="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskCreditRisk" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskCreditRisk"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConcentrationRiskCreditRisk_lbl" xml:lang="en-US">Concentration of Credit Risk</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskCreditRisk" xlink:to="us-gaap_ConcentrationRiskCreditRisk_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ConcentrationOfClientsPolicyTextBlock" xlink:href="abvc-20230930.xsd#abvc_ConcentrationOfClientsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ConcentrationOfClientsPolicyTextBlock_lbl" xml:lang="en-US">Concentration of clients</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConcentrationOfClientsPolicyTextBlock" xlink:to="abvc_ConcentrationOfClientsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TradeAndOtherAccountsReceivablePolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAndOtherAccountsReceivablePolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TradeAndOtherAccountsReceivablePolicy_lbl" xml:lang="en-US">Accounts receivable and allowance for expected credit losses accounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TradeAndOtherAccountsReceivablePolicy" xlink:to="us-gaap_TradeAndOtherAccountsReceivablePolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueRecognitionPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock_lbl" xml:lang="en-US">Revenue Recognition</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl" xml:lang="en-US">Property and Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ConstructioninProgressPolicyTextBlock" xlink:href="abvc-20230930.xsd#abvc_ConstructioninProgressPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ConstructioninProgressPolicyTextBlock_lbl" xml:lang="en-US">Construction-in-Progress</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConstructioninProgressPolicyTextBlock" xlink:to="abvc_ConstructioninProgressPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_lbl" xml:lang="en-US">Impairment of Long-Lived Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:to="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentsPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestmentsPolicy_lbl" xml:lang="en-US">Long-term Equity Investment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentsPolicy" xlink:to="us-gaap_EquityMethodInvestmentsPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OtherThanTemporaryImpairmentPolicyTextBlock" xlink:href="abvc-20230930.xsd#abvc_OtherThanTemporaryImpairmentPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OtherThanTemporaryImpairmentPolicyTextBlock_lbl" xml:lang="en-US">Other-Than-Temporary Impairment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OtherThanTemporaryImpairmentPolicyTextBlock" xlink:to="abvc_OtherThanTemporaryImpairmentPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_lbl" xml:lang="en-US">Goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:to="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtPolicyTextBlock_lbl" xml:lang="en-US">Convertible Notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtPolicyTextBlock" xlink:to="us-gaap_DebtPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpensePolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResearchAndDevelopmentExpensePolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ResearchAndDevelopmentExpensePolicy_lbl" xml:lang="en-US">Research and Development Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpensePolicy" xlink:to="us-gaap_ResearchAndDevelopmentExpensePolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PostemploymentBenefitPlansPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PostemploymentBenefitPlansPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PostemploymentBenefitPlansPolicy_lbl" xml:lang="en-US">Post-retirement and post-employment benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PostemploymentBenefitPlansPolicy" xlink:to="us-gaap_PostemploymentBenefitPlansPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_lbl" xml:lang="en-US">Stock-based Compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:to="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BeneficialConversionFeature" xlink:href="abvc-20230930.xsd#abvc_BeneficialConversionFeature"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BeneficialConversionFeature_lbl" xml:lang="en-US">Beneficial Conversion Feature</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BeneficialConversionFeature" xlink:to="abvc_BeneficialConversionFeature_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxPolicyTextBlock_lbl" xml:lang="en-US">Income Taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxPolicyTextBlock" xlink:to="us-gaap_IncomeTaxPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock" xlink:href="abvc-20230930.xsd#abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock_lbl" xml:lang="en-US">Valuation of Deferred Tax Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock" xlink:to="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerSharePolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock_lbl" xml:lang="en-US">Loss Per Share of Common Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerSharePolicyTextBlock" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingenciesPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommitmentsAndContingenciesPolicyTextBlock_lbl" xml:lang="en-US">Commitments and Contingencies</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesPolicyTextBlock" xlink:to="us-gaap_CommitmentsAndContingenciesPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_lbl" xml:lang="en-US">Foreign-currency Transactions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:to="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_TranslationAdjustmentPolicyTextBlock" xlink:href="abvc-20230930.xsd#abvc_TranslationAdjustmentPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_TranslationAdjustmentPolicyTextBlock_lbl" xml:lang="en-US">Translation Adjustment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TranslationAdjustmentPolicyTextBlock" xlink:to="abvc_TranslationAdjustmentPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl" xml:lang="en-US">Recent Accounting Pronouncements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiscalPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiscalPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiscalPeriod_lbl" xml:lang="en-US">Fiscal Year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiscalPeriod" xlink:to="us-gaap_FiscalPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryPolicyTextBlock_lbl" xml:lang="en-US">Inventory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryPolicyTextBlock" xlink:to="us-gaap_InventoryPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermEquityInvestmentPolicy" xlink:href="abvc-20230930.xsd#abvc_LongTermEquityInvestmentPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LongTermEquityInvestmentPolicy_lbl" xml:lang="en-US">Long-term Equity Investment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermEquityInvestmentPolicy" xlink:to="abvc_LongTermEquityInvestmentPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy_lbl" xml:lang="en-US">Post-retirement and post-employment benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy" xlink:to="us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CompensationRelatedCostsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CompensationRelatedCostsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CompensationRelatedCostsPolicyTextBlock_lbl" xml:lang="en-US">Stock-based Compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CompensationRelatedCostsPolicyTextBlock" xlink:to="us-gaap_CompensationRelatedCostsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ShareExchangeAgreementMember" xlink:href="abvc-20230930.xsd#abvc_ShareExchangeAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ShareExchangeAgreementMember_lbl" xml:lang="en-US">Share Exchange Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShareExchangeAgreementMember" xlink:to="abvc_ShareExchangeAgreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BriVisionShareholdersMember" xlink:href="abvc-20230930.xsd#abvc_BriVisionShareholdersMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BriVisionShareholdersMember_lbl" xml:lang="en-US">BriVision Shareholders [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BriVisionShareholdersMember" xlink:to="abvc_BriVisionShareholdersMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ShareExchangeAgreementOneMember" xlink:href="abvc-20230930.xsd#abvc_ShareExchangeAgreementOneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ShareExchangeAgreementOneMember_lbl" xml:lang="en-US">Share Exchange [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShareExchangeAgreementOneMember" xlink:to="abvc_ShareExchangeAgreementOneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_MergerAgreementMember" xlink:href="abvc-20230930.xsd#abvc_MergerAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_MergerAgreementMember_lbl" xml:lang="en-US">Merger Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MergerAgreementMember" xlink:to="abvc_MergerAgreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_BoardOfDirectorsChairmanMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_BoardOfDirectorsChairmanMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_BoardOfDirectorsChairmanMember_lbl" xml:lang="en-US">Board of Directors [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_BoardOfDirectorsChairmanMember" xlink:to="srt_BoardOfDirectorsChairmanMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BiokeyMember" xlink:href="abvc-20230930.xsd#abvc_BiokeyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BiokeyMember_lbl" xml:lang="en-US">Biokey [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BiokeyMember" xlink:to="abvc_BiokeyMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsReceivableMember_lbl" xml:lang="en-US">Accounts Receivable [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableMember" xlink:to="us-gaap_AccountsReceivableMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BHKCoDevelopmentAgreementMember" xlink:href="abvc-20230930.xsd#abvc_BHKCoDevelopmentAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BHKCoDevelopmentAgreementMember_lbl" xml:lang="en-US">BHK Co-Development Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BHKCoDevelopmentAgreementMember" xlink:to="abvc_BHKCoDevelopmentAgreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CodevelopmentagreementMember" xlink:href="abvc-20230930.xsd#abvc_CodevelopmentagreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CodevelopmentagreementMember_lbl" xml:lang="en-US">Co-Dev Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CodevelopmentagreementMember" xlink:to="abvc_CodevelopmentagreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ServiceAgreementsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ServiceAgreementsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ServiceAgreementsMember_lbl" xml:lang="en-US">Service Agreements [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ServiceAgreementsMember" xlink:to="us-gaap_ServiceAgreementsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CollaborativeArrangementMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CollaborativeArrangementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CollaborativeArrangementMember_lbl" xml:lang="en-US">Collaborative Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CollaborativeArrangementMember" xlink:to="us-gaap_CollaborativeArrangementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstStockPurchaseAgreementMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstStockPurchaseAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioFirstStockPurchaseAgreementMember_lbl" xml:lang="en-US">BioFirst Corporation Purchase Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstStockPurchaseAgreementMember" xlink:to="abvc_BioFirstStockPurchaseAgreementMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="abvc_BioFirstStockPurchaseAgreementMember_lbl0" xml:lang="en-US">BioFirst Stock Purchase Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstStockPurchaseAgreementMember" xlink:to="abvc_BioFirstStockPurchaseAgreementMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ZhonghuiMember" xlink:href="abvc-20230930.xsd#abvc_ZhonghuiMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ZhonghuiMember_lbl" xml:lang="en-US">Zhonghui [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ZhonghuiMember" xlink:to="abvc_ZhonghuiMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestmentsMember_lbl" xml:lang="en-US">Equity Method Investments [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentsMember" xlink:to="us-gaap_EquityMethodInvestmentsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleNotesPayableMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConvertibleNotesPayableMember_lbl" xml:lang="en-US">Convertible Note [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleNotesPayableMember" xlink:to="us-gaap_ConvertibleNotesPayableMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ConvertibleNotesPayableMember_lbl0" xml:lang="en-US">Convertible Notes Payable [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleNotesPayableMember" xlink:to="us-gaap_ConvertibleNotesPayableMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="us-gaap_ConvertibleNotesPayableMember_lbl1" xml:lang="en-US">Convertible Note Payable [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleNotesPayableMember" xlink:to="us-gaap_ConvertibleNotesPayableMember_lbl1"/>
    <loc xlink:type="locator" xlink:label="abvc_SecuritiesPurchaseAgreementMember" xlink:href="abvc-20230930.xsd#abvc_SecuritiesPurchaseAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_SecuritiesPurchaseAgreementMember_lbl" xml:lang="en-US">Securities Purchase Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SecuritiesPurchaseAgreementMember" xlink:to="abvc_SecuritiesPurchaseAgreementMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="abvc_SecuritiesPurchaseAgreementMember_lbl0" xml:lang="en-US">securities purchase agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SecuritiesPurchaseAgreementMember" xlink:to="abvc_SecuritiesPurchaseAgreementMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_UnsecuredConvertiblePromissoryNoteMember" xlink:href="abvc-20230930.xsd#abvc_UnsecuredConvertiblePromissoryNoteMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnsecuredConvertiblePromissoryNoteMember_lbl" xml:lang="en-US">Unsecured Convertible Promissory Notes [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnsecuredConvertiblePromissoryNoteMember" xlink:to="abvc_UnsecuredConvertiblePromissoryNoteMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="abvc_UnsecuredConvertiblePromissoryNoteMember_lbl0" xml:lang="en-US">Unsecured convertible promissory note [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnsecuredConvertiblePromissoryNoteMember" xlink:to="abvc_UnsecuredConvertiblePromissoryNoteMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_LoanAgreementMember" xlink:href="abvc-20230930.xsd#abvc_LoanAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LoanAgreementMember_lbl" xml:lang="en-US">Loan Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanAgreementMember" xlink:to="abvc_LoanAgreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_NTMember" xlink:href="abvc-20230930.xsd#abvc_NTMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_NTMember_lbl" xml:lang="en-US">NT [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NTMember" xlink:to="abvc_NTMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CathayUnitedLoanAgreementMember" xlink:href="abvc-20230930.xsd#abvc_CathayUnitedLoanAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CathayUnitedLoanAgreementMember_lbl" xml:lang="en-US">Cathay United Loan Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CathayUnitedLoanAgreementMember" xlink:to="abvc_CathayUnitedLoanAgreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioForecastMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioForecastMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_ScenarioForecastMember_lbl" xml:lang="en-US">Forecast [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScenarioForecastMember" xlink:to="srt_ScenarioForecastMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleDebtMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleDebtMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConvertibleDebtMember_lbl" xml:lang="en-US">Convertible Debt [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleDebtMember" xlink:to="us-gaap_ConvertibleDebtMember_lbl"/>
    <loc xlink:type="locator" xlink:label="country_AU" xlink:href="https://xbrl.sec.gov/country/2023/country-2023.xsd#country_AU"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="country_AU_lbl" xml:lang="en-US">Australia [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_AU" xlink:to="country_AU_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="country_AU_lbl0" xml:lang="en-US">AUSTRALIA</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_AU" xlink:to="country_AU_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_SeveralLoanAgreementsMember" xlink:href="abvc-20230930.xsd#abvc_SeveralLoanAgreementsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_SeveralLoanAgreementsMember_lbl" xml:lang="en-US">Several Loan Agreements [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SeveralLoanAgreementsMember" xlink:to="abvc_SeveralLoanAgreementsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BHKCoDevelopmentAggreementMember" xlink:href="abvc-20230930.xsd#abvc_BHKCoDevelopmentAggreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BHKCoDevelopmentAggreementMember_lbl" xml:lang="en-US">BHK Co Development Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BHKCoDevelopmentAggreementMember" xlink:to="abvc_BHKCoDevelopmentAggreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_JIANGSMember" xlink:href="abvc-20230930.xsd#abvc_JIANGSMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_JIANGSMember_lbl" xml:lang="en-US">Jiangs [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_JIANGSMember" xlink:to="abvc_JIANGSMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="abvc_JIANGSMember_lbl0" xml:lang="en-US">JIANGS [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_JIANGSMember" xlink:to="abvc_JIANGSMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_BearInterestRateMember" xlink:href="abvc-20230930.xsd#abvc_BearInterestRateMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BearInterestRateMember_lbl" xml:lang="en-US">Bear Interest Rate [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BearInterestRateMember" xlink:to="abvc_BearInterestRateMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BHKCoDevelopmentsAgreementMember" xlink:href="abvc-20230930.xsd#abvc_BHKCoDevelopmentsAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BHKCoDevelopmentsAgreementMember_lbl" xml:lang="en-US">BHK Co Development Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BHKCoDevelopmentsAgreementMember" xlink:to="abvc_BHKCoDevelopmentsAgreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BarlewHoldingsLLCMember" xlink:href="abvc-20230930.xsd#abvc_BarlewHoldingsLLCMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BarlewHoldingsLLCMember_lbl" xml:lang="en-US">Barlew Holdings, LLC [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BarlewHoldingsLLCMember" xlink:to="abvc_BarlewHoldingsLLCMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_InverlewAdvisorsLLCMember" xlink:href="abvc-20230930.xsd#abvc_InverlewAdvisorsLLCMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_InverlewAdvisorsLLCMember_lbl" xml:lang="en-US">Inverlew Advisors, LLC [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InverlewAdvisorsLLCMember" xlink:to="abvc_InverlewAdvisorsLLCMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_EuroAsiaInvestmentFinanceCorpLtdMember" xlink:href="abvc-20230930.xsd#abvc_EuroAsiaInvestmentFinanceCorpLtdMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_EuroAsiaInvestmentFinanceCorpLtdMember_lbl" xml:lang="en-US">Euro-Asia Investment &amp; Finance Corp Ltd. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EuroAsiaInvestmentFinanceCorpLtdMember" xlink:to="abvc_EuroAsiaInvestmentFinanceCorpLtdMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ThaliaMediaLtdMember" xlink:href="abvc-20230930.xsd#abvc_ThaliaMediaLtdMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ThaliaMediaLtdMember_lbl" xml:lang="en-US">Thalia Media Ltd. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ThaliaMediaLtdMember" xlink:to="abvc_ThaliaMediaLtdMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LindGlobalFundIILPLindMember" xlink:href="abvc-20230930.xsd#abvc_LindGlobalFundIILPLindMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LindGlobalFundIILPLindMember_lbl" xml:lang="en-US">Lind Global Fund II, LP (&#8220;Lind&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LindGlobalFundIILPLindMember" xlink:to="abvc_LindGlobalFundIILPLindMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LindGlobalFundIIMember" xlink:href="abvc-20230930.xsd#abvc_LindGlobalFundIIMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LindGlobalFundIIMember_lbl" xml:lang="en-US">Lind Global Fund II [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LindGlobalFundIIMember" xlink:to="abvc_LindGlobalFundIIMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WarrantMember_lbl" xml:lang="en-US">Warrant [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantMember" xlink:to="us-gaap_WarrantMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ViewTradeSecuritiesIncMember" xlink:href="abvc-20230930.xsd#abvc_ViewTradeSecuritiesIncMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ViewTradeSecuritiesIncMember_lbl" xml:lang="en-US">View Trade Securities Inc. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ViewTradeSecuritiesIncMember" xlink:to="abvc_ViewTradeSecuritiesIncMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WallachBethCapitalLLCMember" xlink:href="abvc-20230930.xsd#abvc_WallachBethCapitalLLCMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WallachBethCapitalLLCMember_lbl" xml:lang="en-US">WallachBeth Capital LLC [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WallachBethCapitalLLCMember" xlink:to="abvc_WallachBethCapitalLLCMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IPOMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IPOMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IPOMember_lbl" xml:lang="en-US">IPO [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IPOMember" xlink:to="us-gaap_IPOMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SeriesAWarrantsMember" xlink:href="abvc-20230930.xsd#abvc_SeriesAWarrantsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_SeriesAWarrantsMember_lbl" xml:lang="en-US">Series A Warrants [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SeriesAWarrantsMember" xlink:to="abvc_SeriesAWarrantsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SeriesBWarrantsMember" xlink:href="abvc-20230930.xsd#abvc_SeriesBWarrantsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_SeriesBWarrantsMember_lbl" xml:lang="en-US">Series B Warrants [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SeriesBWarrantsMember" xlink:to="abvc_SeriesBWarrantsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ConsultingAgreementMember" xlink:href="abvc-20230930.xsd#abvc_ConsultingAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ConsultingAgreementMember_lbl" xml:lang="en-US">Consulting agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConsultingAgreementMember" xlink:to="abvc_ConsultingAgreementMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="abvc_ConsultingAgreementMember_lbl0" xml:lang="en-US">Consulting Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConsultingAgreementMember" xlink:to="abvc_ConsultingAgreementMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrivatePlacementMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrivatePlacementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PrivatePlacementMember_lbl" xml:lang="en-US">Private Placement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrivatePlacementMember" xlink:to="us-gaap_PrivatePlacementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_TwoThousandSixteenEquityIncentivePlanMember" xlink:href="abvc-20230930.xsd#abvc_TwoThousandSixteenEquityIncentivePlanMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_TwoThousandSixteenEquityIncentivePlanMember_lbl" xml:lang="en-US">2016 Equity Incentive Plan [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TwoThousandSixteenEquityIncentivePlanMember" xlink:to="abvc_TwoThousandSixteenEquityIncentivePlanMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SubsequentEventMember_lbl" xml:lang="en-US">Subsequent Event [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventMember" xlink:to="us-gaap_SubsequentEventMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PAYCHECKPROTECTIONPROGRAMMember" xlink:href="abvc-20230930.xsd#abvc_PAYCHECKPROTECTIONPROGRAMMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PAYCHECKPROTECTIONPROGRAMMember_lbl" xml:lang="en-US">Paycheck Protection Program [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PAYCHECKPROTECTIONPROGRAMMember" xlink:to="abvc_PAYCHECKPROTECTIONPROGRAMMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="abvc_PAYCHECKPROTECTIONPROGRAMMember_lbl0" xml:lang="en-US">PAYCHECK PROTECTION PROGRAM [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PAYCHECKPROTECTIONPROGRAMMember" xlink:to="abvc_PAYCHECKPROTECTIONPROGRAMMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyDomain_lbl" xml:lang="en-US">Related Party, Type [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="us-gaap_RelatedPartyDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_RestatementDomain_lbl" xml:lang="en-US">Revision of Prior Period [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_RestatementDomain" xlink:to="srt_RestatementDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementTable_lbl" xml:lang="en-US">Statement [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementLineItems_lbl" xml:lang="en-US">Statement [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityComponentDomain_lbl" xml:lang="en-US">Equity Component [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_EquityComponentDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_InventoryTablesTable" xlink:href="abvc-20230930.xsd#abvc_InventoryTablesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_InventoryTablesTable_lbl" xml:lang="en-US">Inventory (Tables) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InventoryTablesTable" xlink:to="abvc_InventoryTablesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_InventoryTablesLineItems" xlink:href="abvc-20230930.xsd#abvc_InventoryTablesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_InventoryTablesLineItems_lbl" xml:lang="en-US">Convertible Notes Payable Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InventoryTablesLineItems" xlink:to="abvc_InventoryTablesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain_lbl" xml:lang="en-US">Long-Lived Tangible Asset [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_RangeMember_lbl" xml:lang="en-US">Statistical Measurement [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_RangeMember" xlink:to="srt_RangeMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable" xlink:href="abvc-20230930.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable_lbl" xml:lang="en-US">Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable" xlink:to="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems" xlink:href="abvc-20230930.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems_lbl" xml:lang="en-US">Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems" xlink:to="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_lbl" xml:lang="en-US">Property, Plant and Equipment [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems_lbl" xml:lang="en-US">Property, Plant and Equipment [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_EquityMethodInvesteeNameDomain_lbl" xml:lang="en-US">Investment, Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="srt_EquityMethodInvesteeNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable_lbl" xml:lang="en-US">Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable" xlink:to="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems_lbl" xml:lang="en-US">Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems" xlink:to="abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable_lbl" xml:lang="en-US">Long-Term Investments (Details) - Schedule of Extent the Investee Relies [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable" xlink:to="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems_lbl" xml:lang="en-US">Long-Term Investments (Details) - Schedule of Extent the Investee Relies [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems" xlink:to="abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionDomain_lbl" xml:lang="en-US">Related Party Transaction [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="us-gaap_RelatedPartyTransactionDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable_lbl" xml:lang="en-US">Long-Term Investments (Details) - Schedule of Long-Term Investment [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable" xlink:to="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems_lbl" xml:lang="en-US">Long-Term Investments (Details) - Schedule of Long-Term Investment [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems" xlink:to="abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedBalanceSheetStatementTable" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CondensedBalanceSheetStatementTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_CondensedBalanceSheetStatementTable_lbl" xml:lang="en-US">Condensed Balance Sheet Statement [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_CondensedBalanceSheetStatementTable" xlink:to="srt_CondensedBalanceSheetStatementTable_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CondensedBalanceSheetStatementsCaptionsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_CondensedBalanceSheetStatementsCaptionsLineItems_lbl" xml:lang="en-US">Condensed Balance Sheet Statements, Captions [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:to="srt_CondensedBalanceSheetStatementsCaptionsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ConsolidatedEntitiesDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidatedEntitiesDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ConsolidatedEntitiesDomain_lbl" xml:lang="en-US">Consolidated Entities [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ConsolidatedEntitiesDomain" xlink:to="srt_ConsolidatedEntitiesDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedIncomeStatementTable" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CondensedIncomeStatementTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_CondensedIncomeStatementTable_lbl" xml:lang="en-US">Condensed Income Statement [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_CondensedIncomeStatementTable" xlink:to="srt_CondensedIncomeStatementTable_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CondensedIncomeStatementsCaptionsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_CondensedIncomeStatementsCaptionsLineItems_lbl" xml:lang="en-US">Condensed Income Statements, Captions [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="srt_CondensedIncomeStatementsCaptionsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtTypeDomain_lbl" xml:lang="en-US">Short-Term Debt, Type [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="us-gaap_ShortTermDebtTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShortTermDebtTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfShortTermDebtTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShortTermDebtTable_lbl" xml:lang="en-US">Schedule of Short-Term Debt [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShortTermDebtTable" xlink:to="us-gaap_ScheduleOfShortTermDebtTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtLineItems_lbl" xml:lang="en-US">Short-Term Debt [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtLineItems" xlink:to="us-gaap_ShortTermDebtLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_lbl" xml:lang="en-US">Schedule of Related Party Transactions, by Related Party [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionLineItems_lbl" xml:lang="en-US">Related Party Transaction [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionLineItems" xlink:to="us-gaap_RelatedPartyTransactionLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable_lbl" xml:lang="en-US">Related Parties Transactions (Details) - Schedule of Accounts Receivable Due from Related Parties [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems_lbl" xml:lang="en-US">Related Parties Transactions (Details) - Schedule of Accounts Receivable Due from Related Parties [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesTable" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesTable_lbl" xml:lang="en-US">Related Parties Transactions (Details) - Schedule of Revenue Due from Related Parties [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesTable" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesLineItems" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesLineItems_lbl" xml:lang="en-US">Related Parties Transactions (Details) - Schedule of Revenue Due from Related Parties [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesLineItems" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable_lbl" xml:lang="en-US">Related Parties Transactions (Details) - Schedule of Due from Related Parties - Current [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems_lbl" xml:lang="en-US">Related Parties Transactions (Details) - Schedule of Due from Related Parties - Current [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_lbl" xml:lang="en-US">Schedule of Accounts, Notes, Loans and Financing Receivable [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsNotesAndLoansReceivableLineItems_lbl" xml:lang="en-US">Accounts, Notes, Loans and Financing Receivable [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:to="us-gaap_AccountsNotesAndLoansReceivableLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable_lbl" xml:lang="en-US">Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems_lbl" xml:lang="en-US">Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_IncomeTaxesDetailsScheduleofIncomeTaxExpenseTable" xlink:href="abvc-20230930.xsd#abvc_IncomeTaxesDetailsScheduleofIncomeTaxExpenseTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_IncomeTaxesDetailsScheduleofIncomeTaxExpenseTable_lbl" xml:lang="en-US">Income Taxes (Details) - Schedule of Income Tax Expense [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_IncomeTaxesDetailsScheduleofIncomeTaxExpenseTable" xlink:to="abvc_IncomeTaxesDetailsScheduleofIncomeTaxExpenseTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_IncomeTaxesDetailsScheduleofIncomeTaxExpenseLineItems" xlink:href="abvc-20230930.xsd#abvc_IncomeTaxesDetailsScheduleofIncomeTaxExpenseLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_IncomeTaxesDetailsScheduleofIncomeTaxExpenseLineItems_lbl" xml:lang="en-US">Schedule of income tax expense [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_IncomeTaxesDetailsScheduleofIncomeTaxExpenseLineItems" xlink:to="abvc_IncomeTaxesDetailsScheduleofIncomeTaxExpenseLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain_lbl" xml:lang="en-US">Equity-Based Arrangements, Individual Contracts, Type of Deferred Compensation [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain" xlink:to="us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable" xlink:href="abvc-20230930.xsd#abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable_lbl" xml:lang="en-US">Stock Options (Details) - Schedule of Options Issued and Outstanding [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable" xlink:to="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:href="abvc-20230930.xsd#abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems_lbl" xml:lang="en-US">Stock Options (Details) - Schedule of Options Issued and Outstanding [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareDetailsScheduleofLossPerShareTable" xlink:href="abvc-20230930.xsd#abvc_LossPerShareDetailsScheduleofLossPerShareTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LossPerShareDetailsScheduleofLossPerShareTable_lbl" xml:lang="en-US">Loss Per Share (Details) - Schedule of Loss Per Share [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareDetailsScheduleofLossPerShareTable" xlink:to="abvc_LossPerShareDetailsScheduleofLossPerShareTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareDetailsScheduleofLossPerShareLineItems" xlink:href="abvc-20230930.xsd#abvc_LossPerShareDetailsScheduleofLossPerShareLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LossPerShareDetailsScheduleofLossPerShareLineItems_lbl" xml:lang="en-US">Schedule of Loss Per Share [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareDetailsScheduleofLossPerShareLineItems" xlink:to="abvc_LossPerShareDetailsScheduleofLossPerShareLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseContractualTermDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeaseContractualTermDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeaseContractualTermDomain_lbl" xml:lang="en-US">Lease Contractual Term [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseContractualTermDomain" xlink:to="us-gaap_LeaseContractualTermDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsTable" xlink:href="abvc-20230930.xsd#abvc_LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsTable_lbl" xml:lang="en-US">Lease (Details) - Schedule of Operating Leases have Remaining Lease Terms [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsTable" xlink:to="abvc_LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsLineItems" xlink:href="abvc-20230930.xsd#abvc_LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsLineItems_lbl" xml:lang="en-US">Lease (Details) - Schedule of Operating Leases have Remaining Lease Terms [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsLineItems" xlink:to="abvc_LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryCurrentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryCurrentTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryCurrentTable_lbl" xml:lang="en-US">Inventory, Current [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryCurrentTable" xlink:to="us-gaap_InventoryCurrentTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryLineItems_lbl" xml:lang="en-US">Schedule Of Inventory [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyTable" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyTable_lbl" xml:lang="en-US">Related Parties Transactions (Details) - Schedule of Revenue from Related Party [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyTable" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyLineItems" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyLineItems_lbl" xml:lang="en-US">Related Parties Transactions (Details) - Schedule of Revenue from Related Party [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyLineItems" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareDetailsScheduleoflosspershareTable" xlink:href="abvc-20230930.xsd#abvc_LossPerShareDetailsScheduleoflosspershareTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LossPerShareDetailsScheduleoflosspershareTable_lbl" xml:lang="en-US">Loss Per Share (Details) - Schedule of loss per share [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareDetailsScheduleoflosspershareTable" xlink:to="abvc_LossPerShareDetailsScheduleoflosspershareTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareDetailsScheduleoflosspershareLineItems" xlink:href="abvc-20230930.xsd#abvc_LossPerShareDetailsScheduleoflosspershareLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LossPerShareDetailsScheduleoflosspershareLineItems_lbl" xml:lang="en-US">Schedule of Loss Per Share [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareDetailsScheduleoflosspershareLineItems" xlink:to="abvc_LossPerShareDetailsScheduleoflosspershareLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OrganizationandDescriptionofBusinessDetailsTable" xlink:href="abvc-20230930.xsd#abvc_OrganizationandDescriptionofBusinessDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OrganizationandDescriptionofBusinessDetailsTable_lbl" xml:lang="en-US">Organization and Description of Business (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsTable" xlink:to="abvc_OrganizationandDescriptionofBusinessDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_OrganizationandDescriptionofBusinessDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OrganizationandDescriptionofBusinessDetailsLineItems_lbl" xml:lang="en-US">Organization and Description of Business (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="abvc_OrganizationandDescriptionofBusinessDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain_lbl" xml:lang="en-US">Title of Individual [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:to="srt_TitleOfIndividualWithRelationshipToEntityDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskBenchmarkDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskBenchmarkDomain_lbl" xml:lang="en-US">Concentration Risk Benchmark [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskBenchmarkDomain" xlink:to="us-gaap_ConcentrationRiskBenchmarkDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsTable" xlink:href="abvc-20230930.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsTable_lbl" xml:lang="en-US">Summary of Significant Accounting Policies (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="abvc_SummaryofSignificantAccountingPoliciesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems_lbl" xml:lang="en-US">Summary of Significant Accounting Policies (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ArrangementsAndNonarrangementTransactionsMember_lbl" xml:lang="en-US">Collaborative Arrangement and Arrangement Other than Collaborative [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:to="us-gaap_ArrangementsAndNonarrangementTransactionsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_lbl" xml:lang="en-US">Finite-Lived Intangible Assets, Major Class Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CollaborativeAgreementsDetailsTable" xlink:href="abvc-20230930.xsd#abvc_CollaborativeAgreementsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CollaborativeAgreementsDetailsTable_lbl" xml:lang="en-US">Collaborative Agreements (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CollaborativeAgreementsDetailsTable" xlink:to="abvc_CollaborativeAgreementsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CollaborativeAgreementsDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_CollaborativeAgreementsDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CollaborativeAgreementsDetailsLineItems_lbl" xml:lang="en-US">Collaborative Agreements (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="abvc_CollaborativeAgreementsDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PropertyandEquipmentDetailsTable" xlink:href="abvc-20230930.xsd#abvc_PropertyandEquipmentDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PropertyandEquipmentDetailsTable_lbl" xml:lang="en-US">Property and Equipment (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PropertyandEquipmentDetailsTable" xlink:to="abvc_PropertyandEquipmentDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PropertyandEquipmentDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_PropertyandEquipmentDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PropertyandEquipmentDetailsLineItems_lbl" xml:lang="en-US">Property and Equipment (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PropertyandEquipmentDetailsLineItems" xlink:to="abvc_PropertyandEquipmentDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_lbl" xml:lang="en-US">Asset Class [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" xlink:to="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsTable" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LongTermInvestmentsDetailsTable_lbl" xml:lang="en-US">Long-Term Investments (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermInvestmentsDetailsTable" xlink:to="abvc_LongTermInvestmentsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LongTermInvestmentsDetailsLineItems_lbl" xml:lang="en-US">Long-Term Investments (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermInvestmentsDetailsLineItems" xlink:to="abvc_LongTermInvestmentsDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentNameDomain_lbl" xml:lang="en-US">Debt Instrument, Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentNameDomain" xlink:to="us-gaap_DebtInstrumentNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertibleNotesPayableDetailsTable" xlink:href="abvc-20230930.xsd#abvc_ConvertibleNotesPayableDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConvertibleNotesPayableDetailsTable_lbl" xml:lang="en-US">Convertible Notes Payable (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertibleNotesPayableDetailsTable" xlink:to="abvc_ConvertibleNotesPayableDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_ConvertibleNotesPayableDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConvertibleNotesPayableDetailsLineItems_lbl" xml:lang="en-US">Convertible Notes Payable (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="abvc_ConvertibleNotesPayableDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioUnspecifiedDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScenarioUnspecifiedDomain_lbl" xml:lang="en-US">Scenario [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScenarioUnspecifiedDomain" xlink:to="srt_ScenarioUnspecifiedDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_TypeOfCurrencyDomainDomain" xlink:href="abvc-20230930.xsd#abvc_TypeOfCurrencyDomainDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_TypeOfCurrencyDomainDomain_lbl" xml:lang="en-US">TypeOfCurrencyDomain [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TypeOfCurrencyDomainDomain" xlink:to="abvc_TypeOfCurrencyDomainDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BankLoansDetailsTable" xlink:href="abvc-20230930.xsd#abvc_BankLoansDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BankLoansDetailsTable_lbl" xml:lang="en-US">Bank Loans (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BankLoansDetailsTable" xlink:to="abvc_BankLoansDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BankLoansDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_BankLoansDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BankLoansDetailsLineItems_lbl" xml:lang="en-US">Bank Loans (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="abvc_BankLoansDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_SegmentGeographicalDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_SegmentGeographicalDomain_lbl" xml:lang="en-US">Geographical [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_SegmentGeographicalDomain" xlink:to="srt_SegmentGeographicalDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsTable" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsTable_lbl" xml:lang="en-US">Related Parties Transactions (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsTable" xlink:to="abvc_RelatedPartiesTransactionsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsLineItems_lbl" xml:lang="en-US">Related Parties Transactions (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="abvc_RelatedPartiesTransactionsDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfStockDomain_lbl" xml:lang="en-US">Class of Stock [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="us-gaap_ClassOfStockDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SaleOfStockNameOfTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SaleOfStockNameOfTransactionDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SaleOfStockNameOfTransactionDomain_lbl" xml:lang="en-US">Sale of Stock [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SaleOfStockNameOfTransactionDomain" xlink:to="us-gaap_SaleOfStockNameOfTransactionDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightDomain_lbl" xml:lang="en-US">Class of Warrant or Right [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightDomain" xlink:to="us-gaap_ClassOfWarrantOrRightDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_EquityDetailsTable" xlink:href="abvc-20230930.xsd#abvc_EquityDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_EquityDetailsTable_lbl" xml:lang="en-US">Equity (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EquityDetailsTable" xlink:to="abvc_EquityDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_EquityDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_EquityDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_EquityDetailsLineItems_lbl" xml:lang="en-US">Equity [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_EquityDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PlanNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PlanNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PlanNameDomain_lbl" xml:lang="en-US">Plan Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PlanNameDomain" xlink:to="us-gaap_PlanNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_StockOptionsDetailsTable" xlink:href="abvc-20230930.xsd#abvc_StockOptionsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_StockOptionsDetailsTable_lbl" xml:lang="en-US">Stock Options (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockOptionsDetailsTable" xlink:to="abvc_StockOptionsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_StockOptionsDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_StockOptionsDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_StockOptionsDetailsLineItems_lbl" xml:lang="en-US">Stock Options (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockOptionsDetailsLineItems" xlink:to="abvc_StockOptionsDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventTypeDomain_lbl" xml:lang="en-US">Subsequent Event Type [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventTypeDomain" xlink:to="us-gaap_SubsequentEventTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SubsequentEventsDetailsTable" xlink:href="abvc-20230930.xsd#abvc_SubsequentEventsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SubsequentEventsDetailsTable_lbl" xml:lang="en-US">Subsequent Events (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SubsequentEventsDetailsTable" xlink:to="abvc_SubsequentEventsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventLineItems_lbl" xml:lang="en-US">Subsequent Events [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventLineItems" xlink:to="us-gaap_SubsequentEventLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PaycheckProtectionProgramLoanPayableDetailsTable" xlink:href="abvc-20230930.xsd#abvc_PaycheckProtectionProgramLoanPayableDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PaycheckProtectionProgramLoanPayableDetailsTable_lbl" xml:lang="en-US">Paycheck Protection Program Loan Payable (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsTable" xlink:to="abvc_PaycheckProtectionProgramLoanPayableDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems_lbl" xml:lang="en-US">Paycheck Protection Program Loan Payable (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_AccountingTreatmentDescription_lbl0" xml:lang="en-US">Description of the accounting treatment. for example : It records the sale of assets and payment of liabilities and realisation expenditures.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AccountingTreatmentDescription" xlink:to="abvc_AccountingTreatmentDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_AdditionCashPayment_lbl0" xml:lang="en-US">The amount of addition cash payment.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AdditionCashPayment" xlink:to="abvc_AdditionCashPayment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_AdvanceFromCustomers_lbl0" xml:lang="en-US">Advance from customers.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AdvanceFromCustomers" xlink:to="abvc_AdvanceFromCustomers_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_AggregateCommonStockShares_lbl0" xml:lang="en-US">Aggregate Common Stock Shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregateCommonStockShares" xlink:to="abvc_AggregateCommonStockShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_AggregateOfSharesIssued_lbl0" xml:lang="en-US">Total share amount of aggregate of shares, issued.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregateOfSharesIssued" xlink:to="abvc_AggregateOfSharesIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_AggregateWorkingcapital_lbl0" xml:lang="en-US">Aggregate working capital.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregateWorkingcapital" xlink:to="abvc_AggregateWorkingcapital_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_AggregatedAmount_lbl0" xml:lang="en-US">The amount of aggregated amount paid in advance.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregatedAmount" xlink:to="abvc_AggregatedAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_AgreementDescription_lbl0" xml:lang="en-US">Agreement related description.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AgreementDescription" xlink:to="abvc_AgreementDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_AllowanceForExpectedCreditLosses_lbl0" xml:lang="en-US">Allowance for expected credit losses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AllowanceForExpectedCreditLosses" xlink:to="abvc_AllowanceForExpectedCreditLosses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_AllowanceForInventoryValuationAndObsolescenceLoss_lbl0" xml:lang="en-US">Allowance for inventory valuation and obsolescence loss.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AllowanceForInventoryValuationAndObsolescenceLoss" xlink:to="abvc_AllowanceForInventoryValuationAndObsolescenceLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_AmountReceived_lbl0" xml:lang="en-US">Amount received.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AmountReceived" xlink:to="abvc_AmountReceived_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_BeneficialConversionFeature_lbl0" xml:lang="en-US">Disclosure of accounting policy for beneficial conversion feature.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BeneficialConversionFeature" xlink:to="abvc_BeneficialConversionFeature_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_CoDevAgreementDescription_lbl0" xml:lang="en-US">Co-Dev agreement description.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CoDevAgreementDescription" xlink:to="abvc_CoDevAgreementDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_CollaborativeAgreementsDescription_lbl0" xml:lang="en-US">Collaborative Agreements, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CollaborativeAgreementsDescription" xlink:to="abvc_CollaborativeAgreementsDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_CommonSharesIssuedForDebtConversion_lbl0" xml:lang="en-US">The amount is common shares issued for debt conversion.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CommonSharesIssuedForDebtConversion" xlink:to="abvc_CommonSharesIssuedForDebtConversion_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_CommonStockIssuedAfterStockSplit_lbl0" xml:lang="en-US">Common stock issued after stock split.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CommonStockIssuedAfterStockSplit" xlink:to="abvc_CommonStockIssuedAfterStockSplit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_CommonStockIssuedBeforeStockSplit_lbl1" xml:lang="en-US">Common stock issued before stock split.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CommonStockIssuedBeforeStockSplit" xlink:to="abvc_CommonStockIssuedBeforeStockSplit_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ConstructioninProgressPolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for construction-in-progress.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConstructioninProgressPolicyTextBlock" xlink:to="abvc_ConstructioninProgressPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ConsultingFees_lbl1" xml:lang="en-US">The amount of consulting fees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConsultingFees" xlink:to="abvc_ConsultingFees_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ConversionPrice_lbl0" xml:lang="en-US">Number of shares value is conversion price.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConversionPrice" xlink:to="abvc_ConversionPrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ConvertedALoanIntoShares_lbl0" xml:lang="en-US">Represents the Share of converted loan into shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertedALoanIntoShares" xlink:to="abvc_ConvertedALoanIntoShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ConvertibleNotesPayableTextBlock_lbl0" xml:lang="en-US">Disclosure of convertible notes payable.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertibleNotesPayableTextBlock" xlink:to="abvc_ConvertibleNotesPayableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ConvertiblePromissoryNote_lbl0" xml:lang="en-US">The amount of convertible promissory note.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertiblePromissoryNote" xlink:to="abvc_ConvertiblePromissoryNote_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ConvertiblePromissoryNoteValue_lbl0" xml:lang="en-US">Convertible promissory note value.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertiblePromissoryNoteValue" xlink:to="abvc_ConvertiblePromissoryNoteValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_CumulativeTransactionAdjustments_lbl0" xml:lang="en-US">The amount of cumulative transaction adjustments.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CumulativeTransactionAdjustments" xlink:to="abvc_CumulativeTransactionAdjustments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_DebtInstrumentAggregateAmount_lbl0" xml:lang="en-US">Face (par) amount of debt instrument at time of issuance.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DebtInstrumentAggregateAmount" xlink:to="abvc_DebtInstrumentAggregateAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_DebtInstrumentIEffectiventerestRatePercentage_lbl0" xml:lang="en-US">Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DebtInstrumentIEffectiventerestRatePercentage" xlink:to="abvc_DebtInstrumentIEffectiventerestRatePercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_DefinedBenefitPlanFundedPercentages_lbl0" xml:lang="en-US">Percentage of plan assets to benefit obligation of defined benefit plan.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DefinedBenefitPlanFundedPercentages" xlink:to="abvc_DefinedBenefitPlanFundedPercentages_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_DescriptionOfConversionPrice_lbl0" xml:lang="en-US">Description of Conversion Price.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DescriptionOfConversionPrice" xlink:to="abvc_DescriptionOfConversionPrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_DescriptionOfPublicOffering_lbl0" xml:lang="en-US">Description of public offering .</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DescriptionOfPublicOffering" xlink:to="abvc_DescriptionOfPublicOffering_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_DueFromOtherRelatedPartiesNoncurrentAmount_lbl0" xml:lang="en-US">Amount of due from other related parties non current.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DueFromOtherRelatedPartiesNoncurrentAmount" xlink:to="abvc_DueFromOtherRelatedPartiesNoncurrentAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_DueToRelatedPartyCurrentAndNoncurrent_lbl0" xml:lang="en-US">Carrying amount as of the balance sheet date of obligations due all related parties.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DueToRelatedPartyCurrentAndNoncurrent" xlink:to="abvc_DueToRelatedPartyCurrentAndNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_EligibleToReceivePayments_lbl0" xml:lang="en-US">Amount of eligible to receive payments.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EligibleToReceivePayments" xlink:to="abvc_EligibleToReceivePayments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ExceedingAmount_lbl0" xml:lang="en-US">Exceeding amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ExceedingAmount" xlink:to="abvc_ExceedingAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_FairValueOfOptionsGranted_lbl0" xml:lang="en-US">Amount of fair value of options granted.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_FairValueOfOptionsGranted" xlink:to="abvc_FairValueOfOptionsGranted_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ForgivenAmountPercentageUsedForPayroll_lbl0" xml:lang="en-US">The percentage of forgiven amount percentage used for payroll.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ForgivenAmountPercentageUsedForPayroll" xlink:to="abvc_ForgivenAmountPercentageUsedForPayroll_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ForwardStockSplitsPolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for forward stock splits.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ForwardStockSplitsPolicyTextBlock" xlink:to="abvc_ForwardStockSplitsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_GovernmentGrantIncome_lbl1" xml:lang="en-US">Amount of government grant income.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GovernmentGrantIncome" xlink:to="abvc_GovernmentGrantIncome_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_GrossProceeds_lbl0" xml:lang="en-US">The amount of gross proceeds.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GrossProceeds" xlink:to="abvc_GrossProceeds_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ImpairmentOfEquityInvestments_lbl0" xml:lang="en-US">Impairment of equity investments.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ImpairmentOfEquityInvestments" xlink:to="abvc_ImpairmentOfEquityInvestments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction_lbl0" xml:lang="en-US">Amount of interest portion of minimum lease payments sale lease back transaction.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction" xlink:to="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_InterestRate_lbl0" xml:lang="en-US">Percentage of interest rate.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InterestRate" xlink:to="abvc_InterestRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_InvestmentLoss_lbl0" xml:lang="en-US">The amount of investment loss.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InvestmentLoss" xlink:to="abvc_InvestmentLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_IssuanceOfPrefundedWarrant_lbl0" xml:lang="en-US">Represents the amount of issuance of pre-funded warrant.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_IssuanceOfPrefundedWarrant" xlink:to="abvc_IssuanceOfPrefundedWarrant_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_IssuanceOfStockValue_lbl0" xml:lang="en-US">The value of Common stock newly issued. for example : newly issued shares means any common shares issued pursuant to the primary share purchases.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_IssuanceOfStockValue" xlink:to="abvc_IssuanceOfStockValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_LabourPensionFundPercentage_lbl0" xml:lang="en-US">Percentage of labour pension fund. for example : for the existing and new subscribers who are within the new basic wage cap of INR 15 000, the employer contributes an amount equal to 8.33% of the basic wage to the EPS fund and the central government contributes a subsidy of 1.16% of the salary into the EPS.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LabourPensionFundPercentage" xlink:to="abvc_LabourPensionFundPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_LoanAgreementAndNoteAmountNotExceeding_lbl0" xml:lang="en-US">The company pursuant to the  loan agreement and note amount not exceeding.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanAgreementAndNoteAmountNotExceeding" xlink:to="abvc_LoanAgreementAndNoteAmountNotExceeding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_LoanAmout_lbl0" xml:lang="en-US">Short-Term financing which is expected to be paid back relatively quickly, such as by a subsequent longer-term loan. Also called swing loan or bridge financing.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanAmout" xlink:to="abvc_LoanAmout_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_LoanFromPaycheckProtectionProgram_lbl0" xml:lang="en-US">Amount of loan from paycheck protection program. for example : this program provides small businesses with funds to pay up to 8 weeks of payroll costs including benefits. Funds can also be used to pay interest on mortgages, rent, and utilities.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanFromPaycheckProtectionProgram" xlink:to="abvc_LoanFromPaycheckProtectionProgram_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_LoanFromPaycheckProtectionPrograms_lbl0" xml:lang="en-US">Loan from pay check protection program.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanFromPaycheckProtectionPrograms" xlink:to="abvc_LoanFromPaycheckProtectionPrograms_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_LongTermEquityInvestmentPolicy_lbl0" xml:lang="en-US">Disclosure of accounting policy for long-term equity investment.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermEquityInvestmentPolicy" xlink:to="abvc_LongTermEquityInvestmentPolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_LossPerShareBasic_lbl0" xml:lang="en-US">Loss per share basic.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareBasic" xlink:to="abvc_LossPerShareBasic_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_LossPerShareDiluted_lbl0" xml:lang="en-US">Loss per share diluted.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareDiluted" xlink:to="abvc_LossPerShareDiluted_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_MilestonePayments_lbl0" xml:lang="en-US">Milestone payments.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MilestonePayments" xlink:to="abvc_MilestonePayments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_MilestonePaymentsRoyaltyPercentage_lbl0" xml:lang="en-US">Milestone payments royalty percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MilestonePaymentsRoyaltyPercentage" xlink:to="abvc_MilestonePaymentsRoyaltyPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_MilestoneRegulatoryPaymentAmountPeriod_lbl0" xml:lang="en-US">Milestone Regulatory Payment Amount Period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MilestoneRegulatoryPaymentAmountPeriod" xlink:to="abvc_MilestoneRegulatoryPaymentAmountPeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_NonmarketableCostMethodInvestmentsNet_lbl0" xml:lang="en-US">This item represents the total non marketable cost method investments net included in earnings for the period as a result of selling marketable securities categorized as trading, available-for-sale, or held-to-maturity and any gains or losses realized during the period from the sale of investments accounted for under the cost method of accounting and/or investments that are separately or otherwise not categorized as trading, available-for-sale, or held-to-maturity. Additionally, this item would include any losses recognized for other than temporary impairments (OTTI) of the subject investments in debt and equity securities.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NonmarketableCostMethodInvestmentsNet" xlink:to="abvc_NonmarketableCostMethodInvestmentsNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OperatingLeaseLiabilitienoncurrent_lbl0" xml:lang="en-US">Present value of lessee&apos;s discounted obligation for lease payments from operating lease, classified as noncurrent.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeaseLiabilitienoncurrent" xlink:to="abvc_OperatingLeaseLiabilitienoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDue_lbl0" xml:lang="en-US">Amount of operating leases future minimum payment due.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDue" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears_lbl0" xml:lang="en-US">Amount of operating leases future minimum payment due in five years.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears_lbl0" xml:lang="en-US">Amount of operating leases future minimum payment due in four years.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears_lbl0" xml:lang="en-US">Amount of operating leases future minimum payment due in three years.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears_lbl0" xml:lang="en-US">Amount of operating leases future minimum payment due in two years.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter_lbl0" xml:lang="en-US">Amount of operating leases future minimum payment due there after.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OperatingSubleaseIncome_lbl0" xml:lang="en-US">Amount of sublease income excluding finance and operating lease expense.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingSubleaseIncome" xlink:to="abvc_OperatingSubleaseIncome_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OperatingSubleaseIncomeRelatedParties_lbl0" xml:lang="en-US">Operating sublease income  from related parties.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingSubleaseIncomeRelatedParties" xlink:to="abvc_OperatingSubleaseIncomeRelatedParties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OtherThanTemporaryImpairmentPolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for other than temporary impairment.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OtherThanTemporaryImpairmentPolicyTextBlock" xlink:to="abvc_OtherThanTemporaryImpairmentPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OutstandingAdvanceFromRelatedParty_lbl0" xml:lang="en-US">Amount of outstanding advance from related party.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OutstandingAdvanceFromRelatedParty" xlink:to="abvc_OutstandingAdvanceFromRelatedParty_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OutstandingBalance_lbl0" xml:lang="en-US">Outstanding balance amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OutstandingBalance" xlink:to="abvc_OutstandingBalance_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OutstandingPrincipalAndAccruedInterest_lbl0" xml:lang="en-US">Amount of outstanding principal and accrued interest. for example : accrued interest is calculated by multiplying the outstanding balance of a loan by the interest rate. This interest is then compounded on a daily or monthly basis, which increases the total amount owed. The accrued interest is added to the principal balance of the loan, which increases the total amount owed.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OutstandingPrincipalAndAccruedInterest" xlink:to="abvc_OutstandingPrincipalAndAccruedInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OutstandingPrincipalAndAccruedInterests_lbl0" xml:lang="en-US">Outstanding principal and accrued interest.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OutstandingPrincipalAndAccruedInterests" xlink:to="abvc_OutstandingPrincipalAndAccruedInterests_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OwnershipPercentage_lbl0" xml:lang="en-US">Ownership percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OwnershipPercentage" xlink:to="abvc_OwnershipPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PaycheckProtectionProgramLoanPayableTextBlock_lbl0" xml:lang="en-US">The entire disclosure of paycheck protection program loan payable.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PaycheckProtectionProgramLoanPayableTextBlock" xlink:to="abvc_PaycheckProtectionProgramLoanPayableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PercentageOfAverageAmount_lbl0" xml:lang="en-US">Percentage of average amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfAverageAmount" xlink:to="abvc_PercentageOfAverageAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PercentageOfCashPermium_lbl0" xml:lang="en-US">Percentage of cash premium.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfCashPermium" xlink:to="abvc_PercentageOfCashPermium_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PercentageOfCommonSharesIssuedAndOutstanding_lbl0" xml:lang="en-US">Percentage of common shares issued and outstanding.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfCommonSharesIssuedAndOutstanding" xlink:to="abvc_PercentageOfCommonSharesIssuedAndOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PercentageOfIssuedShareCapital_lbl0" xml:lang="en-US">Percentage of issued share capital.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfIssuedShareCapital" xlink:to="abvc_PercentageOfIssuedShareCapital_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PercentageOfMonthlyContributions_lbl0" xml:lang="en-US">Percentage of monthly contribution.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfMonthlyContributions" xlink:to="abvc_PercentageOfMonthlyContributions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PercentageOfOutstandingPrincipalAmount_lbl0" xml:lang="en-US">Percentage of outstanding principal amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfOutstandingPrincipalAmount" xlink:to="abvc_PercentageOfOutstandingPrincipalAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement_lbl0" xml:lang="en-US">Percentage of payments under co-development agreement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement" xlink:to="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PlacementAgentAgreementDescription_lbl0" xml:lang="en-US">The entire description placement agent agreement. for example : the role of the placement agent is to help structure the transaction and find potential investors that are willing and able to invest in the offered securities.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PlacementAgentAgreementDescription" xlink:to="abvc_PlacementAgentAgreementDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PrepaymentForLongtermInvestmentsNoncurrent_lbl0" xml:lang="en-US">Prepayment for long-term investments noncurrent.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PrepaymentForLongtermInvestmentsNoncurrent" xlink:to="abvc_PrepaymentForLongtermInvestmentsNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions_lbl0" xml:lang="en-US">Amount of present value of future minimum lease payment sale lease back transactions.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" xlink:to="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties_lbl0" xml:lang="en-US">The amount of net proceeds from short term borrowings from third parties.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" xlink:to="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PromissoryNoteDescription_lbl0" xml:lang="en-US">A general description of the promissory note. for example : a promissory note is a debt instrument that contains a written promise by one party (the note&apos;s issuer or maker) to pay another party (the note&apos;s payee) a definite sum of money, either on-demand or at a specified future date.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PromissoryNoteDescription" xlink:to="abvc_PromissoryNoteDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PurchaseAdditionalShares_lbl0" xml:lang="en-US">Purchase additional shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchaseAdditionalShares" xlink:to="abvc_PurchaseAdditionalShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PurchasePrice_lbl0" xml:lang="en-US">The amount of purchase price.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchasePrice" xlink:to="abvc_PurchasePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PurchasePricePerShare_lbl0" xml:lang="en-US">Purchase price per share.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchasePricePerShare" xlink:to="abvc_PurchasePricePerShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PurchaseWarrant_lbl0" xml:lang="en-US">The amount of purchase warrant.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchaseWarrant" xlink:to="abvc_PurchaseWarrant_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ReceivedLoanAmount_lbl0" xml:lang="en-US">Received loan amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ReceivedLoanAmount" xlink:to="abvc_ReceivedLoanAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_RelatedPartyTransactionDescriptionOfTransactions_lbl1" xml:lang="en-US">It represents related party descriptions.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartyTransactionDescriptionOfTransactions" xlink:to="abvc_RelatedPartyTransactionDescriptionOfTransactions_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_RestrictedCommonShares_lbl0" xml:lang="en-US">Restricted Common Shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RestrictedCommonShares" xlink:to="abvc_RestrictedCommonShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock_lbl0" xml:lang="en-US">Schedule of extent the investee relies.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock" xlink:to="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock_lbl0" xml:lang="en-US">Tabular disclosure of property and equipment estimated useful life.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock" xlink:to="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty_lbl0" xml:lang="en-US">Tabular disclosure of related party transactions. Amount due to related party.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty" xlink:to="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock_lbl0" xml:lang="en-US">Tabular disclosure of information revenue due from related party.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock" xlink:to="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ScheduleOfRevenueFromRelatedPartyTableTextBlock_lbl0" xml:lang="en-US">Schedule of Revenue from related party.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfRevenueFromRelatedPartyTableTextBlock" xlink:to="abvc_ScheduleOfRevenueFromRelatedPartyTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ShareOfEquityMethodInvesteeLosses_lbl0" xml:lang="en-US">Share of equity method investee losses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShareOfEquityMethodInvesteeLosses" xlink:to="abvc_ShareOfEquityMethodInvesteeLosses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod_lbl0" xml:lang="en-US">Share of losses from investments accounted for using the equity method.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" xlink:to="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm_lbl0" xml:lang="en-US">The value of estimated use full lifes.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1_lbl0" xml:lang="en-US">Weighted-Average Contractual Life Remaining in Years, Vested and expected to vest.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_StockBasedCompensationForEmployees_lbl0" xml:lang="en-US">The amount of stock based compensation for employees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockBasedCompensationForEmployees" xlink:to="abvc_StockBasedCompensationForEmployees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_StockBasedCompensationForNonemployees_lbl0" xml:lang="en-US">Stock based compensation for nonemployees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockBasedCompensationForNonemployees" xlink:to="abvc_StockBasedCompensationForNonemployees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices_lbl0" xml:lang="en-US">Value, after forfeiture, of shares issued under share-based payment services arrangement. Excludes employee stock ownership plan (ESOP).</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices" xlink:to="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_StockReverseSplitPolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for Stock Reverse Split.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockReverseSplitPolicyTextBlock" xlink:to="abvc_StockReverseSplitPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_TotalRevenuesPercentage_lbl0" xml:lang="en-US">Total revenues percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TotalRevenuesPercentage" xlink:to="abvc_TotalRevenuesPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_TranslationAdjustmentPolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for translation adjustment.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TranslationAdjustmentPolicyTextBlock" xlink:to="abvc_TranslationAdjustmentPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_UnrestrictedCommonShares_lbl0" xml:lang="en-US">The amount of unrestricted common shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnrestrictedCommonShares" xlink:to="abvc_UnrestrictedCommonShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_UpfrontCashPayment_lbl0" xml:lang="en-US">The amount of upfront payments which are paid during the term of agreement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UpfrontCashPayment" xlink:to="abvc_UpfrontCashPayment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for valuation of deferred tax assets.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock" xlink:to="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_WarrantsTerm_lbl0" xml:lang="en-US">Warrants term.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WarrantsTerm" xlink:to="abvc_WarrantsTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_WeightedAverageNumberOfSharesDiluted_lbl0" xml:lang="en-US">Weighted-average shares outstanding .</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageNumberOfSharesDiluted" xlink:to="abvc_WeightedAverageNumberOfSharesDiluted_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_WeightedaverageSharesOutstandingBasic_lbl0" xml:lang="en-US">Weighted-average shares outstanding.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedaverageSharesOutstandingBasic" xlink:to="abvc_WeightedaverageSharesOutstandingBasic_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_WorkingCapital_lbl0" xml:lang="en-US">In short, working capital is the money available to meet your current, short-term obligations.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WorkingCapital" xlink:to="abvc_WorkingCapital_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_WorkingCapitalConvertibleLoanPercentage_lbl0" xml:lang="en-US">Percentage of working capital convertible loan.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WorkingCapitalConvertibleLoanPercentage" xlink:to="abvc_WorkingCapitalConvertibleLoanPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_WorkingCapitalDeficit_lbl0" xml:lang="en-US">Working capital deficit value.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WorkingCapitalDeficit" xlink:to="abvc_WorkingCapitalDeficit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_principalAmount_lbl1" xml:lang="en-US">Amount of principal amount. for example : the home loan principal amount is the amount of money initially borrowed from the lender, and as the loan is repaid, it can also refer to the amount of money still owed. If you avail a home loan of Rs. 50 lakhs, the principal is Rs. 50 lakhs.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_principalAmount" xlink:to="abvc_principalAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ShareExchangeAgreementMember_lbl0" xml:lang="en-US">Information by category of arrangement, including but not limited to collaborative arrangements and non-collaborative arrangements.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShareExchangeAgreementMember" xlink:to="abvc_ShareExchangeAgreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentDescription_lbl0" xml:lang="en-US">Amendment Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtInterestRateIncrease_lbl0" xml:lang="en-US">Short-Term Debt, Interest Rate Increase</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtInterestRateIncrease" xlink:to="us-gaap_ShortTermDebtInterestRateIncrease_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract_lbl0" xml:lang="en-US">Supplemental Cash Flow Information [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Exercisable, Aggregate Intrinsic Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnsecuredConvertiblePromissoryNoteMember_lbl1" xml:lang="en-US">Unsecured Convertible Promissory Note Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnsecuredConvertiblePromissoryNoteMember" xlink:to="abvc_UnsecuredConvertiblePromissoryNoteMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_KeypointMember_lbl0" xml:lang="en-US">Keypoint Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_KeypointMember" xlink:to="abvc_KeypointMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNet_lbl0" xml:lang="en-US">Deferred Tax Assets, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:to="us-gaap_DeferredTaxAssetsLiabilitiesNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WarrantsTerm_lbl1" xml:lang="en-US">Warrants Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WarrantsTerm" xlink:to="abvc_WarrantsTerm_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecurityDepositLiability_lbl0" xml:lang="en-US">Security Deposit Liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecurityDepositLiability" xlink:to="us-gaap_SecurityDepositLiability_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BHKCoDevelopmentAgreementMember_lbl0" xml:lang="en-US">BHKCo Development Agreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BHKCoDevelopmentAgreementMember" xlink:to="abvc_BHKCoDevelopmentAgreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense_lbl0" xml:lang="en-US">Share-Based Payment Arrangement, Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllocatedShareBasedCompensationExpense" xlink:to="us-gaap_AllocatedShareBasedCompensationExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConvertibleNotesPayableTextBlock_lbl1" xml:lang="en-US">Convertible Notes Payable Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertibleNotesPayableTextBlock" xlink:to="abvc_ConvertibleNotesPayableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks_lbl0" xml:lang="en-US">Schedule Of Ownership Percentages Of Investee Table Text Blocks</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks" xlink:to="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BioFirstMember_lbl0" xml:lang="en-US">Bio First Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstMember" xlink:to="abvc_BioFirstMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_TypeOfCurrencyAxis_lbl0" xml:lang="en-US">Type Of Currency Axis</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TypeOfCurrencyAxis" xlink:to="abvc_TypeOfCurrencyAxis_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentSoldNotYetPurchasedBalanceShares_lbl0" xml:lang="en-US">Security Sold Short, Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentSoldNotYetPurchasedBalanceShares" xlink:to="us-gaap_InvestmentSoldNotYetPurchasedBalanceShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LionArtsPromotionInctheLionArtsMember_lbl0" xml:lang="en-US">Lion Arts Promotion Incthe Lion Arts Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LionArtsPromotionInctheLionArtsMember" xlink:to="abvc_LionArtsPromotionInctheLionArtsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TemporaryEquityParOrStatedValuePerShare_lbl0" xml:lang="en-US">Temporary Equity, Par or Stated Value Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TemporaryEquityParOrStatedValuePerShare" xlink:to="us-gaap_TemporaryEquityParOrStatedValuePerShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesAuthorized_lbl0" xml:lang="en-US">Preferred Stock, Shares Authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesAuthorized" xlink:to="us-gaap_PreferredStockSharesAuthorized_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet_lbl0" xml:lang="en-US">Deferred Income Tax Assets, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxAssetsNet" xlink:to="us-gaap_DeferredIncomeTaxAssetsNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OutstandingBalance_lbl1" xml:lang="en-US">Outstanding Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OutstandingBalance" xlink:to="abvc_OutstandingBalance_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CompanyReported_lbl0" xml:lang="en-US">Company Reported</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CompanyReported" xlink:to="abvc_CompanyReported_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives_lbl0" xml:lang="en-US">Percentage of Debt Hedged by Interest Rate Derivatives</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives" xlink:to="us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AggregateWorkingcapital_lbl1" xml:lang="en-US">Aggregate Workingcapital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregateWorkingcapital" xlink:to="abvc_AggregateWorkingcapital_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CollaborativeAgreementsDescription_lbl1" xml:lang="en-US">Collaborative Agreements Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CollaborativeAgreementsDescription" xlink:to="abvc_CollaborativeAgreementsDescription_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty_lbl1" xml:lang="en-US">Schedule Of Related Party Transactions Amount Due To Related Party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty" xlink:to="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareDiluted_lbl1" xml:lang="en-US">Earnings Per Share, Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_TotalProvisionForIncomeTaxe_lbl0" xml:lang="en-US">Total Provision For Income Taxe</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TotalProvisionForIncomeTaxe" xlink:to="abvc_TotalProvisionForIncomeTaxe_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfLossPerShareAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfLossPerShareAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfLossPerShareAbstract_lbl" xml:lang="en-US">Schedule Of Loss Per Share Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfLossPerShareAbstract" xlink:to="abvc_ScheduleOfLossPerShareAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CurrentForeignTaxExpenseBenefit_lbl0" xml:lang="en-US">Current Foreign Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentForeignTaxExpenseBenefit" xlink:to="us-gaap_CurrentForeignTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_DebtInstrumentAggregateAmount_lbl1" xml:lang="en-US">Debt Instrument Aggregate Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DebtInstrumentAggregateAmount" xlink:to="abvc_DebtInstrumentAggregateAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_DenominatorAbstract_lbl0" xml:lang="en-US">Denominator Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DenominatorAbstract" xlink:to="abvc_DenominatorAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TreasuryStockCommonMember_lbl0" xml:lang="en-US">Treasury Stock, Common [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockCommonMember" xlink:to="us-gaap_TreasuryStockCommonMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CurrentAbstract0_lbl0" xml:lang="en-US">Current Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CurrentAbstract0" xlink:to="abvc_CurrentAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AdvanceFromCustomers_lbl1" xml:lang="en-US">Advance From Customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AdvanceFromCustomers" xlink:to="abvc_AdvanceFromCustomers_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock_lbl0" xml:lang="en-US">Significant Accounting Policies [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesPolicyTextBlock_lbl0" xml:lang="en-US">Commitments and Contingencies, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesPolicyTextBlock" xlink:to="us-gaap_CommitmentsAndContingenciesPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="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="abvc_NonmarketableCostMethodInvestmentsNet_lbl1" xml:lang="en-US">Nonmarketable Cost Method Investments Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NonmarketableCostMethodInvestmentsNet" xlink:to="abvc_NonmarketableCostMethodInvestmentsNet_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_lbl0" xml:lang="en-US">Other Noncash Investing and Financing Items [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xlink:to="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_GovernmentGrantIncome_lbl2" xml:lang="en-US">Government Grant Income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GovernmentGrantIncome" xlink:to="abvc_GovernmentGrantIncome_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl0" xml:lang="en-US">Common Stock, Shares, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MinimumMember_lbl0" xml:lang="en-US">Minimum [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MinimumMember" xlink:to="srt_MinimumMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RealizedInvestmentGainsLosses_lbl0" xml:lang="en-US">Realized Investment Gains (Losses)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RealizedInvestmentGainsLosses" xlink:to="us-gaap_RealizedInvestmentGainsLosses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CathayBankMember_lbl0" xml:lang="en-US">Cathay Bank Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CathayBankMember" xlink:to="abvc_CathayBankMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskCreditRisk_lbl0" xml:lang="en-US">Concentration Risk, Credit Risk, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskCreditRisk" xlink:to="us-gaap_ConcentrationRiskCreditRisk_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapitalMember_lbl0" xml:lang="en-US">Additional Paid-in Capital [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalMember" xlink:to="us-gaap_AdditionalPaidInCapitalMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockOptionPlanExpense_lbl0" xml:lang="en-US">Stock or Unit Option Plan Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockOptionPlanExpense" xlink:to="us-gaap_StockOptionPlanExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CompensationRelatedCostsPolicyTextBlock_lbl0" xml:lang="en-US">Compensation Related Costs, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CompensationRelatedCostsPolicyTextBlock" xlink:to="us-gaap_CompensationRelatedCostsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingExpensesAbstract_lbl0" xml:lang="en-US">Operating Expenses [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_OperatingExpensesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl0" xml:lang="en-US">Payments to Acquire Property, Plant, and Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConversionOfStockDescription_lbl1" xml:lang="en-US">Conversion of Stock, Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConversionOfStockDescription" xlink:to="us-gaap_ConversionOfStockDescription_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CollaborativeArrangementMember_lbl0" xml:lang="en-US">Collaborative Arrangement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CollaborativeArrangementMember" xlink:to="us-gaap_CollaborativeArrangementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesOutstanding_lbl0" xml:lang="en-US">Preferred Stock, Shares Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesOutstanding" xlink:to="us-gaap_PreferredStockSharesOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxPolicyTextBlock_lbl0" xml:lang="en-US">Income Tax, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxPolicyTextBlock" xlink:to="us-gaap_IncomeTaxPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PrepaymentForLongtermInvestmentsNoncurrent_lbl1" xml:lang="en-US">Prepayment For Longterm Investments Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PrepaymentForLongtermInvestmentsNoncurrent" xlink:to="abvc_PrepaymentForLongtermInvestmentsNoncurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CommonStockIssuedAfterStockSplit_lbl1" xml:lang="en-US">Common Stock Issued After Stock Split</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CommonStockIssuedAfterStockSplit" xlink:to="abvc_CommonStockIssuedAfterStockSplit_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl0" xml:lang="en-US">Operating Lease, Weighted Average Discount Rate, Percent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetImpairmentCharges_lbl0" xml:lang="en-US">Asset Impairment Charges</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetImpairmentCharges" xlink:to="us-gaap_AssetImpairmentCharges_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentAdditionalInformation_lbl0" xml:lang="en-US">Equity Method Investment, Additional Information</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentAdditionalInformation" xlink:to="us-gaap_EquityMethodInvestmentAdditionalInformation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TradeAndOtherAccountsReceivablePolicy_lbl0" xml:lang="en-US">Accounts Receivable [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TradeAndOtherAccountsReceivablePolicy" xlink:to="us-gaap_TradeAndOtherAccountsReceivablePolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year Three</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharesIssued_lbl2" xml:lang="en-US">Shares, Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice_lbl0" xml:lang="en-US">Deferred Compensation Arrangement with Individual, Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice" xlink:to="us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl0" xml:lang="en-US">Retained Earnings (Accumulated Deficit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AmkeyMember_lbl0" xml:lang="en-US">Amkey Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AmkeyMember" xlink:to="abvc_AmkeyMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherIncome_lbl0" xml:lang="en-US">Other Income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherIncome" xlink:to="us-gaap_OtherIncome_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OutstandingPrincipalAndAccruedInterest_lbl1" xml:lang="en-US">Outstanding Principal And Accrued Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OutstandingPrincipalAndAccruedInterest" xlink:to="abvc_OutstandingPrincipalAndAccruedInterest_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_KimhoConsultantsCoLtdtheKimhoOneMember_lbl0" xml:lang="en-US">Kimho Consultants Co Ltdthe Kimho One Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_KimhoConsultantsCoLtdtheKimhoOneMember" xlink:to="abvc_KimhoConsultantsCoLtdtheKimhoOneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ExceedingAmount_lbl1" xml:lang="en-US">Exceeding Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ExceedingAmount" xlink:to="abvc_ExceedingAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestAndFeeIncomeOtherLoans_lbl0" xml:lang="en-US">Interest and Fee Income, Other Loans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestAndFeeIncomeOtherLoans" xlink:to="us-gaap_InterestAndFeeIncomeOtherLoans_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAbstract_lbl0" xml:lang="en-US">Liabilities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_LiabilitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OtherIncomeExpenseAbstract_lbl0" xml:lang="en-US">Other Income Expense Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OtherIncomeExpenseAbstract" xlink:to="abvc_OtherIncomeExpenseAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WorkingCapitalDeficit_lbl1" xml:lang="en-US">Working Capital Deficit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WorkingCapitalDeficit" xlink:to="abvc_WorkingCapitalDeficit_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff_lbl0" xml:lang="en-US">Accounts Receivable, Noncurrent, Accrued Interest, Writeoff</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff" xlink:to="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentsPolicy_lbl0" xml:lang="en-US">Equity Method Investments [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentsPolicy" xlink:to="us-gaap_EquityMethodInvestmentsPolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WarrantExercisePriceIncrease_lbl0" xml:lang="en-US">Warrant, Exercise Price, Increase</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantExercisePriceIncrease" xlink:to="us-gaap_WarrantExercisePriceIncrease_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RestrictedCommonShares_lbl1" xml:lang="en-US">Restricted Common Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RestrictedCommonShares" xlink:to="abvc_RestrictedCommonShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConversionPrice_lbl1" xml:lang="en-US">Conversion Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConversionPrice" xlink:to="abvc_ConversionPrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_JIANGSMember_lbl1" xml:lang="en-US">JIANGSMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_JIANGSMember" xlink:to="abvc_JIANGSMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OwnershipPercentage_lbl1" xml:lang="en-US">Ownership Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OwnershipPercentage" xlink:to="abvc_OwnershipPercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember_lbl0" xml:lang="en-US">AOCI Attributable to Parent [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShortTermDebtTextBlock_lbl0" xml:lang="en-US">Schedule of Short-Term Debt [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShortTermDebtTextBlock" xlink:to="us-gaap_ScheduleOfShortTermDebtTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredIncomeTaxesAndTaxCredits_lbl0" xml:lang="en-US">Deferred Income Taxes and Tax Credits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxesAndTaxCredits" xlink:to="us-gaap_DeferredIncomeTaxesAndTaxCredits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance_lbl0" xml:lang="en-US">Common Stock, Capital Shares Reserved for Future Issuance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance" xlink:to="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OfficeEquipmentMember_lbl0" xml:lang="en-US">Office Equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OfficeEquipmentMember" xlink:to="us-gaap_OfficeEquipmentMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_YoshinobuOdairatheOdairaMember_lbl0" xml:lang="en-US">Yoshinobu Odairathe Odaira Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_YoshinobuOdairatheOdairaMember" xlink:to="abvc_YoshinobuOdairatheOdairaMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ShareExchangeAgreementOneMember_lbl0" xml:lang="en-US">Share Exchange Agreement One Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShareExchangeAgreementOneMember" xlink:to="abvc_ShareExchangeAgreementOneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets_lbl1" xml:lang="en-US">Stock Issued During Period, Shares, Purchase of Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets" xlink:to="us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ReceivedLoanAmount_lbl1" xml:lang="en-US">Received Loan Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ReceivedLoanAmount" xlink:to="abvc_ReceivedLoanAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LandAndLandImprovements_lbl0" xml:lang="en-US">Land and Land Improvements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LandAndLandImprovements" xlink:to="us-gaap_LandAndLandImprovements_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy_lbl0" xml:lang="en-US">Pension and Other Postretirement Plans, Nonpension Benefits, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy" xlink:to="us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ForwardStockSplitsPolicyTextBlock_lbl1" xml:lang="en-US">Forward Stock Splits Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ForwardStockSplitsPolicyTextBlock" xlink:to="abvc_ForwardStockSplitsPolicyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ThaliaMediaLtdMember_lbl0" xml:lang="en-US">Thalia Media Ltd Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ThaliaMediaLtdMember" xlink:to="abvc_ThaliaMediaLtdMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquitySecuritiesFvNiRealizedGainLoss_lbl0" xml:lang="en-US">Equity Securities, FV-NI, Realized Gain (Loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquitySecuritiesFvNiRealizedGainLoss" xlink:to="us-gaap_EquitySecuritiesFvNiRealizedGainLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_GenepharmBiotechCorporationMember_lbl0" xml:lang="en-US">Genepharm Biotech Corporation Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GenepharmBiotechCorporationMember" xlink:to="abvc_GenepharmBiotechCorporationMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleDebtMember_lbl0" xml:lang="en-US">Convertible Debt [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleDebtMember" xlink:to="us-gaap_ConvertibleDebtMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter_lbl1" xml:lang="en-US">Operating Leases Future Minimum Payment Due There After</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AmountReceived_lbl1" xml:lang="en-US">Amount Received</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AmountReceived" xlink:to="abvc_AmountReceived_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_DeferredAbstract_lbl0" xml:lang="en-US">Deferred Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DeferredAbstract" xlink:to="abvc_DeferredAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement_lbl0" xml:lang="en-US">Temporary Equity, Aggregate Amount of Redemption Requirement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement" xlink:to="us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLeaseIncomeLeasePayments_lbl0" xml:lang="en-US">Operating Lease, Lease Income, Lease Payments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLeaseIncomeLeasePayments" xlink:to="us-gaap_OperatingLeaseLeaseIncomeLeasePayments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartyTransactionDescriptionOfTransactions_lbl2" xml:lang="en-US">Related Party Transaction Description Of Transactions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartyTransactionDescriptionOfTransactions" xlink:to="abvc_RelatedPartyTransactionDescriptionOfTransactions_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock_lbl1" xml:lang="en-US">Valuation Of Deferred Tax Assets Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock" xlink:to="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl0" xml:lang="en-US">Common Stock, Shares Authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentTaxCredit_lbl0" xml:lang="en-US">Investment Tax Credit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentTaxCredit" xlink:to="us-gaap_InvestmentTaxCredit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense_lbl0" xml:lang="en-US">Operating Lease, Right-of-Use Asset, Periodic Reduction</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" xlink:to="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInPrepaidExpensesOther_lbl0" xml:lang="en-US">Increase (Decrease) in Prepaid Expenses, Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidExpensesOther" xlink:to="us-gaap_IncreaseDecreaseInPrepaidExpensesOther_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LossPerShareDetailsScheduleoflosspershareLineItems_lbl0" xml:lang="en-US">Loss Per Share Details Scheduleoflosspershare Line Items</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareDetailsScheduleoflosspershareLineItems" xlink:to="abvc_LossPerShareDetailsScheduleoflosspershareLineItems_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquity_lbl0" xml:lang="en-US">Equity, Attributable to Parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LossPerShareBasic_lbl1" xml:lang="en-US">Loss Per Share Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareBasic" xlink:to="abvc_LossPerShareBasic_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears_lbl1" xml:lang="en-US">Operating Leases Future Minimum Payment Due In Three Years</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_lbl0" xml:lang="en-US">Share-Based Payment Arrangement [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:to="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WeightedAverageRemainingLeaseTermAbstract0_lbl0" xml:lang="en-US">Weighted Average Remaining Lease Term Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageRemainingLeaseTermAbstract0" xlink:to="abvc_WeightedAverageRemainingLeaseTermAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireInvestments_lbl0" xml:lang="en-US">Payments to Acquire Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireInvestments" xlink:to="us-gaap_PaymentsToAcquireInvestments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_MilestonePaymentsRoyaltyPercentage_lbl1" xml:lang="en-US">Milestone Payments Royalty Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MilestonePaymentsRoyaltyPercentage" xlink:to="abvc_MilestonePaymentsRoyaltyPercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits_lbl0" xml:lang="en-US">Stock Issued During Period, Shares, Conversion of Units</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" xlink:to="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AdditionCashPayment_lbl1" xml:lang="en-US">Addition Cash Payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AdditionCashPayment" xlink:to="abvc_AdditionCashPayment_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LossPerShareDiluted_lbl1" xml:lang="en-US">Loss Per Share Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareDiluted" xlink:to="abvc_LossPerShareDiluted_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_lbl0" xml:lang="en-US">Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:to="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember_lbl0" xml:lang="en-US">Euro Asia Investment Finance Corp Ltdthe Euro Asia Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember" xlink:to="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AggregateOfSharesIssued_lbl1" xml:lang="en-US">Aggregate Of Shares Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregateOfSharesIssued" xlink:to="abvc_AggregateOfSharesIssued_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DefinedBenefitPlanServiceCost_lbl0" xml:lang="en-US">Defined Benefit Plan, Service Cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanServiceCost" xlink:to="us-gaap_DefinedBenefitPlanServiceCost_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryNet_lbl0" xml:lang="en-US">Inventory, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestrictedCashAndCashEquivalents_lbl0" xml:lang="en-US">Restricted Cash and Cash Equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedCashAndCashEquivalents" xlink:to="us-gaap_RestrictedCashAndCashEquivalents_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnrestrictedCommonShares_lbl1" xml:lang="en-US">Unrestricted Common Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnrestrictedCommonShares" xlink:to="abvc_UnrestrictedCommonShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl0" xml:lang="en-US">Document Type</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl2" xml:lang="en-US">Net Income (Loss) Available to Common Stockholders, Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleNotesPayableMember_lbl2" xml:lang="en-US">Convertible Notes Payable [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleNotesPayableMember" xlink:to="us-gaap_ConvertibleNotesPayableMember_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromShortTermDebt_lbl0" xml:lang="en-US">Proceeds from Short-Term Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromShortTermDebt" xlink:to="us-gaap_ProceedsFromShortTermDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax_lbl0" xml:lang="en-US">Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfOperatingLeaseArrangementsAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfOperatingLeaseArrangementsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfOperatingLeaseArrangementsAbstract_lbl" xml:lang="en-US">Schedule Of Operating Lease Arrangements Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfOperatingLeaseArrangementsAbstract" xlink:to="abvc_ScheduleOfOperatingLeaseArrangementsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_DescriptionOfPublicOffering_lbl1" xml:lang="en-US">Description Of Public Offering</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DescriptionOfPublicOffering" xlink:to="abvc_DescriptionOfPublicOffering_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_lbl0" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Diluted, Adjustment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:to="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_lbl0" xml:lang="en-US">Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:to="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CreditDerivativeTerm1_lbl0" xml:lang="en-US">Credit Derivative, Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CreditDerivativeTerm1" xlink:to="us-gaap_CreditDerivativeTerm1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_IssuanceOfPrefundedWarrant_lbl1" xml:lang="en-US">Issuance Of Prefunded Warrant</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_IssuanceOfPrefundedWarrant" xlink:to="abvc_IssuanceOfPrefundedWarrant_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensation_lbl1" xml:lang="en-US">Share-Based Payment Arrangement, Noncash Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_IncreasedecreaseInSecurityDepositReceived_lbl0" xml:lang="en-US">Increasedecrease In Security Deposit Received</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_IncreasedecreaseInSecurityDepositReceived" xlink:to="abvc_IncreasedecreaseInSecurityDepositReceived_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_NumeratorAbstract_lbl0" xml:lang="en-US">Numerator Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NumeratorAbstract" xlink:to="abvc_NumeratorAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ImpairmentOfEquityInvestments_lbl1" xml:lang="en-US">Impairment Of Equity Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ImpairmentOfEquityInvestments" xlink:to="abvc_ImpairmentOfEquityInvestments_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermBorrowings_lbl1" xml:lang="en-US">Short-Term Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermBorrowings" xlink:to="us-gaap_ShortTermBorrowings_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl1" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WeightedAverageRemainingLeaseTermAbstract_lbl0" xml:lang="en-US">Weighted Average Remaining Lease Term Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageRemainingLeaseTermAbstract" xlink:to="abvc_WeightedAverageRemainingLeaseTermAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties_lbl1" xml:lang="en-US">Proceeds Fromrepayments Of Short Term Borrowings From Third Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" xlink:to="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_lbl0" xml:lang="en-US">Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ResearchAndDevelopmentExpensePolicy_lbl0" xml:lang="en-US">Research and Development Expense, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpensePolicy" xlink:to="us-gaap_ResearchAndDevelopmentExpensePolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SecuritiesPurchaseAgreementMember_lbl1" xml:lang="en-US">Securities Purchase Agreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SecuritiesPurchaseAgreementMember" xlink:to="abvc_SecuritiesPurchaseAgreementMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance_lbl0" xml:lang="en-US">Deferred Tax Assets, Valuation Allowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Capital_lbl0" xml:lang="en-US">Banking Regulation, Total Capital, Actual</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Capital" xlink:to="us-gaap_Capital_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1_lbl2" xml:lang="en-US">Debt Instrument, Convertible, Conversion Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:to="us-gaap_DebtInstrumentConvertibleConversionPrice1_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl0" xml:lang="en-US">Increase (Decrease) in Accounts Receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_DueToshareholdersMember_lbl0" xml:lang="en-US">Due Toshareholders Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DueToshareholdersMember" xlink:to="abvc_DueToshareholdersMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentInterestRateEffectivePercentage_lbl1" xml:lang="en-US">Debt Instrument, Interest Rate, Effective Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:to="us-gaap_DebtInstrumentInterestRateEffectivePercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, Undiscounted Excess Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ResearchAndDevelopmentExpense_lbl0" xml:lang="en-US">Research and Development Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpense" xlink:to="us-gaap_ResearchAndDevelopmentExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit_lbl0" xml:lang="en-US">Current Federal Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:to="us-gaap_CurrentFederalTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LionGeneCorporationtheLionGeneMember_lbl0" xml:lang="en-US">Lion Gene Corporationthe Lion Gene Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LionGeneCorporationtheLionGeneMember" xlink:to="abvc_LionGeneCorporationtheLionGeneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_FairValueOfOptionsGranted_lbl1" xml:lang="en-US">Fair Value Of Options Granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_FairValueOfOptionsGranted" xlink:to="abvc_FairValueOfOptionsGranted_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfStockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfStockholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfStockholdersEquityAbstract_lbl" xml:lang="en-US">Statement of Stockholders&apos; Equity [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfStockholdersEquityAbstract" xlink:to="us-gaap_StatementOfStockholdersEquityAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices_lbl1" xml:lang="en-US">Stock Issued During Period Value Share Based Compensation Services</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices" xlink:to="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl0" xml:lang="en-US">Stock Issued During Period, Value, New Issues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingencies_lbl0" xml:lang="en-US">Commitments and Contingencies</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingencies" xlink:to="us-gaap_CommitmentsAndContingencies_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValue_lbl0" xml:lang="en-US">Common Stock, Value, Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOfWarrants_lbl0" xml:lang="en-US">Proceeds from Issuance of Warrants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfWarrants" xlink:to="us-gaap_ProceedsFromIssuanceOfWarrants_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CathayUnitedLoanAgreementMember_lbl0" xml:lang="en-US">Cathay United Loan Agreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CathayUnitedLoanAgreementMember" xlink:to="abvc_CathayUnitedLoanAgreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl0" xml:lang="en-US">Effect of Exchange Rate on Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Continuing Operations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryRawMaterials_lbl0" xml:lang="en-US">Inventory, Raw Materials, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryRawMaterials" xlink:to="us-gaap_InventoryRawMaterials_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentFeeAmount_lbl0" xml:lang="en-US">Debt Instrument, Fee Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFeeAmount" xlink:to="us-gaap_DebtInstrumentFeeAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember_lbl0" xml:lang="en-US">Bio First Australia Pty Ltdthe Bio First Australia Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember" xlink:to="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProfitLoss_lbl3" xml:lang="en-US">Net Income (Loss), Including Portion Attributable to Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl3"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LoanAgreement_lbl0" xml:lang="en-US">Loan Agreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanAgreement" xlink:to="abvc_LoanAgreement_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_EquityMethodInvestmentsNetAbstract0_lbl0" xml:lang="en-US">Equity Method Investments Net Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EquityMethodInvestmentsNetAbstract0" xlink:to="abvc_EquityMethodInvestmentsNetAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IPOMember_lbl0" xml:lang="en-US">IPO [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IPOMember" xlink:to="us-gaap_IPOMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PurchaseWarrant_lbl1" xml:lang="en-US">Purchase Warrant</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchaseWarrant" xlink:to="abvc_PurchaseWarrant_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PostemploymentBenefitPlansPolicy_lbl0" xml:lang="en-US">Postemployment Benefit Plans, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PostemploymentBenefitPlansPolicy" xlink:to="us-gaap_PostemploymentBenefitPlansPolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventsTextBlock_lbl0" xml:lang="en-US">Subsequent Events [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsTextBlock" xlink:to="us-gaap_SubsequentEventsTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfGoodsAndServicesSold_lbl0" xml:lang="en-US">Cost of Goods and Services Sold</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfGoodsAndServicesSold" xlink:to="us-gaap_CostOfGoodsAndServicesSold_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_TotalRevenues_lbl0" xml:lang="en-US">Total Revenues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TotalRevenues" xlink:to="abvc_TotalRevenues_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock_lbl0" xml:lang="en-US">Basis of Accounting, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:to="us-gaap_BasisOfAccountingPolicyPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UseOfEstimates_lbl0" xml:lang="en-US">Use of Estimates, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UseOfEstimates" xlink:to="us-gaap_UseOfEstimates_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MortgageNotesPayableDisclosureTextBlock_lbl0" xml:lang="en-US">Mortgage Notes Payable Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MortgageNotesPayableDisclosureTextBlock" xlink:to="us-gaap_MortgageNotesPayableDisclosureTextBlock_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementAbstract_lbl" xml:lang="en-US">Income Statement [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeStatementAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherReceivables_lbl1" xml:lang="en-US">Other Receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivables" xlink:to="us-gaap_OtherReceivables_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_DeferredAbstract0_lbl0" xml:lang="en-US">Deferred Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DeferredAbstract0" xlink:to="abvc_DeferredAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MachineryAndEquipmentMember_lbl0" xml:lang="en-US">Machinery and Equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MachineryAndEquipmentMember" xlink:to="us-gaap_MachineryAndEquipmentMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PaycheckProtectionProgramLoanPayableTextBlock_lbl1" xml:lang="en-US">Paycheck Protection Program Loan Payable Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PaycheckProtectionProgramLoanPayableTextBlock" xlink:to="abvc_PaycheckProtectionProgramLoanPayableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockOptionExercisePriceIncrease_lbl1" xml:lang="en-US">Stock Option, Exercise Price, Increase</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockOptionExercisePriceIncrease" xlink:to="us-gaap_StockOptionExercisePriceIncrease_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_lbl0" xml:lang="en-US">Effective Income Tax Rate Reconciliation, Nondeductible Expense, Share-Based Payment Arrangement, Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" xlink:to="us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecuritiesPurchasedUnderAgreementsToResell_lbl0" xml:lang="en-US">Securities Purchased under Agreements to Resell</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecuritiesPurchasedUnderAgreementsToResell" xlink:to="us-gaap_SecuritiesPurchasedUnderAgreementsToResell_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CurrentAbstract_lbl0" xml:lang="en-US">Current Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CurrentAbstract" xlink:to="abvc_CurrentAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CTBCBankMember_lbl0" xml:lang="en-US">CTBCBank Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CTBCBankMember" xlink:to="abvc_CTBCBankMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidInterest_lbl0" xml:lang="en-US">Prepaid Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidInterest" xlink:to="us-gaap_PrepaidInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInCommodityContractAssetsAndLiabilities_lbl0" xml:lang="en-US">Increase (Decrease) in Commodity Contract Assets and Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInCommodityContractAssetsAndLiabilities" xlink:to="us-gaap_IncreaseDecreaseInCommodityContractAssetsAndLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockMember_lbl1" xml:lang="en-US">Common Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BraingenesisBiotechnologyCoLtdMember_lbl0" xml:lang="en-US">Braingenesis Biotechnology Co Ltd Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BraingenesisBiotechnologyCoLtdMember" xlink:to="abvc_BraingenesisBiotechnologyCoLtdMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LindGlobalFundIILPLindMember_lbl0" xml:lang="en-US">Lind Global Fund IILPLind Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LindGlobalFundIILPLindMember" xlink:to="abvc_LindGlobalFundIILPLindMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl0" xml:lang="en-US">Debt Instrument, Interest Rate, Stated Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:to="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ViewTradeSecuritiesIncMember_lbl0" xml:lang="en-US">View Trade Securities Inc Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ViewTradeSecuritiesIncMember" xlink:to="abvc_ViewTradeSecuritiesIncMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment_lbl0" xml:lang="en-US">Interest Income, Securities, US Treasury and Other US Government</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment" xlink:to="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredForeignIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Deferred Foreign Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredForeignIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredForeignIncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl1" xml:lang="en-US">Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:to="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_lbl0" xml:lang="en-US">Share-Based Payment Arrangement [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:to="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactions_lbl0" xml:lang="en-US">Related Parties Transactions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactions" xlink:to="abvc_RelatedPartiesTransactions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BioFirstCorporationMember_lbl0" xml:lang="en-US">Bio First Corporation Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstCorporationMember" xlink:to="abvc_BioFirstCorporationMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares_lbl0" xml:lang="en-US">Stockholders&apos; Equity Note, Changes in Capital Structure, Subsequent Changes to Number of Common Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares" xlink:to="us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryPolicyTextBlock_lbl0" xml:lang="en-US">Inventory, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryPolicyTextBlock" xlink:to="us-gaap_InventoryPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock_lbl0" xml:lang="en-US">Additional Paid in Capital, Common Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalCommonStock" xlink:to="us-gaap_AdditionalPaidInCapitalCommonStock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LabourPensionFundPercentage_lbl1" xml:lang="en-US">Labour Pension Fund Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LabourPensionFundPercentage" xlink:to="abvc_LabourPensionFundPercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax_lbl0" xml:lang="en-US">Accumulated Other Comprehensive (Income) Loss, Defined Benefit Plan, after Tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TemporaryEquityRedemptionPricePerShare_lbl0" xml:lang="en-US">Temporary Equity, Redemption Price Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TemporaryEquityRedemptionPricePerShare" xlink:to="us-gaap_TemporaryEquityRedemptionPricePerShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeBenefitsAndShareBasedCompensation_lbl0" xml:lang="en-US">Employee Benefits and Share-Based Compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeBenefitsAndShareBasedCompensation" xlink:to="us-gaap_EmployeeBenefitsAndShareBasedCompensation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LBGUSAInctheLBGUSAMember_lbl0" xml:lang="en-US">LBGUSAIncthe LBGUSAMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LBGUSAInctheLBGUSAMember" xlink:to="abvc_LBGUSAInctheLBGUSAMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BearInterestRateMember_lbl0" xml:lang="en-US">Bear Interest Rate Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BearInterestRateMember" xlink:to="abvc_BearInterestRateMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl0" xml:lang="en-US">Entity Registrant Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventMember_lbl0" xml:lang="en-US">Subsequent Event [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventMember" xlink:to="us-gaap_SubsequentEventMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WarrantMember_lbl0" xml:lang="en-US">Warrant [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantMember" xlink:to="us-gaap_WarrantMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LoanFromPaycheckProtectionProgram_lbl1" xml:lang="en-US">Loan From Paycheck Protection Program</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanFromPaycheckProtectionProgram" xlink:to="abvc_LoanFromPaycheckProtectionProgram_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInInventories_lbl0" xml:lang="en-US">Increase (Decrease) in Inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInInventories" xlink:to="us-gaap_IncreaseDecreaseInInventories_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ProvisionForDoubtfulAccount_lbl0" xml:lang="en-US">Provision For Doubtful Account</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ProvisionForDoubtfulAccount" xlink:to="abvc_ProvisionForDoubtfulAccount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices_lbl0" xml:lang="en-US">Stock Issued During Period, Shares, Issued for Services</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:to="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_lbl0" xml:lang="en-US">Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger" xlink:to="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BioFirstStockPurchaseAgreementMember_lbl1" xml:lang="en-US">Bio First Stock Purchase Agreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstStockPurchaseAgreementMember" xlink:to="abvc_BioFirstStockPurchaseAgreementMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl1" xml:lang="en-US">Equity Method Investment, Ownership Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiability_lbl0" xml:lang="en-US">Operating Lease, Liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiability" xlink:to="us-gaap_OperatingLeaseLiability_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNotesPayable_lbl0" xml:lang="en-US">Other Notes Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNotesPayable" xlink:to="us-gaap_OtherNotesPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl0" xml:lang="en-US">Liabilities, Current [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Extent Investee Relies Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock" xlink:to="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssetsMiscellaneousNoncurrent_lbl0" xml:lang="en-US">Other Assets, Miscellaneous, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetsMiscellaneousNoncurrent" xlink:to="us-gaap_OtherAssetsMiscellaneousNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CodevelopmentagreementMember_lbl0" xml:lang="en-US">Codevelopmentagreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CodevelopmentagreementMember" xlink:to="abvc_CodevelopmentagreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationDepletionAndAmortization_lbl0" xml:lang="en-US">Depreciation, Depletion and Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationDepletionAndAmortization" xlink:to="us-gaap_DepreciationDepletionAndAmortization_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentAnnualPrincipalPayment_lbl0" xml:lang="en-US">Debt Instrument, Annual Principal Payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentAnnualPrincipalPayment" xlink:to="us-gaap_DebtInstrumentAnnualPrincipalPayment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentDecreaseForgiveness_lbl0" xml:lang="en-US">Debt Instrument, Decrease, Forgiveness</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentDecreaseForgiveness" xlink:to="us-gaap_DebtInstrumentDecreaseForgiveness_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShorttermDebtAverageOutstandingAmount_lbl0" xml:lang="en-US">Short-Term Debt, Average Outstanding Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShorttermDebtAverageOutstandingAmount" xlink:to="us-gaap_ShorttermDebtAverageOutstandingAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BriVisionShareholdersMember_lbl0" xml:lang="en-US">Bri Vision Shareholders Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BriVisionShareholdersMember" xlink:to="abvc_BriVisionShareholdersMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfCashFlowsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfCashFlowsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Statement of Cash Flows [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_StatementOfCashFlowsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpense_lbl1" xml:lang="en-US">Interest Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_TranslationAdjustmentPolicyTextBlock_lbl1" xml:lang="en-US">Translation Adjustment Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TranslationAdjustmentPolicyTextBlock" xlink:to="abvc_TranslationAdjustmentPolicyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PurchasePrice_lbl1" xml:lang="en-US">Purchase Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchasePrice" xlink:to="abvc_PurchasePrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RgeneCorporationMember_lbl0" xml:lang="en-US">Rgene Corporation Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RgeneCorporationMember" xlink:to="abvc_RgeneCorporationMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl0" xml:lang="en-US">Income Tax Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureTextBlock" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits_lbl0" xml:lang="en-US">Stock Issued During Period, Value, Conversion of Units</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:to="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_DueFromOtherRelatedPartiesNoncurrentAmount_lbl1" xml:lang="en-US">Due From Other Related Parties Noncurrent Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DueFromOtherRelatedPartiesNoncurrentAmount" xlink:to="abvc_DueFromOtherRelatedPartiesNoncurrentAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense_lbl0" xml:lang="en-US">Selling, General and Administrative Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentsTextBlock_lbl0" xml:lang="en-US">Equity Method Investments [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentsTextBlock" xlink:to="us-gaap_EquityMethodInvestmentsTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl0" xml:lang="en-US">Liabilities and Equity [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentOtherNet_lbl1" xml:lang="en-US">Property, Plant and Equipment, Other, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentOtherNet" xlink:to="us-gaap_PropertyPlantAndEquipmentOtherNet_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl0" xml:lang="en-US">Stock Issued During Period, Value, Stock Options Exercised</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryWorkInProcess_lbl0" xml:lang="en-US">Inventory, Work in Process, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryWorkInProcess" xlink:to="us-gaap_InventoryWorkInProcess_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_MilestoneRegulatoryPaymentAmountPeriod_lbl1" xml:lang="en-US">Milestone Regulatory Payment Amount Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MilestoneRegulatoryPaymentAmountPeriod" xlink:to="abvc_MilestoneRegulatoryPaymentAmountPeriod_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentRepurchasedFaceAmount_lbl0" xml:lang="en-US">Debt Instrument, Repurchased Face Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentRepurchasedFaceAmount" xlink:to="us-gaap_DebtInstrumentRepurchasedFaceAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl0" xml:lang="en-US">Operating Lease, Weighted Average Remaining Lease Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ContractWithCustomerLiabilityCurrent_lbl0" xml:lang="en-US">Contract with Customer, Liability, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ContractWithCustomerLiabilityCurrent" xlink:to="us-gaap_ContractWithCustomerLiabilityCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockRepurchasedDuringPeriodShares_lbl0" xml:lang="en-US">Stock Repurchased During Period, Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchasedDuringPeriodShares" xlink:to="us-gaap_StockRepurchasedDuringPeriodShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLiabilitiesCurrent_lbl0" xml:lang="en-US">Other Liabilities, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesCurrent" xlink:to="us-gaap_OtherLiabilitiesCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GrossProfit_lbl1" xml:lang="en-US">Gross Profit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CollaborativeArrangementDisclosureTextBlock_lbl0" xml:lang="en-US">Collaborative Arrangement Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CollaborativeArrangementDisclosureTextBlock" xlink:to="us-gaap_CollaborativeArrangementDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BHKCoDevelopmentAggreementMember_lbl0" xml:lang="en-US">BHKCo Development Aggreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BHKCoDevelopmentAggreementMember" xlink:to="abvc_BHKCoDevelopmentAggreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Revenues_lbl1" xml:lang="en-US">Revenues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets_lbl1" xml:lang="en-US">Stock Issued During Period, Value, Purchase of Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets" xlink:to="us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl0" xml:lang="en-US">Liabilities and Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_NetLossPerShareAbstract_lbl0" xml:lang="en-US">Net Loss Per Share Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NetLossPerShareAbstract" xlink:to="abvc_NetLossPerShareAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionDescriptionOfTransaction_lbl0" xml:lang="en-US">Related Party Transaction, Description of Transaction</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionDescriptionOfTransaction" xlink:to="us-gaap_RelatedPartyTransactionDescriptionOfTransaction_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermInvestments_lbl0" xml:lang="en-US">Short-Term Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermInvestments" xlink:to="us-gaap_ShortTermInvestments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueOfAssetsAcquired_lbl0" xml:lang="en-US">Fair Value of Assets Acquired</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueOfAssetsAcquired" xlink:to="us-gaap_FairValueOfAssetsAcquired_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_DescriptionOfConversionPrice_lbl1" xml:lang="en-US">Description Of Conversion Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DescriptionOfConversionPrice" xlink:to="abvc_DescriptionOfConversionPrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CumulativeTransactionAdjustments_lbl1" xml:lang="en-US">Cumulative Transaction Adjustments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CumulativeTransactionAdjustments" xlink:to="abvc_CumulativeTransactionAdjustments_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PercentageOfCashPermium_lbl1" xml:lang="en-US">Percentage Of Cash Permium</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfCashPermium" xlink:to="abvc_PercentageOfCashPermium_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestments_lbl0" xml:lang="en-US">Equity Method Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestments" xlink:to="us-gaap_EquityMethodInvestments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PurchasePricePerShare_lbl1" xml:lang="en-US">Purchase Price Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchasePricePerShare" xlink:to="abvc_PurchasePricePerShare_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestIncomeOther_lbl0" xml:lang="en-US">Interest Income, Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestIncomeOther" xlink:to="us-gaap_InterestIncomeOther_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInDueToRelatedParties_lbl0" xml:lang="en-US">Increase (Decrease) in Due to Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDueToRelatedParties" xlink:to="us-gaap_IncreaseDecreaseInDueToRelatedParties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConvertiblePromissoryNoteValue_lbl1" xml:lang="en-US">Convertible Promissory Note Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertiblePromissoryNoteValue" xlink:to="abvc_ConvertiblePromissoryNoteValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrent_lbl1" xml:lang="en-US">Assets, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PromissoryNoteDescription_lbl1" xml:lang="en-US">Promissory Note Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PromissoryNoteDescription" xlink:to="abvc_PromissoryNoteDescription_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermLineOfCredit_lbl0" xml:lang="en-US">Long-Term Line of Credit, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermLineOfCredit" xlink:to="us-gaap_LongTermLineOfCredit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl0" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesIssued_lbl1" xml:lang="en-US">Common Stock, Shares, Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl0" xml:lang="en-US">Entity Emerging Growth Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl0" xml:lang="en-US">Class of Warrant or Right, Exercise Price of Warrants or Rights</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl0" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BHKCoDevelopmentsAgreementMember_lbl0" xml:lang="en-US">BHKCo Developments Agreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BHKCoDevelopmentsAgreementMember" xlink:to="abvc_BHKCoDevelopmentsAgreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OperatingLeasesMember_lbl0" xml:lang="en-US">Operating Leases Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesMember" xlink:to="abvc_OperatingLeasesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentRepaidPrincipal_lbl0" xml:lang="en-US">Debt Instrument, Repaid, Principal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentRepaidPrincipal" xlink:to="us-gaap_DebtInstrumentRepaidPrincipal_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses_lbl0" xml:lang="en-US">Increasedecrease In Inventory Allowance For Valuation Losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses" xlink:to="abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrivatePlacementMember_lbl0" xml:lang="en-US">Private Placement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrivatePlacementMember" xlink:to="us-gaap_PrivatePlacementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_StockBasedCompensationForEmployees_lbl1" xml:lang="en-US">Stock Based Compensation For Employees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockBasedCompensationForEmployees" xlink:to="abvc_StockBasedCompensationForEmployees_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsNoncurrent_lbl1" xml:lang="en-US">Assets, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsNoncurrent" xlink:to="us-gaap_AssetsNoncurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentPaymentTerms_lbl0" xml:lang="en-US">Debt Instrument, Payment Terms</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPaymentTerms" xlink:to="us-gaap_DebtInstrumentPaymentTerms_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl0" xml:lang="en-US">Accounts Receivable, after Allowance for Credit Loss, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapital_lbl0" xml:lang="en-US">Additional Paid in Capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapital" xlink:to="us-gaap_AdditionalPaidInCapital_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BioFirstAustraliaMember_lbl0" xml:lang="en-US">Bio First Australia Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstAustraliaMember" xlink:to="abvc_BioFirstAustraliaMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleLongTermNotesPayable_lbl0" xml:lang="en-US">Convertible Notes Payable, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleLongTermNotesPayable" xlink:to="us-gaap_ConvertibleLongTermNotesPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal_lbl1" xml:lang="en-US">Debt Instrument, Convertible, If-converted Value in Excess of Principal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal" xlink:to="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredOfferingCosts_lbl0" xml:lang="en-US">Deferred Offering Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredOfferingCosts" xlink:to="us-gaap_DeferredOfferingCosts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityOther_lbl0" xml:lang="en-US">Stockholders&apos; Equity, Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityOther" xlink:to="us-gaap_StockholdersEquityOther_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WeightedAverageNumberOfSharesDiluted_lbl1" xml:lang="en-US">Weighted Average Number Of Shares Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageNumberOfSharesDiluted" xlink:to="abvc_WeightedAverageNumberOfSharesDiluted_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansAndLeasesReceivableRelatedParties_lbl0" xml:lang="en-US">Loans and Leases Receivable, Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansAndLeasesReceivableRelatedParties" xlink:to="us-gaap_LoansAndLeasesReceivableRelatedParties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Cash_lbl0" xml:lang="en-US">Cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Cash" xlink:to="us-gaap_Cash_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_lbl0" xml:lang="en-US">APIC, Share-Based Payment Arrangement, Option, Increase for Cost Recognition</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears_lbl1" xml:lang="en-US">Operating Leases Future Minimum Payment Due In Two Years</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset_lbl1" xml:lang="en-US">Operating Lease, Right-of-Use Asset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAsset" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ServiceAgreementsMember_lbl0" xml:lang="en-US">Service Agreements [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ServiceAgreementsMember" xlink:to="us-gaap_ServiceAgreementsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_lbl0" xml:lang="en-US">Share-Based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharesOutstanding_lbl1" xml:lang="en-US">Shares, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock_lbl1" xml:lang="en-US">Schedule Of Revenue Due From Related Party Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock" xlink:to="abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LBGUSAMember_lbl0" xml:lang="en-US">LBGUSAMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LBGUSAMember" xlink:to="abvc_LBGUSAMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl0" xml:lang="en-US">Accrued Liabilities, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PercentageOfCommonSharesIssuedAndOutstanding_lbl1" xml:lang="en-US">Percentage Of Common Shares Issued And Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfCommonSharesIssuedAndOutstanding" xlink:to="abvc_PercentageOfCommonSharesIssuedAndOutstanding_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent_lbl1" xml:lang="en-US">Operating Lease, Liability, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ZhonghuiMember_lbl0" xml:lang="en-US">Zhonghui Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ZhonghuiMember" xlink:to="abvc_ZhonghuiMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl0" xml:lang="en-US">Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseExpense_lbl0" xml:lang="en-US">Operating Lease, Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseExpense" xlink:to="us-gaap_OperatingLeaseExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNonoperatingIncomeExpense_lbl0" xml:lang="en-US">Other Nonoperating Income (Expense)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_OtherNonoperatingIncomeExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AsiaGeneCorporationtheAsiaGeneMember_lbl0" xml:lang="en-US">Asia Gene Corporationthe Asia Gene Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AsiaGeneCorporationtheAsiaGeneMember" xlink:to="abvc_AsiaGeneCorporationtheAsiaGeneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherDeferredCostsGross_lbl0" xml:lang="en-US">Other Deferred Costs, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherDeferredCostsGross" xlink:to="us-gaap_OtherDeferredCostsGross_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WorkingCapital_lbl1" xml:lang="en-US">Working Capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WorkingCapital" xlink:to="abvc_WorkingCapital_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsAbstract_lbl0" xml:lang="en-US">Cash and Cash Equivalents [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAbstract" xlink:to="us-gaap_CashAndCashEquivalentsAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_StockBasedCompensationForNonemployees_lbl1" xml:lang="en-US">Stock Based Compensation For Nonemployees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockBasedCompensationForNonemployees" xlink:to="abvc_StockBasedCompensationForNonemployees_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScenarioForecastMember_lbl0" xml:lang="en-US">Forecast [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScenarioForecastMember" xlink:to="srt_ScenarioForecastMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansPayable_lbl2" xml:lang="en-US">Loans Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayable" xlink:to="us-gaap_LoansPayable_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OperatingSubleaseIncomeRelatedParties_lbl1" xml:lang="en-US">Operating Sublease Income Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingSubleaseIncomeRelatedParties" xlink:to="abvc_OperatingSubleaseIncomeRelatedParties_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsAbstract_lbl0" xml:lang="en-US">Assets [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl1" xml:lang="en-US">Operating Lease, Liability, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AggregateCommonStockShares_lbl1" xml:lang="en-US">Aggregate Common Stock Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregateCommonStockShares" xlink:to="abvc_AggregateCommonStockShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl0" xml:lang="en-US">Entity Small Business</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharesIssuedPricePerShare_lbl0" xml:lang="en-US">Shares Issued, Price Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssuedPricePerShare" xlink:to="us-gaap_SharesIssuedPricePerShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl1" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfLongTermInvestmentTableTextBlock_lbl0" xml:lang="en-US">Schedule Of Long Term Investment Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfLongTermInvestmentTableTextBlock" xlink:to="abvc_ScheduleOfLongTermInvestmentTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract38_lbl0" xml:lang="en-US">Unlabeled Abstract38</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract38" xlink:to="abvc_UnlabeledAbstract38_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecurityDeposit_lbl0" xml:lang="en-US">Security Deposit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecurityDeposit" xlink:to="us-gaap_SecurityDeposit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract39_lbl0" xml:lang="en-US">Unlabeled Abstract39</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract39" xlink:to="abvc_UnlabeledAbstract39_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OtherThanTemporaryImpairmentPolicyTextBlock_lbl1" xml:lang="en-US">Other Than Temporary Impairment Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OtherThanTemporaryImpairmentPolicyTextBlock" xlink:to="abvc_OtherThanTemporaryImpairmentPolicyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestPaidNet_lbl0" xml:lang="en-US">Interest Paid, Excluding Capitalized Interest, Operating Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPaidNet" xlink:to="us-gaap_InterestPaidNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyMember_lbl1" xml:lang="en-US">Related Party [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyMember" xlink:to="us-gaap_RelatedPartyMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl0" xml:lang="en-US">Equity [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConstructionInProgressMember_lbl1" xml:lang="en-US">Construction in Progress [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConstructionInProgressMember" xlink:to="us-gaap_ConstructionInProgressMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract40_lbl0" xml:lang="en-US">Unlabeled Abstract40</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract40" xlink:to="abvc_UnlabeledAbstract40_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SeveralLoanAgreementsMember_lbl0" xml:lang="en-US">Several Loan Agreements Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SeveralLoanAgreementsMember" xlink:to="abvc_SeveralLoanAgreementsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract43_lbl0" xml:lang="en-US">Unlabeled Abstract43</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract43" xlink:to="abvc_UnlabeledAbstract43_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract44_lbl0" xml:lang="en-US">Unlabeled Abstract44</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract44" xlink:to="abvc_UnlabeledAbstract44_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl0" xml:lang="en-US">Cash and Cash Equivalents, at Carrying Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract41_lbl0" xml:lang="en-US">Unlabeled Abstract41</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract41" xlink:to="abvc_UnlabeledAbstract41_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract42_lbl0" xml:lang="en-US">Unlabeled Abstract42</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract42" xlink:to="abvc_UnlabeledAbstract42_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract47_lbl0" xml:lang="en-US">Unlabeled Abstract47</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract47" xlink:to="abvc_UnlabeledAbstract47_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract48_lbl0" xml:lang="en-US">Unlabeled Abstract48</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract48" xlink:to="abvc_UnlabeledAbstract48_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable_lbl0" xml:lang="en-US">Increase (Decrease) in Accounts Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract45_lbl0" xml:lang="en-US">Unlabeled Abstract45</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract45" xlink:to="abvc_UnlabeledAbstract45_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract46_lbl0" xml:lang="en-US">Unlabeled Abstract46</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract46" xlink:to="abvc_UnlabeledAbstract46_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract49_lbl0" xml:lang="en-US">Unlabeled Abstract49</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract49" xlink:to="abvc_UnlabeledAbstract49_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BioHopeKingCorporationMember_lbl0" xml:lang="en-US">Bio Hope King Corporation Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioHopeKingCorporationMember" xlink:to="abvc_BioHopeKingCorporationMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_KimhoConsultantsCoLtdtheKimhoMember_lbl0" xml:lang="en-US">Kimho Consultants Co Ltdthe Kimho Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_KimhoConsultantsCoLtdtheKimhoMember" xlink:to="abvc_KimhoConsultantsCoLtdtheKimhoMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl1" xml:lang="en-US">Stock Issued During Period, Shares, New Issues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_lbl0" xml:lang="en-US">Goodwill and Intangible Assets, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:to="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock_lbl0" xml:lang="en-US">Business Description and Basis of Presentation [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:to="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfPropertyAndEquipmentAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfPropertyAndEquipmentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfPropertyAndEquipmentAbstract_lbl" xml:lang="en-US">Schedule Of Property And Equipment Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfPropertyAndEquipmentAbstract" xlink:to="abvc_ScheduleOfPropertyAndEquipmentAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsMember_lbl0" xml:lang="en-US">Retained Earnings [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsMember" xlink:to="us-gaap_RetainedEarningsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract50_lbl0" xml:lang="en-US">Unlabeled Abstract50</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract50" xlink:to="abvc_UnlabeledAbstract50_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AsiaGeneMember_lbl0" xml:lang="en-US">Asia Gene Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AsiaGeneMember" xlink:to="abvc_AsiaGeneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract51_lbl0" xml:lang="en-US">Unlabeled Abstract51</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract51" xlink:to="abvc_UnlabeledAbstract51_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesIssued_lbl0" xml:lang="en-US">Preferred Stock, Shares Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesIssued" xlink:to="us-gaap_PreferredStockSharesIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract52_lbl0" xml:lang="en-US">Unlabeled Abstract52</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract52" xlink:to="abvc_UnlabeledAbstract52_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract53_lbl0" xml:lang="en-US">Unlabeled Abstract53</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract53" xlink:to="abvc_UnlabeledAbstract53_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_BoardOfDirectorsChairmanMember_lbl0" xml:lang="en-US">Board of Directors Chairman [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_BoardOfDirectorsChairmanMember" xlink:to="srt_BoardOfDirectorsChairmanMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract18_lbl0" xml:lang="en-US">Unlabeled Abstract18</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract18" xlink:to="abvc_UnlabeledAbstract18_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract19_lbl0" xml:lang="en-US">Unlabeled Abstract19</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract19" xlink:to="abvc_UnlabeledAbstract19_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract16_lbl0" xml:lang="en-US">Unlabeled Abstract16</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract16" xlink:to="abvc_UnlabeledAbstract16_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract17_lbl0" xml:lang="en-US">Unlabeled Abstract17</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract17" xlink:to="abvc_UnlabeledAbstract17_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDue_lbl1" xml:lang="en-US">Operating Leases Future Minimum Payment Due</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDue" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PurchaseAdditionalShares_lbl1" xml:lang="en-US">Purchase Additional Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchaseAdditionalShares" xlink:to="abvc_PurchaseAdditionalShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestrictedCash_lbl0" xml:lang="en-US">Restricted Cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedCash" xlink:to="us-gaap_RestrictedCash_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseNoncurrent_lbl0" xml:lang="en-US">Prepaid Expense, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseNoncurrent" xlink:to="us-gaap_PrepaidExpenseNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtPercentageBearingVariableInterestRate_lbl0" xml:lang="en-US">Long-Term Debt, Percentage Bearing Variable Interest, Percentage Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtPercentageBearingVariableInterestRate" xlink:to="us-gaap_LongTermDebtPercentageBearingVariableInterestRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign_lbl1" xml:lang="en-US">Deferred Tax Assets, Operating Loss Carryforwards, Foreign</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RgeneMember_lbl0" xml:lang="en-US">Rgene Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RgeneMember" xlink:to="abvc_RgeneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteSubscriptionsReceivable_lbl0" xml:lang="en-US">Stockholders&apos; Equity Note, Subscriptions Receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteSubscriptionsReceivable" xlink:to="us-gaap_StockholdersEquityNoteSubscriptionsReceivable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MaximumMember_lbl0" xml:lang="en-US">Maximum [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MaximumMember" xlink:to="srt_MaximumMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_DenominatorAbstract1_lbl0" xml:lang="en-US">Denominator Abstract1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DenominatorAbstract1" xlink:to="abvc_DenominatorAbstract1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermInvestments_lbl0" xml:lang="en-US">Long-Term Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermInvestments" xlink:to="us-gaap_LongTermInvestments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract21_lbl0" xml:lang="en-US">Unlabeled Abstract21</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract21" xlink:to="abvc_UnlabeledAbstract21_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillImpairmentLoss_lbl0" xml:lang="en-US">Goodwill, Impairment Loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillImpairmentLoss" xlink:to="us-gaap_GoodwillImpairmentLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherTaxExpenseBenefit_lbl0" xml:lang="en-US">Other Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherTaxExpenseBenefit" xlink:to="us-gaap_OtherTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionAmountsOfTransaction_lbl0" xml:lang="en-US">Related Party Transaction, Amounts of Transaction</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionAmountsOfTransaction" xlink:to="us-gaap_RelatedPartyTransactionAmountsOfTransaction_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract22_lbl0" xml:lang="en-US">Unlabeled Abstract22</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract22" xlink:to="abvc_UnlabeledAbstract22_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract20_lbl0" xml:lang="en-US">Unlabeled Abstract20</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract20" xlink:to="abvc_UnlabeledAbstract20_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract25_lbl0" xml:lang="en-US">Unlabeled Abstract25</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract25" xlink:to="abvc_UnlabeledAbstract25_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_DenominatorAbstract0_lbl0" xml:lang="en-US">Denominator Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DenominatorAbstract0" xlink:to="abvc_DenominatorAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Purchase Price of Common Stock, Percent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl0" xml:lang="en-US">Common Stock, Par or Stated Value Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract26_lbl0" xml:lang="en-US">Unlabeled Abstract26</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract26" xlink:to="abvc_UnlabeledAbstract26_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract23_lbl0" xml:lang="en-US">Unlabeled Abstract23</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract23" xlink:to="abvc_UnlabeledAbstract23_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RepaymentOfNotesPayable_lbl0" xml:lang="en-US">Repayment Of Notes Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RepaymentOfNotesPayable" xlink:to="abvc_RepaymentOfNotesPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract24_lbl0" xml:lang="en-US">Unlabeled Abstract24</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract24" xlink:to="abvc_UnlabeledAbstract24_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract29_lbl0" xml:lang="en-US">Unlabeled Abstract29</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract29" xlink:to="abvc_UnlabeledAbstract29_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract27_lbl0" xml:lang="en-US">Unlabeled Abstract27</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract27" xlink:to="abvc_UnlabeledAbstract27_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract28_lbl0" xml:lang="en-US">Unlabeled Abstract28</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract28" xlink:to="abvc_UnlabeledAbstract28_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Depreciation_lbl0" xml:lang="en-US">Depreciation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Depreciation" xlink:to="us-gaap_Depreciation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears_lbl1" xml:lang="en-US">Operating Leases Future Minimum Payment Due In Four Years</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOfLongTermDebt_lbl0" xml:lang="en-US">Proceeds from Issuance of Long-Term Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfLongTermDebt" xlink:to="us-gaap_ProceedsFromIssuanceOfLongTermDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_lbl1" xml:lang="en-US">Class of Warrant or Right, Number of Securities Called by Warrants or Rights</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl0" xml:lang="en-US">Prepaid Expense and Other Assets, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GainLossOnSalesOfLoansNet_lbl0" xml:lang="en-US">Gain (Loss) on Sales of Loans, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnSalesOfLoansNet" xlink:to="us-gaap_GainLossOnSalesOfLoansNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryFinishedGoods_lbl0" xml:lang="en-US">Inventory, Finished Goods, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryFinishedGoods" xlink:to="us-gaap_InventoryFinishedGoods_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_DueFromRelatedPartiesNoncurrents_lbl0" xml:lang="en-US">Due From Related Parties Noncurrents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DueFromRelatedPartiesNoncurrents" xlink:to="abvc_DueFromRelatedPartiesNoncurrents_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract32_lbl0" xml:lang="en-US">Unlabeled Abstract32</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract32" xlink:to="abvc_UnlabeledAbstract32_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract33_lbl0" xml:lang="en-US">Unlabeled Abstract33</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract33" xlink:to="abvc_UnlabeledAbstract33_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract30_lbl0" xml:lang="en-US">Unlabeled Abstract30</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract30" xlink:to="abvc_UnlabeledAbstract30_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract31_lbl0" xml:lang="en-US">Unlabeled Abstract31</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract31" xlink:to="abvc_UnlabeledAbstract31_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract36_lbl0" xml:lang="en-US">Unlabeled Abstract36</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract36" xlink:to="abvc_UnlabeledAbstract36_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract37_lbl0" xml:lang="en-US">Unlabeled Abstract37</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract37" xlink:to="abvc_UnlabeledAbstract37_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract34_lbl0" xml:lang="en-US">Unlabeled Abstract34</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract34" xlink:to="abvc_UnlabeledAbstract34_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract35_lbl0" xml:lang="en-US">Unlabeled Abstract35</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract35" xlink:to="abvc_UnlabeledAbstract35_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeStockOptionMember_lbl0" xml:lang="en-US">Share-Based Payment Arrangement, Option [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeStockOptionMember" xlink:to="us-gaap_EmployeeStockOptionMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue_lbl0" xml:lang="en-US">Restricted Cash and Cash Equivalents, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl1" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl0" xml:lang="en-US">Property, Plant and Equipment, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsAndOtherReceivablesNetCurrent_lbl0" xml:lang="en-US">Accounts and Other Receivables, Net, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:to="us-gaap_AccountsAndOtherReceivablesNetCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_EquityMethodInvestmentsNetAbstract_lbl0" xml:lang="en-US">Equity Method Investments Net Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EquityMethodInvestmentsNetAbstract" xlink:to="abvc_EquityMethodInvestmentsNetAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Intrinsic Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpenseOther_lbl0" xml:lang="en-US">Interest Expense, Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseOther" xlink:to="us-gaap_InterestExpenseOther_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_lbl1" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ExcessStockSharesAuthorized_lbl0" xml:lang="en-US">Excess Stock, Shares Authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ExcessStockSharesAuthorized" xlink:to="us-gaap_ExcessStockSharesAuthorized_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureTextBlock_lbl0" xml:lang="en-US">Debt Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureTextBlock" xlink:to="us-gaap_DebtDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WeightedAverageDiscountRateAbstract_lbl0" xml:lang="en-US">Weighted Average Discount Rate Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageDiscountRateAbstract" xlink:to="abvc_WeightedAverageDiscountRateAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WallachBethCapitalLLCMember_lbl0" xml:lang="en-US">Wallach Beth Capital LLCMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WallachBethCapitalLLCMember" xlink:to="abvc_WallachBethCapitalLLCMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl0" xml:lang="en-US">Increase (Decrease) in Operating Capital [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AmkeyVenturesLLCAmkeyMember_lbl0" xml:lang="en-US">Amkey Ventures LLCAmkey Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AmkeyVenturesLLCAmkeyMember" xlink:to="abvc_AmkeyVenturesLLCAmkeyMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLiabilities_lbl1" xml:lang="en-US">Other Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilities" xlink:to="us-gaap_OtherLiabilities_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NoncashInvestingAndFinancingItemsAbstract_lbl0" xml:lang="en-US">Noncash Investing and Financing Items [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncashInvestingAndFinancingItemsAbstract" xlink:to="us-gaap_NoncashInvestingAndFinancingItemsAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RepaymentOfShorttermLoan_lbl0" xml:lang="en-US">Repayment Of Shortterm Loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RepaymentOfShorttermLoan" xlink:to="abvc_RepaymentOfShorttermLoan_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract10_lbl0" xml:lang="en-US">Unlabeled Abstract10</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract10" xlink:to="abvc_UnlabeledAbstract10_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract11_lbl0" xml:lang="en-US">Unlabeled Abstract11</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract11" xlink:to="abvc_UnlabeledAbstract11_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract14_lbl0" xml:lang="en-US">Unlabeled Abstract14</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract14" xlink:to="abvc_UnlabeledAbstract14_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ABVCBioPharmaHKLimitedMember_lbl0" xml:lang="en-US">ABVCBio Pharma HKLimited Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ABVCBioPharmaHKLimitedMember" xlink:to="abvc_ABVCBioPharmaHKLimitedMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract15_lbl0" xml:lang="en-US">Unlabeled Abstract15</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract15" xlink:to="abvc_UnlabeledAbstract15_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_EugeneJiangMember_lbl0" xml:lang="en-US">Eugene Jiang Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EugeneJiangMember" xlink:to="abvc_EugeneJiangMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ForgivenAmountPercentageUsedForPayroll_lbl1" xml:lang="en-US">Forgiven Amount Percentage Used For Payroll</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ForgivenAmountPercentageUsedForPayroll" xlink:to="abvc_ForgivenAmountPercentageUsedForPayroll_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract12_lbl0" xml:lang="en-US">Unlabeled Abstract12</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract12" xlink:to="abvc_UnlabeledAbstract12_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures in Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract13_lbl0" xml:lang="en-US">Unlabeled Abstract13</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract13" xlink:to="abvc_UnlabeledAbstract13_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentsMember_lbl0" xml:lang="en-US">Equity Method Investments [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentsMember" xlink:to="us-gaap_EquityMethodInvestmentsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock_lbl0" xml:lang="en-US">Schedule Of Account Receivable Due From Related Parties Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock" xlink:to="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_lbl0" xml:lang="en-US">Class of Warrant or Right, Number of Securities Called by Each Warrant or Right</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConstructioninProgressPolicyTextBlock_lbl1" xml:lang="en-US">Constructionin Progress Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConstructioninProgressPolicyTextBlock" xlink:to="abvc_ConstructioninProgressPolicyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_lbl0" xml:lang="en-US">Comprehensive Income (Loss), Net of Tax, Attributable to Parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock_lbl1" xml:lang="en-US">Operating Lease, Lease Income [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock" xlink:to="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract2_lbl0" xml:lang="en-US">Unlabeled Abstract2</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract2" xlink:to="abvc_UnlabeledAbstract2_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LoanFromPaycheckProtectionPrograms_lbl1" xml:lang="en-US">Loan From Paycheck Protection Programs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanFromPaycheckProtectionPrograms" xlink:to="abvc_LoanFromPaycheckProtectionPrograms_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract1_lbl0" xml:lang="en-US">Unlabeled Abstract1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract1" xlink:to="abvc_UnlabeledAbstract1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract4_lbl0" xml:lang="en-US">Unlabeled Abstract4</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract4" xlink:to="abvc_UnlabeledAbstract4_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsOfStockIssuanceCosts_lbl0" xml:lang="en-US">Payments of Stock Issuance Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsOfStockIssuanceCosts" xlink:to="us-gaap_PaymentsOfStockIssuanceCosts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract3_lbl0" xml:lang="en-US">Unlabeled Abstract3</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract3" xlink:to="abvc_UnlabeledAbstract3_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract0_lbl0" xml:lang="en-US">Unlabeled Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract0" xlink:to="abvc_UnlabeledAbstract0_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfIncomeTaxExpenseAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfIncomeTaxExpenseAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfIncomeTaxExpenseAbstract_lbl" xml:lang="en-US">Schedule Of Income Tax Expense Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfIncomeTaxExpenseAbstract" xlink:to="abvc_ScheduleOfIncomeTaxExpenseAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PercentageOfAverageAmount_lbl1" xml:lang="en-US">Percentage Of Average Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfAverageAmount" xlink:to="abvc_PercentageOfAverageAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract9_lbl0" xml:lang="en-US">Unlabeled Abstract9</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract9" xlink:to="abvc_UnlabeledAbstract9_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract6_lbl0" xml:lang="en-US">Unlabeled Abstract6</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract6" xlink:to="abvc_UnlabeledAbstract6_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract5_lbl0" xml:lang="en-US">Unlabeled Abstract5</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract5" xlink:to="abvc_UnlabeledAbstract5_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract8_lbl0" xml:lang="en-US">Unlabeled Abstract8</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract8" xlink:to="abvc_UnlabeledAbstract8_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract7_lbl0" xml:lang="en-US">Unlabeled Abstract7</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract7" xlink:to="abvc_UnlabeledAbstract7_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleDebt_lbl0" xml:lang="en-US">Convertible Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleDebt" xlink:to="us-gaap_ConvertibleDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ShareOfEquityMethodInvesteeLosses_lbl1" xml:lang="en-US">Share Of Equity Method Investee Losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShareOfEquityMethodInvesteeLosses" xlink:to="abvc_ShareOfEquityMethodInvesteeLosses_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LoanAmout_lbl1" xml:lang="en-US">Loan Amout</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanAmout" xlink:to="abvc_LoanAmout_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryDisclosureTextBlock_lbl0" xml:lang="en-US">Inventory Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryDisclosureTextBlock" xlink:to="us-gaap_InventoryDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl0" xml:lang="en-US">Cash and Cash Equivalents, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount_lbl0" xml:lang="en-US">Security Sold Short, Principal Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount" xlink:to="us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SeriesAWarrantsMember_lbl0" xml:lang="en-US">Series AWarrants Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SeriesAWarrantsMember" xlink:to="abvc_SeriesAWarrantsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentInterestRateIncreaseDecrease_lbl0" xml:lang="en-US">Debt Instrument, Interest Rate, Increase (Decrease)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateIncreaseDecrease" xlink:to="us-gaap_DebtInstrumentInterestRateIncreaseDecrease_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Remaining Contractual Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UnsecuredDebt_lbl0" xml:lang="en-US">Unsecured Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnsecuredDebt" xlink:to="us-gaap_UnsecuredDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AgreementDescription_lbl1" xml:lang="en-US">Agreement Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AgreementDescription" xlink:to="abvc_AgreementDescription_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract_lbl0" xml:lang="en-US">Unlabeled Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract" xlink:to="abvc_UnlabeledAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockConvertibleConversionPrice_lbl0" xml:lang="en-US">Preferred Stock, Convertible, Conversion Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockConvertibleConversionPrice" xlink:to="us-gaap_PreferredStockConvertibleConversionPrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl1" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther_lbl0" xml:lang="en-US">Stock Issued During Period, Shares, Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesOther" xlink:to="us-gaap_StockIssuedDuringPeriodSharesOther_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OperatingLeaseLiabilitienoncurrent_lbl1" xml:lang="en-US">Operating Lease Liabilitienoncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeaseLiabilitienoncurrent" xlink:to="abvc_OperatingLeaseLiabilitienoncurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableInterestBearingInterestRate_lbl0" xml:lang="en-US">Accounts Payable, Interest-Bearing, Interest Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableInterestBearingInterestRate" xlink:to="us-gaap_AccountsPayableInterestBearingInterestRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year Two</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CathayUnitedBankMember_lbl0" xml:lang="en-US">Cathay United Bank Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CathayUnitedBankMember" xlink:to="abvc_CathayUnitedBankMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfRevenueFromRelatedPartyTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Revenue From Related Party Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfRevenueFromRelatedPartyTableTextBlock" xlink:to="abvc_ScheduleOfRevenueFromRelatedPartyTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_lbl0" xml:lang="en-US">Related Party Transactions Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:to="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl2" xml:lang="en-US">Equity, Including Portion Attributable to Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MinorityInterest_lbl0" xml:lang="en-US">Equity, Attributable to Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterest" xlink:to="us-gaap_MinorityInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl0" xml:lang="en-US">Share-Based Payment Arrangement, Option, Activity [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl0" xml:lang="en-US">Property, Plant and Equipment, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOtherReceivables_lbl0" xml:lang="en-US">Increase (Decrease) in Other Receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherReceivables" xlink:to="us-gaap_IncreaseDecreaseInOtherReceivables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LandMember_lbl0" xml:lang="en-US">Land [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LandMember" xlink:to="us-gaap_LandMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl1" xml:lang="en-US">Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction_lbl0" xml:lang="en-US">Sale of Stock, Number of Shares Issued in Transaction</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction" xlink:to="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfDebtTableTextBlock_lbl0" xml:lang="en-US">Schedule of Debt [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDebtTableTextBlock" xlink:to="us-gaap_ScheduleOfDebtTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BioLiteJapanMember_lbl0" xml:lang="en-US">Bio Lite Japan Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioLiteJapanMember" xlink:to="abvc_BioLiteJapanMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfFinancialPositionAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Statement of Financial Position [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_StatementOfFinancialPositionAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl2" xml:lang="en-US">Debt Instrument, Increase, Accrued Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_GrossProceeds_lbl1" xml:lang="en-US">Gross Proceeds</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GrossProceeds" xlink:to="abvc_GrossProceeds_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_DueToRelatedPartyCurrentAndNoncurrent_lbl1" xml:lang="en-US">Due To Related Party Current And Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DueToRelatedPartyCurrentAndNoncurrent" xlink:to="abvc_DueToRelatedPartyCurrentAndNoncurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment_lbl0" xml:lang="en-US">Deferred Tax Assets, Property, Plant and Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment" xlink:to="us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueMeasurementPolicyPolicyTextBlock_lbl0" xml:lang="en-US">Fair Value Measurement, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" xlink:to="us-gaap_FairValueMeasurementPolicyPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherCostOfOperatingRevenue_lbl0" xml:lang="en-US">Other Cost of Operating Revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherCostOfOperatingRevenue" xlink:to="us-gaap_OtherCostOfOperatingRevenue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeaseCostTableTextBlock_lbl1" xml:lang="en-US">Lease, Cost [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseCostTableTextBlock" xlink:to="us-gaap_LeaseCostTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Deferred State and Local Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SeriesBWarrantsMember_lbl0" xml:lang="en-US">Series BWarrants Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SeriesBWarrantsMember" xlink:to="abvc_SeriesBWarrantsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_lbl0" xml:lang="en-US">Stock Issued During Period, Shares, Conversion of Convertible Securities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:to="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl0" xml:lang="en-US">New Accounting Pronouncements, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl0" xml:lang="en-US">Property, Plant and Equipment Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl1" xml:lang="en-US">Proceeds from Issuance of Common Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock_lbl0" xml:lang="en-US">Schedule of Related Party Transactions [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WeightedAverageSharesOutstandingAbstract_lbl0" xml:lang="en-US">Weighted Average Shares Outstanding Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageSharesOutstandingAbstract" xlink:to="abvc_WeightedAverageSharesOutstandingAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfRevenueFromRelatedPartyAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfRevenueFromRelatedPartyAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfRevenueFromRelatedPartyAbstract_lbl" xml:lang="en-US">Schedule Of Revenue From Related Party Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfRevenueFromRelatedPartyAbstract" xlink:to="abvc_ScheduleOfRevenueFromRelatedPartyAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock_lbl0" xml:lang="en-US">Condensed Balance Sheet [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:to="srt_ScheduleOfCondensedBalanceSheetTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInDueFromRelatedParties_lbl0" xml:lang="en-US">Increase (Decrease) in Due from Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDueFromRelatedParties" xlink:to="us-gaap_IncreaseDecreaseInDueFromRelatedParties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AggregatedAmount_lbl1" xml:lang="en-US">Aggregated Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregatedAmount" xlink:to="abvc_AggregatedAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BiokeyMember_lbl0" xml:lang="en-US">Biokey Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BiokeyMember" xlink:to="abvc_BiokeyMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LoanAgreementMember_lbl0" xml:lang="en-US">Loan Agreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanAgreementMember" xlink:to="abvc_LoanAgreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BioFirstCorporationtheBioFirstMember_lbl0" xml:lang="en-US">Bio First Corporationthe Bio First Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstCorporationtheBioFirstMember" xlink:to="abvc_BioFirstCorporationtheBioFirstMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl0" xml:lang="en-US">Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl0" xml:lang="en-US">Property, Plant and Equipment [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_YuanGeneMember_lbl0" xml:lang="en-US">Yuan Gene Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_YuanGeneMember" xlink:to="abvc_YuanGeneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingExpenses_lbl0" xml:lang="en-US">Operating Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_OperatingExpenses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_DefinedBenefitPlanFundedPercentages_lbl1" xml:lang="en-US">Defined Benefit Plan Funded Percentages</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DefinedBenefitPlanFundedPercentages" xlink:to="abvc_DefinedBenefitPlanFundedPercentages_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AccountingTreatmentDescription_lbl1" xml:lang="en-US">Accounting Treatment Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AccountingTreatmentDescription" xlink:to="abvc_AccountingTreatmentDescription_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeCollateralRightToReclaimCash_lbl0" xml:lang="en-US">Derivative Liability, Subject to Master Netting Arrangement, Collateral, Right to Reclaim Cash Not Offset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeCollateralRightToReclaimCash" xlink:to="us-gaap_DerivativeCollateralRightToReclaimCash_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeFixedInterestRate_lbl1" xml:lang="en-US">Derivative, Fixed Interest Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeFixedInterestRate" xlink:to="us-gaap_DerivativeFixedInterestRate_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LoanAgreementAndNoteAmountNotExceeding_lbl1" xml:lang="en-US">Loan Agreement And Note Amount Not Exceeding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanAgreementAndNoteAmountNotExceeding" xlink:to="abvc_LoanAgreementAndNoteAmountNotExceeding_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl1" xml:lang="en-US">Property, Plant and Equipment, Useful Life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConversionOfStockSharesIssued1_lbl0" xml:lang="en-US">Conversion of Stock, Shares Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConversionOfStockSharesIssued1" xlink:to="us-gaap_ConversionOfStockSharesIssued1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WeightedAverageSharesOutstandingAbstract1_lbl0" xml:lang="en-US">Weighted Average Shares Outstanding Abstract1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageSharesOutstandingAbstract1" xlink:to="abvc_WeightedAverageSharesOutstandingAbstract1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WeightedAverageSharesOutstandingAbstract0_lbl0" xml:lang="en-US">Weighted Average Shares Outstanding Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageSharesOutstandingAbstract0" xlink:to="abvc_WeightedAverageSharesOutstandingAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction_lbl1" xml:lang="en-US">Interest Portion Of Minimum Lease Payments Sale Lease Back Transaction</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction" xlink:to="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BeneficialConversionFeature_lbl1" xml:lang="en-US">Beneficial Conversion Feature</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BeneficialConversionFeature" xlink:to="abvc_BeneficialConversionFeature_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl0" xml:lang="en-US">Net Income (Loss) Attributable to Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:to="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NoncontrollingInterestMember_lbl0" xml:lang="en-US">Noncontrolling Interest [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncontrollingInterestMember" xlink:to="us-gaap_NoncontrollingInterestMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNoncashIncomeExpense_lbl0" xml:lang="en-US">Other Noncash Income (Expense)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNoncashIncomeExpense" xlink:to="us-gaap_OtherNoncashIncomeExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasic_lbl1" xml:lang="en-US">Earnings Per Share, Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryGross_lbl0" xml:lang="en-US">Inventory, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryGross" xlink:to="us-gaap_InventoryGross_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Liabilities_lbl0" xml:lang="en-US">Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_NonMarketableCostMethodInvestmentsNetAbstract0_lbl0" xml:lang="en-US">Non Marketable Cost Method Investments Net Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NonMarketableCostMethodInvestmentsNetAbstract0" xlink:to="abvc_NonMarketableCostMethodInvestmentsNetAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1_lbl1" xml:lang="en-US">Sharebased Compensation Arrangement By Sharebased Payment Award Options Grant Weighted Average Remaining Contractual Term1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleNotesPayable_lbl0" xml:lang="en-US">Convertible Notes Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleNotesPayable" xlink:to="us-gaap_ConvertibleNotesPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PercentageOfIssuedShareCapital_lbl1" xml:lang="en-US">Percentage Of Issued Share Capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfIssuedShareCapital" xlink:to="abvc_PercentageOfIssuedShareCapital_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_GenePharmInctheGenePharmMember_lbl1" xml:lang="en-US">Gene Pharm Incthe Gene Pharm Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GenePharmInctheGenePharmMember" xlink:to="abvc_GenePharmInctheGenePharmMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_MergerAgreementMember_lbl0" xml:lang="en-US">Merger Agreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MergerAgreementMember" xlink:to="abvc_MergerAgreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year One</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_lbl0" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Year Four</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiscalPeriod_lbl0" xml:lang="en-US">Fiscal Period, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiscalPeriod" xlink:to="us-gaap_FiscalPeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WeightedAverageSharesUsedInComputingNetLossPerShareOfCommonStock1Abstract_lbl0" xml:lang="en-US">Weighted Average Shares Used In Computing Net Loss Per Share Of Common Stock1 Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageSharesUsedInComputingNetLossPerShareOfCommonStock1Abstract" xlink:to="abvc_WeightedAverageSharesUsedInComputingNetLossPerShareOfCommonStock1Abstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestAndDebtExpense_lbl1" xml:lang="en-US">Interest and Debt Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestAndDebtExpense" xlink:to="us-gaap_InterestAndDebtExpense_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WarrantExercisePriceDecrease_lbl0" xml:lang="en-US">Warrant, Exercise Price, Decrease</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantExercisePriceDecrease" xlink:to="us-gaap_WarrantExercisePriceDecrease_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteStockSplit_lbl1" xml:lang="en-US">Stockholders&apos; Equity Note, Stock Split</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteStockSplit" xlink:to="us-gaap_StockholdersEquityNoteStockSplit_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract_lbl0" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Basic [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm_lbl1" xml:lang="en-US">Sharebased Compensation Arrangement By Sharebased Payment Award Options Grant Weighted Average Remaining Contractual Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNet_lbl0" xml:lang="en-US">Accounts Receivable, after Allowance for Credit Loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNet" xlink:to="us-gaap_AccountsReceivableNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl0" xml:lang="en-US">Entity Filer Category</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesNoncurrent_lbl1" xml:lang="en-US">Liabilities, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesNoncurrent" xlink:to="us-gaap_LiabilitiesNoncurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireLongtermInvestments_lbl0" xml:lang="en-US">Payments to Acquire Long-Term Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireLongtermInvestments" xlink:to="us-gaap_PaymentsToAcquireLongtermInvestments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventDescription_lbl0" xml:lang="en-US">Subsequent Event, Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventDescription" xlink:to="us-gaap_SubsequentEventDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Assets_lbl0" xml:lang="en-US">Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_InvestmentLoss_lbl1" xml:lang="en-US">Investment Loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InvestmentLoss" xlink:to="abvc_InvestmentLoss_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TreasuryStockValue_lbl0" xml:lang="en-US">Treasury Stock, Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockValue" xlink:to="us-gaap_TreasuryStockValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromWarrantExercises_lbl0" xml:lang="en-US">Proceeds from Warrant Exercises</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromWarrantExercises" xlink:to="us-gaap_ProceedsFromWarrantExercises_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RgeneCorporationtheRgeneMember_lbl0" xml:lang="en-US">Rgene Corporationthe Rgene Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RgeneCorporationtheRgeneMember" xlink:to="abvc_RgeneCorporationtheRgeneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_lbl0" xml:lang="en-US">Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" xlink:to="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LossPerShareAbstract_lbl0" xml:lang="en-US">Loss Per Share Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareAbstract" xlink:to="abvc_LossPerShareAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtTextBlock_lbl0" xml:lang="en-US">Short-Term Debt [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtTextBlock" xlink:to="us-gaap_ShortTermDebtTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableMember_lbl0" xml:lang="en-US">Accounts Receivable [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableMember" xlink:to="us-gaap_AccountsReceivableMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConsultingAgreementMember_lbl1" xml:lang="en-US">Consulting Agreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConsultingAgreementMember" xlink:to="abvc_ConsultingAgreementMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherResearchAndDevelopmentExpense_lbl0" xml:lang="en-US">Other Research and Development Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherResearchAndDevelopmentExpense" xlink:to="us-gaap_OtherResearchAndDevelopmentExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NonoperatingIncomeExpenseAbstract_lbl0" xml:lang="en-US">Nonoperating Income (Expense) [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_NonoperatingIncomeExpenseAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities_lbl0" xml:lang="en-US">Increase (Decrease) in Accrued Liabilities and Other Operating Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AllowanceForInventoryValuationAndObsolescenceLoss_lbl1" xml:lang="en-US">Allowance For Inventory Valuation And Obsolescence Loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AllowanceForInventoryValuationAndObsolescenceLoss" xlink:to="abvc_AllowanceForInventoryValuationAndObsolescenceLoss_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GeneralPartnersCapitalAccount_lbl0" xml:lang="en-US">General Partners&apos; Capital Account</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GeneralPartnersCapitalAccount" xlink:to="us-gaap_GeneralPartnersCapitalAccount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears_lbl1" xml:lang="en-US">Operating Leases Future Minimum Payment Due In Five Years</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock_lbl0" xml:lang="en-US">Lessee, Operating Leases [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeasesTextBlock" xlink:to="us-gaap_LesseeOperatingLeasesTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Deferred Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_DebtInstrumentIEffectiventerestRatePercentage_lbl1" xml:lang="en-US">Debt Instrument IEffectiventerest Rate Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DebtInstrumentIEffectiventerestRatePercentage" xlink:to="abvc_DebtInstrumentIEffectiventerestRatePercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtPolicyTextBlock_lbl0" xml:lang="en-US">Debt, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtPolicyTextBlock" xlink:to="us-gaap_DebtPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CommonStockIssuedBeforeStockSplit_lbl2" xml:lang="en-US">Common Stock Issued Before Stock Split</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CommonStockIssuedBeforeStockSplit" xlink:to="abvc_CommonStockIssuedBeforeStockSplit_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OutstandingAdvanceFromRelatedParty_lbl1" xml:lang="en-US">Outstanding Advance From Related Party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OutstandingAdvanceFromRelatedParty" xlink:to="abvc_OutstandingAdvanceFromRelatedParty_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScenarioPreviouslyReportedMember_lbl1" xml:lang="en-US">Previously Reported [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScenarioPreviouslyReportedMember" xlink:to="srt_ScenarioPreviouslyReportedMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PercentageOfOutstandingPrincipalAmount_lbl1" xml:lang="en-US">Percentage Of Outstanding Principal Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfOutstandingPrincipalAmount" xlink:to="abvc_PercentageOfOutstandingPrincipalAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UpfrontCashPayment_lbl1" xml:lang="en-US">Upfront Cash Payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UpfrontCashPayment" xlink:to="abvc_UpfrontCashPayment_lbl1"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract_lbl" xml:lang="en-US">Schedule Of Property And Equipment Under Capital Leases Generally Based On The Following Useful Lives Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract" xlink:to="abvc_ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions_lbl1" xml:lang="en-US">Present Value Of Future Minimum Lease Payment Sale Leaseback Transactions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" xlink:to="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl0" xml:lang="en-US">Property, Plant and Equipment, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_IssuanceOfStockValue_lbl1" xml:lang="en-US">Issuance Of Stock Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_IssuanceOfStockValue" xlink:to="abvc_IssuanceOfStockValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_KeypointTechnologyLtdtheKeypointMember_lbl0" xml:lang="en-US">Keypoint Technology Ltdthe Keypoint Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_KeypointTechnologyLtdtheKeypointMember" xlink:to="abvc_KeypointTechnologyLtdtheKeypointMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty_lbl0" xml:lang="en-US">Related Party Transaction, Purchases from Related Party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty" xlink:to="us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConcentrationOfClientsPolicyTextBlock_lbl0" xml:lang="en-US">Concentration Of Clients Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConcentrationOfClientsPolicyTextBlock" xlink:to="abvc_ConcentrationOfClientsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromNotesPayable_lbl0" xml:lang="en-US">Proceeds from Notes Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromNotesPayable" xlink:to="us-gaap_ProceedsFromNotesPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement_lbl0" xml:lang="en-US">Related Party Transaction, Terms and Manner of Settlement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement" xlink:to="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UnrealizedGainLossOnInvestments_lbl0" xml:lang="en-US">Unrealized Gain (Loss) on Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrealizedGainLossOnInvestments" xlink:to="us-gaap_UnrealizedGainLossOnInvestments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl0" xml:lang="en-US">Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WorkingCapitalConvertibleLoanPercentage_lbl1" xml:lang="en-US">Working Capital Convertible Loan Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WorkingCapitalConvertibleLoanPercentage" xlink:to="abvc_WorkingCapitalConvertibleLoanPercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WorkingCapitalPercentage_lbl0" xml:lang="en-US">Working Capital Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WorkingCapitalPercentage" xlink:to="abvc_WorkingCapitalPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod_lbl1" xml:lang="en-US">Share Of Losses From Investments Accounted For Using The Equity Method</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" xlink:to="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProfessionalFees_lbl0" xml:lang="en-US">Professional Fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfessionalFees" xlink:to="us-gaap_ProfessionalFees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments_lbl1" xml:lang="en-US">Income (Loss) from Equity Method Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl2" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl1" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction_lbl0" xml:lang="en-US">Sale of Stock, Percentage of Ownership after Transaction</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction" xlink:to="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConsultingFees_lbl2" xml:lang="en-US">Consulting Fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConsultingFees" xlink:to="abvc_ConsultingFees_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PriorPeriodReclassificationAdjustmentDescription_lbl0" xml:lang="en-US">Reclassification, Comparability Adjustment [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PriorPeriodReclassificationAdjustmentDescription" xlink:to="us-gaap_PriorPeriodReclassificationAdjustmentDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OperatingLeaseLiabilitiescurrents_lbl0" xml:lang="en-US">Operating Lease Liabilitiescurrents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeaseLiabilitiescurrents" xlink:to="abvc_OperatingLeaseLiabilitiescurrents_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentOwnedBalancePrincipalAmount_lbl0" xml:lang="en-US">Investment Owned, Balance, Principal Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentOwnedBalancePrincipalAmount" xlink:to="us-gaap_InvestmentOwnedBalancePrincipalAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_MilestonePayments_lbl1" xml:lang="en-US">Milestone Payments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MilestonePayments" xlink:to="abvc_MilestonePayments_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LindGlobalFundIIMember_lbl0" xml:lang="en-US">Lind Global Fund IIMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LindGlobalFundIIMember" xlink:to="abvc_LindGlobalFundIIMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="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="abvc_NumeratorAbstract0_lbl0" xml:lang="en-US">Numerator Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NumeratorAbstract0" xlink:to="abvc_NumeratorAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_NumeratorAbstract1_lbl0" xml:lang="en-US">Numerator Abstract1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NumeratorAbstract1" xlink:to="abvc_NumeratorAbstract1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RecoveryOfDirectCosts_lbl0" xml:lang="en-US">Recovery of Direct Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RecoveryOfDirectCosts" xlink:to="us-gaap_RecoveryOfDirectCosts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfConvertibleDebt_lbl0" xml:lang="en-US">Repayments of Convertible Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfConvertibleDebt" xlink:to="us-gaap_RepaymentsOfConvertibleDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable_lbl0" xml:lang="en-US">Health Care Organization, Allowance for Doubtful Accounts, Percentage of Accounts Receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable" xlink:to="us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="country_AU_lbl1" xml:lang="en-US">AUSTRALIA</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_AU" xlink:to="country_AU_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CommonSharesIssuedForDebtConversion_lbl1" xml:lang="en-US">Common Shares Issued For Debt Conversion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CommonSharesIssuedForDebtConversion" xlink:to="abvc_CommonSharesIssuedForDebtConversion_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax_lbl0" xml:lang="en-US">Gain (Loss), Foreign Currency Transaction, before Tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" xlink:to="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingIncomeLoss_lbl0" xml:lang="en-US">Operating Income (Loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PlacementAgentAgreementDescription_lbl1" xml:lang="en-US">Placement Agent Agreement Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PlacementAgentAgreementDescription" xlink:to="abvc_PlacementAgentAgreementDescription_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_lbl0" xml:lang="en-US">Foreign Currency Transactions and Translations Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:to="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued_lbl0" xml:lang="en-US">Adjustments to Additional Paid in Capital, Warrant Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl0" xml:lang="en-US">Entity Central Index Key</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_YuanGeneCorporationtheYuanGeneMember_lbl0" xml:lang="en-US">Yuan Gene Corporationthe Yuan Gene Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_YuanGeneCorporationtheYuanGeneMember" xlink:to="abvc_YuanGeneCorporationtheYuanGeneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl0" xml:lang="en-US">Current State and Local Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:to="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_TotalRevenuesPercentage_lbl1" xml:lang="en-US">Total Revenues Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TotalRevenuesPercentage" xlink:to="abvc_TotalRevenuesPercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueIssuedForServices_lbl0" xml:lang="en-US">Stock Issued During Period, Value, Issued for Services</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:to="us-gaap_StockIssuedDuringPeriodValueIssuedForServices_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AllowanceForExpectedCreditLosses_lbl1" xml:lang="en-US">Allowance For Expected Credit Losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AllowanceForExpectedCreditLosses" xlink:to="abvc_AllowanceForExpectedCreditLosses_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LegalFees_lbl0" xml:lang="en-US">Legal Fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LegalFees" xlink:to="us-gaap_LegalFees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BuildingsAndLeaseholdImprovementsMember_lbl0" xml:lang="en-US">Buildings And Leasehold Improvements Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BuildingsAndLeaseholdImprovementsMember" xlink:to="abvc_BuildingsAndLeaseholdImprovementsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForPreviousAcquisition_lbl0" xml:lang="en-US">Payments for Previous Acquisition</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForPreviousAcquisition" xlink:to="us-gaap_PaymentsForPreviousAcquisition_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_InverlewAdvisorsLLCMember_lbl0" xml:lang="en-US">Inverlew Advisors LLCMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InverlewAdvisorsLLCMember" xlink:to="abvc_InverlewAdvisorsLLCMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_TheJiangsMember_lbl0" xml:lang="en-US">The Jiangs Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TheJiangsMember" xlink:to="abvc_TheJiangsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharePrice_lbl1" xml:lang="en-US">Share Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharePrice" xlink:to="us-gaap_SharePrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_lbl0" xml:lang="en-US">Stock Issued During Period, Value, Conversion of Convertible Securities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:to="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive_lbl0" xml:lang="en-US">Long-Term Debt, Maturities, Repayments of Principal in Rolling after Year Five</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive" xlink:to="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplementalDeferredPurchasePrice_lbl0" xml:lang="en-US">Supplemental Deferred Purchase Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalDeferredPurchasePrice" xlink:to="us-gaap_SupplementalDeferredPurchasePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrentAbstract_lbl0" xml:lang="en-US">Assets, Current [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_NTMember_lbl0" xml:lang="en-US">NTMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NTMember" xlink:to="abvc_NTMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock_lbl0" xml:lang="en-US">Revenue [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_TwoThousandSixteenEquityIncentivePlanMember_lbl0" xml:lang="en-US">Two Thousand Sixteen Equity Incentive Plan Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TwoThousandSixteenEquityIncentivePlanMember" xlink:to="abvc_TwoThousandSixteenEquityIncentivePlanMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_EuroAsiaInvestmentFinanceCorpLtdMember_lbl0" xml:lang="en-US">Euro Asia Investment Finance Corp Ltd Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EuroAsiaInvestmentFinanceCorpLtdMember" xlink:to="abvc_EuroAsiaInvestmentFinanceCorpLtdMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock_lbl0" xml:lang="en-US">Earnings Per Share, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerSharePolicyTextBlock" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Deferred Federal Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PercentageOfMonthlyContributions_lbl1" xml:lang="en-US">Percentage Of Monthly Contributions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfMonthlyContributions" xlink:to="abvc_PercentageOfMonthlyContributions_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ShareExchangeAgreementMember_lbl1" xml:lang="en-US">Share Exchange Agreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShareExchangeAgreementMember" xlink:to="abvc_ShareExchangeAgreementMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl1" xml:lang="en-US">Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:to="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareTextBlock_lbl0" xml:lang="en-US">Earnings Per Share [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareTextBlock" xlink:to="us-gaap_EarningsPerShareTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConvertedALoanIntoShares_lbl1" xml:lang="en-US">Converted ALoan Into Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertedALoanIntoShares" xlink:to="abvc_ConvertedALoanIntoShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_EligibleToReceivePayments_lbl1" xml:lang="en-US">Eligible To Receive Payments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EligibleToReceivePayments" xlink:to="abvc_EligibleToReceivePayments_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OperatingSubleaseIncome_lbl1" xml:lang="en-US">Operating Sublease Income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingSubleaseIncome" xlink:to="abvc_OperatingSubleaseIncome_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CoDevAgreementDescription_lbl1" xml:lang="en-US">Co Dev Agreement Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CoDevAgreementDescription" xlink:to="abvc_CoDevAgreementDescription_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_InterestRate_lbl1" xml:lang="en-US">Interest Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InterestRate" xlink:to="abvc_InterestRate_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtMaturityDate_lbl0" xml:lang="en-US">Long-Term Debt, Maturity Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtMaturityDate" xlink:to="us-gaap_LongTermDebtMaturityDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BarlewHoldingsLLCMember_lbl0" xml:lang="en-US">Barlew Holdings LLCMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BarlewHoldingsLLCMember" xlink:to="abvc_BarlewHoldingsLLCMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LongTermEquityInvestmentPolicy_lbl1" xml:lang="en-US">Long Term Equity Investment Policy</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermEquityInvestmentPolicy" xlink:to="abvc_LongTermEquityInvestmentPolicy_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentFaceAmount_lbl1" xml:lang="en-US">Debt Instrument, Face Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFaceAmount" xlink:to="us-gaap_DebtInstrumentFaceAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProfessionalAndContractServicesExpense_lbl0" xml:lang="en-US">Professional and Contract Services Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfessionalAndContractServicesExpense" xlink:to="us-gaap_ProfessionalAndContractServicesExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrent_lbl1" xml:lang="en-US">Liabilities, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions_lbl0" xml:lang="en-US">Share-Based Payment Arrangement, Exercise of Option, Tax Benefit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScheduleOfCondensedIncomeStatementTableTextBlock_lbl0" xml:lang="en-US">Condensed Income Statement [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfCondensedIncomeStatementTableTextBlock" xlink:to="srt_ScheduleOfCondensedIncomeStatementTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PAYCHECKPROTECTIONPROGRAMMember_lbl1" xml:lang="en-US">PAYCHECKPROTECTIONPROGRAMMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PAYCHECKPROTECTIONPROGRAMMember" xlink:to="abvc_PAYCHECKPROTECTIONPROGRAMMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl1" xml:lang="en-US">Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement_lbl1" xml:lang="en-US">Percentage Of Payments Under Codevelopment Agreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement" xlink:to="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OutstandingPrincipalAndAccruedInterests_lbl1" xml:lang="en-US">Outstanding Principal And Accrued Interests</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OutstandingPrincipalAndAccruedInterests" xlink:to="abvc_OutstandingPrincipalAndAccruedInterests_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_principalAmount_lbl2" xml:lang="en-US">principal Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_principalAmount" xlink:to="abvc_principalAmount_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_StockReverseSplitPolicyTextBlock_lbl1" xml:lang="en-US">Stock Reverse Split Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockReverseSplitPolicyTextBlock" xlink:to="abvc_StockReverseSplitPolicyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentFairValue_lbl0" xml:lang="en-US">Debt Instrument, Fair Value Disclosure</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFairValue" xlink:to="us-gaap_DebtInstrumentFairValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl0" xml:lang="en-US">Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfRevenue_lbl0" xml:lang="en-US">Cost of Revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfRevenue" xlink:to="us-gaap_CostOfRevenue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Property And Equipment Estimated Useful Life Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock" xlink:to="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConvertiblePromissoryNote_lbl1" xml:lang="en-US">Convertible Promissory Note</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertiblePromissoryNote" xlink:to="abvc_ConvertiblePromissoryNote_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock_lbl0" xml:lang="en-US">Schedule of Inventory, Current [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:to="us-gaap_ScheduleOfInventoryCurrentTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtTextBlock_lbl0" xml:lang="en-US">Long-Term Debt [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtTextBlock" xlink:to="us-gaap_LongTermDebtTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentMaturityDate_lbl0" xml:lang="en-US">Debt Instrument, Maturity Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentMaturityDate" xlink:to="us-gaap_DebtInstrumentMaturityDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLoss_lbl0" xml:lang="en-US">Net Income (Loss) Attributable to Parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Current Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:to="us-gaap_CurrentIncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockValue_lbl0" xml:lang="en-US">Preferred Stock, Value, Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockValue" xlink:to="us-gaap_PreferredStockValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxesPaid_lbl0" xml:lang="en-US">Income Taxes Paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaid" xlink:to="us-gaap_IncomeTaxesPaid_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_NonMarketableCostMethodInvestmentsNetAbstract_lbl0" xml:lang="en-US">Non Marketable Cost Method Investments Net Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NonMarketableCostMethodInvestmentsNetAbstract" xlink:to="abvc_NonMarketableCostMethodInvestmentsNetAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForParticipationLiabilities_lbl0" xml:lang="en-US">Payments for Participation Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForParticipationLiabilities" xlink:to="us-gaap_PaymentsForParticipationLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent_lbl0" xml:lang="en-US">Other Receivable, after Allowance for Credit Loss, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent" xlink:to="us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl1" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WeightedaverageSharesOutstandingBasic_lbl1" xml:lang="en-US">Weightedaverage Shares Outstanding Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedaverageSharesOutstandingBasic" xlink:to="abvc_WeightedaverageSharesOutstandingBasic_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ExcessStockSharesIssued_lbl1" xml:lang="en-US">Excess Stock, Shares Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ExcessStockSharesIssued" xlink:to="us-gaap_ExcessStockSharesIssued_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare_lbl0" xml:lang="en-US">Preferred Stock, Par or Stated Value Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityReverseStockSplit_lbl1" xml:lang="en-US">Stockholders&apos; Equity, Reverse Stock Split</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityReverseStockSplit" xlink:to="us-gaap_StockholdersEquityReverseStockSplit_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentInterestRateTerms_lbl0" xml:lang="en-US">Debt Instrument, Interest Rate Terms</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateTerms" xlink:to="us-gaap_DebtInstrumentInterestRateTerms_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_GenePharmIncMember_lbl0" xml:lang="en-US">Gene Pharm Inc Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GenePharmIncMember" xlink:to="abvc_GenePharmIncMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentTerm_lbl0" xml:lang="en-US">Debt Instrument, Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentTerm" xlink:to="us-gaap_DebtInstrumentTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl0" xml:lang="en-US">Commitments and Contingencies Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WeightedAverageDiscountRateAbstract0_lbl0" xml:lang="en-US">Weighted Average Discount Rate Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageDiscountRateAbstract0" xlink:to="abvc_WeightedAverageDiscountRateAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpenseDebt_lbl0" xml:lang="en-US">Interest Expense, Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseDebt" xlink:to="us-gaap_InterestExpenseDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_VariableInterestEntityOwnershipPercentage_lbl0" xml:lang="en-US">Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_VariableInterestEntityOwnershipPercentage" xlink:to="us-gaap_VariableInterestEntityOwnershipPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ReceivablesFromStockholderMember_lbl0" xml:lang="en-US">Receivables from Stockholder [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReceivablesFromStockholderMember" xlink:to="us-gaap_ReceivablesFromStockholderMember_lbl0"/>
  </labelLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>20
<FILENAME>abvc-20230930_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: Fri Feb 09 16:47:25 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-20230930.xsd#abvc_r_ConsolidatedBalanceSheet" roleURI="http://metuboutique.com/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ConsolidatedBalanceSheet_Parentheticals" roleURI="http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ConsolidatedIncomeStatement" roleURI="http://metuboutique.com/role/ConsolidatedIncomeStatement"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ConsolidatedIncomeStatement_Parentheticals" roleURI="http://metuboutique.com/role/ConsolidatedIncomeStatement_Parentheticals"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ConsolidatedCashFlow" roleURI="http://metuboutique.com/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ShareholdersEquityType2or3" roleURI="http://metuboutique.com/role/ShareholdersEquityType2or3"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_OrganizationandDescriptionofBusiness" roleURI="http://metuboutique.com/role/OrganizationandDescriptionofBusiness"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_SummaryofSignificantAccountingPolicies" roleURI="http://metuboutique.com/role/SummaryofSignificantAccountingPolicies"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_CollaborativeAgreements" roleURI="http://metuboutique.com/role/CollaborativeAgreements"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_PropertyandEquipment" roleURI="http://metuboutique.com/role/PropertyandEquipment"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_LongTermInvestments" roleURI="http://metuboutique.com/role/LongTermInvestments"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ConvertibleNotesPayable" roleURI="http://metuboutique.com/role/ConvertibleNotesPayable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_BankLoans" roleURI="http://metuboutique.com/role/BankLoans"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_RelatedPartiesTransactions" roleURI="http://metuboutique.com/role/RelatedPartiesTransactions"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_IncomeTaxes" roleURI="http://metuboutique.com/role/IncomeTaxes"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_Equity" roleURI="http://metuboutique.com/role/Equity"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_StockOptions" roleURI="http://metuboutique.com/role/StockOptions"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_LossPerShare" roleURI="http://metuboutique.com/role/LossPerShare"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_Lease" roleURI="http://metuboutique.com/role/Lease"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_SubsequentEvents" roleURI="http://metuboutique.com/role/SubsequentEvents"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_Inventory" roleURI="http://metuboutique.com/role/Inventory"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_PaycheckProtectionProgramLoanPayable" roleURI="http://metuboutique.com/role/PaycheckProtectionProgramLoanPayable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_NotesPayable" roleURI="http://metuboutique.com/role/NotesPayable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ShortTermLoan" roleURI="http://metuboutique.com/role/ShortTermLoan"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_CommitmentsandContingencies" roleURI="http://metuboutique.com/role/CommitmentsandContingencies"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_AccountingPoliciesByPolicy" roleURI="http://metuboutique.com/role/AccountingPoliciesByPolicy"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_SummaryofSignificantAccountingPoliciesTables" roleURI="http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_PropertyandEquipmentTables" roleURI="http://metuboutique.com/role/PropertyandEquipmentTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_LongTermInvestmentsTables" roleURI="http://metuboutique.com/role/LongTermInvestmentsTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_BankLoansTables" roleURI="http://metuboutique.com/role/BankLoansTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_RelatedPartiesTransactionsTables" roleURI="http://metuboutique.com/role/RelatedPartiesTransactionsTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_IncomeTaxesTables" roleURI="http://metuboutique.com/role/IncomeTaxesTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_StockOptionsTables" roleURI="http://metuboutique.com/role/StockOptionsTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_LossPerShareTables" roleURI="http://metuboutique.com/role/LossPerShareTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_LeaseTables" roleURI="http://metuboutique.com/role/LeaseTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_InventoryTables" roleURI="http://metuboutique.com/role/InventoryTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable" roleURI="http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofPropertyandEquipmentTable" roleURI="http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofOwnershipPercentagesofEachInvesteeTable" roleURI="http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofExtenttheInvesteeReliesTable" roleURI="http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofLongTermInvestmentTable" roleURI="http://metuboutique.com/role/ScheduleofLongTermInvestmentTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofBalanceSheetTable" roleURI="http://metuboutique.com/role/ScheduleofBalanceSheetTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofStatementofOperationTable" roleURI="http://metuboutique.com/role/ScheduleofStatementofOperationTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofComponentsofLossesonEquityInvestmentsTable" roleURI="http://metuboutique.com/role/ScheduleofComponentsofLossesonEquityInvestmentsTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofShortTermBankLoanTable" roleURI="http://metuboutique.com/role/ScheduleofShortTermBankLoanTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable" roleURI="http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofAccountsReceivableDuefromRelatedPartiesTable" roleURI="http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofRevenueDuefromRelatedPartiesTable" roleURI="http://metuboutique.com/role/ScheduleofRevenueDuefromRelatedPartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofDuefromRelatedPartiesCurrentTable" roleURI="http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofDuefromRelatedPartiesNonCurrentTable" roleURI="http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofAmountDuetoRelatedPartiesTable" roleURI="http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofIncomeTaxExpenseTable" roleURI="http://metuboutique.com/role/ScheduleofIncomeTaxExpenseTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofDeferredTaxAssetsLiabilityTable" roleURI="http://metuboutique.com/role/ScheduleofDeferredTaxAssetsLiabilityTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofOptionsIssuedandOutstandingTable" roleURI="http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofFairValueofStockOptionsGrantedTable" roleURI="http://metuboutique.com/role/ScheduleofFairValueofStockOptionsGrantedTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofLossPerShareTable" roleURI="http://metuboutique.com/role/ScheduleofLossPerShareTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofOperatingLeaseshaveRemainingLeaseTermsTable" roleURI="http://metuboutique.com/role/ScheduleofOperatingLeaseshaveRemainingLeaseTermsTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofCompanysLeaseExpensesTable" roleURI="http://metuboutique.com/role/ScheduleofCompanysLeaseExpensesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable" roleURI="http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable0" roleURI="http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofInventoryTable" roleURI="http://metuboutique.com/role/ScheduleofInventoryTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofPropertyandEquipmentTable0" roleURI="http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofOwnershipPercentagesofEachInvesteeTable0" roleURI="http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofExtenttheInvesteeReliesTable0" roleURI="http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofLongTermInvestmentTable0" roleURI="http://metuboutique.com/role/ScheduleofLongTermInvestmentTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofBalanceSheetTable0" roleURI="http://metuboutique.com/role/ScheduleofBalanceSheetTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofStatementofOperationTable0" roleURI="http://metuboutique.com/role/ScheduleofStatementofOperationTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofComponentsofLossesonEquityInvestmentsTable0" roleURI="http://metuboutique.com/role/ScheduleofComponentsofLossesonEquityInvestmentsTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofShortTermBankLoanTable0" roleURI="http://metuboutique.com/role/ScheduleofShortTermBankLoanTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0" roleURI="http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofAccountsReceivableDuefromRelatedPartiesTable0" roleURI="http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofDuefromRelatedPartiesCurrentTable0" roleURI="http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofDuefromRelatedPartiesNonCurrentTable0" roleURI="http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofAmountDuetoRelatedPartiesTable0" roleURI="http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofRevenuefromRelatedPartyTable" roleURI="http://metuboutique.com/role/ScheduleofRevenuefromRelatedPartyTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofincometaxexpenseTable" roleURI="http://metuboutique.com/role/ScheduleofincometaxexpenseTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofdeferredtaxassetsliabilityTable" roleURI="http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofOptionsIssuedandOutstandingTable0" roleURI="http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofFairValueofStockOptionsGrantedTable0" roleURI="http://metuboutique.com/role/ScheduleofFairValueofStockOptionsGrantedTable0"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleoflosspershareTable" roleURI="http://metuboutique.com/role/ScheduleoflosspershareTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofOperatingLeaseArrangementsTable" roleURI="http://metuboutique.com/role/ScheduleofOperatingLeaseArrangementsTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofLeaseExpensesTable" roleURI="http://metuboutique.com/role/ScheduleofLeaseExpensesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable" roleURI="http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_OrganizationandDescriptionofBusinessDetails" roleURI="http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_SummaryofSignificantAccountingPoliciesDetails" roleURI="http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_CollaborativeAgreementsDetails" roleURI="http://metuboutique.com/role/CollaborativeAgreementsDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_PropertyandEquipmentDetails" roleURI="http://metuboutique.com/role/PropertyandEquipmentDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_LongTermInvestmentsDetails" roleURI="http://metuboutique.com/role/LongTermInvestmentsDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ConvertibleNotesPayableDetails" roleURI="http://metuboutique.com/role/ConvertibleNotesPayableDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_BankLoansDetails" roleURI="http://metuboutique.com/role/BankLoansDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_RelatedPartiesTransactionsDetails" roleURI="http://metuboutique.com/role/RelatedPartiesTransactionsDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_EquityDetails" roleURI="http://metuboutique.com/role/EquityDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_StockOptionsDetails" roleURI="http://metuboutique.com/role/StockOptionsDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_SubsequentEventsDetails" roleURI="http://metuboutique.com/role/SubsequentEventsDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_PaycheckProtectionProgramLoanPayableDetails" roleURI="http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_NotesPayableDetails" roleURI="http://metuboutique.com/role/NotesPayableDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#abvc_r_ShortTermLoanDetails" roleURI="http://metuboutique.com/role/ShortTermLoanDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20230930.xsd#DocumentAndEntityInformation" roleURI="http://metuboutique.com/role/DocumentAndEntityInformation"/>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedBalanceSheet">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfFinancialPositionAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_StatementTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="srt_RestatementAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RestatementAxis" xlink:to="srt_RestatementDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioPreviouslyReportedMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioPreviouslyReportedMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RestatementAxis" xlink:to="srt_ScenarioPreviouslyReportedMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrentAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AssetsCurrentAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Cash" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Cash"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_Cash" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCash" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedCash"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_RestrictedCash" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AccountsReceivableNetCurrent" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsAndOtherReceivablesNetCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AccountsAndOtherReceivablesNetCurrent" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivablesNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivablesNetCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_OtherReceivablesNetCurrent" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_InventoryNet" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermInvestments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_ShortTermInvestments" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrent" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermInvestments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_LongTermInvestments" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxAssetsNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_DeferredIncomeTaxAssetsNet" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PrepaidExpenseNoncurrent" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityDeposit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_SecurityDeposit" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PrepaymentForLongtermInvestmentsNoncurrent" xlink:href="abvc-20230930.xsd#abvc_PrepaymentForLongtermInvestmentsNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="PrepaymentForLongtermInvestmentsNoncurrent" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Assets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_Assets" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrentAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_LiabilitiesCurrentAbstract" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermBorrowings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_ShortTermBorrowings" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_AccruedLiabilitiesCurrent" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AdvanceFromCustomers" xlink:href="abvc-20230930.xsd#abvc_AdvanceFromCustomers"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="AdvanceFromCustomers" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ContractWithCustomerLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ContractWithCustomerLiabilityCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_ContractWithCustomerLiabilityCurrent" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_OtherLiabilitiesCurrent" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrent" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityDepositLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDepositLiability"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SecurityDepositLiability" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SecurityDepositLiability" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleLongTermNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleLongTermNotesPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SecurityDepositLiability" xlink:to="us-gaap_ConvertibleLongTermNotesPayable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Liabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Liabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SecurityDepositLiability" xlink:to="us-gaap_Liabilities" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingencies" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingencies"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommitmentsAndContingencies" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_EquityAbstract" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_PreferredStockValue" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_CommonStockValue" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdditionalPaidInCapital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_AdditionalPaidInCapital" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteSubscriptionsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteSubscriptionsReceivable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_StockholdersEquityNoteSubscriptionsReceivable" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" order="5.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_TreasuryStockValue" order="6.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_StockholdersEquity" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinorityInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MinorityInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_MinorityInterest" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfFinancialPositionAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_StatementTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="srt_RestatementAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RestatementAxis" xlink:to="srt_RestatementDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioPreviouslyReportedMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioPreviouslyReportedMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RestatementAxis" xlink:to="srt_ScenarioPreviouslyReportedMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockParOrStatedValuePerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesAuthorized" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesIssued" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_PreferredStockSharesOutstanding" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesAuthorized" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesIssued" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_CommonStockSharesOutstanding" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedIncomeStatement">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Revenues" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_Revenues" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostOfRevenue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_CostOfRevenue" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GrossProfit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_GrossProfit" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpensesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingExpensesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_OperatingExpensesAbstract" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SellingGeneralAndAdministrativeExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResearchAndDevelopmentExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_ResearchAndDevelopmentExpense" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_ShareBasedCompensation" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpenses" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingExpenses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_OperatingExpenses" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingIncomeLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_OperatingIncomeLoss" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NonoperatingIncomeExpenseAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_NonoperatingIncomeExpenseAbstract" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestIncomeOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestIncomeOther"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_InterestIncomeOther" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_InterestExpense" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingSubleaseIncome" xlink:href="abvc-20230930.xsd#abvc_OperatingSubleaseIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="OperatingSubleaseIncome" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingSubleaseIncomeRelatedParties" xlink:href="abvc-20230930.xsd#abvc_OperatingSubleaseIncomeRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="OperatingSubleaseIncomeRelatedParties" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillImpairmentLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillImpairmentLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_GoodwillImpairmentLoss" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RealizedInvestmentGainsLosses" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RealizedInvestmentGainsLosses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_RealizedInvestmentGainsLosses" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ForeignCurrencyTransactionGainLossBeforeTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquitySecuritiesFvNiRealizedGainLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquitySecuritiesFvNiRealizedGainLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_EquitySecuritiesFvNiRealizedGainLoss" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherIncome" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_OtherIncome" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNonoperatingIncomeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNonoperatingIncomeExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_OtherNonoperatingIncomeExpense" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeTaxExpenseBenefit" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_ProfitLoss" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_NetIncomeLoss" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax" order="11.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomeNetOfTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="NetLossPerShareAbstract" xlink:href="abvc-20230930.xsd#abvc_NetLossPerShareAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="NetLossPerShareAbstract" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_EarningsPerShareBasic" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedIncomeStatement_Parentheticals">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeStatementAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareDiluted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_EarningsPerShareDiluted" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedCashFlow">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfCashFlowsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfCashFlowsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_ProfitLoss" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Depreciation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Depreciation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_Depreciation" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_ShareBasedCompensation" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnrealizedGainLossOnInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UnrealizedGainLossOnInvestments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_UnrealizedGainLossOnInvestments" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="IncreasedecreaseInInventoryAllowanceForValuationLosses" xlink:href="abvc-20230930.xsd#abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="IncreasedecreaseInInventoryAllowanceForValuationLosses" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ProvisionForDoubtfulAccount" xlink:href="abvc-20230930.xsd#abvc_ProvisionForDoubtfulAccount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="ProvisionForDoubtfulAccount" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="GovernmentGrantIncome" xlink:href="abvc-20230930.xsd#abvc_GovernmentGrantIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="GovernmentGrantIncome" order="5.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNoncashIncomeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNoncashIncomeExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_OtherNoncashIncomeExpense" order="6.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="InvestmentLoss" xlink:href="abvc-20230930.xsd#abvc_InvestmentLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="InvestmentLoss" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOtherReceivables" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOtherReceivables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInOtherReceivables" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_0" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_0" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable" order="0.01" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInPrepaidExpensesOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInPrepaidExpensesOther"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_0" xlink:to="us-gaap_IncreaseDecreaseInPrepaidExpensesOther" order="1.01" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="IncreasedecreaseInSecurityDepositReceived" xlink:href="abvc-20230930.xsd#abvc_IncreasedecreaseInSecurityDepositReceived"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_0" xlink:to="IncreasedecreaseInSecurityDepositReceived" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDueFromRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInDueFromRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_0" xlink:to="us-gaap_IncreaseDecreaseInDueFromRelatedParties" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInInventories" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInInventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_0" xlink:to="us-gaap_IncreaseDecreaseInInventories" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_0" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInCommodityContractAssetsAndLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInCommodityContractAssetsAndLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_0" xlink:to="us-gaap_IncreaseDecreaseInCommodityContractAssetsAndLiabilities" order="6.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDueToRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInDueToRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_0" xlink:to="us-gaap_IncreaseDecreaseInDueToRelatedParties" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_0" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireInvestments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_PaymentsToAcquireInvestments" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireLongtermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireLongtermInvestments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_PaymentsToAcquireLongtermInvestments" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsOfStockIssuanceCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsOfStockIssuanceCosts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_PaymentsOfStockIssuanceCosts" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfConvertibleDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfConvertibleDebt"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_RepaymentsOfConvertibleDebt" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfWarrants" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfWarrants"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromIssuanceOfWarrants" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromNotesPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromNotesPayable" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromShortTermDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromShortTermDebt"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromShortTermDebt" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" xlink:href="abvc-20230930.xsd#abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RepaymentOfShorttermLoan" xlink:href="abvc-20230930.xsd#abvc_RepaymentOfShorttermLoan"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="RepaymentOfShorttermLoan" order="7.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="RepaymentOfNotesPayable" xlink:href="abvc-20230930.xsd#abvc_RepaymentOfNotesPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="RepaymentOfNotesPayable" order="8.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfLongTermDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfLongTermDebt"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromIssuanceOfLongTermDebt" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_CashAndCashEquivalentsAbstract" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CashAndCashEquivalentsAbstract" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CashAndCashEquivalentsAbstract" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_0" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SupplementalCashFlowInformationAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NoncashInvestingAndFinancingItemsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NoncashInvestingAndFinancingItemsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NoncashInvestingAndFinancingItemsAbstract" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CommonSharesIssuedForDebtConversion" xlink:href="abvc-20230930.xsd#abvc_CommonSharesIssuedForDebtConversion"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NoncashInvestingAndFinancingItemsAbstract" xlink:to="CommonSharesIssuedForDebtConversion" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SupplementalCashFlowInformationAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestPaidNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestPaidNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_InterestPaidNet" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxesPaid" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxesPaid"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_IncomeTaxesPaid" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ShareholdersEquityType2or3">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfStockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfStockholdersEquityAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfStockholdersEquityAbstract" xlink:to="us-gaap_StatementTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="srt_RestatementAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioPreviouslyReportedMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioPreviouslyReportedMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RestatementAxis" xlink:to="srt_ScenarioPreviouslyReportedMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RestatementAxis" xlink:to="srt_RestatementDomain" order="1.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementEquityComponentsAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_CommonStockMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ReceivablesFromStockholderMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesFromStockholderMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_ReceivablesFromStockholderMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdditionalPaidInCapitalMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_AdditionalPaidInCapitalMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetainedEarningsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_RetainedEarningsMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockCommonMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TreasuryStockCommonMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_TreasuryStockCommonMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NoncontrollingInterestMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NoncontrollingInterestMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_NoncontrollingInterestMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain" order="7.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SharesOutstanding" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IssuanceOfPrefundedWarrant" xlink:href="abvc-20230930.xsd#abvc_IssuanceOfPrefundedWarrant"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="IssuanceOfPrefundedWarrant" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueIssuedForServices"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueIssuedForServices" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesIssuedForServices"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfUnits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="StockIssuedDuringPeriodValueShareBasedCompensationServices" xlink:href="abvc-20230930.xsd#abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="StockIssuedDuringPeriodValueShareBasedCompensationServices" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ProfitLoss" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="CumulativeTransactionAdjustments" xlink:href="abvc-20230930.xsd#abvc_CumulativeTransactionAdjustments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="CumulativeTransactionAdjustments" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_0" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesOutstanding_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SharesOutstanding_0" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/OrganizationandDescriptionofBusiness">
    <loc xlink:type="locator" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/SummaryofSignificantAccountingPolicies">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SignificantAccountingPoliciesTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/CollaborativeAgreements">
    <loc xlink:type="locator" xlink:label="CollaborativeAgreementsAbstract" xlink:href="abvc-20230930.xsd#abvc_CollaborativeAgreementsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CollaborativeArrangementDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CollaborativeArrangementDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsAbstract" xlink:to="us-gaap_CollaborativeArrangementDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/PropertyandEquipment">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/LongTermInvestments">
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermInvestmentsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermInvestmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LongTermInvestmentsAbstract" xlink:to="us-gaap_LongTermDebtTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConvertibleNotesPayable">
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleLongtermNotesPayableCurrentAndNoncurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleLongtermNotesPayableCurrentAndNoncurrentAbstract"/>
    <loc xlink:type="locator" xlink:label="ConvertibleNotesPayableTextBlock" xlink:href="abvc-20230930.xsd#abvc_ConvertibleNotesPayableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ConvertibleLongtermNotesPayableCurrentAndNoncurrentAbstract" xlink:to="ConvertibleNotesPayableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/BankLoans">
    <loc xlink:type="locator" xlink:label="us-gaap_LoansPayableAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansPayableAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LoansPayableAbstract" xlink:to="us-gaap_DebtDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/RelatedPartiesTransactions">
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/IncomeTaxes">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/Equity">
    <loc xlink:type="locator" xlink:label="us-gaap_EquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/StockOptions">
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationAbstract" xlink:to="us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/LossPerShare">
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/Lease">
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeasesTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeasesTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/SubsequentEvents">
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventsTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="us-gaap_SubsequentEventsTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/Inventory">
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNetAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNetAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InventoryNetAbstract" xlink:to="us-gaap_InventoryDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/PaycheckProtectionProgramLoanPayable">
    <loc xlink:type="locator" xlink:label="PaycheckProtectionProgramLoanPayableAbstract" xlink:href="abvc-20230930.xsd#abvc_PaycheckProtectionProgramLoanPayableAbstract"/>
    <loc xlink:type="locator" xlink:label="PaycheckProtectionProgramLoanPayableTextBlock" xlink:href="abvc-20230930.xsd#abvc_PaycheckProtectionProgramLoanPayableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableAbstract" xlink:to="PaycheckProtectionProgramLoanPayableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/NotesPayable">
    <loc xlink:type="locator" xlink:label="us-gaap_NotesPayableAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesPayableAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MortgageNotesPayableDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MortgageNotesPayableDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NotesPayableAbstract" xlink:to="us-gaap_MortgageNotesPayableDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ShortTermLoan">
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermBorrowingsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermBorrowingsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermBorrowingsAbstract" xlink:to="us-gaap_ShortTermDebtTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/CommitmentsandContingencies">
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/AccountingPoliciesByPolicy">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_BasisOfAccountingPolicyPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PriorPeriodReclassificationAdjustmentDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PriorPeriodReclassificationAdjustmentDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_PriorPeriodReclassificationAdjustmentDescription" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UseOfEstimates" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UseOfEstimates"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_UseOfEstimates" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ForwardStockSplitsPolicyTextBlock" xlink:href="abvc-20230930.xsd#abvc_ForwardStockSplitsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ForwardStockSplitsPolicyTextBlock" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="StockReverseSplitPolicyTextBlock" xlink:href="abvc-20230930.xsd#abvc_StockReverseSplitPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="StockReverseSplitPolicyTextBlock" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueMeasurementPolicyPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskCreditRisk" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskCreditRisk"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ConcentrationRiskCreditRisk" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConcentrationOfClientsPolicyTextBlock" xlink:href="abvc-20230930.xsd#abvc_ConcentrationOfClientsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ConcentrationOfClientsPolicyTextBlock" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TradeAndOtherAccountsReceivablePolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAndOtherAccountsReceivablePolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_TradeAndOtherAccountsReceivablePolicy" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueRecognitionPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConstructioninProgressPolicyTextBlock" xlink:href="abvc-20230930.xsd#abvc_ConstructioninProgressPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ConstructioninProgressPolicyTextBlock" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentsPolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_EquityMethodInvestmentsPolicy" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OtherThanTemporaryImpairmentPolicyTextBlock" xlink:href="abvc-20230930.xsd#abvc_OtherThanTemporaryImpairmentPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="OtherThanTemporaryImpairmentPolicyTextBlock" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_DebtPolicyTextBlock" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpensePolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResearchAndDevelopmentExpensePolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ResearchAndDevelopmentExpensePolicy" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PostemploymentBenefitPlansPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PostemploymentBenefitPlansPolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_PostemploymentBenefitPlansPolicy" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BeneficialConversionFeature" xlink:href="abvc-20230930.xsd#abvc_BeneficialConversionFeature"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="BeneficialConversionFeature" order="22.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_IncomeTaxPolicyTextBlock" order="23.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ValuationOfDeferredTaxAssetsPolicyTextBlock" xlink:href="abvc-20230930.xsd#abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ValuationOfDeferredTaxAssetsPolicyTextBlock" order="24.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerSharePolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock" order="25.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingenciesPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesPolicyTextBlock" order="26.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" order="27.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TranslationAdjustmentPolicyTextBlock" xlink:href="abvc-20230930.xsd#abvc_TranslationAdjustmentPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="TranslationAdjustmentPolicyTextBlock" order="28.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" order="29.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiscalPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiscalPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_FiscalPeriod" order="30.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_InventoryPolicyTextBlock" order="31.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LongTermEquityInvestmentPolicy" xlink:href="abvc-20230930.xsd#abvc_LongTermEquityInvestmentPolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="LongTermEquityInvestmentPolicy" order="32.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy" order="33.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CompensationRelatedCostsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CompensationRelatedCostsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_CompensationRelatedCostsPolicyTextBlock" order="34.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesTables">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/PropertyandEquipmentTables">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/LongTermInvestmentsTables">
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermInvestmentsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermInvestmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LongTermInvestmentsAbstract" xlink:to="ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfExtentInvesteeReliesTableTextBlock" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfExtentInvesteeReliesTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LongTermInvestmentsAbstract" xlink:to="ScheduleOfExtentInvesteeReliesTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfLongTermInvestmentTableTextBlock" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfLongTermInvestmentTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LongTermInvestmentsAbstract" xlink:to="ScheduleOfLongTermInvestmentTableTextBlock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfCondensedBalanceSheetTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LongTermInvestmentsAbstract" xlink:to="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfCondensedIncomeStatementTableTextBlock" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfCondensedIncomeStatementTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LongTermInvestmentsAbstract" xlink:to="srt_ScheduleOfCondensedIncomeStatementTableTextBlock" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentsTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LongTermInvestmentsAbstract" xlink:to="us-gaap_EquityMethodInvestmentsTextBlock" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/BankLoansTables">
    <loc xlink:type="locator" xlink:label="us-gaap_LoansPayableAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansPayableAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShortTermDebtTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfShortTermDebtTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LoansPayableAbstract" xlink:to="us-gaap_ScheduleOfShortTermDebtTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/RelatedPartiesTransactionsTables">
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfRevenueDueFromRelatedPartyTextBlock" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="ScheduleOfRevenueDueFromRelatedPartyTextBlock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfDebtTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfDebtTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="us-gaap_ScheduleOfDebtTableTextBlock" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfRevenueFromRelatedPartyTableTextBlock" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfRevenueFromRelatedPartyTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="ScheduleOfRevenueFromRelatedPartyTableTextBlock" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/IncomeTaxesTables">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/StockOptionsTables">
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationAbstract" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationAbstract" xlink:to="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/LossPerShareTables">
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/LeaseTables">
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLeaseIncomeTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_OperatingLeaseLeaseIncomeTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseCostTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeaseCostTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_LeaseCostTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/InventoryTables">
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNetAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNetAbstract"/>
    <loc xlink:type="locator" xlink:label="InventoryTablesTable" xlink:href="abvc-20230930.xsd#abvc_InventoryTablesTable"/>
    <loc xlink:type="locator" xlink:label="InventoryTablesLineItems" xlink:href="abvc-20230930.xsd#abvc_InventoryTablesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InventoryNetAbstract" xlink:to="InventoryTablesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="InventoryTablesTable" xlink:to="InventoryTablesLineItems" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfInventoryCurrentTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="InventoryTablesLineItems" xlink:to="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract"/>
    <loc xlink:type="locator" xlink:label="SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable" xlink:href="abvc-20230930.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable"/>
    <loc xlink:type="locator" xlink:label="SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems" xlink:href="abvc-20230930.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract" xlink:to="SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="BuildingsAndLeaseholdImprovementsMember" xlink:href="abvc-20230930.xsd#abvc_BuildingsAndLeaseholdImprovementsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="BuildingsAndLeaseholdImprovementsMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MachineryAndEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MachineryAndEquipmentMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_MachineryAndEquipmentMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OfficeEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OfficeEquipmentMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_OfficeEquipmentMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable" xlink:to="srt_RangeAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MinimumMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MaximumMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable" xlink:to="SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfPropertyAndEquipmentAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfPropertyAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfPropertyAndEquipmentAbstract" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LandMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LandMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_LandMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConstructionInProgressMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConstructionInProgressMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_ConstructionInProgressMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BuildingsAndLeaseholdImprovementsMember" xlink:href="abvc-20230930.xsd#abvc_BuildingsAndLeaseholdImprovementsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="BuildingsAndLeaseholdImprovementsMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MachineryAndEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MachineryAndEquipmentMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_MachineryAndEquipmentMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OfficeEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OfficeEquipmentMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_OfficeEquipmentMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_PropertyPlantAndEquipmentLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentGross" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentOtherNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentOtherNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentOtherNet" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfOwnershipPercentagesOfEachInvesteeAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfOwnershipPercentagesOfEachInvesteeAbstract"/>
    <loc xlink:type="locator" xlink:label="LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable"/>
    <loc xlink:type="locator" xlink:label="LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOwnershipPercentagesOfEachInvesteeAbstract" xlink:to="LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable" xlink:to="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="BraingenesisBiotechnologyCoLtdMember" xlink:href="abvc-20230930.xsd#abvc_BraingenesisBiotechnologyCoLtdMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="BraingenesisBiotechnologyCoLtdMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GenepharmBiotechCorporationMember" xlink:href="abvc-20230930.xsd#abvc_GenepharmBiotechCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="GenepharmBiotechCorporationMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioHopeKingCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioHopeKingCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="BioHopeKingCorporationMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioFirstCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="BioFirstCorporationMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RgeneCorporationMember" xlink:href="abvc-20230930.xsd#abvc_RgeneCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="RgeneCorporationMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable" xlink:to="LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentAdditionalInformation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentAdditionalInformation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems" xlink:to="us-gaap_EquityMethodInvestmentAdditionalInformation" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfExtentTheInvesteeReliesAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfExtentTheInvesteeReliesAbstract"/>
    <loc xlink:type="locator" xlink:label="LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable"/>
    <loc xlink:type="locator" xlink:label="LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfExtentTheInvesteeReliesAbstract" xlink:to="LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="BraingenesisBiotechnologyCoLtdMember" xlink:href="abvc-20230930.xsd#abvc_BraingenesisBiotechnologyCoLtdMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="BraingenesisBiotechnologyCoLtdMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GenepharmBiotechCorporationMember" xlink:href="abvc-20230930.xsd#abvc_GenepharmBiotechCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="GenepharmBiotechCorporationMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioHopeKingCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioHopeKingCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="BioHopeKingCorporationMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioFirstCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="BioFirstCorporationMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RgeneCorporationMember" xlink:href="abvc-20230930.xsd#abvc_RgeneCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="RgeneCorporationMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable" xlink:to="LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDescriptionOfTransaction" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDescriptionOfTransaction"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems" xlink:to="us-gaap_RelatedPartyTransactionDescriptionOfTransaction" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofLongTermInvestmentTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfLongTermInvestmentAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfLongTermInvestmentAbstract"/>
    <loc xlink:type="locator" xlink:label="LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable"/>
    <loc xlink:type="locator" xlink:label="LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLongTermInvestmentAbstract" xlink:to="LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="BraingenesisBiotechnologyCoLtdMember" xlink:href="abvc-20230930.xsd#abvc_BraingenesisBiotechnologyCoLtdMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BraingenesisBiotechnologyCoLtdMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GenepharmBiotechCorporationMember" xlink:href="abvc-20230930.xsd#abvc_GenepharmBiotechCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="GenepharmBiotechCorporationMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioHopeKingCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioHopeKingCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioHopeKingCorporationMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioFirstCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstCorporationMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RgeneCorporationMember" xlink:href="abvc-20230930.xsd#abvc_RgeneCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="RgeneCorporationMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable" xlink:to="LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="NonMarketableCostMethodInvestmentsNetAbstract" xlink:href="abvc-20230930.xsd#abvc_NonMarketableCostMethodInvestmentsNetAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems" xlink:to="NonMarketableCostMethodInvestmentsNetAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NonmarketableCostMethodInvestmentsNet" xlink:href="abvc-20230930.xsd#abvc_NonmarketableCostMethodInvestmentsNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NonMarketableCostMethodInvestmentsNetAbstract" xlink:to="NonmarketableCostMethodInvestmentsNet" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="EquityMethodInvestmentsNetAbstract" xlink:href="abvc-20230930.xsd#abvc_EquityMethodInvestmentsNetAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems" xlink:to="EquityMethodInvestmentsNetAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityMethodInvestmentsNetAbstract" xlink:to="us-gaap_EquityMethodInvestments" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofBalanceSheetTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfBalanceSheetAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfBalanceSheetAbstract"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedBalanceSheetStatementTable" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CondensedBalanceSheetStatementTable"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CondensedBalanceSheetStatementsCaptionsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfBalanceSheetAbstract" xlink:to="srt_CondensedBalanceSheetStatementTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedBalanceSheetStatementTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="BioFirstMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="RgeneMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedBalanceSheetStatementTable" xlink:to="srt_CondensedBalanceSheetStatementsCaptionsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:to="us-gaap_AssetsCurrent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsNoncurrent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_LiabilitiesCurrent" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_LiabilitiesNoncurrent" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityOther"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_StockholdersEquityOther" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofStatementofOperationTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfStatementOfOperationAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfStatementOfOperationAbstract"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedIncomeStatementTable" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CondensedIncomeStatementTable"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CondensedIncomeStatementsCaptionsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStatementOfOperationAbstract" xlink:to="srt_CondensedIncomeStatementTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_ConsolidatedEntitiesAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidatedEntitiesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedIncomeStatementTable" xlink:to="srt_ConsolidatedEntitiesAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="BioFirstMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ConsolidatedEntitiesAxis" xlink:to="BioFirstMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ConsolidatedEntitiesAxis" xlink:to="RgeneMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedIncomeStatementTable" xlink:to="srt_CondensedIncomeStatementsCaptionsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnSalesOfLoansNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GainLossOnSalesOfLoansNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="us-gaap_GainLossOnSalesOfLoansNet" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GrossProfit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="us-gaap_GrossProfit" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromEquityMethodInvestments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofComponentsofLossesonEquityInvestmentsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ShareOfEquityMethodInvesteeLosses" xlink:href="abvc-20230930.xsd#abvc_ShareOfEquityMethodInvesteeLosses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract" xlink:to="ShareOfEquityMethodInvesteeLosses" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofShortTermBankLoanTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfShortTermBankLoanAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfShortTermBankLoanAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShortTermDebtTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfShortTermDebtTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfShortTermBankLoanAbstract" xlink:to="us-gaap_ScheduleOfShortTermDebtTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfShortTermDebtTable" xlink:to="us-gaap_ShortTermDebtTypeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="CathayUnitedBankMember" xlink:href="abvc-20230930.xsd#abvc_CathayUnitedBankMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="CathayUnitedBankMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CTBCBankMember" xlink:href="abvc-20230930.xsd#abvc_CTBCBankMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="CTBCBankMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CathayBankMember" xlink:href="abvc-20230930.xsd#abvc_CathayBankMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="CathayBankMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfShortTermDebtTable" xlink:to="us-gaap_ShortTermDebtLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermBorrowings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtLineItems" xlink:to="us-gaap_ShortTermBorrowings" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfRelatedPartiesOfTheCompanyWithWhomTransactionsAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfRelatedPartiesOfTheCompanyWithWhomTransactionsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfRelatedPartiesOfTheCompanyWithWhomTransactionsAbstract" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="BioFirstCorporationtheBioFirstMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstCorporationtheBioFirstMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstCorporationtheBioFirstMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RgeneCorporationtheRgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneCorporationtheRgeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="RgeneCorporationtheRgeneMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="YuanGeneCorporationtheYuanGeneMember" xlink:href="abvc-20230930.xsd#abvc_YuanGeneCorporationtheYuanGeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="YuanGeneCorporationtheYuanGeneMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AsiaGeneCorporationtheAsiaGeneMember" xlink:href="abvc-20230930.xsd#abvc_AsiaGeneCorporationtheAsiaGeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="AsiaGeneCorporationtheAsiaGeneMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="EugeneJiangMember" xlink:href="abvc-20230930.xsd#abvc_EugeneJiangMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="EugeneJiangMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="KeypointTechnologyLtdtheKeypointMember" xlink:href="abvc-20230930.xsd#abvc_KeypointTechnologyLtdtheKeypointMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="KeypointTechnologyLtdtheKeypointMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LionArtsPromotionInctheLionArtsMember" xlink:href="abvc-20230930.xsd#abvc_LionArtsPromotionInctheLionArtsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="LionArtsPromotionInctheLionArtsMember" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="YoshinobuOdairatheOdairaMember" xlink:href="abvc-20230930.xsd#abvc_YoshinobuOdairatheOdairaMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="YoshinobuOdairatheOdairaMember" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GenePharmInctheGenePharmMember" xlink:href="abvc-20230930.xsd#abvc_GenePharmInctheGenePharmMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="GenePharmInctheGenePharmMember" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember" xlink:href="abvc-20230930.xsd#abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LBGUSAInctheLBGUSAMember" xlink:href="abvc-20230930.xsd#abvc_LBGUSAInctheLBGUSAMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="LBGUSAInctheLBGUSAMember" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LionGeneCorporationtheLionGeneMember" xlink:href="abvc-20230930.xsd#abvc_LionGeneCorporationtheLionGeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="LionGeneCorporationtheLionGeneMember" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="KimhoConsultantsCoLtdtheKimhoMember" xlink:href="abvc-20230930.xsd#abvc_KimhoConsultantsCoLtdtheKimhoMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="KimhoConsultantsCoLtdtheKimhoMember" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TheJiangsMember" xlink:href="abvc-20230930.xsd#abvc_TheJiangsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="TheJiangsMember" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AmkeyVenturesLLCAmkeyMember" xlink:href="abvc-20230930.xsd#abvc_AmkeyVenturesLLCAmkeyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="AmkeyVenturesLLCAmkeyMember" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioLiteJapanMember" xlink:href="abvc-20230930.xsd#abvc_BioLiteJapanMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioLiteJapanMember" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioHopeKingCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioHopeKingCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioHopeKingCorporationMember" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ABVCBioPharmaHKLimitedMember" xlink:href="abvc-20230930.xsd#abvc_ABVCBioPharmaHKLimitedMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="ABVCBioPharmaHKLimitedMember" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="us-gaap_RelatedPartyTransactionLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDescriptionOfTransaction" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDescriptionOfTransaction"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionLineItems" xlink:to="us-gaap_RelatedPartyTransactionDescriptionOfTransaction" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract" xlink:to="RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="GenePharmIncMember" xlink:href="abvc-20230930.xsd#abvc_GenePharmIncMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="GenePharmIncMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="RgeneMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable" xlink:to="RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivables" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems" xlink:to="us-gaap_OtherReceivables" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofRevenueDuefromRelatedPartiesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfRevenueDueFromRelatedPartiesAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfRevenueDueFromRelatedPartiesAbstract"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesTable" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesTable"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesLineItems" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfRevenueDueFromRelatedPartiesAbstract" xlink:to="RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="RgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="RgeneMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesTable" xlink:to="RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherCostOfOperatingRevenue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherCostOfOperatingRevenue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesLineItems" xlink:to="us-gaap_OtherCostOfOperatingRevenue" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfDueFromRelatedPartiesCurrentAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfDueFromRelatedPartiesCurrentAbstract"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDueFromRelatedPartiesCurrentAbstract" xlink:to="RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="RgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="RgeneMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable" xlink:to="RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivablesNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivablesNetCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems" xlink:to="us-gaap_OtherReceivablesNetCurrent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfDueFromRelatedPartiesNonCurrentAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfDueFromRelatedPartiesNonCurrentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDueFromRelatedPartiesNonCurrentAbstract" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="BioFirstAustraliaMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstAustraliaMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstAustraliaMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioHopeKingCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioHopeKingCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioHopeKingCorporationMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:to="us-gaap_AccountsNotesAndLoansReceivableLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="DueFromOtherRelatedPartiesNoncurrentAmount" xlink:href="abvc-20230930.xsd#abvc_DueFromOtherRelatedPartiesNoncurrentAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:to="DueFromOtherRelatedPartiesNoncurrentAmount" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfAmountDueToRelatedPartiesAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfAmountDueToRelatedPartiesAbstract"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAmountDueToRelatedPartiesAbstract" xlink:to="RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="BioFirstCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstCorporationMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TheJiangsMember" xlink:href="abvc-20230930.xsd#abvc_TheJiangsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="TheJiangsMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DueToshareholdersMember" xlink:href="abvc-20230930.xsd#abvc_DueToshareholdersMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="DueToshareholdersMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable" xlink:to="RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="DueToRelatedPartyCurrentAndNoncurrent" xlink:href="abvc-20230930.xsd#abvc_DueToRelatedPartyCurrentAndNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems" xlink:to="DueToRelatedPartyCurrentAndNoncurrent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofIncomeTaxExpenseTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfIncomeTaxExpenseAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfIncomeTaxExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="IncomeTaxesDetailsScheduleofIncomeTaxExpenseTable" xlink:href="abvc-20230930.xsd#abvc_IncomeTaxesDetailsScheduleofIncomeTaxExpenseTable"/>
    <loc xlink:type="locator" xlink:label="IncomeTaxesDetailsScheduleofIncomeTaxExpenseLineItems" xlink:href="abvc-20230930.xsd#abvc_IncomeTaxesDetailsScheduleofIncomeTaxExpenseLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIncomeTaxExpenseAbstract" xlink:to="IncomeTaxesDetailsScheduleofIncomeTaxExpenseTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementScenarioAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsScheduleofIncomeTaxExpenseTable" xlink:to="srt_StatementScenarioAxis" order="1.0"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioUnspecifiedDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain" order="0.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsScheduleofIncomeTaxExpenseTable" xlink:to="IncomeTaxesDetailsScheduleofIncomeTaxExpenseLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="CurrentAbstract" xlink:href="abvc-20230930.xsd#abvc_CurrentAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsScheduleofIncomeTaxExpenseLineItems" xlink:to="CurrentAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentAbstract" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentForeignTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CurrentForeignTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentAbstract" xlink:to="us-gaap_CurrentForeignTaxExpenseBenefit" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentAbstract" xlink:to="us-gaap_CurrentIncomeTaxExpenseBenefit" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DeferredAbstract" xlink:href="abvc-20230930.xsd#abvc_DeferredAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IncomeTaxesDetailsScheduleofIncomeTaxExpenseLineItems" xlink:to="DeferredAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CurrentStateAndLocalTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredAbstract" xlink:to="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredForeignIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredForeignIncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredAbstract" xlink:to="us-gaap_DeferredForeignIncomeTaxExpenseBenefit" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxesAndTaxCredits" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxesAndTaxCredits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredAbstract" xlink:to="us-gaap_DeferredIncomeTaxesAndTaxCredits" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredAbstract" xlink:to="us-gaap_OtherTaxExpenseBenefit" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofDeferredTaxAssetsLiabilityTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetImpairmentCharges" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetImpairmentCharges"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_AssetImpairmentCharges" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiability"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_OperatingLeaseLiability" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssetsMiscellaneousNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAssetsMiscellaneousNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_OtherAssetsMiscellaneousNoncurrent" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherDeferredCostsGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherDeferredCostsGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_OtherDeferredCostsGross" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsValuationAllowance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance" order="5.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_DeferredTaxAssetsLiabilitiesNet" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfOptionsIssuedAndOutstandingAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfOptionsIssuedAndOutstandingAbstract"/>
    <loc xlink:type="locator" xlink:label="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable" xlink:href="abvc-20230930.xsd#abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable"/>
    <loc xlink:type="locator" xlink:label="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:href="abvc-20230930.xsd#abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOptionsIssuedAndOutstandingAbstract" xlink:to="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable" xlink:to="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeStockOptionMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EmployeeStockOptionMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis" xlink:to="us-gaap_EmployeeStockOptionMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable" xlink:to="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" xlink:href="abvc-20230930.xsd#abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1" xlink:href="abvc-20230930.xsd#abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_0" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_0" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_0" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofFairValueofStockOptionsGrantedTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofLossPerShareTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfLossPerShareAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfLossPerShareAbstract"/>
    <loc xlink:type="locator" xlink:label="LossPerShareDetailsScheduleofLossPerShareTable" xlink:href="abvc-20230930.xsd#abvc_LossPerShareDetailsScheduleofLossPerShareTable"/>
    <loc xlink:type="locator" xlink:label="LossPerShareDetailsScheduleofLossPerShareLineItems" xlink:href="abvc-20230930.xsd#abvc_LossPerShareDetailsScheduleofLossPerShareLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLossPerShareAbstract" xlink:to="LossPerShareDetailsScheduleofLossPerShareTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LossPerShareDetailsScheduleofLossPerShareTable" xlink:to="us-gaap_StatementEquityComponentsAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_CommonStockMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LossPerShareDetailsScheduleofLossPerShareTable" xlink:to="LossPerShareDetailsScheduleofLossPerShareLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="NumeratorAbstract" xlink:href="abvc-20230930.xsd#abvc_NumeratorAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LossPerShareDetailsScheduleofLossPerShareLineItems" xlink:to="NumeratorAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NumeratorAbstract" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="DenominatorAbstract" xlink:href="abvc-20230930.xsd#abvc_DenominatorAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LossPerShareDetailsScheduleofLossPerShareLineItems" xlink:to="DenominatorAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DenominatorAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockOptionPlanExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockOptionPlanExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DenominatorAbstract" xlink:to="us-gaap_StockOptionPlanExpense" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DenominatorAbstract" xlink:to="us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LossPerShareDetailsScheduleofLossPerShareLineItems" xlink:to="us-gaap_EarningsPerShareAbstract" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareBasic" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EarningsPerShareDiluted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareDiluted" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofOperatingLeaseshaveRemainingLeaseTermsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfOperatingLeasesHaveRemainingLeaseTermsAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfOperatingLeasesHaveRemainingLeaseTermsAbstract"/>
    <loc xlink:type="locator" xlink:label="LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsTable" xlink:href="abvc-20230930.xsd#abvc_LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsTable"/>
    <loc xlink:type="locator" xlink:label="LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsLineItems" xlink:href="abvc-20230930.xsd#abvc_LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOperatingLeasesHaveRemainingLeaseTermsAbstract" xlink:to="LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeaseContractualTermAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeaseContractualTermAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsTable" xlink:to="us-gaap_LeaseContractualTermAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="OperatingLeasesMember" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeaseContractualTermAxis" xlink:to="OperatingLeasesMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsTable" xlink:to="LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsLineItems" xlink:to="us-gaap_AssetsAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsLineItems" xlink:to="us-gaap_LiabilitiesAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofCompanysLeaseExpensesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfCompanySLeaseExpensesAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfCompanySLeaseExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCompanySLeaseExpensesAbstract" xlink:to="us-gaap_OperatingLeaseExpense" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLeaseIncomeLeasePayments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLeaseIncomeLeasePayments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCompanySLeaseExpensesAbstract" xlink:to="us-gaap_OperatingLeaseLeaseIncomeLeasePayments" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WeightedAverageRemainingLeaseTermAbstract" xlink:href="abvc-20230930.xsd#abvc_WeightedAverageRemainingLeaseTermAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCompanySLeaseExpensesAbstract" xlink:to="WeightedAverageRemainingLeaseTermAbstract" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="WeightedAverageRemainingLeaseTermAbstract" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WeightedAverageDiscountRateAbstract" xlink:href="abvc-20230930.xsd#abvc_WeightedAverageDiscountRateAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCompanySLeaseExpensesAbstract" xlink:to="WeightedAverageDiscountRateAbstract" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="WeightedAverageDiscountRateAbstract" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" order="6.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable0">
    <loc xlink:type="locator" xlink:label="ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract"/>
    <loc xlink:type="locator" xlink:label="SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable" xlink:href="abvc-20230930.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable"/>
    <loc xlink:type="locator" xlink:label="SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems" xlink:href="abvc-20230930.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract" xlink:to="SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="BuildingsAndLeaseholdImprovementsMember" xlink:href="abvc-20230930.xsd#abvc_BuildingsAndLeaseholdImprovementsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="BuildingsAndLeaseholdImprovementsMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MachineryAndEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MachineryAndEquipmentMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_MachineryAndEquipmentMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OfficeEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OfficeEquipmentMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_OfficeEquipmentMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable" xlink:to="srt_RangeAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MinimumMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MaximumMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable" xlink:to="SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofInventoryTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfInventoryAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfInventoryAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryCurrentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryCurrentTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfInventoryAbstract" xlink:to="us-gaap_InventoryCurrentTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementScenarioAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InventoryCurrentTable" xlink:to="srt_StatementScenarioAxis" order="1.0"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioUnspecifiedDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain" order="0.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InventoryCurrentTable" xlink:to="us-gaap_InventoryLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryFinishedGoods" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryFinishedGoods"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryFinishedGoods" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryWorkInProcess" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryWorkInProcess"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryWorkInProcess" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryRawMaterials" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryRawMaterials"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryRawMaterials" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AllowanceForInventoryValuationAndObsolescenceLoss" xlink:href="abvc-20230930.xsd#abvc_AllowanceForInventoryValuationAndObsolescenceLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InventoryLineItems" xlink:to="AllowanceForInventoryValuationAndObsolescenceLoss" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryGross" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable0">
    <loc xlink:type="locator" xlink:label="ScheduleOfPropertyAndEquipmentAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfPropertyAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfPropertyAndEquipmentAbstract" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LandMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LandMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_LandMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BuildingsAndLeaseholdImprovementsMember" xlink:href="abvc-20230930.xsd#abvc_BuildingsAndLeaseholdImprovementsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="BuildingsAndLeaseholdImprovementsMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MachineryAndEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MachineryAndEquipmentMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_MachineryAndEquipmentMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OfficeEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OfficeEquipmentMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_OfficeEquipmentMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_PropertyPlantAndEquipmentLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentGross" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentOtherNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentOtherNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentOtherNet" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable0">
    <loc xlink:type="locator" xlink:label="ScheduleOfOwnershipPercentagesOfEachInvesteeAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfOwnershipPercentagesOfEachInvesteeAbstract"/>
    <loc xlink:type="locator" xlink:label="LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable"/>
    <loc xlink:type="locator" xlink:label="LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOwnershipPercentagesOfEachInvesteeAbstract" xlink:to="LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable" xlink:to="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="BraingenesisBiotechnologyCoLtdMember" xlink:href="abvc-20230930.xsd#abvc_BraingenesisBiotechnologyCoLtdMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="BraingenesisBiotechnologyCoLtdMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GenepharmBiotechCorporationMember" xlink:href="abvc-20230930.xsd#abvc_GenepharmBiotechCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="GenepharmBiotechCorporationMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioHopeKingCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioHopeKingCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="BioHopeKingCorporationMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioFirstCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="BioFirstCorporationMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RgeneCorporationMember" xlink:href="abvc-20230930.xsd#abvc_RgeneCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="RgeneCorporationMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable" xlink:to="LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="OwnershipPercentage" xlink:href="abvc-20230930.xsd#abvc_OwnershipPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems" xlink:to="OwnershipPercentage" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AccountingTreatmentDescription" xlink:href="abvc-20230930.xsd#abvc_AccountingTreatmentDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems" xlink:to="AccountingTreatmentDescription" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb+OcBO0cz/DPQtq8WT+vHGytpy5eqldqmljvYMs+ffK0hVJun/LoadZRO6MVQWNprQnn57cflcpxSNmQXPIHpRWki0WSy4gU7IeqtkJA3sIjFFY3jFtYioejEkuVDUmE4RZ0aElYyyaYLDDtJ06dgaUdrSOdLHWnm+RvBDwn68szsWOnAuUx9ZHbcaC1holo07pftUAJ3o/G/EWCz5IrZM] CSR-->
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable0">
    <loc xlink:type="locator" xlink:label="ScheduleOfExtentTheInvesteeReliesAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfExtentTheInvesteeReliesAbstract"/>
    <loc xlink:type="locator" xlink:label="LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable"/>
    <loc xlink:type="locator" xlink:label="LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfExtentTheInvesteeReliesAbstract" xlink:to="LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="BraingenesisBiotechnologyCoLtdMember" xlink:href="abvc-20230930.xsd#abvc_BraingenesisBiotechnologyCoLtdMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="BraingenesisBiotechnologyCoLtdMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GenepharmBiotechCorporationMember" xlink:href="abvc-20230930.xsd#abvc_GenepharmBiotechCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="GenepharmBiotechCorporationMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioHopeKingCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioHopeKingCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="BioHopeKingCorporationMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioFirstCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="BioFirstCorporationMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RgeneCorporationMember" xlink:href="abvc-20230930.xsd#abvc_RgeneCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="RgeneCorporationMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable" xlink:to="LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="RelatedPartyTransactionDescriptionOfTransactions" xlink:href="abvc-20230930.xsd#abvc_RelatedPartyTransactionDescriptionOfTransactions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems" xlink:to="RelatedPartyTransactionDescriptionOfTransactions" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofLongTermInvestmentTable0">
    <loc xlink:type="locator" xlink:label="ScheduleOfLongTermInvestmentAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfLongTermInvestmentAbstract"/>
    <loc xlink:type="locator" xlink:label="LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable"/>
    <loc xlink:type="locator" xlink:label="LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLongTermInvestmentAbstract" xlink:to="LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="BraingenesisBiotechnologyCoLtdMember" xlink:href="abvc-20230930.xsd#abvc_BraingenesisBiotechnologyCoLtdMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BraingenesisBiotechnologyCoLtdMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GenepharmBiotechCorporationMember" xlink:href="abvc-20230930.xsd#abvc_GenepharmBiotechCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="GenepharmBiotechCorporationMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioHopeKingCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioHopeKingCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioHopeKingCorporationMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioFirstCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstCorporationMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RgeneCorporationMember" xlink:href="abvc-20230930.xsd#abvc_RgeneCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="RgeneCorporationMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable" xlink:to="LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="NonMarketableCostMethodInvestmentsNetAbstract0" xlink:href="abvc-20230930.xsd#abvc_NonMarketableCostMethodInvestmentsNetAbstract0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems" xlink:to="NonMarketableCostMethodInvestmentsNetAbstract0" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NonmarketableCostMethodInvestmentsNet" xlink:href="abvc-20230930.xsd#abvc_NonmarketableCostMethodInvestmentsNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NonMarketableCostMethodInvestmentsNetAbstract0" xlink:to="NonmarketableCostMethodInvestmentsNet" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="EquityMethodInvestmentsNetAbstract0" xlink:href="abvc-20230930.xsd#abvc_EquityMethodInvestmentsNetAbstract0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems" xlink:to="EquityMethodInvestmentsNetAbstract0" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityMethodInvestmentsNetAbstract0" xlink:to="us-gaap_EquityMethodInvestments" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofBalanceSheetTable0">
    <loc xlink:type="locator" xlink:label="ScheduleOfBalanceSheetAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfBalanceSheetAbstract"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedBalanceSheetStatementTable" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CondensedBalanceSheetStatementTable"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CondensedBalanceSheetStatementsCaptionsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfBalanceSheetAbstract" xlink:to="srt_CondensedBalanceSheetStatementTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedBalanceSheetStatementTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="BioFirstMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="RgeneMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedBalanceSheetStatementTable" xlink:to="srt_RestatementAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RestatementAxis" xlink:to="srt_RestatementDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioPreviouslyReportedMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioPreviouslyReportedMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RestatementAxis" xlink:to="srt_ScenarioPreviouslyReportedMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedBalanceSheetStatementTable" xlink:to="srt_CondensedBalanceSheetStatementsCaptionsLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:to="us-gaap_AssetsCurrent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsNoncurrent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_LiabilitiesCurrent" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_LiabilitiesNoncurrent" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityOther"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_StockholdersEquityOther" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofStatementofOperationTable0">
    <loc xlink:type="locator" xlink:label="ScheduleOfStatementOfOperationAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfStatementOfOperationAbstract"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedIncomeStatementTable" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CondensedIncomeStatementTable"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_CondensedIncomeStatementsCaptionsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStatementOfOperationAbstract" xlink:to="srt_CondensedIncomeStatementTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedIncomeStatementTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="BioFirstMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="RgeneMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_ConsolidatedEntitiesAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ConsolidatedEntitiesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedIncomeStatementTable" xlink:to="srt_ConsolidatedEntitiesAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="BioFirstMember_0" xlink:href="abvc-20230930.xsd#abvc_BioFirstMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ConsolidatedEntitiesAxis" xlink:to="BioFirstMember_0" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RgeneMember_0" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ConsolidatedEntitiesAxis" xlink:to="RgeneMember_0" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedIncomeStatementTable" xlink:to="srt_CondensedIncomeStatementsCaptionsLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnSalesOfLoansNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GainLossOnSalesOfLoansNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="us-gaap_GainLossOnSalesOfLoansNet" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GrossProfit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="us-gaap_GrossProfit" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" xlink:href="abvc-20230930.xsd#abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofComponentsofLossesonEquityInvestmentsTable0">
    <loc xlink:type="locator" xlink:label="ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromEquityMethodInvestments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofShortTermBankLoanTable0">
    <loc xlink:type="locator" xlink:label="ScheduleOfShortTermBankLoanAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfShortTermBankLoanAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShortTermDebtTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfShortTermDebtTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfShortTermBankLoanAbstract" xlink:to="us-gaap_ScheduleOfShortTermDebtTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfShortTermDebtTable" xlink:to="us-gaap_ShortTermDebtTypeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="CathayUnitedBankMember" xlink:href="abvc-20230930.xsd#abvc_CathayUnitedBankMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="CathayUnitedBankMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CTBCBankMember" xlink:href="abvc-20230930.xsd#abvc_CTBCBankMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="CTBCBankMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CathayBankMember" xlink:href="abvc-20230930.xsd#abvc_CathayBankMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="CathayBankMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfShortTermDebtTable" xlink:to="us-gaap_ShortTermDebtLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermBorrowings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtLineItems" xlink:to="us-gaap_ShortTermBorrowings" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0">
    <loc xlink:type="locator" xlink:label="ScheduleOfRelatedPartiesOfTheCompanyWithWhomTransactionsAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfRelatedPartiesOfTheCompanyWithWhomTransactionsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfRelatedPartiesOfTheCompanyWithWhomTransactionsAbstract" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="BioFirstCorporationtheBioFirstMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstCorporationtheBioFirstMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstCorporationtheBioFirstMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RgeneCorporationtheRgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneCorporationtheRgeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="RgeneCorporationtheRgeneMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="YuanGeneCorporationtheYuanGeneMember" xlink:href="abvc-20230930.xsd#abvc_YuanGeneCorporationtheYuanGeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="YuanGeneCorporationtheYuanGeneMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AsiaGeneCorporationtheAsiaGeneMember" xlink:href="abvc-20230930.xsd#abvc_AsiaGeneCorporationtheAsiaGeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="AsiaGeneCorporationtheAsiaGeneMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="EugeneJiangMember" xlink:href="abvc-20230930.xsd#abvc_EugeneJiangMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="EugeneJiangMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="KeypointTechnologyLtdtheKeypointMember" xlink:href="abvc-20230930.xsd#abvc_KeypointTechnologyLtdtheKeypointMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="KeypointTechnologyLtdtheKeypointMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LionArtsPromotionInctheLionArtsMember" xlink:href="abvc-20230930.xsd#abvc_LionArtsPromotionInctheLionArtsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="LionArtsPromotionInctheLionArtsMember" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="YoshinobuOdairatheOdairaMember" xlink:href="abvc-20230930.xsd#abvc_YoshinobuOdairatheOdairaMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="YoshinobuOdairatheOdairaMember" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GenePharmInctheGenePharmMember" xlink:href="abvc-20230930.xsd#abvc_GenePharmInctheGenePharmMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="GenePharmInctheGenePharmMember" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember" xlink:href="abvc-20230930.xsd#abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LBGUSAInctheLBGUSAMember" xlink:href="abvc-20230930.xsd#abvc_LBGUSAInctheLBGUSAMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="LBGUSAInctheLBGUSAMember" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LionGeneCorporationtheLionGeneMember" xlink:href="abvc-20230930.xsd#abvc_LionGeneCorporationtheLionGeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="LionGeneCorporationtheLionGeneMember" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="KimhoConsultantsCoLtdtheKimhoMember" xlink:href="abvc-20230930.xsd#abvc_KimhoConsultantsCoLtdtheKimhoMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="KimhoConsultantsCoLtdtheKimhoMember" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="KimhoConsultantsCoLtdtheKimhoOneMember" xlink:href="abvc-20230930.xsd#abvc_KimhoConsultantsCoLtdtheKimhoOneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="KimhoConsultantsCoLtdtheKimhoOneMember" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AmkeyVenturesLLCAmkeyMember" xlink:href="abvc-20230930.xsd#abvc_AmkeyVenturesLLCAmkeyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="AmkeyVenturesLLCAmkeyMember" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioLiteJapanMember" xlink:href="abvc-20230930.xsd#abvc_BioLiteJapanMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioLiteJapanMember" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioHopeKingCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioHopeKingCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioHopeKingCorporationMember" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ABVCBioPharmaHKLimitedMember" xlink:href="abvc-20230930.xsd#abvc_ABVCBioPharmaHKLimitedMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="ABVCBioPharmaHKLimitedMember" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="us-gaap_RelatedPartyTransactionLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="RelatedPartyTransactionDescriptionOfTransactions" xlink:href="abvc-20230930.xsd#abvc_RelatedPartyTransactionDescriptionOfTransactions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionLineItems" xlink:to="RelatedPartyTransactionDescriptionOfTransactions" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable0">
    <loc xlink:type="locator" xlink:label="ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract" xlink:to="RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="GenePharmIncMember" xlink:href="abvc-20230930.xsd#abvc_GenePharmIncMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="GenePharmIncMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="RgeneMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AmkeyMember" xlink:href="abvc-20230930.xsd#abvc_AmkeyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="AmkeyMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable" xlink:to="RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems" xlink:to="us-gaap_AccountsReceivableNet" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable0">
    <loc xlink:type="locator" xlink:label="ScheduleOfDueFromRelatedPartiesCurrentAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfDueFromRelatedPartiesCurrentAbstract"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDueFromRelatedPartiesCurrentAbstract" xlink:to="RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="RgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="RgeneMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable" xlink:to="RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivablesNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivablesNetCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems" xlink:to="us-gaap_OtherReceivablesNetCurrent" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/netLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable0">
    <loc xlink:type="locator" xlink:label="ScheduleOfDueFromRelatedPartiesNonCurrentAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfDueFromRelatedPartiesNonCurrentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDueFromRelatedPartiesNonCurrentAbstract" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="RgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="RgeneMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioFirstAustraliaMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstAustraliaMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstAustraliaMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioHopeKingCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioHopeKingCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioHopeKingCorporationMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LBGUSAMember" xlink:href="abvc-20230930.xsd#abvc_LBGUSAMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="LBGUSAMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioLiteJapanMember" xlink:href="abvc-20230930.xsd#abvc_BioLiteJapanMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioLiteJapanMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="KeypointMember" xlink:href="abvc-20230930.xsd#abvc_KeypointMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="KeypointMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:to="us-gaap_AccountsNotesAndLoansReceivableLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="DueFromRelatedPartiesNoncurrents" xlink:href="abvc-20230930.xsd#abvc_DueFromRelatedPartiesNoncurrents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:to="DueFromRelatedPartiesNoncurrents" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable0">
    <loc xlink:type="locator" xlink:label="ScheduleOfAmountDueToRelatedPartiesAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfAmountDueToRelatedPartiesAbstract"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAmountDueToRelatedPartiesAbstract" xlink:to="RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="BioFirstCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstCorporationMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioFirstAustraliaMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstAustraliaMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstAustraliaMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AsiaGeneMember" xlink:href="abvc-20230930.xsd#abvc_AsiaGeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="AsiaGeneMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="YuanGeneMember" xlink:href="abvc-20230930.xsd#abvc_YuanGeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="YuanGeneMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TheJiangsMember" xlink:href="abvc-20230930.xsd#abvc_TheJiangsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="TheJiangsMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DueToshareholdersMember" xlink:href="abvc-20230930.xsd#abvc_DueToshareholdersMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="DueToshareholdersMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable" xlink:to="srt_RestatementAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RestatementAxis" xlink:to="srt_RestatementDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioPreviouslyReportedMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioPreviouslyReportedMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RestatementAxis" xlink:to="srt_ScenarioPreviouslyReportedMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable" xlink:to="RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="DueToRelatedPartyCurrentAndNoncurrent" xlink:href="abvc-20230930.xsd#abvc_DueToRelatedPartyCurrentAndNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems" xlink:to="DueToRelatedPartyCurrentAndNoncurrent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofRevenuefromRelatedPartyTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfRevenueFromRelatedPartyAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfRevenueFromRelatedPartyAbstract"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyTable" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyTable"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyLineItems" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfRevenueFromRelatedPartyAbstract" xlink:to="RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="RgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="RgeneMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyTable" xlink:to="RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Revenues" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyLineItems" xlink:to="us-gaap_Revenues" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofincometaxexpenseTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfIncomeTaxExpenseAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfIncomeTaxExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="CurrentAbstract0" xlink:href="abvc-20230930.xsd#abvc_CurrentAbstract0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIncomeTaxExpenseAbstract" xlink:to="CurrentAbstract0" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CurrentFederalTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentAbstract0" xlink:to="us-gaap_CurrentFederalTaxExpenseBenefit" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CurrentStateAndLocalTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentAbstract0" xlink:to="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentForeignTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CurrentForeignTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentAbstract0" xlink:to="us-gaap_CurrentForeignTaxExpenseBenefit" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentAbstract0" xlink:to="us-gaap_CurrentIncomeTaxExpenseBenefit" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DeferredAbstract0" xlink:href="abvc-20230930.xsd#abvc_DeferredAbstract0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIncomeTaxExpenseAbstract" xlink:to="DeferredAbstract0" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredFederalIncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredAbstract0" xlink:to="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredAbstract0" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredForeignIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredForeignIncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredAbstract0" xlink:to="us-gaap_DeferredForeignIncomeTaxExpenseBenefit" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxesAndTaxCredits" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxesAndTaxCredits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredAbstract0" xlink:to="us-gaap_DeferredIncomeTaxesAndTaxCredits" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TotalProvisionForIncomeTaxe" xlink:href="abvc-20230930.xsd#abvc_TotalProvisionForIncomeTaxe"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIncomeTaxExpenseAbstract" xlink:to="TotalProvisionForIncomeTaxe" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetImpairmentCharges" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetImpairmentCharges"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_AssetImpairmentCharges" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentTaxCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentTaxCredit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_InvestmentTaxCredit" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiability"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_OperatingLeaseLiability" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssetsMiscellaneousNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAssetsMiscellaneousNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_OtherAssetsMiscellaneousNoncurrent" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherDeferredCostsGross" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherDeferredCostsGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_OtherDeferredCostsGross" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsValuationAllowance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance" order="6.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_DeferredTaxAssetsLiabilitiesNet" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable0">
    <loc xlink:type="locator" xlink:label="ScheduleOfOptionsIssuedAndOutstandingAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfOptionsIssuedAndOutstandingAbstract"/>
    <loc xlink:type="locator" xlink:label="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable" xlink:href="abvc-20230930.xsd#abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable"/>
    <loc xlink:type="locator" xlink:label="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:href="abvc-20230930.xsd#abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOptionsIssuedAndOutstandingAbstract" xlink:to="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable" xlink:to="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeStockOptionMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EmployeeStockOptionMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis" xlink:to="us-gaap_EmployeeStockOptionMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable" xlink:to="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" xlink:href="abvc-20230930.xsd#abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1" xlink:href="abvc-20230930.xsd#abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_0" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_0" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofFairValueofStockOptionsGrantedTable0">
    <loc xlink:type="locator" xlink:label="ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleoflosspershareTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfLossPerShareAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfLossPerShareAbstract"/>
    <loc xlink:type="locator" xlink:label="LossPerShareDetailsScheduleoflosspershareTable" xlink:href="abvc-20230930.xsd#abvc_LossPerShareDetailsScheduleoflosspershareTable"/>
    <loc xlink:type="locator" xlink:label="LossPerShareDetailsScheduleoflosspershareLineItems" xlink:href="abvc-20230930.xsd#abvc_LossPerShareDetailsScheduleoflosspershareLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLossPerShareAbstract" xlink:to="LossPerShareDetailsScheduleoflosspershareTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementScenarioAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LossPerShareDetailsScheduleoflosspershareTable" xlink:to="srt_StatementScenarioAxis" order="1.0"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioUnspecifiedDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain" order="0.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LossPerShareDetailsScheduleoflosspershareTable" xlink:to="LossPerShareDetailsScheduleoflosspershareLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NumeratorAbstract1" xlink:href="abvc-20230930.xsd#abvc_NumeratorAbstract1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LossPerShareDetailsScheduleoflosspershareLineItems" xlink:to="NumeratorAbstract1" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NumeratorAbstract1" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/netLabel"/>
    <loc xlink:type="locator" xlink:label="DenominatorAbstract1" xlink:href="abvc-20230930.xsd#abvc_DenominatorAbstract1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LossPerShareDetailsScheduleoflosspershareLineItems" xlink:to="DenominatorAbstract1" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WeightedaverageSharesOutstandingBasic" xlink:href="abvc-20230930.xsd#abvc_WeightedaverageSharesOutstandingBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DenominatorAbstract1" xlink:to="WeightedaverageSharesOutstandingBasic" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DenominatorAbstract1" xlink:to="us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WeightedAverageNumberOfSharesDiluted" xlink:href="abvc-20230930.xsd#abvc_WeightedAverageNumberOfSharesDiluted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DenominatorAbstract1" xlink:to="WeightedAverageNumberOfSharesDiluted" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LossPerShareAbstract" xlink:href="abvc-20230930.xsd#abvc_LossPerShareAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LossPerShareDetailsScheduleoflosspershareLineItems" xlink:to="LossPerShareAbstract" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LossPerShareBasic" xlink:href="abvc-20230930.xsd#abvc_LossPerShareBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LossPerShareAbstract" xlink:to="LossPerShareBasic" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LossPerShareDiluted" xlink:href="abvc-20230930.xsd#abvc_LossPerShareDiluted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LossPerShareAbstract" xlink:to="LossPerShareDiluted" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofOperatingLeaseArrangementsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfOperatingLeaseArrangementsAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfOperatingLeaseArrangementsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOperatingLeaseArrangementsAbstract" xlink:to="us-gaap_AssetsAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOperatingLeaseArrangementsAbstract" xlink:to="us-gaap_LiabilitiesAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingLeaseLiabilitiescurrents" xlink:href="abvc-20230930.xsd#abvc_OperatingLeaseLiabilitiescurrents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="OperatingLeaseLiabilitiescurrents" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingLeaseLiabilitienoncurrent" xlink:href="abvc-20230930.xsd#abvc_OperatingLeaseLiabilitienoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="OperatingLeaseLiabilitienoncurrent" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofLeaseExpensesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfLeaseExpensesAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfLeaseExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLeaseExpensesAbstract" xlink:to="us-gaap_OperatingLeaseExpense" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLeaseIncomeLeasePayments" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLeaseIncomeLeasePayments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLeaseExpensesAbstract" xlink:to="us-gaap_OperatingLeaseLeaseIncomeLeasePayments" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WeightedAverageRemainingLeaseTermAbstract0" xlink:href="abvc-20230930.xsd#abvc_WeightedAverageRemainingLeaseTermAbstract0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLeaseExpensesAbstract" xlink:to="WeightedAverageRemainingLeaseTermAbstract0" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="WeightedAverageRemainingLeaseTermAbstract0" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WeightedAverageDiscountRateAbstract0" xlink:href="abvc-20230930.xsd#abvc_WeightedAverageDiscountRateAbstract0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLeaseExpensesAbstract" xlink:to="WeightedAverageDiscountRateAbstract0" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="WeightedAverageDiscountRateAbstract0" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:href="abvc-20230930.xsd#abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="OperatingLeasesFutureMinimumPaymentDueInTwoYears" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="OperatingLeasesFutureMinimumPaymentDueInTwoYears" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingLeasesFutureMinimumPaymentDueInThreeYears" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="OperatingLeasesFutureMinimumPaymentDueInThreeYears" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingLeasesFutureMinimumPaymentDueInFourYears" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="OperatingLeasesFutureMinimumPaymentDueInFourYears" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingLeasesFutureMinimumPaymentDueInFiveYears" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="OperatingLeasesFutureMinimumPaymentDueInFiveYears" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingLeasesFutureMinimumPaymentDueThereAfter" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="OperatingLeasesFutureMinimumPaymentDueThereAfter" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingLeasesFutureMinimumPaymentDue" xlink:href="abvc-20230930.xsd#abvc_OperatingLeasesFutureMinimumPaymentDue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OperatingLeasesFutureMinimumPaymentDueThereAfter" xlink:to="OperatingLeasesFutureMinimumPaymentDue" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction" xlink:href="abvc-20230930.xsd#abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OperatingLeasesFutureMinimumPaymentDueThereAfter" xlink:to="InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" xlink:href="abvc-20230930.xsd#abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OperatingLeasesFutureMinimumPaymentDueThereAfter" xlink:to="PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract"/>
    <loc xlink:type="locator" xlink:label="OrganizationandDescriptionofBusinessDetailsTable" xlink:href="abvc-20230930.xsd#abvc_OrganizationandDescriptionofBusinessDetailsTable"/>
    <loc xlink:type="locator" xlink:label="OrganizationandDescriptionofBusinessDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_OrganizationandDescriptionofBusinessDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="OrganizationandDescriptionofBusinessDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OrganizationandDescriptionofBusinessDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ShareExchangeAgreementMember" xlink:href="abvc-20230930.xsd#abvc_ShareExchangeAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="ShareExchangeAgreementMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BriVisionShareholdersMember" xlink:href="abvc-20230930.xsd#abvc_BriVisionShareholdersMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="BriVisionShareholdersMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareExchangeAgreementOneMember" xlink:href="abvc-20230930.xsd#abvc_ShareExchangeAgreementOneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="ShareExchangeAgreementOneMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="MergerAgreementMember" xlink:href="abvc-20230930.xsd#abvc_MergerAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="MergerAgreementMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OrganizationandDescriptionofBusinessDetailsTable" xlink:to="OrganizationandDescriptionofBusinessDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="us-gaap_ProfitLoss" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/netLabel"/>
    <loc xlink:type="locator" xlink:label="WorkingCapitalDeficit" xlink:href="abvc-20230930.xsd#abvc_WorkingCapitalDeficit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="WorkingCapitalDeficit" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ExcessStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ExcessStockSharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="us-gaap_ExcessStockSharesIssued" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CommonStockIssuedBeforeStockSplit" xlink:href="abvc-20230930.xsd#abvc_CommonStockIssuedBeforeStockSplit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="CommonStockIssuedBeforeStockSplit" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageOfCommonSharesIssuedAndOutstanding" xlink:href="abvc-20230930.xsd#abvc_PercentageOfCommonSharesIssuedAndOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="PercentageOfCommonSharesIssuedAndOutstanding" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageOfIssuedShareCapital" xlink:href="abvc-20230930.xsd#abvc_PercentageOfIssuedShareCapital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="PercentageOfIssuedShareCapital" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteStockSplit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteStockSplit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="us-gaap_StockholdersEquityNoteStockSplit" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AggregateOfSharesIssued" xlink:href="abvc-20230930.xsd#abvc_AggregateOfSharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="AggregateOfSharesIssued" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CompanyReported" xlink:href="abvc-20230930.xsd#abvc_CompanyReported"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="CompanyReported" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Capital" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Capital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="us-gaap_Capital" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeCollateralRightToReclaimCash" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeCollateralRightToReclaimCash"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="us-gaap_DerivativeCollateralRightToReclaimCash" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="SummaryofSignificantAccountingPoliciesDetailsTable" xlink:href="abvc-20230930.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="SummaryofSignificantAccountingPoliciesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="BiokeyMember" xlink:href="abvc-20230930.xsd#abvc_BiokeyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="BiokeyMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GenePharmInctheGenePharmMember" xlink:href="abvc-20230930.xsd#abvc_GenePharmInctheGenePharmMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="GenePharmInctheGenePharmMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="srt_TitleOfIndividualAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_TitleOfIndividualAxis" xlink:to="srt_TitleOfIndividualWithRelationshipToEntityDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="srt_BoardOfDirectorsChairmanMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_BoardOfDirectorsChairmanMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_TitleOfIndividualAxis" xlink:to="srt_BoardOfDirectorsChairmanMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="us-gaap_ConcentrationRiskByBenchmarkAxis" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskBenchmarkDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:to="us-gaap_ConcentrationRiskBenchmarkDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:to="us-gaap_AccountsReceivableMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="SummaryofSignificantAccountingPoliciesDetailsLineItems" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteStockSplit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteStockSplit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_StockholdersEquityNoteStockSplit" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TemporaryEquityParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TemporaryEquityParOrStatedValuePerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_TemporaryEquityParOrStatedValuePerShare" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ExcessStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ExcessStockSharesAuthorized"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_ExcessStockSharesAuthorized" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityReverseStockSplit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityReverseStockSplit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_StockholdersEquityReverseStockSplit" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TotalRevenuesPercentage" xlink:href="abvc-20230930.xsd#abvc_TotalRevenuesPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="TotalRevenuesPercentage" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AllowanceForExpectedCreditLosses" xlink:href="abvc-20230930.xsd#abvc_AllowanceForExpectedCreditLosses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="AllowanceForExpectedCreditLosses" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ImpairmentOfEquityInvestments" xlink:href="abvc-20230930.xsd#abvc_ImpairmentOfEquityInvestments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="ImpairmentOfEquityInvestments" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LabourPensionFundPercentage" xlink:href="abvc-20230930.xsd#abvc_LabourPensionFundPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="LabourPensionFundPercentage" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageOfMonthlyContributions" xlink:href="abvc-20230930.xsd#abvc_PercentageOfMonthlyContributions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="PercentageOfMonthlyContributions" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DefinedBenefitPlanServiceCost" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DefinedBenefitPlanServiceCost"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_DefinedBenefitPlanServiceCost" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeBenefitsAndShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EmployeeBenefitsAndShareBasedCompensation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_EmployeeBenefitsAndShareBasedCompensation" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllocatedShareBasedCompensationExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_AllocatedShareBasedCompensationExpense" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DefinedBenefitPlanFundedPercentages" xlink:href="abvc-20230930.xsd#abvc_DefinedBenefitPlanFundedPercentages"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="DefinedBenefitPlanFundedPercentages" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCashAndCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedCashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_RestrictedCashAndCashEquivalents" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TotalRevenues" xlink:href="abvc-20230930.xsd#abvc_TotalRevenues"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="TotalRevenues" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="StockBasedCompensationForEmployees" xlink:href="abvc-20230930.xsd#abvc_StockBasedCompensationForEmployees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="StockBasedCompensationForEmployees" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="StockBasedCompensationForNonemployees" xlink:href="abvc-20230930.xsd#abvc_StockBasedCompensationForNonemployees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="StockBasedCompensationForNonemployees" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/CollaborativeAgreementsDetails">
    <loc xlink:type="locator" xlink:label="CollaborativeAgreementsAbstract" xlink:href="abvc-20230930.xsd#abvc_CollaborativeAgreementsAbstract"/>
    <loc xlink:type="locator" xlink:label="CollaborativeAgreementsDetailsTable" xlink:href="abvc-20230930.xsd#abvc_CollaborativeAgreementsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="CollaborativeAgreementsDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_CollaborativeAgreementsDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsAbstract" xlink:to="CollaborativeAgreementsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsTable" xlink:to="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ServiceAgreementsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ServiceAgreementsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_ServiceAgreementsMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TypeOfArrangementAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TypeOfArrangementAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsTable" xlink:to="us-gaap_TypeOfArrangementAxis" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="us-gaap_ArrangementsAndNonarrangementTransactionsMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="BHKCoDevelopmentAgreementMember" xlink:href="abvc-20230930.xsd#abvc_BHKCoDevelopmentAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="BHKCoDevelopmentAgreementMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CodevelopmentagreementMember" xlink:href="abvc-20230930.xsd#abvc_CodevelopmentagreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="CodevelopmentagreementMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CollaborativeArrangementMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CollaborativeArrangementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="us-gaap_CollaborativeArrangementMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioFirstStockPurchaseAgreementMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstStockPurchaseAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="BioFirstStockPurchaseAgreementMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsTable" xlink:to="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_EquityMethodInvesteeNameDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="RgeneCorporationMember" xlink:href="abvc-20230930.xsd#abvc_RgeneCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="RgeneCorporationMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsTable" xlink:to="CollaborativeAgreementsDetailsLineItems" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="MilestonePayments" xlink:href="abvc-20230930.xsd#abvc_MilestonePayments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="MilestonePayments" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="UpfrontCashPayment" xlink:href="abvc-20230930.xsd#abvc_UpfrontCashPayment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="UpfrontCashPayment" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageOfPaymentsUnderCodevelopmentAgreement" xlink:href="abvc-20230930.xsd#abvc_PercentageOfPaymentsUnderCodevelopmentAgreement"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="PercentageOfPaymentsUnderCodevelopmentAgreement" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IssuanceOfStockValue" xlink:href="abvc-20230930.xsd#abvc_IssuanceOfStockValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="IssuanceOfStockValue" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="MilestonePaymentsRoyaltyPercentage" xlink:href="abvc-20230930.xsd#abvc_MilestonePaymentsRoyaltyPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="MilestonePaymentsRoyaltyPercentage" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CollaborativeAgreementsDescription" xlink:href="abvc-20230930.xsd#abvc_CollaborativeAgreementsDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="CollaborativeAgreementsDescription" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForParticipationLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForParticipationLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_PaymentsForParticipationLiabilities" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AdditionCashPayment" xlink:href="abvc-20230930.xsd#abvc_AdditionCashPayment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="AdditionCashPayment" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdditionalPaidInCapitalCommonStock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_AdditionalPaidInCapitalCommonStock" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AmountReceived" xlink:href="abvc-20230930.xsd#abvc_AmountReceived"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="AmountReceived" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CoDevAgreementDescription" xlink:href="abvc-20230930.xsd#abvc_CoDevAgreementDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="CoDevAgreementDescription" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="EligibleToReceivePayments" xlink:href="abvc-20230930.xsd#abvc_EligibleToReceivePayments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="EligibleToReceivePayments" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="MilestoneRegulatoryPaymentAmountPeriod" xlink:href="abvc-20230930.xsd#abvc_MilestoneRegulatoryPaymentAmountPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="MilestoneRegulatoryPaymentAmountPeriod" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LoansPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_LoansPayable" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WorkingCapitalConvertibleLoanPercentage" xlink:href="abvc-20230930.xsd#abvc_WorkingCapitalConvertibleLoanPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="WorkingCapitalConvertibleLoanPercentage" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConversionOfStockDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_ConversionOfStockDescription" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostOfGoodsAndServicesSold" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfGoodsAndServicesSold"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_CostOfGoodsAndServicesSold" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherResearchAndDevelopmentExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherResearchAndDevelopmentExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_OtherResearchAndDevelopmentExpense" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_SharesIssued" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_OtherLiabilities" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/PropertyandEquipmentDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="PropertyandEquipmentDetailsTable" xlink:href="abvc-20230930.xsd#abvc_PropertyandEquipmentDetailsTable"/>
    <loc xlink:type="locator" xlink:label="PropertyandEquipmentDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_PropertyandEquipmentDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="PropertyandEquipmentDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyandEquipmentDetailsTable" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConstructionInProgressMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConstructionInProgressMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_ConstructionInProgressMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyandEquipmentDetailsTable" xlink:to="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_EquityMethodInvesteeNameDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ZhonghuiMember" xlink:href="abvc-20230930.xsd#abvc_ZhonghuiMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="ZhonghuiMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyandEquipmentDetailsTable" xlink:to="PropertyandEquipmentDetailsLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyandEquipmentDetailsLineItems" xlink:to="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyandEquipmentDetailsLineItems" xlink:to="us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyandEquipmentDetailsLineItems" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueOfAssetsAcquired" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueOfAssetsAcquired"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyandEquipmentDetailsLineItems" xlink:to="us-gaap_FairValueOfAssetsAcquired" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockCapitalSharesReservedForFutureIssuance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyandEquipmentDetailsLineItems" xlink:to="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyandEquipmentDetailsLineItems" xlink:to="us-gaap_SharePrice" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationDepletionAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepreciationDepletionAndAmortization"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyandEquipmentDetailsLineItems" xlink:to="us-gaap_DepreciationDepletionAndAmortization" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LandAndLandImprovements" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LandAndLandImprovements"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PropertyandEquipmentDetailsLineItems" xlink:to="us-gaap_LandAndLandImprovements" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/LongTermInvestmentsDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermInvestmentsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermInvestmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="LongTermInvestmentsDetailsTable" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="LongTermInvestmentsDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_LongTermInvestmentsDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LongTermInvestmentsAbstract" xlink:to="LongTermInvestmentsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsTable" xlink:to="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_EquityMethodInvesteeNameDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="BioFirstCorporationMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="BioFirstCorporationMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueByAssetClassAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueByAssetClassAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsTable" xlink:to="us-gaap_FairValueByAssetClassAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueByAssetClassAxis" xlink:to="us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_FairValueByAssetClassAxis" xlink:to="us-gaap_EquityMethodInvestmentsMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsTable" xlink:to="LongTermInvestmentsDetailsLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_VariableInterestEntityOwnershipPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_VariableInterestEntityOwnershipPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsLineItems" xlink:to="us-gaap_VariableInterestEntityOwnershipPercentage" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsLineItems" xlink:to="us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsLineItems" xlink:to="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertedALoanIntoShares" xlink:href="abvc-20230930.xsd#abvc_ConvertedALoanIntoShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsLineItems" xlink:to="ConvertedALoanIntoShares" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PurchaseAdditionalShares" xlink:href="abvc-20230930.xsd#abvc_PurchaseAdditionalShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsLineItems" xlink:to="PurchaseAdditionalShares" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConvertibleNotesPayableDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleLongtermNotesPayableCurrentAndNoncurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleLongtermNotesPayableCurrentAndNoncurrentAbstract"/>
    <loc xlink:type="locator" xlink:label="ConvertibleNotesPayableDetailsTable" xlink:href="abvc-20230930.xsd#abvc_ConvertibleNotesPayableDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ConvertibleNotesPayableDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_ConvertibleNotesPayableDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ConvertibleLongtermNotesPayableCurrentAndNoncurrentAbstract" xlink:to="ConvertibleNotesPayableDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsTable" xlink:to="us-gaap_ShortTermDebtTypeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleNotesPayableMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ConvertibleNotesPayableMember" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/netLabel"/>
    <loc xlink:type="locator" xlink:label="SecuritiesPurchaseAgreementMember" xlink:href="abvc-20230930.xsd#abvc_SecuritiesPurchaseAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="SecuritiesPurchaseAgreementMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="UnsecuredConvertiblePromissoryNoteMember" xlink:href="abvc-20230930.xsd#abvc_UnsecuredConvertiblePromissoryNoteMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="UnsecuredConvertiblePromissoryNoteMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsTable" xlink:to="us-gaap_DebtInstrumentAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentNameDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleNotesPayableMember_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_ConvertibleNotesPayableMember_0" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/netLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsTable" xlink:to="ConvertibleNotesPayableDetailsLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForPreviousAcquisition" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsForPreviousAcquisition"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_PaymentsForPreviousAcquisition" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockConvertibleConversionPrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockConvertibleConversionPrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_PreferredStockConvertibleConversionPrice" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_SharesIssued" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentFaceAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentFaceAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_DebtInstrumentFaceAmount" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageOfAverageAmount" xlink:href="abvc-20230930.xsd#abvc_PercentageOfAverageAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="PercentageOfAverageAmount" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageOfCashPermium" xlink:href="abvc-20230930.xsd#abvc_PercentageOfCashPermium"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="PercentageOfCashPermium" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageOfOutstandingPrincipalAmount" xlink:href="abvc-20230930.xsd#abvc_PercentageOfOutstandingPrincipalAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="PercentageOfOutstandingPrincipalAmount" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GeneralPartnersCapitalAccount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeneralPartnersCapitalAccount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_GeneralPartnersCapitalAccount" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantExercisePriceIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantExercisePriceIncrease"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_WarrantExercisePriceIncrease" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleDebt"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_ConvertibleDebt" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_ConvertibleNotesPayable" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConversionOfStockDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_ConversionOfStockDescription" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_DebtInstrumentConvertibleConversionPrice1" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertiblePromissoryNote" xlink:href="abvc-20230930.xsd#abvc_ConvertiblePromissoryNote"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="ConvertiblePromissoryNote" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestAndDebtExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestAndDebtExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_InterestAndDebtExpense" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/BankLoansDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_LoansPayableAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansPayableAbstract"/>
    <loc xlink:type="locator" xlink:label="BankLoansDetailsTable" xlink:href="abvc-20230930.xsd#abvc_BankLoansDetailsTable"/>
    <loc xlink:type="locator" xlink:label="BankLoansDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_BankLoansDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LoansPayableAbstract" xlink:to="BankLoansDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsTable" xlink:to="us-gaap_ShortTermDebtTypeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="CathayUnitedBankMember" xlink:href="abvc-20230930.xsd#abvc_CathayUnitedBankMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="CathayUnitedBankMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CTBCBankMember" xlink:href="abvc-20230930.xsd#abvc_CTBCBankMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="CTBCBankMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LoanAgreementMember" xlink:href="abvc-20230930.xsd#abvc_LoanAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="LoanAgreementMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CathayBankMember" xlink:href="abvc-20230930.xsd#abvc_CathayBankMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="CathayBankMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CathayUnitedLoanAgreementMember" xlink:href="abvc-20230930.xsd#abvc_CathayUnitedLoanAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="CathayUnitedLoanAgreementMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementScenarioAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsTable" xlink:to="srt_StatementScenarioAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioUnspecifiedDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioForecastMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioForecastMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioForecastMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsTable" xlink:to="us-gaap_DebtInstrumentAxis" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentNameDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="CathayUnitedBankMember_0" xlink:href="abvc-20230930.xsd#abvc_CathayUnitedBankMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="CathayUnitedBankMember_0" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CTBCBankMember_0" xlink:href="abvc-20230930.xsd#abvc_CTBCBankMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="CTBCBankMember_0" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CathayBankMember_0" xlink:href="abvc-20230930.xsd#abvc_CathayBankMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="CathayBankMember_0" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TypeOfCurrencyAxis" xlink:href="abvc-20230930.xsd#abvc_TypeOfCurrencyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsTable" xlink:to="TypeOfCurrencyAxis" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TypeOfCurrencyDomainDomain" xlink:href="abvc-20230930.xsd#abvc_TypeOfCurrencyDomainDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TypeOfCurrencyAxis" xlink:to="TypeOfCurrencyDomainDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="NTMember" xlink:href="abvc-20230930.xsd#abvc_NTMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TypeOfCurrencyAxis" xlink:to="NTMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsTable" xlink:to="srt_RangeAxis" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MaximumMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MinimumMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsTable" xlink:to="BankLoansDetailsLineItems" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentRepurchasedFaceAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentRepurchasedFaceAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="us-gaap_DebtInstrumentRepurchasedFaceAmount" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateIncreaseDecrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentInterestRateIncreaseDecrease"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="us-gaap_DebtInstrumentInterestRateIncreaseDecrease" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="principalAmount" xlink:href="abvc-20230930.xsd#abvc_principalAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="principalAmount" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DebtInstrumentIEffectiventerestRatePercentage" xlink:href="abvc-20230930.xsd#abvc_DebtInstrumentIEffectiventerestRatePercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="DebtInstrumentIEffectiventerestRatePercentage" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="us-gaap_DebtInstrumentInterestRateEffectivePercentage" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="us-gaap_InterestExpense" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentMaturityDate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentMaturityDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="us-gaap_DebtInstrumentMaturityDate" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentTerm" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentTerm"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="us-gaap_DebtInstrumentTerm" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ReceivedLoanAmount" xlink:href="abvc-20230930.xsd#abvc_ReceivedLoanAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="ReceivedLoanAmount" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LoanAgreementAndNoteAmountNotExceeding" xlink:href="abvc-20230930.xsd#abvc_LoanAgreementAndNoteAmountNotExceeding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="LoanAgreementAndNoteAmountNotExceeding" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OutstandingBalance" xlink:href="abvc-20230930.xsd#abvc_OutstandingBalance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="OutstandingBalance" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermLineOfCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermLineOfCredit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="us-gaap_LongTermLineOfCredit" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentFaceAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentFaceAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="us-gaap_DebtInstrumentFaceAmount" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentOwnedBalancePrincipalAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentOwnedBalancePrincipalAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="us-gaap_InvestmentOwnedBalancePrincipalAmount" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LoanAgreement" xlink:href="abvc-20230930.xsd#abvc_LoanAgreement"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="LoanAgreement" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpenseDebt"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="us-gaap_InterestExpenseDebt" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeFixedInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeFixedInterestRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="us-gaap_DerivativeFixedInterestRate" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ExceedingAmount" xlink:href="abvc-20230930.xsd#abvc_ExceedingAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="ExceedingAmount" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LoansPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="us-gaap_LoansPayable" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/RelatedPartiesTransactionsDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsAbstract"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsTable" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactionsDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="RelatedPartiesTransactionsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="BHKCoDevelopmentAggreementMember" xlink:href="abvc-20230930.xsd#abvc_BHKCoDevelopmentAggreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BHKCoDevelopmentAggreementMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="JIANGSMember" xlink:href="abvc-20230930.xsd#abvc_JIANGSMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="JIANGSMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RgeneMember" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="RgeneMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioFirstAustraliaMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstAustraliaMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstAustraliaMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BHKCoDevelopmentsAgreementMember" xlink:href="abvc-20230930.xsd#abvc_BHKCoDevelopmentsAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BHKCoDevelopmentsAgreementMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioLiteJapanMember" xlink:href="abvc-20230930.xsd#abvc_BioLiteJapanMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioLiteJapanMember" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioFirstMember" xlink:href="abvc-20230930.xsd#abvc_BioFirstMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstMember" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="BioFirstMember_0" xlink:href="abvc-20230930.xsd#abvc_BioFirstMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="BioFirstMember_0" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SeveralLoanAgreementsMember" xlink:href="abvc-20230930.xsd#abvc_SeveralLoanAgreementsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="SeveralLoanAgreementsMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RgeneMember_0" xlink:href="abvc-20230930.xsd#abvc_RgeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="RgeneMember_0" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsTable" xlink:to="us-gaap_ShortTermDebtTypeAxis" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleDebtMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleDebtMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ConvertibleDebtMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsTable" xlink:to="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_EquityMethodInvesteeNameDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="BioFirstAustraliaMember_0" xlink:href="abvc-20230930.xsd#abvc_BioFirstAustraliaMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="BioFirstAustraliaMember_0" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="JIANGSMember_0" xlink:href="abvc-20230930.xsd#abvc_JIANGSMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="JIANGSMember_0" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsTable" xlink:to="us-gaap_DebtInstrumentAxis" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentNameDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="BearInterestRateMember" xlink:href="abvc-20230930.xsd#abvc_BearInterestRateMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="BearInterestRateMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_StatementGeographicalAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsTable" xlink:to="srt_StatementGeographicalAxis" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_SegmentGeographicalDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementGeographicalAxis" xlink:to="srt_SegmentGeographicalDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="country_AU" xlink:href="https://xbrl.sec.gov/country/2023/country-2023.xsd#country_AU"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementGeographicalAxis" xlink:to="country_AU" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsTable" xlink:to="srt_RangeAxis" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MinimumMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MaximumMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsTable" xlink:to="RelatedPartiesTransactionsDetailsLineItems" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentAnnualPrincipalPayment" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentAnnualPrincipalPayment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DebtInstrumentAnnualPrincipalPayment" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableInterestBearingInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableInterestBearingInterestRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_AccountsPayableInterestBearingInterestRate" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WorkingCapitalPercentage" xlink:href="abvc-20230930.xsd#abvc_WorkingCapitalPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="WorkingCapitalPercentage" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DescriptionOfConversionPrice" xlink:href="abvc-20230930.xsd#abvc_DescriptionOfConversionPrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="DescriptionOfConversionPrice" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShorttermDebtAverageOutstandingAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShorttermDebtAverageOutstandingAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_ShorttermDebtAverageOutstandingAmount" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivables" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_OtherReceivables" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RecoveryOfDirectCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RecoveryOfDirectCosts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_RecoveryOfDirectCosts" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_EquityMethodInvestmentOwnershipPercentage" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LoansAndLeasesReceivableRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansAndLeasesReceivableRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_LoansAndLeasesReceivableRelatedParties" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentRepaidPrincipal" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentRepaidPrincipal"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DebtInstrumentRepaidPrincipal" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtMaturityDate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturityDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_LongTermDebtMaturityDate" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAmountsOfTransaction" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAmountsOfTransaction"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_RelatedPartyTransactionAmountsOfTransaction" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeFixedInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeFixedInterestRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DerivativeFixedInterestRate" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentFeeAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentFeeAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DebtInstrumentFeeAmount" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateTerms" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentInterestRateTerms"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DebtInstrumentInterestRateTerms" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpenseDebt"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_InterestExpenseDebt" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OutstandingPrincipalAndAccruedInterests" xlink:href="abvc-20230930.xsd#abvc_OutstandingPrincipalAndAccruedInterests"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="OutstandingPrincipalAndAccruedInterests" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestAndDebtExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestAndDebtExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_InterestAndDebtExpense" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_OtherLiabilities" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="InterestRate" xlink:href="abvc-20230930.xsd#abvc_InterestRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="InterestRate" order="22.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger" order="23.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivablesNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivablesNetCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_OtherReceivablesNetCurrent" order="24.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactions" xlink:href="abvc-20230930.xsd#abvc_RelatedPartiesTransactions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="RelatedPartiesTransactions" order="25.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DebtInstrumentAggregateAmount" xlink:href="abvc-20230930.xsd#abvc_DebtInstrumentAggregateAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="DebtInstrumentAggregateAmount" order="26.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives" order="27.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LoansPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LoansPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_LoansPayable" order="28.0" preferredLabel="http://www.xbrl.org/2009/role/netLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentMaturityDate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentMaturityDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DebtInstrumentMaturityDate" order="29.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OwnershipPercentage" xlink:href="abvc-20230930.xsd#abvc_OwnershipPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="OwnershipPercentage" order="30.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AggregatedAmount" xlink:href="abvc-20230930.xsd#abvc_AggregatedAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="AggregatedAmount" order="31.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_PrepaidInterest" order="32.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtPercentageBearingVariableInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtPercentageBearingVariableInterestRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_LongTermDebtPercentageBearingVariableInterestRate" order="33.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OutstandingAdvanceFromRelatedParty" xlink:href="abvc-20230930.xsd#abvc_OutstandingAdvanceFromRelatedParty"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="OutstandingAdvanceFromRelatedParty" order="34.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AggregateWorkingcapital" xlink:href="abvc-20230930.xsd#abvc_AggregateWorkingcapital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="AggregateWorkingcapital" order="35.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OutstandingPrincipalAndAccruedInterest" xlink:href="abvc-20230930.xsd#abvc_OutstandingPrincipalAndAccruedInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="OutstandingPrincipalAndAccruedInterest" order="36.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_InterestExpense" order="37.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/EquityDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_EquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityAbstract"/>
    <loc xlink:type="locator" xlink:label="EquityDetailsTable" xlink:href="abvc-20230930.xsd#abvc_EquityDetailsTable"/>
    <loc xlink:type="locator" xlink:label="EquityDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_EquityDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityAbstract" xlink:to="EquityDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="BarlewHoldingsLLCMember" xlink:href="abvc-20230930.xsd#abvc_BarlewHoldingsLLCMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="BarlewHoldingsLLCMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConsultingAgreementMember" xlink:href="abvc-20230930.xsd#abvc_ConsultingAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="ConsultingAgreementMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="InverlewAdvisorsLLCMember" xlink:href="abvc-20230930.xsd#abvc_InverlewAdvisorsLLCMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="InverlewAdvisorsLLCMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="EuroAsiaInvestmentFinanceCorpLtdMember" xlink:href="abvc-20230930.xsd#abvc_EuroAsiaInvestmentFinanceCorpLtdMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="EuroAsiaInvestmentFinanceCorpLtdMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ThaliaMediaLtdMember" xlink:href="abvc-20230930.xsd#abvc_ThaliaMediaLtdMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="ThaliaMediaLtdMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LindGlobalFundIILPLindMember" xlink:href="abvc-20230930.xsd#abvc_LindGlobalFundIILPLindMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="LindGlobalFundIILPLindMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ZhonghuiMember" xlink:href="abvc-20230930.xsd#abvc_ZhonghuiMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="ZhonghuiMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ViewTradeSecuritiesIncMember" xlink:href="abvc-20230930.xsd#abvc_ViewTradeSecuritiesIncMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="ViewTradeSecuritiesIncMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WallachBethCapitalLLCMember" xlink:href="abvc-20230930.xsd#abvc_WallachBethCapitalLLCMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="WallachBethCapitalLLCMember" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConsultingAgreementMember_0" xlink:href="abvc-20230930.xsd#abvc_ConsultingAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="ConsultingAgreementMember_0" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="SecuritiesPurchaseAgreementMember" xlink:href="abvc-20230930.xsd#abvc_SecuritiesPurchaseAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="SecuritiesPurchaseAgreementMember" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="BarlewHoldingsLLCMember_0" xlink:href="abvc-20230930.xsd#abvc_BarlewHoldingsLLCMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BarlewHoldingsLLCMember_0" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TypeOfArrangementAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TypeOfArrangementAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsTable" xlink:to="us-gaap_TypeOfArrangementAxis" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="us-gaap_ArrangementsAndNonarrangementTransactionsMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="SecuritiesPurchaseAgreementMember_0" xlink:href="abvc-20230930.xsd#abvc_SecuritiesPurchaseAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="SecuritiesPurchaseAgreementMember_0" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareExchangeAgreementMember" xlink:href="abvc-20230930.xsd#abvc_ShareExchangeAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="ShareExchangeAgreementMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsTable" xlink:to="srt_TitleOfIndividualAxis" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_TitleOfIndividualWithRelationshipToEntityDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_TitleOfIndividualWithRelationshipToEntityDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_TitleOfIndividualAxis" xlink:to="srt_TitleOfIndividualWithRelationshipToEntityDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="LindGlobalFundIIMember" xlink:href="abvc-20230930.xsd#abvc_LindGlobalFundIIMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_TitleOfIndividualAxis" xlink:to="LindGlobalFundIIMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsTable" xlink:to="us-gaap_StatementClassOfStockAxis" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="SeriesAWarrantsMember" xlink:href="abvc-20230930.xsd#abvc_SeriesAWarrantsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="SeriesAWarrantsMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SeriesBWarrantsMember" xlink:href="abvc-20230930.xsd#abvc_SeriesBWarrantsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="SeriesBWarrantsMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_CommonStockMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsidiarySaleOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsidiarySaleOfStockAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsTable" xlink:to="us-gaap_SubsidiarySaleOfStockAxis" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SaleOfStockNameOfTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SaleOfStockNameOfTransactionDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsidiarySaleOfStockAxis" xlink:to="us-gaap_SaleOfStockNameOfTransactionDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IPOMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IPOMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsidiarySaleOfStockAxis" xlink:to="us-gaap_IPOMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrivatePlacementMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrivatePlacementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsidiarySaleOfStockAxis" xlink:to="us-gaap_PrivatePlacementMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsTable" xlink:to="us-gaap_ClassOfWarrantOrRightAxis" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_ClassOfWarrantOrRightDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ClassOfWarrantOrRightAxis" xlink:to="us-gaap_WarrantMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsTable" xlink:to="srt_RangeAxis" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MinimumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MinimumMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_MaximumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MaximumMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsTable" xlink:to="us-gaap_StatementEquityComponentsAxis" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityComponentDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember_0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_CommonStockMember_0" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsTable" xlink:to="EquityDetailsLineItems" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredOfferingCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredOfferingCosts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_DeferredOfferingCosts" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="UnrestrictedCommonShares" xlink:href="abvc-20230930.xsd#abvc_UnrestrictedCommonShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="UnrestrictedCommonShares" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssuedPricePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesIssuedPricePerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_SharesIssuedPricePerShare" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ExcessStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ExcessStockSharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_ExcessStockSharesIssued" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfessionalAndContractServicesExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfessionalAndContractServicesExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_ProfessionalAndContractServicesExpense" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_SharePrice" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConversionOfStockSharesIssued1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesIssued1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_ConversionOfStockSharesIssued1" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TemporaryEquityRedemptionPricePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TemporaryEquityRedemptionPricePerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_TemporaryEquityRedemptionPricePerShare" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GrossProceeds" xlink:href="abvc-20230930.xsd#abvc_GrossProceeds"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="GrossProceeds" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LegalFees" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LegalFees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_LegalFees" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CreditDerivativeTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditDerivativeTerm1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_CreditDerivativeTerm1" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesOther"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesOther" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CommonStockIssuedAfterStockSplit" xlink:href="abvc-20230930.xsd#abvc_CommonStockIssuedAfterStockSplit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="CommonStockIssuedAfterStockSplit" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CommonStockIssuedBeforeStockSplit" xlink:href="abvc-20230930.xsd#abvc_CommonStockIssuedBeforeStockSplit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="CommonStockIssuedBeforeStockSplit" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_CommonStockSharesIssued" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentFairValue" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentFairValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_DebtInstrumentFairValue" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalDeferredPurchasePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SupplementalDeferredPurchasePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_SupplementalDeferredPurchasePrice" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_DebtInstrumentConvertibleConversionPrice1" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantExercisePriceDecrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantExercisePriceDecrease"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_WarrantExercisePriceDecrease" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentSoldNotYetPurchasedBalanceShares" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentSoldNotYetPurchasedBalanceShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_InvestmentSoldNotYetPurchasedBalanceShares" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WarrantExercisePriceIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantExercisePriceIncrease"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_WarrantExercisePriceIncrease" order="22.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction" order="23.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare" order="24.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" order="25.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" order="26.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PurchasePricePerShare" xlink:href="abvc-20230930.xsd#abvc_PurchasePricePerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="PurchasePricePerShare" order="27.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction" order="28.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AggregateCommonStockShares" xlink:href="abvc-20230930.xsd#abvc_AggregateCommonStockShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="AggregateCommonStockShares" order="29.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityReverseStockSplit" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityReverseStockSplit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_StockholdersEquityReverseStockSplit" order="30.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="PlacementAgentAgreementDescription" xlink:href="abvc-20230930.xsd#abvc_PlacementAgentAgreementDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="PlacementAgentAgreementDescription" order="31.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfessionalFees" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfessionalFees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_ProfessionalFees" order="32.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_SharesIssued" order="33.0" preferredLabel="http://www.xbrl.org/2009/role/netLabel"/>
    <loc xlink:type="locator" xlink:label="AgreementDescription" xlink:href="abvc-20230930.xsd#abvc_AgreementDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="AgreementDescription" order="34.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RestrictedCommonShares" xlink:href="abvc-20230930.xsd#abvc_RestrictedCommonShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="RestrictedCommonShares" order="35.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues" order="36.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertiblePromissoryNoteValue" xlink:href="abvc-20230930.xsd#abvc_ConvertiblePromissoryNoteValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="ConvertiblePromissoryNoteValue" order="37.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DescriptionOfPublicOffering" xlink:href="abvc-20230930.xsd#abvc_DescriptionOfPublicOffering"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="DescriptionOfPublicOffering" order="38.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares" order="39.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock" order="40.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromWarrantExercises" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromWarrantExercises"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_ProceedsFromWarrantExercises" order="41.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" order="42.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConsultingFees" xlink:href="abvc-20230930.xsd#abvc_ConsultingFees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="ConsultingFees" order="43.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WarrantsTerm" xlink:href="abvc-20230930.xsd#abvc_WarrantsTerm"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="WarrantsTerm" order="44.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" order="45.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/StockOptionsDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationAbstract"/>
    <loc xlink:type="locator" xlink:label="StockOptionsDetailsTable" xlink:href="abvc-20230930.xsd#abvc_StockOptionsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="StockOptionsDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_StockOptionsDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShareBasedCompensationAbstract" xlink:to="StockOptionsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsTable" xlink:to="srt_RestatementAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_RestatementDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_RestatementDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RestatementAxis" xlink:to="srt_RestatementDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioPreviouslyReportedMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioPreviouslyReportedMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RestatementAxis" xlink:to="srt_ScenarioPreviouslyReportedMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PlanNameAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PlanNameAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsTable" xlink:to="us-gaap_PlanNameAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PlanNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PlanNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PlanNameAxis" xlink:to="us-gaap_PlanNameDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="TwoThousandSixteenEquityIncentivePlanMember" xlink:href="abvc-20230930.xsd#abvc_TwoThousandSixteenEquityIncentivePlanMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PlanNameAxis" xlink:to="TwoThousandSixteenEquityIncentivePlanMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsTable" xlink:to="StockOptionsDetailsLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ConversionPrice" xlink:href="abvc-20230930.xsd#abvc_ConversionPrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="ConversionPrice" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConsultingFees" xlink:href="abvc-20230930.xsd#abvc_ConsultingFees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="ConsultingFees" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockOptionExercisePriceIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockOptionExercisePriceIncrease"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="us-gaap_StockOptionExercisePriceIncrease" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FairValueOfOptionsGranted" xlink:href="abvc-20230930.xsd#abvc_FairValueOfOptionsGranted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="FairValueOfOptionsGranted" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/SubsequentEventsDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventsAbstract"/>
    <loc xlink:type="locator" xlink:label="SubsequentEventsDetailsTable" xlink:href="abvc-20230930.xsd#abvc_SubsequentEventsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="SubsequentEventsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SubsequentEventsDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="LindGlobalFundIIMember" xlink:href="abvc-20230930.xsd#abvc_LindGlobalFundIIMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="LindGlobalFundIIMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementScenarioAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SubsequentEventsDetailsTable" xlink:to="srt_StatementScenarioAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioUnspecifiedDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioForecastMember" xlink:href="https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ScenarioForecastMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioForecastMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SubsequentEventsDetailsTable" xlink:to="us-gaap_SubsequentEventTypeAxis" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventTypeAxis" xlink:to="us-gaap_SubsequentEventTypeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventMember" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventTypeAxis" xlink:to="us-gaap_SubsequentEventMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SubsequentEventsDetailsTable" xlink:to="us-gaap_SubsequentEventLineItems" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockRepurchasedDuringPeriodShares" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockRepurchasedDuringPeriodShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventLineItems" xlink:to="us-gaap_StockRepurchasedDuringPeriodShares" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecuritiesPurchasedUnderAgreementsToResell" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecuritiesPurchasedUnderAgreementsToResell"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventLineItems" xlink:to="us-gaap_SecuritiesPurchasedUnderAgreementsToResell" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SubsequentEventDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventLineItems" xlink:to="us-gaap_SubsequentEventDescription" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventLineItems" xlink:to="us-gaap_CommonStockSharesIssued" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentOwnedBalancePrincipalAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentOwnedBalancePrincipalAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventLineItems" xlink:to="us-gaap_InvestmentOwnedBalancePrincipalAmount" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="principalAmount" xlink:href="abvc-20230930.xsd#abvc_principalAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventLineItems" xlink:to="principalAmount" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="PurchasePrice" xlink:href="abvc-20230930.xsd#abvc_PurchasePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventLineItems" xlink:to="PurchasePrice" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventLineItems" xlink:to="us-gaap_DebtInstrumentConvertibleConversionPrice1" order="7.0" preferredLabel="http://www.xbrl.org/2009/role/netLabel"/>
    <loc xlink:type="locator" xlink:label="PurchaseWarrant" xlink:href="abvc-20230930.xsd#abvc_PurchaseWarrant"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventLineItems" xlink:to="PurchaseWarrant" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockOptionExercisePriceIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockOptionExercisePriceIncrease"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventLineItems" xlink:to="us-gaap_StockOptionExercisePriceIncrease" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails">
    <loc xlink:type="locator" xlink:label="PaycheckProtectionProgramLoanPayableAbstract" xlink:href="abvc-20230930.xsd#abvc_PaycheckProtectionProgramLoanPayableAbstract"/>
    <loc xlink:type="locator" xlink:label="PaycheckProtectionProgramLoanPayableDetailsTable" xlink:href="abvc-20230930.xsd#abvc_PaycheckProtectionProgramLoanPayableDetailsTable"/>
    <loc xlink:type="locator" xlink:label="PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:href="abvc-20230930.xsd#abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableAbstract" xlink:to="PaycheckProtectionProgramLoanPayableDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="PAYCHECKPROTECTIONPROGRAMMember" xlink:href="abvc-20230930.xsd#abvc_PAYCHECKPROTECTIONPROGRAMMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="PAYCHECKPROTECTIONPROGRAMMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableDetailsTable" xlink:to="PaycheckProtectionProgramLoanPayableDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="LoanFromPaycheckProtectionProgram" xlink:href="abvc-20230930.xsd#abvc_LoanFromPaycheckProtectionProgram"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="LoanFromPaycheckProtectionProgram" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ForgivenAmountPercentageUsedForPayroll" xlink:href="abvc-20230930.xsd#abvc_ForgivenAmountPercentageUsedForPayroll"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="ForgivenAmountPercentageUsedForPayroll" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentPaymentTerms" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentPaymentTerms"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="us-gaap_DebtInstrumentPaymentTerms" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PromissoryNoteDescription" xlink:href="abvc-20230930.xsd#abvc_PromissoryNoteDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="PromissoryNoteDescription" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LoanFromPaycheckProtectionPrograms" xlink:href="abvc-20230930.xsd#abvc_LoanFromPaycheckProtectionPrograms"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="LoanFromPaycheckProtectionPrograms" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="us-gaap_DebtInstrumentInterestRateStatedPercentage" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LoanAmout" xlink:href="abvc-20230930.xsd#abvc_LoanAmout"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="LoanAmout" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentDecreaseForgiveness" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentDecreaseForgiveness"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="us-gaap_DebtInstrumentDecreaseForgiveness" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GovernmentGrantIncome" xlink:href="abvc-20230930.xsd#abvc_GovernmentGrantIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="GovernmentGrantIncome" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/NotesPayableDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_NotesPayableAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NotesPayableAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NotesPayableAbstract" xlink:to="us-gaap_DebtInstrumentInterestRateEffectivePercentage" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="WorkingCapital" xlink:href="abvc-20230930.xsd#abvc_WorkingCapital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NotesPayableAbstract" xlink:to="WorkingCapital" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNotesPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NotesPayableAbstract" xlink:to="us-gaap_OtherNotesPayable" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseOther" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpenseOther"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NotesPayableAbstract" xlink:to="us-gaap_InterestExpenseOther" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ShortTermLoanDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermBorrowingsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermBorrowingsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnsecuredDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UnsecuredDebt"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermBorrowingsAbstract" xlink:to="us-gaap_UnsecuredDebt" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtInterestRateIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtInterestRateIncrease"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermBorrowingsAbstract" xlink:to="us-gaap_ShortTermDebtInterestRateIncrease" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestAndFeeIncomeOtherLoans" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestAndFeeIncomeOtherLoans"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermBorrowingsAbstract" xlink:to="us-gaap_InterestAndFeeIncomeOtherLoans" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermBorrowingsAbstract" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/netLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/DocumentAndEntityInformation">
    <loc xlink:type="locator" xlink:label="DocumentAndEntityInformationAbstract" xlink:href="abvc-20230930.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_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="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/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="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentDescription" xlink:href="https://xbrl.sec.gov/dei/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="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/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="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/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="5.0" 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="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <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="7.0" 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="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>21
<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="idm140383954351664">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Document And Entity Information<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">ABVC BIOPHARMA, INC.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">S-1/A<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentDescription', window );">Amendment Description</a></td>
<td class="text">This Amendment No. 1 to the registration statement
on Form S-1 (Registration No. 333-276500) is filed for the purpose of responding to SEC comments requiring that we include executive
compensation for the fiscal year ended December 31, 2023 and update the selling shareholder table to clarify that it includes all shares
issued to the selling shareholders. We are also filing this amendment to register additional resale securities issued to the selling
stockholders identified in this prospectus under the caption &#8220;Selling Stockholders&#8221;.<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001173313<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Non-accelerated Filer<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntitySmallBusiness', window );">Entity Small Business</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">NV<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of changes contained within amended document.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentInformationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentInformationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFilerCategory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:filerCategoryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntitySmallBusiness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicates that the company is a Smaller Reporting Company (SRC).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntitySmallBusiness</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>22
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383953421504">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current Assets</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Cash', window );">Cash and cash equivalents</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 500,069<span></span>
</td>
<td class="nump">$ 85,265<span></span>
</td>
<td class="nump">$ 5,828,548<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RestrictedCash', window );">Restricted cash</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">620,868<span></span>
</td>
<td class="nump">1,306,463<span></span>
</td>
<td class="nump">736,667<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Accounts receivable, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,530<span></span>
</td>
<td class="nump">98,325<span></span>
</td>
<td class="nump">280,692<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryNet', window );">Inventories, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">25,975<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermInvestments', window );">Short-term Investment</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">68,521<span></span>
</td>
<td class="nump">75,797<span></span>
</td>
<td class="nump">108,147<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Prepaid expenses and other current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">143,127<span></span>
</td>
<td class="nump">150,235<span></span>
</td>
<td class="nump">528,354<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total Current Assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,493,534<span></span>
</td>
<td class="nump">2,987,247<span></span>
</td>
<td class="nump">7,653,782<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property and equipment, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">7,953,936<span></span>
</td>
<td class="nump">573,978<span></span>
</td>
<td class="nump">525,881<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseRightOfUseAsset', window );">Operating lease right-of-use assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">899,817<span></span>
</td>
<td class="nump">1,161,141<span></span>
</td>
<td class="nump">1,471,899<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermInvestments', window );">Long-term investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,677,395<span></span>
</td>
<td class="nump">842,070<span></span>
</td>
<td class="nump">932,755<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxAssetsNet', window );">Deferred tax assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">34,256<span></span>
</td>
<td class="nump">117,110<span></span>
</td>
<td class="nump">981,912<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseNoncurrent', window );">Prepaid expenses &#8211; non-current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">128,898<span></span>
</td>
<td class="nump">135,135<span></span>
</td>
<td class="nump">119,309<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecurityDeposit', window );">Security deposits</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">44,259<span></span>
</td>
<td class="nump">58,838<span></span>
</td>
<td class="nump">41,157<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PrepaymentForLongtermInvestmentsNoncurrent', window );">Prepayment for long-term investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,429,016<span></span>
</td>
<td class="nump">2,838,578<span></span>
</td>
<td class="nump">1,153,155<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Assets', window );">Total Assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">16,591,507<span></span>
</td>
<td class="nump">9,579,574<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>Current Liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Short-term bank loans</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">852,500<span></span>
</td>
<td class="nump">1,893,750<span></span>
</td>
<td class="nump">1,640,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesCurrent', window );">Accrued expenses and other current liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,558,213<span></span>
</td>
<td class="nump">2,909,587<span></span>
</td>
<td class="nump">1,300,803<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AdvanceFromCustomers', window );">Advance from customers</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,985<span></span>
</td>
<td class="nump">10,985<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiabilityCurrent', window );">Contract liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">79,501<span></span>
</td>
<td class="nump">10,985<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityCurrent', window );">Operating lease liabilities &#8211; current portion</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">392,666<span></span>
</td>
<td class="nump">369,314<span></span>
</td>
<td class="nump">347,100<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total Current Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">5,363,076<span></span>
</td>
<td class="nump">5,543,628<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecurityDepositLiability', window );">Tenant security deposit</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">5,680<span></span>
</td>
<td class="nump">7,980<span></span>
</td>
<td class="nump">10,580<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityNoncurrent', window );">Operating lease liability &#8211; non-current portion</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">507,151<span></span>
</td>
<td class="nump">791,827<span></span>
</td>
<td class="nump">1,124,799<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConvertibleLongTermNotesPayable', window );">Convertible notes payable &#8211; third parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,654,004<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">7,529,911<span></span>
</td>
<td class="nump">6,343,435<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingencies', window );">COMMITMENTS AND CONTINGENCIES</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityAbstract', window );"><strong>Equity</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Preferred Stock Value</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common Stock Value</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">4,823<span></span>
</td>
<td class="nump">3,286<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapital', window );">Additional paid-in capital</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">80,662,290<span></span>
</td>
<td class="nump">67,937,050<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteSubscriptionsReceivable', window );">Stock subscription receivable</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(677,220)<span></span>
</td>
<td class="num">(1,354,440)<span></span>
</td>
<td class="num">(2,257,400)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(62,309,161)<span></span>
</td>
<td class="num">(54,904,439)<span></span>
</td>
<td class="num">(38,481,200)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax', window );">Accumulated other comprehensive income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">519,123<span></span>
</td>
<td class="nump">517,128<span></span>
</td>
<td class="nump">539,660<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TreasuryStockValue', window );">Treasury stock</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(9,100,000)<span></span>
</td>
<td class="num">(9,100,000)<span></span>
</td>
<td class="num">(9,100,000)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total Stockholders&#8217; Equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">9,099,855<span></span>
</td>
<td class="nump">3,098,585<span></span>
</td>
<td class="nump">8,843,653<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MinorityInterest', window );">Noncontrolling interest</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(38,259)<span></span>
</td>
<td class="nump">137,554<span></span>
</td>
<td class="nump">26,689<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Total Equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">9,061,596<span></span>
</td>
<td class="nump">3,236,139<span></span>
</td>
<td class="nump">8,870,342<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total Liabilities and Equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">16,591,507<span></span>
</td>
<td class="nump">9,579,574<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember', window );">Previously Reported</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current Assets</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Assets', window );">Total Assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,579,574<span></span>
</td>
<td class="nump">13,698,033<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>Current Liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total Current Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,543,628<span></span>
</td>
<td class="nump">3,692,312<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total Liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,343,435<span></span>
</td>
<td class="nump">4,827,691<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityAbstract', window );"><strong>Equity</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common Stock Value</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,286<span></span>
</td>
<td class="nump">2,893<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapital', window );">Additional paid-in capital</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">67,937,050<span></span>
</td>
<td class="nump">58,139,700<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Total Equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,236,139<span></span>
</td>
<td class="nump">8,870,342<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total Liabilities and Equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,579,574<span></span>
</td>
<td class="nump">13,698,033<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">Related Party</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current Assets</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsAndOtherReceivablesNetCurrent', window );">Accounts receivable &#8211; related parties, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">624,373<span></span>
</td>
<td class="nump">757,343<span></span>
</td>
<td class="nump">145,399<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherReceivablesNetCurrent', window );">Due from related party &#8211; current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">535,046<span></span>
</td>
<td class="nump">513,819<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent', window );">Due from related parties &#8211; non-current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">930,396<span></span>
</td>
<td class="nump">865,477<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>Current Liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesCurrent', window );">Due to related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 480,196<span></span>
</td>
<td class="nump">359,992<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">Related Party | Previously Reported</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current Assets</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent', window );">Due from related parties &#8211; non-current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">865,477<span></span>
</td>
<td class="nump">818,183<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>Current Liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesCurrent', window );">Due to related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 359,992<span></span>
</td>
<td class="nump">$ 393,424<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top"><span style="font-size: 10pt">Prior period results have been adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</span></td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_AdvanceFromCustomers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Advance from customers.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_AdvanceFromCustomers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PrepaymentForLongtermInvestmentsNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Prepayment for long-term investments noncurrent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PrepaymentForLongtermInvestmentsNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsAndOtherReceivablesNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance, receivable from customers, clients, or other third-parties, and receivables classified as other due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsAndOtherReceivablesNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481990/310-10-45-9<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after tax, of accumulated other comprehensive (income) loss for defined benefit plan, that has not been recognized in net periodic benefit cost (credit).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14A<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-14A<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10A<br> -Subparagraph (i-k)<br> -SubTopic 10<br> -Topic 220<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-10A<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (j)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdditionalPaidInCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(12))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 23: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 26: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(11))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Cash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 21<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480555/946-210-45-21<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 20<br> -SubTopic 210<br> -Topic 946<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480555/946-210-45-20<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Cash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingencies">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(15))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.17)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.25)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingencies</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ContractWithCustomerLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479837/606-10-45-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479806/606-10-50-8<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 606<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479837/606-10-45-2<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;">us-gaap_ContractWithCustomerLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleLongTermNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of long-term debt (with maturities initially due after one year or beyond the operating cycle if longer) identified as Convertible Notes Payable, excluding current portion. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertibleLongTermNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxAssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482525/740-10-45-4<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482525/740-10-45-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxAssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(14))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br><br>Reference 21: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 22: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19-26)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(32))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAndStockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-5<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br><br>Reference 21: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.21)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The total amount of investments that are intended to be held for an extended period of time (longer than one operating cycle).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(12))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MinorityInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to noncontrolling interest. Excludes temporary equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(24))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.31)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MinorityInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseRightOfUseAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's right to use underlying asset under operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseRightOfUseAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of receivable classified as other and noncurrent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherReceivablesNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance, of receivables classified as other, due within one year or the operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherReceivablesNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(21))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseAndOtherAssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of amounts paid in advance for expenses which will be charged against earnings in periods after one year or beyond the operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 360<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480842/942-360-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestrictedCash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash restricted as to withdrawal or usage. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(1)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RestrictedCash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated undistributed earnings (deficit).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480990/946-20-50-11<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RetainedEarningsAccumulatedDeficit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SecurityDeposit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of an asset, typically cash, provided to a counterparty to provide certain assurance of performance by the entity pursuant to the terms of a written or oral agreement, such as a lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SecurityDeposit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SecurityDepositLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This element represents money paid in advance to protect the provider of a product or service, such as a lessor, against damage or nonpayment by the buyer or tenant (lessee) during the term of the agreement. Such damages may include physical damage to the property, theft of property, and other contractual breaches. Security deposits held may be interest or noninterest bearing.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SecurityDepositLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(13))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of investments including trading securities, available-for-sale securities, held-to-maturity securities, and short-term investments classified as other and current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480418/310-10-S99-2<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;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483421/250-10-45-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 23<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483421/250-10-45-23<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 5<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483421/250-10-45-5<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 5<br> -Subparagraph (c)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479654/326-10-65-5<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (h)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (h)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (h)(1)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (h)(1)(iv)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (i)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 848<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (a)(3)(iii)(03)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483550/848-10-65-2<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 105<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479343/105-10-65-6<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 105<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479343/105-10-65-6<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (f)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (f)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 8<br> -Subparagraph (d)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482615/740-10-65-8<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 8<br> -Subparagraph (d)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482615/740-10-65-8<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 4<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479654/326-10-65-4<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480336/718-10-65-15<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (f)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480336/718-10-65-15<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (f)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480336/718-10-65-15<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-5<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481674/830-30-50-1<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 17<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481694/830-30-45-17<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 20<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481694/830-30-45-20<br><br>Reference 29: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-11<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 205<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480767/946-205-45-3<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481004/946-505-50-3<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2<br><br>Reference 34: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 37: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 38: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 39: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 40: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 41: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-15<br><br>Reference 42: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 16<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-16<br><br>Reference 43: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4I<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4I<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteSubscriptionsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Note received instead of cash as contribution to equity. The transaction may be a sale of capital stock or a contribution to paid-in capital.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 310<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480833/946-310-45-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481142/505-10-45-2<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;">us-gaap_StockholdersEquityNoteSubscriptionsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TreasuryStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount allocated to treasury stock. Treasury stock is common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481520/505-30-50-4<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481549/505-30-45-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29,30)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TreasuryStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>23
<FILENAME>R3.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383954735744">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets (Parentheticals) - $ / shares<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred stock, par value (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred stock, shares authorized</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">20,000,000<span></span>
</td>
<td class="nump">20,000,000<span></span>
</td>
<td class="nump">20,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred stock, shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred stock, shares outstanding</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock, shares authorized</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">10,000,000<span></span>
</td>
<td class="nump">10,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">4,823,043<span></span>
</td>
<td class="nump">3,286,190<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common stock, shares outstanding</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">4,823,043<span></span>
</td>
<td class="nump">3,286,190<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember', window );">Previously Reported</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock, shares authorized</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100,000,000<span></span>
</td>
<td class="nump">100,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,286,190<span></span>
</td>
<td class="nump">2,893,090<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common stock, shares outstanding</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,286,190<span></span>
</td>
<td class="nump">2,893,090<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top"><span style="font-size: 10pt">Prior period results have been adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</span></td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>24
<FILENAME>R4.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383953150336">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="4">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th" colspan="2"><div>Dec. 31, 2022</div></th>
<th class="th" colspan="2"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementAbstract', window );"><strong>Income Statement [Abstract]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 15,884<span></span>
</td>
<td class="nump">$ 42,269<span></span>
</td>
<td class="nump">$ 150,265<span></span>
</td>
<td class="nump">$ 380,789<span></span>
</td>
<td class="nump">$ 969,783<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 355,797<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of revenues</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">29,614<span></span>
</td>
<td class="nump">10,741<span></span>
</td>
<td class="nump">162,831<span></span>
</td>
<td class="nump">21,004<span></span>
</td>
<td class="nump">286,415<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">5,086<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross (loss) profit</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(13,730)<span></span>
</td>
<td class="nump">31,528<span></span>
</td>
<td class="num">(12,566)<span></span>
</td>
<td class="nump">359,785<span></span>
</td>
<td class="nump">683,368<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">350,711<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SellingGeneralAndAdministrativeExpense', window );">Selling, general and administrative expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,182,093<span></span>
</td>
<td class="nump">3,216,146<span></span>
</td>
<td class="nump">3,841,633<span></span>
</td>
<td class="nump">6,000,055<span></span>
</td>
<td class="nump">6,067,545<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">5,746,119<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpense', window );">Research and development expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">141,310<span></span>
</td>
<td class="nump">305,483<span></span>
</td>
<td class="nump">990,731<span></span>
</td>
<td class="nump">1,197,669<span></span>
</td>
<td class="nump">2,693,457<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,003,805<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Stock based compensation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">817,740<span></span>
</td>
<td class="nump">225,740<span></span>
</td>
<td class="nump">1,409,969<span></span>
</td>
<td class="nump">5,143,483<span></span>
</td>
<td class="nump">7,036,778<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">5,306,755<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingExpenses', window );">Total operating expenses</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,141,143<span></span>
</td>
<td class="nump">3,747,369<span></span>
</td>
<td class="nump">6,242,333<span></span>
</td>
<td class="nump">12,341,207<span></span>
</td>
<td class="nump">15,797,780<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">12,056,679<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Loss from operations</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(2,154,873)<span></span>
</td>
<td class="num">(3,715,841)<span></span>
</td>
<td class="num">(6,254,899)<span></span>
</td>
<td class="num">(11,981,422)<span></span>
</td>
<td class="num">(15,114,412)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(11,705,968)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpenseAbstract', window );"><strong>Other income (expense)</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestIncomeOther', window );">Interest income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">40,246<span></span>
</td>
<td class="nump">48,164<span></span>
</td>
<td class="nump">147,998<span></span>
</td>
<td class="nump">127,354<span></span>
</td>
<td class="nump">187,817<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">43,196<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expense</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,218,624)<span></span>
</td>
<td class="num">(126,536)<span></span>
</td>
<td class="num">(1,390,039)<span></span>
</td>
<td class="num">(159,507)<span></span>
</td>
<td class="num">(293,968)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(227,210)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OperatingSubleaseIncome', window );">Operating sublease income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(3,000)<span></span>
</td>
<td class="nump">21,597<span></span>
</td>
<td class="nump">53,900<span></span>
</td>
<td class="nump">78,523<span></span>
</td>
<td class="nump">107,150<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">134,576<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OperatingSubleaseIncomeRelatedParties', window );">Operating sublease income &#8211; related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">4,800<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillImpairmentLoss', window );">Impairment loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(110,125)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RealizedInvestmentGainsLosses', window );">Investment loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(7,446)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ForeignCurrencyTransactionGainLossBeforeTax', window );">Gain/Loss on foreign exchange changes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(25,059)<span></span>
</td>
<td class="num">(177)<span></span>
</td>
<td class="num">(55,625)<span></span>
</td>
<td class="nump">17,865<span></span>
</td>
<td class="num">(259,463)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">426,316<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquitySecuritiesFvNiRealizedGainLoss', window );">Gain/Loss on investment in equity securities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(269,844)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherIncome', window );">Other (expense) income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(7,769)<span></span>
</td>
<td class="nump">491<span></span>
</td>
<td class="num">(1,174)<span></span>
</td>
<td class="num">(59,381)<span></span>
</td>
<td class="num">(24,149)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">22,409<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment', window );">Government grant income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">360,898<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherNonoperatingIncomeExpense', window );">Total other (expense) income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,214,206)<span></span>
</td>
<td class="num">(56,461)<span></span>
</td>
<td class="num">(1,244,940)<span></span>
</td>
<td class="nump">4,854<span></span>
</td>
<td class="num">(400,184)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">495,141<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">Loss before income tax</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(3,369,079)<span></span>
</td>
<td class="num">(3,772,302)<span></span>
</td>
<td class="num">(7,499,839)<span></span>
</td>
<td class="num">(11,976,568)<span></span>
</td>
<td class="num">(15,514,596)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(11,210,827)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Provision for (benefit from) income tax</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(999)<span></span>
</td>
<td class="nump">4,222<span></span>
</td>
<td class="nump">80,696<span></span>
</td>
<td class="num">(165,096)<span></span>
</td>
<td class="nump">797,778<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">825,024<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(3,368,080)<span></span>
</td>
<td class="num">(3,776,524)<span></span>
</td>
<td class="num">(7,580,535)<span></span>
</td>
<td class="num">(11,811,472)<span></span>
</td>
<td class="num">(16,312,374)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(12,035,851)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest', window );">Net loss attributable to noncontrolling interests</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(50,564)<span></span>
</td>
<td class="num">(71,660)<span></span>
</td>
<td class="num">(175,813)<span></span>
</td>
<td class="num">(252,171)<span></span>
</td>
<td class="nump">110,865<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">802,962<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss attributed to ABVC and subsidiaries</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(3,317,516)<span></span>
</td>
<td class="num">(3,704,864)<span></span>
</td>
<td class="num">(7,404,722)<span></span>
</td>
<td class="num">(11,559,301)<span></span>
</td>
<td class="num">(16,423,239)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(12,838,813)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax', window );">Foreign currency translation adjustment</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(15,082)<span></span>
</td>
<td class="num">(190,019)<span></span>
</td>
<td class="nump">1,995<span></span>
</td>
<td class="num">(426,579)<span></span>
</td>
<td class="num">(22,532)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(25,200)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">Comprehensive loss</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">$ (3,332,598)<span></span>
</td>
<td class="num">$ (3,894,883)<span></span>
</td>
<td class="num">$ (7,402,727)<span></span>
</td>
<td class="num">$ (11,985,880)<span></span>
</td>
<td class="num">$ (16,445,771)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">$ (12,864,013)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract', window );"><strong>Weighted average number of common shares outstanding:</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">Basic (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">$ (0.82)<span></span>
</td>
<td class="num">$ (1.14)<span></span>
</td>
<td class="num">$ (2.08)<span></span>
</td>
<td class="num">$ (3.71)<span></span>
</td>
<td class="num">$ (5.19)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">$ (5.12)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Basic (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">4,055,345<span></span>
</td>
<td class="nump">3,257,912<span></span>
</td>
<td class="nump">3,555,474<span></span>
</td>
<td class="nump">3,119,795<span></span>
</td>
<td class="nump">3,166,460<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">2,505,352<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr><td colspan="9"></td></tr>
<tr><td colspan="9"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top"><span style="font-size: 10pt">Prior period results have been
adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</span></td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OperatingSubleaseIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of sublease income excluding finance and operating lease expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OperatingSubleaseIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OperatingSubleaseIncomeRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Operating sublease income  from related parties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OperatingSubleaseIncomeRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(24))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(26))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate cost of goods produced and sold and services rendered during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<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;">us-gaap_CostOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482635/260-10-55-15<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-2<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-10<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 16: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 52<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482635/260-10-55-52<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquitySecuritiesFvNiRealizedGainLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of realized gain (loss) from sale of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(3)(d)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 321<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479536/321-10-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquitySecuritiesFvNiRealizedGainLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ForeignCurrencyTransactionGainLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, before tax, of realized and unrealized gain (loss) from foreign currency transaction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 35<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482014/830-20-35-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481956/830-20-45-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481926/830-20-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 17<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481839/830-10-45-17<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ForeignCurrencyTransactionGainLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillImpairmentLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of loss from the write-down of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482548/350-20-55-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482598/350-20-45-2<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;">us-gaap_GoodwillImpairmentLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 17: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 19: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1,2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<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;">us-gaap_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(11))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 25<br> -Paragraph 1<br> -SubTopic 20<br> -Topic 940<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481913/940-20-25-1<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(15))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-10<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (a)<br> -SubTopic 20<br> -Topic 740<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482659/740-20-45-2<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -SubTopic 10<br> -Topic 235<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483581/946-220-45-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482925/835-30-45-3<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.9)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (210.5-03(11))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483013/835-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestIncomeOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of interest income earned from interest bearing assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestIncomeOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating interest income, including amortization and accretion of premiums and discounts, on U.S. Treasury securities and other U.S. government securities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4<br><br>Reference 13: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(1)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B<br><br>Reference 32: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 34: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7<br><br>Reference 35: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br><br>Reference 37: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br><br>Reference 38: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 39: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of Net Income (Loss) attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4J<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpenseAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NonoperatingIncomeExpenseAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net result for the period of deducting operating expenses from operating revenues.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of tax expense (benefit), after reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10A<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 220<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-10A<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 12<br> -SubTopic 10<br> -Topic 220<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-12<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481956/830-20-45-5<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 21<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481694/830-30-45-21<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue and income classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.12-14(Column E)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-6<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.12-14(Column E)(Footnote 4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-6<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.12-14(Column E)(Footnote 6)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-6<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(1)(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (expense) related to nonoperating activities, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.9)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<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;">us-gaap_OtherNonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-11<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 205<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480767/946-205-45-3<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(1)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 19<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-19<br><br>Reference 16: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 29: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7<br><br>Reference 33: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4J<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4J<br><br>Reference 34: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4K<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4K<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br><br>Reference 37: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-2<br><br>Reference 38: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A<br><br>Reference 39: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RealizedInvestmentGainsLosses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of realized gain (loss) on investment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(3)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RealizedInvestmentGainsLosses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ResearchAndDevelopmentExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 730<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482916/730-10-50-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 912<br> -SubTopic 730<br> -Name Accounting Standards Codification<br> -Section 25<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482517/912-730-25-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 985<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481283/985-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ResearchAndDevelopmentExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 42<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 40<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SellingGeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<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;">us-gaap_SellingGeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense for share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-10<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>25
<FILENAME>R5.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383960470608">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Operations and Comprehensive Loss (Unaudited) (Parentheticals) - $ / shares<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="4">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th" colspan="2"><div>Dec. 31, 2022</div></th>
<th class="th" colspan="2"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementAbstract', window );"><strong>Income Statement [Abstract]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">Diluted</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">$ (0.82)<span></span>
</td>
<td class="num">$ (1.14)<span></span>
</td>
<td class="num">$ (2.08)<span></span>
</td>
<td class="num">$ (3.71)<span></span>
</td>
<td class="num">$ (5.19)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">$ (5.12)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Diluted</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">4,055,345<span></span>
</td>
<td class="nump">3,257,912<span></span>
</td>
<td class="nump">3,555,474<span></span>
</td>
<td class="nump">3,555,474<span></span>
</td>
<td class="nump">3,166,460<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">2,505,352<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr><td colspan="9"></td></tr>
<tr><td colspan="9"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top"><span style="font-size: 10pt">Prior period results have been
adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</span></td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482635/260-10-55-15<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-2<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 15: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 52<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482635/260-10-55-52<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 16<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-16<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>26
<FILENAME>R6.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383953288480">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Cash Flows (Unaudited) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Cash flows from operating activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="num">$ (7,580,535)<span></span>
</td>
<td class="num">$ (11,811,472)<span></span>
</td>
<td class="num">$ (16,312,374)<span></span>
</td>
<td class="num">$ (12,035,851)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile net loss to net cash used in operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Depreciation', window );">Depreciation</a></td>
<td class="nump">20,949<span></span>
</td>
<td class="nump">17,364<span></span>
</td>
<td class="nump">23,799<span></span>
</td>
<td class="nump">11,993<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Stock-based compensation for non-employees</a></td>
<td class="nump">1,409,969<span></span>
</td>
<td class="nump">5,143,483<span></span>
</td>
<td class="nump">7,036,778<span></span>
</td>
<td class="nump">5,306,755<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UnrealizedGainLossOnInvestments', window );">Loss on investment in equity securities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">269,844<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses', window );">Inventory allowance for valuation losses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25,975<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ProvisionForDoubtfulAccount', window );">Provision for doubtful accounts</a></td>
<td class="nump">38,500<span></span>
</td>
<td class="nump">521,955<span></span>
</td>
<td class="nump">184,589<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_GovernmentGrantIncome', window );">Government grant income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(360,898)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherNoncashIncomeExpense', window );">Other non-cash expenses</a></td>
<td class="nump">1,422,362<span></span>
</td>
<td class="nump">30,564<span></span>
</td>
<td class="nump">32,350<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_InvestmentLoss', window );">Impairment of prepaid expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">110,125<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxExpenseBenefit', window );">Deferred tax expense</a></td>
<td class="num">(35,719)<span></span>
</td>
<td class="num">(31,247)<span></span>
</td>
<td class="nump">864,802<span></span>
</td>
<td class="nump">824,199<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsPayable', window );">Increase (decrease) in accounts payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(23,044)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsReceivable', window );">Decrease (increase) in accounts receivable</a></td>
<td class="nump">191,265<span></span>
</td>
<td class="num">(31,909)<span></span>
</td>
<td class="num">(614,166)<span></span>
</td>
<td class="num">(120,980)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOtherReceivables', window );">Increase (decrease) in advanced from customers</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(1,085)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidExpensesOther', window );">Decrease (increase) in prepaid expenses and security deposits</a></td>
<td class="nump">27,924<span></span>
</td>
<td class="nump">243,065<span></span>
</td>
<td class="nump">238,092<span></span>
</td>
<td class="num">(357,276)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_IncreasedecreaseInSecurityDepositReceived', window );">Decrease (increase) in tenant security deposit</a></td>
<td class="num">(2,300)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(2,600)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDueFromRelatedParties', window );">Decrease (increase) in due from related parties</a></td>
<td class="nump">189,755<span></span>
</td>
<td class="num">(983,707)<span></span>
</td>
<td class="num">(837,014)<span></span>
</td>
<td class="num">(595,037)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInInventories', window );">Decrease in inventory</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">5,486<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(25,830)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities', window );">Increase (decrease) in accrued expenses and other current liabilities</a></td>
<td class="nump">648,626<span></span>
</td>
<td class="num">(99,306)<span></span>
</td>
<td class="nump">1,608,784<span></span>
</td>
<td class="num">(173,151)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInCommodityContractAssetsAndLiabilities', window );">Increase (decrease) in contract liabilities</a></td>
<td class="nump">68,516<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDueToRelatedParties', window );">Increase (decrease) in due to related parties</a></td>
<td class="num">(155,697)<span></span>
</td>
<td class="nump">58,402<span></span>
</td>
<td class="nump">242,469<span></span>
</td>
<td class="num">(317,358)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash used in operating activities</a></td>
<td class="num">(3,756,385)<span></span>
</td>
<td class="num">(6,937,322)<span></span>
</td>
<td class="num">(7,398,391)<span></span>
</td>
<td class="num">(7,597,719)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract', window );"><strong>Cash flows from investing activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireInvestments', window );">Purchase of investments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(107,547)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchase of equipment</a></td>
<td class="num">(21,201)<span></span>
</td>
<td class="num">(119,603)<span></span>
</td>
<td class="num">(119,692)<span></span>
</td>
<td class="num">(17,503)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireLongtermInvestments', window );">Increase in prepayment for long-term investments</a></td>
<td class="num">(493,158)<span></span>
</td>
<td class="num">(1,518,793)<span></span>
</td>
<td class="num">(1,601,992)<span></span>
</td>
<td class="num">(680,916)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
<td class="num">(514,359)<span></span>
</td>
<td class="num">(1,638,396)<span></span>
</td>
<td class="num">(1,721,684)<span></span>
</td>
<td class="num">(805,966)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract', window );"><strong>Cash flows from financing activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfCommonStock', window );">Issuance of common stock</a></td>
<td class="nump">1,050,000<span></span>
</td>
<td class="nump">3,917,425<span></span>
</td>
<td class="nump">3,663,925<span></span>
</td>
<td class="nump">11,119,452<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsOfStockIssuanceCosts', window );">Payment for offering costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(850,429)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RepaymentsOfConvertibleDebt', window );">Repayment of convertible notes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(306,836)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfWarrants', window );">Proceeds from issuance of warrant</a></td>
<td class="nump">2,429,028<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromNotesPayable', window );">Proceeds from convertible notes payable &#8211; third parties</a></td>
<td class="nump">1,352,512<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromShortTermDebt', window );">Proceeds from short-term loan</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">350,000<span></span>
</td>
<td class="nump">350,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties', window );">Proceeds from short term borrowings from third parties</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">4,265<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RepaymentOfShorttermLoan', window );">Repayment of short-term bank loans</a></td>
<td class="num">(1,000,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(100,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RepaymentOfNotesPayable', window );">Repayment of notes payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(107,400)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfLongTermDebt', window );">Proceeds from long-term loan</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">236,498<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash provided by financing activities</a></td>
<td class="nump">3,831,540<span></span>
</td>
<td class="nump">4,267,425<span></span>
</td>
<td class="nump">4,013,925<span></span>
</td>
<td class="nump">9,995,550<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Effect of exchange rate changes on cash and cash equivalents and restricted cash</a></td>
<td class="nump">168,413<span></span>
</td>
<td class="num">(286,775)<span></span>
</td>
<td class="num">(67,337)<span></span>
</td>
<td class="num">(28,021)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect', window );">Net decrease in cash and cash equivalents and restricted cash</a></td>
<td class="num">(270,791)<span></span>
</td>
<td class="num">(4,595,068)<span></span>
</td>
<td class="num">(5,173,487)<span></span>
</td>
<td class="nump">1,563,844<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAbstract', window );"><strong>Cash and cash equivalents and restricted cash</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Beginning</a></td>
<td class="nump">1,391,728<span></span>
</td>
<td class="nump">6,565,215<span></span>
</td>
<td class="nump">6,565,215<span></span>
</td>
<td class="nump">5,001,371<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Ending</a></td>
<td class="nump">1,120,937<span></span>
</td>
<td class="nump">1,970,147<span></span>
</td>
<td class="nump">1,391,728<span></span>
</td>
<td class="nump">6,565,215<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NoncashInvestingAndFinancingItemsAbstract', window );"><strong>Non-cash financing and investing activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CommonSharesIssuedForDebtConversion', window );">Common shares issued for debt conversion</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,693,548<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestPaidNet', window );">Interest expense paid</a></td>
<td class="nump">27,525<span></span>
</td>
<td class="nump">161,741<span></span>
</td>
<td class="nump">285,465<span></span>
</td>
<td class="nump">333,873<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxesPaid', window );">Income taxes paid</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,600<span></span>
</td>
<td class="nump">$ 1,600<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_CommonSharesIssuedForDebtConversion">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount is common shares issued for debt conversion.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_CommonSharesIssuedForDebtConversion</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_GovernmentGrantIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of government grant income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_GovernmentGrantIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_IncreasedecreaseInSecurityDepositReceived">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_IncreasedecreaseInSecurityDepositReceived</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_InvestmentLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of investment loss.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_InvestmentLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net proceeds from short term borrowings from third parties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ProvisionForDoubtfulAccount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ProvisionForDoubtfulAccount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RepaymentOfNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RepaymentOfNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RepaymentOfShorttermLoan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RepaymentOfShorttermLoan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -SubTopic 230<br> -Topic 830<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481877/830-230-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 740<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Depreciation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Depreciation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) from effect of exchange rate changes on cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; held in foreign currencies. Excludes amounts for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 230<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481877/830-230-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxesPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxesPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in accrued expenses, and obligations classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInCommodityContractAssetsAndLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the assets (liabilities) created through trading commodity-based derivative instruments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInCommodityContractAssetsAndLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in receivables to be collected from other entities that could exert significant influence over the reporting entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInDueFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDueToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate amount of obligations to be paid to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entities' management; an entity and its principal owners, management, or member of their immediate families; affiliates; or other parties with the ability to exert significant influence.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInDueToRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOtherReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in receivables classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOtherReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPrepaidExpensesOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) of consideration paid in advance for other costs that provide economic benefits in future periods.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInPrepaidExpensesOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPaidNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 17<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-17<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-2<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;">us-gaap_InterestPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NoncashInvestingAndFinancingItemsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NoncashInvestingAndFinancingItemsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNoncashIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (expense) included in net income that results in no cash inflow (outflow), classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherNoncashIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsOfStockIssuanceCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for cost incurred directly with the issuance of an equity security.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-15<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsOfStockIssuanceCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the purchase of all investments (debt, security, other) during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-13<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquireInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireLongtermInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for securities or other assets acquired, which qualify for treatment as an investing activity and are to be liquidated, if necessary, beyond the current operating cycle. Includes cash flows from securities classified as trading securities that were acquired for reasons other than sale in the long-term.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-13<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquireLongtermInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-13<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the additional capital contribution to the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOfCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfLongTermDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from a debt initially having maturity due after one year or beyond the operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(i)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOfLongTermDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfWarrants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from issuance of rights to purchase common shares at predetermined price (usually issued together with corporate debt).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOfWarrants</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from a borrowing supported by a written promise to pay an obligation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromShortTermDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from a borrowing having initial term of repayment within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromShortTermDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-11<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 205<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480767/946-205-45-3<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(1)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 19<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-19<br><br>Reference 16: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 29: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7<br><br>Reference 33: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4J<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4J<br><br>Reference 34: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4K<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4K<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br><br>Reference 37: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-2<br><br>Reference 38: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A<br><br>Reference 39: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfConvertibleDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow from the repayment of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-15<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfConvertibleDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense for share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnrealizedGainLossOnInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of unrealized gain (loss) on investment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UnrealizedGainLossOnInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>27
<FILENAME>R7.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383945995904">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>Consolidated Statements of Stockholders&#8217; Equity (Deficit) (Unaudited) - USD ($)<br></strong></div></th>
<th class="th">
<div>Previously Reported </div>
<div>Common Stock</div>
</th>
<th class="th">
<div>Previously Reported </div>
<div>Stock Subscription Receivable</div>
</th>
<th class="th">
<div>Previously Reported </div>
<div>Additional Paid-in Capital</div>
</th>
<th class="th">
<div>Previously Reported </div>
<div>Accumulated Deficit</div>
</th>
<th class="th">
<div>Previously Reported </div>
<div>Accumulated Other Comprehensive Income</div>
</th>
<th class="th">
<div>Previously Reported </div>
<div>Treasury Stock</div>
</th>
<th class="th">
<div>Previously Reported </div>
<div>Non controlling Interest</div>
</th>
<th class="th"><div>Previously Reported</div></th>
<th class="th" colspan="2"><div>Common Stock</div></th>
<th class="th"><div>Stock Subscription Receivable</div></th>
<th class="th" colspan="2"><div>Additional Paid-in Capital</div></th>
<th class="th"><div>Accumulated Deficit</div></th>
<th class="th"><div>Accumulated Other Comprehensive Income</div></th>
<th class="th" colspan="2"><div>Treasury Stock</div></th>
<th class="th"><div>Non controlling Interest</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Dec. 31, 2020</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,442<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">$ (3,160,360)<span></span>
</td>
<td class="nump">$ 40,773,785<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">$ (25,642,387)<span></span>
</td>
<td class="nump">$ 564,860<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">$ (776,273)<span></span>
</td>
<td class="nump">$ 2,662,067<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Dec. 31, 2020</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,442,511<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,535)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Issuance of common stock for cash</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 303<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">10,268,720<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">10,269,023<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Issuance of common stock for cash (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">302,775<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices', window );">Issuance of common stock for consulting service</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 37<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,728,553<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,728,590<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Issuance of common stock for consulting service (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">36,693<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueConversionOfUnits', window );">Issuance of common shares for debt conversion</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 111<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">2,693,437<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">2,693,548<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits', window );">Issuance of common shares for debt conversion (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">111,111<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Stock based compensation for services</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">902,960<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">902,960<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices', window );">Stock based compensation for options granted</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">2,675,205<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">2,675,205<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss for the period</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(12,838,813)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">802,962<span></span>
</td>
<td class="num">(12,035,851)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CumulativeTransactionAdjustments', window );">Cumulative transaction adjustments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="num">(25,200)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="num">(25,200)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Dec. 31, 2021</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 2,893<span></span>
</td>
<td class="num">$ (2,257,400)<span></span>
</td>
<td class="nump">$ 58,139,700<span></span>
</td>
<td class="num">$ (38,481,200)<span></span>
</td>
<td class="nump">$ 539,660<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="nump">$ 26,689<span></span>
</td>
<td class="nump">$ 8,870,342<span></span>
</td>
<td class="nump">$ 2,893<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(2,257,400)<span></span>
</td>
<td class="nump">58,139,700<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(38,481,200)<span></span>
</td>
<td class="nump">539,660<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">26,689<span></span>
</td>
<td class="nump">8,870,342<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Dec. 31, 2021</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,893,090<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,535)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,893,089<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,535)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Issuance of common stock for cash</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 200<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">4,466,125<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">4,466,325<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Issuance of common stock for cash (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices', window );">Issuance of common stock for consulting service</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 138<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">3,663,725<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">3,663,863<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Issuance of common stock for consulting service (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">138,101<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition', window );">Stock-based compensation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">451,480<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">451,480<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss for the period</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(7,854,437)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(180,511)<span></span>
</td>
<td class="num">(8,034,948)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CumulativeTransactionAdjustments', window );">Cumulative transaction adjustments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="num">(236,560)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="num">(236,560)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Jun. 30, 2022</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,231<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(1,805,920)<span></span>
</td>
<td class="nump">66,269,550<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(46,335,637)<span></span>
</td>
<td class="nump">303,100<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(153,822)<span></span>
</td>
<td class="nump">9,180,502<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Jun. 30, 2022</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,231,190<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,535)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Dec. 31, 2021</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 2,893<span></span>
</td>
<td class="num">(2,257,400)<span></span>
</td>
<td class="nump">58,139,700<span></span>
</td>
<td class="num">(38,481,200)<span></span>
</td>
<td class="nump">539,660<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="nump">26,689<span></span>
</td>
<td class="nump">8,870,342<span></span>
</td>
<td class="nump">$ 2,893<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(2,257,400)<span></span>
</td>
<td class="nump">58,139,700<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(38,481,200)<span></span>
</td>
<td class="nump">539,660<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">26,689<span></span>
</td>
<td class="nump">8,870,342<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Dec. 31, 2021</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,893,090<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,535)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,893,089<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,535)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss for the period</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(11,811,472)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Sep. 30, 2022</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,264<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(1,580,180)<span></span>
</td>
<td class="nump">66,523,017<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(50,040,501)<span></span>
</td>
<td class="nump">113,081<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(225,482)<span></span>
</td>
<td class="nump">5,693,199<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Sep. 30, 2022</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,263,690<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,535)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Dec. 31, 2021</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 2,893<span></span>
</td>
<td class="num">(2,257,400)<span></span>
</td>
<td class="nump">58,139,700<span></span>
</td>
<td class="num">(38,481,200)<span></span>
</td>
<td class="nump">539,660<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="nump">26,689<span></span>
</td>
<td class="nump">8,870,342<span></span>
</td>
<td class="nump">$ 2,893<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(2,257,400)<span></span>
</td>
<td class="nump">58,139,700<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(38,481,200)<span></span>
</td>
<td class="nump">539,660<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">26,689<span></span>
</td>
<td class="nump">8,870,342<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Dec. 31, 2021</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,893,090<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,535)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,893,089<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,535)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Issuance of common stock for cash</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 200<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">3,663,725<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">3,663,925<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Issuance of common stock for cash (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices', window );">Issuance of common stock for consulting service</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 193<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">4,891,695<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">4,891,888<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Issuance of common stock for consulting service (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">193,100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Stock based compensation for services</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">902,960<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">902,960<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices', window );">Stock based compensation for options granted</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,241,930<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,241,930<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss for the period</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(16,423,239)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">110,865<span></span>
</td>
<td class="num">(16,312,374)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(16,312,374)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CumulativeTransactionAdjustments', window );">Cumulative transaction adjustments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(22,532)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(22,532)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Dec. 31, 2022</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 3,286<span></span>
</td>
<td class="num">(1,354,440)<span></span>
</td>
<td class="nump">67,937,050<span></span>
</td>
<td class="num">(54,904,439)<span></span>
</td>
<td class="nump">517,128<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="nump">137,554<span></span>
</td>
<td class="nump">3,236,139<span></span>
</td>
<td class="nump">$ 3,286<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(1,354,440)<span></span>
</td>
<td class="nump">67,937,050<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(54,904,439)<span></span>
</td>
<td class="nump">517,128<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">137,554<span></span>
</td>
<td class="nump">3,236,139<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Dec. 31, 2022</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,286,190<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,535)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,286,190<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,535)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Jun. 30, 2022</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,231<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(1,805,920)<span></span>
</td>
<td class="nump">66,269,550<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(46,335,637)<span></span>
</td>
<td class="nump">303,100<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(153,822)<span></span>
</td>
<td class="nump">9,180,502<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Jun. 30, 2022</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,231,190<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,535)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices', window );">Issuance of common stock for consulting service</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 33<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">253,467<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">253,500<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Issuance of common stock for consulting service (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">32,500<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition', window );">Stock-based compensation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">225,740<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">225,740<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss for the period</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(3,704,864)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(71,660)<span></span>
</td>
<td class="num">(3,776,524)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CumulativeTransactionAdjustments', window );">Cumulative transaction adjustments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="num">(190,019)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="num">(190,019)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Sep. 30, 2022</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,264<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(1,580,180)<span></span>
</td>
<td class="nump">66,523,017<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(50,040,501)<span></span>
</td>
<td class="nump">113,081<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(225,482)<span></span>
</td>
<td class="nump">5,693,199<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Sep. 30, 2022</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,263,690<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,535)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Dec. 31, 2022</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 3,286<span></span>
</td>
<td class="num">(1,354,440)<span></span>
</td>
<td class="nump">67,937,050<span></span>
</td>
<td class="num">(54,904,439)<span></span>
</td>
<td class="nump">517,128<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="nump">137,554<span></span>
</td>
<td class="nump">3,236,139<span></span>
</td>
<td class="nump">$ 3,286<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(1,354,440)<span></span>
</td>
<td class="nump">67,937,050<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(54,904,439)<span></span>
</td>
<td class="nump">517,128<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">137,554<span></span>
</td>
<td class="nump">3,236,139<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Dec. 31, 2022</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,286,190<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,535)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,286,190<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,535)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices', window );">Issuance of common stock for consulting service</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 22<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">140,727<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">140,749<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Issuance of common stock for consulting service (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">22,341<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued', window );">Issuance of warrant</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,729,028<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,729,028<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition', window );">Stock-based compensation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">451,480<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">451,480<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss for the period</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(4,087,206)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(125,249)<span></span>
</td>
<td class="num">(4,212,455)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CumulativeTransactionAdjustments', window );">Cumulative transaction adjustments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">17,077<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">17,077<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Jun. 30, 2023</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,308<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(902,960)<span></span>
</td>
<td class="nump">69,806,805<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(58,991,645)<span></span>
</td>
<td class="nump">534,205<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">12,305<span></span>
</td>
<td class="nump">1,362,018<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Jun. 30, 2023</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,308,531<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,535)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Dec. 31, 2022</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 3,286<span></span>
</td>
<td class="num">$ (1,354,440)<span></span>
</td>
<td class="nump">$ 67,937,050<span></span>
</td>
<td class="num">$ (54,904,439)<span></span>
</td>
<td class="nump">$ 517,128<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="nump">$ 137,554<span></span>
</td>
<td class="nump">$ 3,236,139<span></span>
</td>
<td class="nump">$ 3,286<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(1,354,440)<span></span>
</td>
<td class="nump">67,937,050<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(54,904,439)<span></span>
</td>
<td class="nump">517,128<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">137,554<span></span>
</td>
<td class="nump">3,236,139<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Dec. 31, 2022</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,286,190<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,535)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,286,190<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,535)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss for the period</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(7,580,535)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Sep. 30, 2023</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,823<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(677,220)<span></span>
</td>
<td class="nump">80,662,290<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(62,309,161)<span></span>
</td>
<td class="nump">519,123<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(38,259)<span></span>
</td>
<td class="nump">9,061,596<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Sep. 30, 2023</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,823,043<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,535)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Jun. 30, 2023</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,308<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(902,960)<span></span>
</td>
<td class="nump">69,806,805<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(58,991,645)<span></span>
</td>
<td class="nump">534,205<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">12,305<span></span>
</td>
<td class="nump">1,362,018<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Jun. 30, 2023</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,308,531<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,535)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Issuance of common stock for cash</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 300<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,049,700<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,050,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Issuance of common stock for cash (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">300,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets', window );">Issuance of common stock for acquiring of Property</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 370<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">7,399,630<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">7,400,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets', window );">Issuance of common stock for acquiring of Property (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">370,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities', window );">Issuance of common stock upon exercise of convertible notes</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 615<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,814,185<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,814,800<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities', window );">Issuance of common stock upon exercise of convertible notes (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">614,912<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_IssuanceOfPrefundedWarrant', window );">Issuance of pre-funded warrant</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">700,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">700,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised', window );">Exercise of pre-funded warrant</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 200<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="num">(700,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="num">(699,800)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Exercise of pre-funded warrant (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices', window );">Issuance of common stock for consulting service</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 30<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">591,970<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">592,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Issuance of common stock for consulting service (in Shares)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">29,600<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition', window );">Stock-based compensation</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">225,740<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="nump">225,740<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss for the period</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(3,317,516)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(50,564)<span></span>
</td>
<td class="num">(3,368,080)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CumulativeTransactionAdjustments', window );">Cumulative transaction adjustments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="num">(15,082)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="num">(15,082)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Sep. 30, 2023</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,823<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">$ (677,220)<span></span>
</td>
<td class="nump">$ 80,662,290<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">$ (62,309,161)<span></span>
</td>
<td class="nump">$ 519,123<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">$ (38,259)<span></span>
</td>
<td class="nump">$ 9,061,596<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Sep. 30, 2023</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,823,043<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(27,535)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="20"></td></tr>
<tr><td colspan="20"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top"><span style="font-size: 10pt">Prior period results have been adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</span></td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_CumulativeTransactionAdjustments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cumulative transaction adjustments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_CumulativeTransactionAdjustments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_IssuanceOfPrefundedWarrant">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the amount of issuance of pre-funded warrant.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_IssuanceOfPrefundedWarrant</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value, after forfeiture, of shares issued under share-based payment services arrangement. Excludes employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase to additional paid-in capital (APIC) for recognition of cost for option under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase in additional paid in capital (APIC) resulting from the issuance of warrants. Includes allocation of proceeds of debt securities issued with detachable stock purchase warrants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 25<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481284/470-20-25-2<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;">us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-11<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 205<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480767/946-205-45-3<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(1)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 19<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-19<br><br>Reference 16: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 29: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7<br><br>Reference 33: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4J<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4J<br><br>Reference 34: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4K<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4K<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br><br>Reference 37: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-2<br><br>Reference 38: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A<br><br>Reference 39: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued which are neither cancelled nor held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued during the period as a result of the conversion of convertible securities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-30)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares issued during the period upon the conversion of units. An example of a convertible unit is an umbrella partnership real estate investment trust unit (UPREIT unit).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued in lieu of cash for services contributed to the entity. Number of shares includes, but is not limited to, shares issued for services contributed by vendors and founders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesIssuedForServices</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of new stock issued during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481004/946-505-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(i)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued during the period as part of a transaction to acquire assets that do not qualify as a business combination.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of share options (or share units) exercised during the current period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(02)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 gross value of stock issued during the period upon the conversion of convertible securities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueConversionOfUnits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued during the period upon the conversion of units. An example of a convertible unit is an umbrella partnership real estate investment trust unit (UPREIT unit).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueConversionOfUnits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued in lieu of cash for services contributed to the entity. Value of the stock issued includes, but is not limited to, services contributed by vendors and founders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueIssuedForServices</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-11<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 205<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480767/946-205-45-4<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481004/946-505-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of shares of stock issued during the period as part of a transaction to acquire assets that do not qualify as a business combination.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value, after forfeiture, of shares issued under share-based payment arrangement. Excludes employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued as a result of the exercise of stock options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483421/250-10-45-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 23<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483421/250-10-45-23<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 5<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483421/250-10-45-5<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 5<br> -Subparagraph (c)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479654/326-10-65-5<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (h)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (h)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (h)(1)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (h)(1)(iv)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (i)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 848<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (a)(3)(iii)(03)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483550/848-10-65-2<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 105<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479343/105-10-65-6<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 105<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479343/105-10-65-6<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (f)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (f)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 8<br> -Subparagraph (d)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482615/740-10-65-8<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 8<br> -Subparagraph (d)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482615/740-10-65-8<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 4<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479654/326-10-65-4<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480336/718-10-65-15<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (f)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480336/718-10-65-15<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (f)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480336/718-10-65-15<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-5<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481674/830-30-50-1<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 17<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481694/830-30-45-17<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 20<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481694/830-30-45-20<br><br>Reference 29: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-11<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 205<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480767/946-205-45-3<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481004/946-505-50-3<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2<br><br>Reference 34: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 37: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 38: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 39: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 40: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 41: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-15<br><br>Reference 42: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 16<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-16<br><br>Reference 43: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4I<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4I<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>28
<FILENAME>R8.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383960098768">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Organization and Description of Business<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract', window );"><strong>Organization and Description of Business [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock', window );">ORGANIZATION AND DESCRIPTION OF BUSINESS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>1. ORGANIZATION AND DESCRIPTION OF BUSINESS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC BioPharma, Inc. (the &#8220;Company&#8221;),
formerly known as American BriVision (Holding) Corporation, a Nevada corporation, through the Company&#8217;s operating entity, American
BriVision Corporation (&#8220;BriVision&#8221;), which was incorporated in July 2015 in the State of Delaware, engages in biotechnology
to fulfill unmet medical needs and focuses on the development of new drugs and medical devices derived from plants. BriVision develops
its pipeline by carefully tracking new medical discoveries or medical device technologies in research institutions in the Asia-Pacific
region. Pre-clinical, disease animal model and Phase I safety studies are examined closely by the Company to identify drugs that BriVision
believes demonstrate efficacy and safety. Once a drug appears to be a good candidate for development and ultimately commercialization,
BriVision licenses the drug or medical device from the original researchers and begins to introduce the drugs clinical plan to highly
respected principal investigators in the United States, Australia and Taiwan to conduct a Phase II clinical trial. At present, clinical
trials for the Company&#8217;s drugs and medical devices are being conducted at such world-famous institutions as Memorial Sloan Kettering
Cancer Center (&#8220;MSKCC&#8221;) and MD Anderson Cancer Center. BriVision had no predecessor operations prior to its formation on July
21, 2015.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Going Concern</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying unaudited financial statements
have been prepared in conformity with U.S. GAAP which contemplates continuation of the Company on a going concern basis. The going concern
basis assumes that assets are realized, and liabilities are settled in the ordinary course of business at amounts disclosed in the unaudited
financial statements. The Company&#8217;s ability to continue as a going concern depends upon its ability to market and sell its products
to generate positive operating cash flows. For the three and nine months ended September 30, 2023, the Company reported net loss of $3,368,080
and $7,580,535, respectively. As of September 30, 2023, the Company&#8217;s working capital deficit was $2,869,542. In addition, the Company
had net cash outflows of $3,756,385 from operating activities for the nine months ended September 30, 2023. These conditions give rise
to substantial doubt as to whether the Company will be able to continue as a going concern.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management&#8217;s plan is to continue improve
operations to generate positive cash flows and raise additional capital through private of public offerings. If the Company is not able
to generate positive operating cash flows, and raise additional capital, there is the risk that the Company may not be able to meet its
short-term obligations.</p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>1. ORGANIZATION AND DESCRIPTION OF BUSINESS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC BioPharma, Inc. (the &#8220;Company&#8221;),
formerly known as American BriVision (Holding) Corporation, a Nevada corporation, through the Company&#8217;s operating entity, American
BriVision Corporation (&#8220;BriVision&#8221;), which was incorporated in July 2015 in the State of Delaware, engages in biotechnology
to fulfill unmet medical needs and focuses on the development of new drugs and medical devices derived from plants. &#160;BriVision develops
its pipeline by carefully tracking new medical discoveries or medical device technologies in research institutions in the Asia-Pacific
region. Pre-clinical, disease animal model and Phase I safety studies are examined closely by the Company to identify drugs that BriVision
believes demonstrate efficacy and safety. Once a drug appears to be a good candidate for development and ultimately commercialization,
BriVision licenses the drug or medical device from the original researchers and begins to introduce the drugs clinical plan to highly
respected principal investigators in the United States, Australia and Taiwan to conduct a Phase II clinical trial. At present, clinical
trials for the Company&#8217;s drugs and medical devices are being conducted at such world-famous institutions as Memorial Sloan Kettering
Cancer Center (&#8220;MSKCC&#8221;) and MD Anderson Cancer Center. BriVision had no predecessor operations prior to its formation on
July 21, 2015.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Name Change</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s shareholders approved an
amendment to the Company&#8217;s Articles of Incorporation to change the Company&#8217;s corporate name from American BriVision (Holding)
Corporation to ABVC BioPharma, Inc. and approved and adopted the Certificate of Amendment to affect same at the 2020 annual meeting of
shareholders (the &#8220;Annual Meeting&#8221;). The name change amendment to the Company&#8217;s Articles of Incorporation was filed
with Nevada&#8217;s Secretary of State and became effective on March 8, 2021 and FINRA processed our request to change our name on April
30, 2021, which became effective as of May 3, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s stock symbol remains ABVC.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Reverse Merger</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 8, 2016, a Share Exchange Agreement
(the &#8220;Share Exchange Agreement&#8221;) was entered into by and among the Company, BriVision, and Euro-Asia Investment &amp; Finance
Corp. Limited, a company incorporated under the laws of Hong Kong Special Administrative Region of the People&#8217;s Republic of China
(&#8220;Euro-Asia&#8221;), being the owners of record of 164,387,376 (52,336,000 pre-stock split) shares of Common Stock of the Company,
and the owners of record of all of the issued share capital of BriVision (the &#8220;BriVision Stock&#8221;).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Share Exchange Agreement, upon
surrender by the BriVision Shareholders and the cancellation by BriVision of the certificates evidencing the BriVision Stock as registered
in the name of each BriVision Shareholder, and pursuant to the registration of the Company in the register of members maintained by BriVision
as the new holder of the BriVision Stock and the issuance of the certificates evidencing the aforementioned registration of the BriVision
Stock in the name of the Company, the Company issued 166,273,921 (52,936,583 pre-stock split) shares (the &#8220;Acquisition Stock&#8221;)
(subject to adjustment for fractionalized shares as set forth below) of the Company&#8217;s Common Stock to the BriVision Shareholders
(or their designees), and 163,159,952 (51,945,225 pre-stock split) shares of the Company&#8217;s Common Stock owned by Euro-Asia were
cancelled and retired to treasury. The Acquisition Stock collectively represented 79.70% of the issued and outstanding Common Stock of
the Company immediately after the Closing, in exchange for the BriVision Stock, representing 100% of the issued share capital of BriVision
in a reverse merger (the &#8220;Merger&#8221;).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Merger, all of the issued and
outstanding common shares of BriVision were converted, at an exchange ratio of 0.2536-for-1, into an aggregate of 166,273,921 (52,936,583
pre-stock split) common shares of the Company and BriVision had become a wholly owned subsidiary of the Company. The holders of Company&#8217;s
Common Stock as of immediately prior to the Merger held an aggregate of 205,519,223 (65,431,144 pre-stock split) shares of Company&#8217;s
Common Stock. Because of the exchange of the BriVision Stock for the Acquisition Stock (the &#8220;Share Exchange&#8221;), BriVision
had become a wholly owned subsidiary (the &#8220;Subsidiary&#8221;) of the Company and there was a change of control of the Company following
the closing. There were no warrants, options or other equity instruments issued in connection with the share exchange agreement.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Upon the consummation of the Share Exchange,
BriVision became a wholly owned subsidiary of the Company.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Following the Share Exchange, the Company has
abandoned prior business plan and is now pursuing BriVision&#8217;s historically proposed businesses, which focus on the development
of new drugs and innovative medical devices to fulfill unmet medical needs. The business model of the Company is to integrate research
achievements from world-famous institutions, conduct clinical trials of translational medicine for Proof of Concept (&#8220;POC&#8221;),
out-license to international pharmaceutical companies, and explore global markets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Accounting Treatment of the Reverse Merger</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For financial reporting purposes, the Share Exchange
represents a &#8220;reverse merger&#8221;&#160;rather than a business combination and&#160;BriVision&#160;is deemed the accounting acquirer
in the transaction. The&#160;Share Exchange is being accounted for as a reverse-merger and recapitalization. BriVision&#160;is the acquirer
for financial reporting purposes and the&#160;Company&#160;is the acquired company. Consequently, the assets and liabilities and the
operations reflected in the historical financial statements prior to the Share Exchange will be those of&#160;BriVision&#160;and recorded
at the historical cost basis of&#160;BriVision. In addition, the consolidated financial statements after completion of the Share Exchange
will include the assets and liabilities of the Company and BriVision, and the historical operations of&#160;BriVision&#160;and operations
of the Combined Company from the closing date of the Share Exchange.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Merger</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 8, 2019, the Company, BioLite Holding,
Inc. (&#8220;BioLite&#8221;), BioKey, Inc. (&#8220;BioKey&#8221;), BioLite Acquisition Corp., a direct wholly-owned subsidiary of Parent
(&#8220;Merger Sub 1&#8221;), and BioKey Acquisition Corp., a direct wholly-owned subsidiary of Parent (&#8220;Merger Sub 2&#8221;) (collectively
referred to as the &#8220;Parties&#8221;) completed the business combination pursuant to the Agreement and Plan of Merger (the &#8220;Merger
Agreement&#8221;) dated as of January 31, 2018 where ABVC acquired BioLite and BioKey via issuing additional Common Stock of ABVC to
the shareholders of BioLite and BioKey.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the terms of the Merger Agreement,
BioLite and BioKey became two wholly-owned subsidiaries of the Company on February 8, 2019. ABVC issued an aggregate of 104,558,777 shares
(prior to the reverse stock split in 2019) to the shareholders of both BioLite and BioKey under a registration statement on Form S-4
(file number 333-226285), which became effective by operation of law on or about February 5, 2019.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">BioLite Holding, Inc. (the &#8220;BioLite Holding&#8221;)
was incorporated under the laws of the State of Nevada on July 27, 2016. BioLite BVI, Inc. (the &#8220;BioLite BVI&#8221;), a wholly
owned subsidiary of BioLite Holding, was incorporated in the British Virgin Islands on September 13, 2016. BioLite Holding and BioLite
BVI are holding companies and have not carried out substantive business operations of their own.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">BioLite, Inc., (the &#8220;BioLite Taiwan&#8221;)
was incorporated on February 13, 2006 under the laws of Taiwan. BioLite is in the business of developing and commercialization of new
botanical drugs with application in central nervous system, autoimmunity, inflammation, hematology, and oncology. In addition, BioLite
Taiwan distributes dietary supplements made from extracts of Chinese herbs and Maitake mushroom.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January 2017, BioLite Holding, BioLite BVI,
BioLite Taiwan, and certain shareholders of BioLite Taiwan entered into a share purchase / exchange agreement (the &#8220;BioLite Share
Purchase / Exchange Agreement&#8221;). Pursuant to the BioLite Share Purchase / Exchange Agreement, the shareholder participants to the
BioLite Share Purchase / Exchange Agreement have sold their equity in BioLite Taiwan and were using the proceeds from such sales to purchase
shares of Common Stock of BioLite Holding at the same price per share, resulting in their owning the same number of shares of Common
Stock as they owned in the BioLite Taiwan. Upon closing of the Share Purchase/ Exchange Agreement in August 2017, BioLite Holding ultimately
owns via BioLite BVI approximately 73% of BioLite Taiwan. The other shareholders who did not enter this Share Purchase/ Exchange Agreement
retain their equity ownership in BioLite Taiwan.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">BioKey, Inc. was incorporated on August 9, 2000
in the State of California. BioKey provides a wide range of services, including, API characterization, pre-formulation studies, formulation
development, analytical method development, stability studies, IND/NDA/ANDA/510K submissions, and manufacturing clinical trial materials
(Phase I through phase III) and commercial manufacturing. It also licenses out its technologies and initiates joint research and development
processes with other biotechnology, pharmaceutical, and nutraceutical companies.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Accounting Treatment of the Merger</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company adopted ASC 805, &#8220;Business
Combination&#8221; to record the merger transactions of BioKey. Since the Company and BioLite Holding are the entities under Dr. Tsung-Shann
Jiang&#8217;s common control, the transaction is accounted for as a restructuring transaction.&#160;All the assets and liabilities of
BioLite Holding, BioLite BVI, and BioLite Taiwan were transferred to the Company at their respective carrying amounts on the closing
date of the Merger. The Company has recast prior period financial statements to reflect the conveyance of BioLite Holding&#8217;s common
shares as if the restructuring transaction had occurred as of the earliest date of the financial statements. All material intercompany
accounts, transactions, and profits have been eliminated in consolidation. The nature of and effects on earnings per share (EPS) of nonrecurring
intra-entity transactions involving long-term assets and liabilities is not required to be eliminated and EPS amounts have been recast
to include the earnings (or losses) of the transferred net assets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Going Concern</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying financial statements have been
prepared in conformity with U.S. GAAP which contemplates continuation of the Company on a going concern basis. The going concern basis
assumes that assets are realized, and liabilities are settled in the ordinary course of business at amounts disclosed in the financial
statements. The Company&#8217;s ability to continue as a going concern depends upon its ability to market and sell its products to generate
positive operating cash flows. For the year ended December 31, 2022, the Company reported net loss of $16,312,374. As of December 31,
2022, the Company&#8217;s working capital deficit was $2,832,282. In addition, the Company had net cash outflows of $7,398,391 from operating
activities for the year ended December 31, 2022. These conditions give rise to substantial doubt as to whether the Company will be able
to continue as a going concern.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management&#8217;s plan is to continue improve
operations to generate positive cash flows and raise additional capital through private and public offerings. If the Company is not able
to generate positive operating cash flows, and raise additional capital, there is the risk that the Company may not be able to meet its
short-term obligations.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 235<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//235/tableOfContent<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 275<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//275/tableOfContent<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//205/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>29
<FILENAME>R9.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383953109520">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Summary of Significant Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SignificantAccountingPoliciesTextBlock', window );">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Basis of Presentation</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The unaudited interim consolidated financial statements
do not include all the information and footnotes required by the U.S. GAAP for complete financial statements. Certain information and
note disclosures normally included in the annual financial statements prepared in accordance with the U.S. GAAP have been condensed or
omitted consistent with Article 10 of Regulation S-X. In the opinion of the Company&#8217;s management, the unaudited interim consolidated
financial statements have been prepared on the same basis as the audited financial statements and include all adjustments, in normal recurring
nature, as necessary for the fair statement of the Company&#8217;s financial position as of September 30, 2023, and results of operations
and cash flows for the nine months ended September 30, 2023 and 2022. The unaudited interim consolidated balance sheet as of December
31, 2022 has been derived from the audited financial statements at that date but does not include all the information and footnotes required
by the U.S. GAAP. Interim results of operations are not necessarily indicative of the results expected for the full fiscal year or for
any future period. These financial statements should be read in conjunction with the audited consolidated financial statements as of and
for the years ended December 31, 2022 and 2021, and related notes included in the Company&#8217;s audited consolidated financial statements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying unaudited consolidated financial
statements have been prepared in accordance with the generally accepted accounting principles in the United States of America (the &#8220;U.S.
GAAP&#8221;). All significant intercompany transactions and account balances have been eliminated.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This basis of accounting involves the application
of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.
The Company&#8217;s unaudited financial statements are expressed in U.S. dollars.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Reclassifications of Prior Year Presentation</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Certain prior year unaudited consolidated balance
sheet and unaudited consolidated cash flow statement amounts have been reclassified for consistency with the current year presentation.
These reclassifications had no effect on the reported results of operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Use of Estimates</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of financial statements in conformity
with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited
consolidated financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially
from those results.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Forward Stock Split</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 21, 2016, the Board of Directors of the
Company approved an amendment to Articles of Incorporation to effect a forward split at a ratio of 1 to 3.141 and increase the number
of our authorized shares of Common Stock, par value $0.001 per share, to 360,000,000, which was effective on April 8, 2016.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Stock Reverse Split</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 12, 2019, the Board of Directors of the
Company by unanimous written consent in lieu of a meeting approved to i) effect a stock reverse split at the ratio of 1-for-18 (the &#8220;Reverse
Split&#8221;) of both the authorized common stock of the Company (the &#8220;Common Stock&#8221;) and the issued and outstanding Common
Stock and ii) to amend the articles of incorporation of the Company to reflect the Reverse Split. The Board approved and authorized the
Reverse Split without obtaining approval of the Company&#8217;s shareholders pursuant to Section 78.207 of Nevada Revised Statutes. On
May 3, 2019, the Company filed a certificate of amendment to the Company&#8217;s articles of incorporation (the &#8220;Amendment&#8221;)
to effect the Reverse Split with the Secretary of State of Nevada. The Financial Industry Regulatory Authority (&#8220;FINRA&#8221;) informed
the Company that the Reverse Split was effective on May 8, 2019.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 25, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its common
stock. The Company&#8217;s stockholders previously approved the Reverse Stock Split at the Company&#8217;s Special Shareholder Meeting
held on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding shares and to increase the per
share trading value of the Company&#8217;s common stock, although that outcome is not guaranteed. In turn, the Company believes that the
Reverse Stock Split will enable the Company to restore compliance with certain continued listing standards of NASDAQ Capital Market. All
shares and related financial information in this Form 10-Q reflect this 1-for-10 reverse stock split.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Fair Value Measurements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FASB ASC 820, &#8220;Fair Value Measurements&#8221;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect the
assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#8217;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; 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"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Level 1 Inputs are quoted prices
in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Valuation of
these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active markets that are
readily and regularly available.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; 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"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Level 2 Inputs other than quoted
prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted prices for similar
assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable
market data for substantially the full term of the assets or liabilities.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; 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"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Level 3 Valuations based on
inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally determined
using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market participant
would use in pricing the asset or liability.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The carrying values of certain assets and liabilities
of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, prepaid expenses and
other current assets, accounts payable, accrued liabilities, convertible notes payable, and due to related parties approximate fair value
due to their relatively short maturities. The carrying value of the Company&#8217;s short-term bank loan, convertible notes payable, and
accrued interest approximates their fair value as the terms of the borrowing are consistent with current market rates and the duration
to maturity is short. The carrying value of the Company&#8217;s long-term bank loan approximates fair value because the interest rates
approximate market rates that the Company could obtain for debt with similar terms and maturities.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Cash and Cash Equivalents</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company considers highly liquid investments
with maturities of three months or less, when purchased, to be cash equivalents. As of September 30, 2023 and December 31, 2022, the Company&#8217;s
cash and cash equivalents amounted $500,069 and $85,265, respectively. Some of the Company&#8217;s cash deposits are held in financial
institutions located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes
this financial institution is of high credit quality.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Restricted Cash </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Restricted cash primarily consist of certificate
of deposits as a collateral of short-term loan held in CTBC Bank. As of September 30, 2023 and December 31, 2022, the Company&#8217;s
restricted cash amounted $620,868 and $1,306,463, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Concentration of Credit Risk</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s financial instruments that
are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#8217;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company performs ongoing credit evaluation
of our customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of
accounts receivable. The Company determines the amount of allowance for doubtful accounts by examining its historical collection experience
and current trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from
our estimates.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Concentration of clients</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of September 30, 2023, the most major client,
who specializes in developing and commercializing dietary supplements and therapeutics in the dietary supplement industry, accounted for
99.76% of the Company&#8217;s total account receivables. As of December 31, 2022, the most major client, who specializes in developing
and commercializing dietary supplements and therapeutics in the dietary supplement industry, accounted for 71.89% of the Company&#8217;s
total account receivable; the second major client, with its Chairman also having a position as one of the Board of Directors of BioKey,
accounted for 16.62% of the Company&#8217;s total account receivable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the nine months ended September 30, 2023,
the most major client, manufacturing drugs, dietary supplements, and medical products, accounted for 81.19% of the Company&#8217;s total
revenues. For the nine months ended September 30, 2022, one major client, who is a Shareholder of the Company that works in development
and commercialization of new drugs in Taiwan, accounted for 79.18% of the Company&#8217;s total revenues.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Accounts receivable and allowance for expected credit losses accounts</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accounts receivable is recorded and carried at
the original invoiced amount less an allowance for any potential uncollectible amounts.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company make estimates of expected credit
and collectability trends for the allowance for credit losses and allowance for unbilled receivables based upon our assessment of various
factors, including historical experience, the age of the accounts receivable balances, credit quality of customers, current economic conditions
reasonable and supportable forecasts of future economic conditions, and other factors that may affect our ability to collect from customers.
The provision is recorded against accounts receivable balances, with a corresponding charge recorded in the consolidated statements of
income. Actual amounts received may differ from management&#8217;s estimate of credit worthiness and the economic environment. Delinquent
account balances are written-off against the allowance for doubtful accounts after management has determined that the likelihood of collection
is not probable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Allowance for expected credit losses accounts
was 113,694 and 194,957 as of September 30, 2023 and December 31, 2022, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Revenue Recognition</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#8220;ASC&#8221;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#8217;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#8217;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#8217;s revenue during all periods presented.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to ASC 606, the Company recognizes revenue
when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company expects
to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines is within
the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance
obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations
in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only applies the five-step
model to contracts when it is probable that the Company will collect the consideration the Company is entitled to in exchange for the
goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined to be within the
scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are performance obligations,
and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price
that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Collaborative Revenues &#8212; </b>The Company
recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements. The terms
of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront license fees,
development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties on net sales
of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net sales of licensed
products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue is recognized
upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;D personnel costs, discount rates and probabilities of technical and regulatory success.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company had multiple deliverables under the
collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development, and marketing
activities. Estimation of the performance periods of the Company&#8217;s deliverables requires the use of management&#8217;s judgment.
Significant factors considered in management&#8217;s evaluation of the estimated performance periods include, but are not limited to,
the Company&#8217;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the estimated
duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments on
a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(i) Non-refundable upfront payments</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If a license to the Company&#8217;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into and
it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(ii) Milestone payments</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is eligible to receive milestone payments
under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and commercial
events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events fall into
two categories: (a) events which involve the performance of the Company&#8217;s obligations under the collaborative agreement with collaboration
partners, and (b) events which do not involve the performance of the Company&#8217;s obligations under the collaborative agreement with
collaboration partners.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The former category of milestone payments consists
of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management concluded
that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that (i) each
triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one or more
of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result in additional
payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is required to complete
each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving the milestone, (vi)
a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments, and (vii) the milestone
payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these milestone payments in
the period in which the underlying triggering event occurs.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(iii) Multiple Element Arrangements</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered item(s),
delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing whether an
item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#8217;s contractual or estimated performance period for the undelivered elements, which is
typically the term of the Company&#8217;s research and development obligations. If there is no discernible pattern of performance or objectively
measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line basis over
the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which the service
is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes revenue
under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative amount
of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional performance
method, as applicable, as of the period ending date.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#8217;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is reasonable
relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific, clinical,
regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and investment
required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining whether
a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered substantive
are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming all other
revenue recognition criteria are met.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(iv) Royalties and Profit Sharing Payments</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the collaborative agreement with the collaboration
partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net sales. The Company
recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those criteria, the Company
considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable contingency is
resolved.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Revenues Derived from Research and Development
Activities Services &#8212; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the inception
of a contract, which is to perform research and development services. The Company may also provide its customers with an option to request
that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the Company is entitled to reimbursement from
its customers for specified research and development expenses, the Company accounts for the related services that it provides as separate
performance obligations if it determines that these services represent a material right. The Company also determines whether the reimbursement
of research and development expenses should be accounted for as revenues or an offset to research and development expenses in accordance
with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the corresponding offset
to research and development expenses as it satisfies the related performance obligations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company then determines the transaction price
by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration. Under
the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential milestone
payments. At the start of an agreement, the Company&#8217;s transaction price usually consists of the payments made to or by the Company
based on the number of full-time equivalent researchers assigned to the project and the related research and development expenses incurred.
The Company does not typically include any payments that the Company may receive in the future in its initial transaction price because
the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine if the Company
should include additional payments in the transaction price.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as contract liabilities upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Property and Equipment</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Property and equipment is carried at cost net
of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the related
asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related gain or
loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of the remaining
lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property and equipment
under capital leases, generally based on the following useful lives:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-align: center; width: 83%">&#160;</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: 15%"><span style="font-size: 10pt"><b>Estimated Life<br/>
in Years</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 10pt">Buildings and leasehold improvements</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">5 ~ 50</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-size: 10pt">Machinery and equipment</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">5 ~ 10</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 10pt">Office equipment</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">3 ~ 6</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Construction-in-Progress</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company acquires constructions that constructs
certain of its fixed assets. All direct and indirect costs that are related to the construction of fixed assets and incurred before the
assets are ready for their intended use are capitalized as construction-in-progress. No depreciation is provided in respect of construction-in-progress.
Construction in progress is transferred to specific fixed asset items and depreciation of these assets commences when they are ready for
their intended use.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Impairment of Long-Lived Assets</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has adopted Accounting Standards Codification
subtopic 360-10, Property, Plant and Equipment (&#8220;ASC 360-10&#8221;). ASC 360-10 requires that long-lived assets and certain identifiable
intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances indicate that the carrying
amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually or more often if events
and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business conditions, recurring
losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment in value be indicated,
the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting from the use and
ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the carrying amount or
the fair value less costs to sell.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Long-term Equity Investment</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company acquires the equity investments to
promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the Company
does not have control over the investees as:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; 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"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Equity method investments when
the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of the income
or loss is recognized monthly and is recorded in gains (losses) on equity investments.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; 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"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Non-marketable cost method
investments when the equity method does not apply.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Significant judgment is required to identify whether
an impairment exists in the valuation of the Company&#8217;s non-marketable equity investments, and therefore the Company considers this
a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant impact
on the investee&#8217;s fair value. Qualitative analysis of its investments involves understanding the financial performance and near-term
prospects of the investee, changes in general market conditions in the investee&#8217;s industry or geographic area, and the management
and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using the market
and income approaches. The market approach includes the use of comparable financial metrics of private and public companies and recent
financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates regarding
the investees&#8217; revenue, costs, and discount rates. The Company&#8217;s assessment of these factors in determining whether an impairment
exists could change in the future due to new developments or changes in applied assumptions.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Other-Than-Temporary Impairment</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; 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"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Marketable equity securities
include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability
and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company
also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which may
include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the investee&#8217;s
credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable equity method investments
in gains (losses) on equity investments.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; 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"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Non-marketable equity investments
based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of
the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in
operating structure or management of the investee; additional funding requirements; and the investee&#8217;s ability to remain in business.
A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that
is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized
by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence
of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the
investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The
Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses)
on equity investments. Other-than-temporary impairment of equity investments were $0 for the nine months ended September 30, 2023 and
2022, respectively.</span></td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Goodwill</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In testing
goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than not that
the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on our
best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment share,
and general economic conditions.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company completed the required testing of
goodwill for impairment as of September 30, 2023, and determined that goodwill was impaired because of the current financial condition
of the Company and the Company&#8217;s inability to generate future operating income without substantial sales volume increases, which
are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill is not reasonably
assured.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Convertible Notes</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for the convertible notes
issued at a discount, by comparing the principal amount and book value, with the calculation of discounted method. The Company assess
the discount per month. The amortization period of the promissory note is 18 months.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Research and Development Expenses</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for the cost of using licensing
rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative future uses
the acquisition of product rights to be used in research and development activities must be charged to research and development expenses
when incurred.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For CDMO business unit, the Company accounts for
R&amp;D costs in accordance with Accounting Standards Codification (&#8220;ASC&#8221;) 730, Research and Development (&#8220;ASC 730&#8221;).
Research and development expenses are charged to expense as incurred unless there is an alternative future use in other research and development
projects or otherwise. Research and development expenses are comprised of costs incurred in performing research and development activities,
including personnel-related costs, facilities-related overhead, and outside contracted services including clinical trial costs, manufacturing
and process development costs for both clinical and preclinical materials, research costs, and other consulting services. Non-refundable
advance payment for goods and services that will be used in future research and development activities are expensed when the activity
has been performed or when the goods have been received rather than when the payment is made. In instances where the Company enters into
agreements with third parties to provide research and development services, costs are expensed as services are performed.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Post-retirement and post-employment benefits</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s subsidiaries in Taiwan adopted
the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#8220;Act&#8221;) in Taiwan. Such labor regulations
require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of the worker&#8217;s
monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees&#8217; salaries to the employees&#8217;
pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts for such employee
benefits, which were expensed as incurred, were $2,566 and $3,302 for the three months ended September 30, 2023 and 2022, respectively,
and $7,825 and $9,948 for the nine months ended September 30, 2023 and 2022, respectively. Other than the above, the Company does not
provide any other post-retirement or post-employment benefits.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Stock-based Compensation</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company measures expense associated with all
employee stock-based compensation awards using a fair value method and recognizes such expense in the unaudited consolidated financial
statements on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock
Compensation&#8221;. Total employee stock-based compensation expenses were $0 and $0 for the three and nine months ended September 30,
2023 and 2022, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221; and FASB ASC Topic 505-50 &#8220;Equity-Based
Payments to Non-Employees&#8221; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $817,740 and $225,740 for the three months ended September 30, 2023 and 2022, respectively.
Total non-employee stock-based compensation expenses were $1,409,969 and $5,143,483 for the nine months ended September 30, 2023 and 2022,
respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Beneficial Conversion Feature</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Income Taxes</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for income taxes using the
asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood of realization
of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary
differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax
purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire before the Company
is able to realize their benefits, or future deductibility is uncertain.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under ASC 740, a tax position is recognized as
a benefit only if it is &#8220;more likely than not&#8221; that the tax position would be sustained in a tax examination, with a tax examination
being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether it is more-likely-than-not
that a tax position will be sustained upon examination, including the resolution of any related appeals or litigations based on the technical
merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount
of benefits recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than 50
percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition
threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that
no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the
threshold is no longer satisfied. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense
in the year incurred. No significant penalty or interest relating to income taxes has been incurred for the three and nine months ended
September 30, 2023 and 2022. GAAP also provides guidance on de-recognition, classification, interest and penalties, accounting in interim
periods, disclosures and transition.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 22, 2017, the SEC issued Staff Accounting
Bulletin (&#8220;SAB 118&#8221;), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a measurement
period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740.
In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting under ASC
740 is complete. To the extent that a company&#8217;s accounting for certain income tax effects of the Tax Act is incomplete but it is
able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements. If a company
cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740 on the basis of
the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company is able to make reasonable
estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the final impact of the Tax Act
may differ from these estimates, due to, among other things, changes in our interpretations and assumptions, additional guidance that
may be issued by the I.R.S., and actions the Company may take. The Company is continuing to gather additional information to determine
the final impact.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Valuation of Deferred Tax Assets</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A valuation allowance is recorded to reduce the
Company&#8217;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#8217;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and results
in the period such determination was made.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Loss Per Share of Common Stock</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company calculates net loss per share in accordance
with ASC Topic 260, &#8220;Earnings per Share&#8221;. Basic loss per share is computed by dividing the net loss by the weighted average
number of common stock outstanding during the period. Diluted loss per share is computed similar to basic loss per share except that the
denominator is increased to include the number of additional common stock that would have been outstanding if the potential common stock
equivalents had been issued and if the additional common stock were dilutive. Diluted earnings per share excludes all dilutive potential
shares if their effect is anti-dilutive.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Commitments and Contingencies</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has adopted ASC Topic 450 &#8220;Contingencies&#8221;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss contingencies
are accrued by a charge to income when information available before financial statements are issued or are available to be issued indicates
that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial statements and the amount
of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred. If a loss contingency
is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements when it is at least reasonably
possible that a material loss could be incurred.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Foreign-currency Transactions</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the Company&#8217;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#8220;NTD&#8221;) at the rates of exchange in effect when the transactions
occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency is converted into
New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income in the year of conversion
or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated at the prevailing exchange
rates and the resulting differences are charged to current income except for those foreign currencies denominated investments in shares
of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#8217; Equity (Deficit).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Translation Adjustment</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accounts of the Company&#8217;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#8220;NT$&#8221;). Such financial statements
were translated into U.S. Dollars (&#8220;$&#8221; or &#8220;USD&#8221;) in accordance ASC 830, &#8220;Foreign Currency Matters&#8221;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, stockholder&#8217;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders&#8217;
equity (deficit).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Recent Accounting Pronouncements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In August 2020, the FASB issued ASU 2020-06, Debt
&#8212; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#8212;Contracts in Entity&#8217;s Own Equity
(Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#8217;s Own Equity (&#8220;ASU 2020-06&#8221;). ASU
2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#8217;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The Company
is currently evaluating the impact that the standard will have on its unaudited consolidated financial statements.</p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Basis of Presentation</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying consolidated financial statements
have been prepared in accordance with the generally accepted accounting principles in the United States of America (the &#8220;U.S. GAAP&#8221;).
All significant intercompany transactions and account balances have been eliminated.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This basis of accounting involves the application
of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.
The Company&#8217;s financial statements are expressed in U.S. dollars.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Fiscal Year</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company changed its fiscal year from the period beginning on October
1st and ending on September 30th to the period beginning on January 1st and ending on December 31st, beginning January 1, 2018.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Use of Estimates</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of financial statements in conformity
with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated
financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially from
those results.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Inventory</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Inventory consists of raw materials, work-in-process,
finished goods, and merchandise. Inventories are stated at the lower of cost or market and valued on a moving weighted average cost basis.
Market is determined based on net realizable value. The Company periodically reviews the age and turnover of its inventory to determine
whether any inventory has become obsolete or has declined in value, and incurs a charge to operations for known and anticipated inventory
obsolescence.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Forward Stock Split</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 21, 2016, the Board of Directors of
the Company approved an amendment to Articles of Incorporation to effect a forward split at a ratio of 1 to 3.141 and increase the number
of our authorized shares of Common Stock, par value $0.001 per share, to 360,000,000, which was effective on April 8, 2016.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Stock Reverse Split</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 12, 2019, the Board of Directors of
the Company by unanimous written consent in lieu of a meeting approved to i) effect a stock reverse split at the ratio of 1-for-18 (the
&#8220;Reverse Split&#8221;) of both the authorized common stock of the Company (the &#8220;Common Stock&#8221;) and the issued and outstanding
Common Stock and ii) to amend the articles of incorporation of the Company to reflect the Reverse Split. The Board approved and authorized
the Reverse Split without obtaining approval of the Company&#8217;s shareholders pursuant to Section 78.207 of Nevada Revised Statutes.
On May 3, 2019, the Company filed a certificate of amendment to the Company&#8217;s articles of incorporation (the &#8220;Amendment&#8221;)
to effect the Reverse Split with the Secretary of State of Nevada. The Financial Industry Regulatory Authority (&#8220;FINRA&#8221;)
informed the Company that the Reverse Split was effective on May 8, 2019. All shares and related financial information in this Form 10-K
reflect this 1-for-18 reverse stock split.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-redline:true;-keep: true">On July 25, 2023, the Company filed a Certificate of Amendment
to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its common stock.
The Company&#8217;s stockholders previously approved the Reverse Stock Split at the Company&#8217;s Special Shareholder Meeting held
on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding shares and to increase the per share
trading value of the Company&#8217;s common stock, although that outcome is not guaranteed. In turn, the Company believes that the Reverse
Stock Split will enable the Company to restore compliance with certain continued listing standards of NASDAQ Capital Market. All shares
and related financial information in this Form 10-Q reflect this 1-for-10 reverse stock split.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Fair Value Measurements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FASB ASC 820, &#8220;Fair Value Measurements&#8221;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect
the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#8217;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1 - Inputs are quoted
    prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.
    Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active
    markets that are readily and regularly available.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2 - Inputs other
    than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted
    prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can
    be corroborated by observable market data for substantially the full term of the assets or liabilities.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 - Valuations based
    on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally
    determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market
    participant would use in pricing the asset or liability.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The carrying values of certain assets and liabilities
of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, inventory, prepaid
expenses and other current assets, accounts payable, accrued liabilities, and due to related parties approximate fair value due to their
relatively short maturities. The carrying value of the Company&#8217;s short-term bank loan, convertible notes payable, and accrued interest
approximates their fair value as the terms of the borrowing are consistent with current market rates and the duration to maturity is
short. The carrying value of the Company&#8217;s long-term bank loan approximates fair value because the interest rates approximate market
rates that the Company could obtain for debt with similar terms and maturities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Cash and Cash Equivalents</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company considers highly liquid investments with maturities of
three months or less, when purchased, to be cash equivalents. As of December 31, 2022 and 2021, the Company&#8217;s cash and cash equivalents
amounted $85,265 and $5,828,548, respectively. Some&#160;of the Company&#8217;s cash deposits are held in financial institutions
located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes this financial
institution is of high credit quality.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Restricted Cash Equivalents</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Restricted cash equivalents primarily consist
of cash held in a reserve bank account in Taiwan. As of December 31, 2022 and 2021, the Company&#8217;s restricted cash equivalents amounted
$1,306,463 and $736,667, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Concentration of Credit Risk</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s financial instruments that
are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#8217;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We perform ongoing credit evaluation of our customers
and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of accounts receivable.
We determine the amount of allowance for doubtful accounts by examining its historical collection experience and current trends in the
credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from our estimates.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span><span style="text-decoration:underline">Concentration
of clients</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span>As of December
31, 2022, the most major clients, specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement
industry, accounted for 71.89% of the Company&#8217;s total account receivable; the second major client with its Chairman being the Board
of Director of Biokey, accounted for&#160;16.62% of the Company&#8217;s total account receivable. As of December 31, 2021, the major clients
in biotechnology research accounted for 37.48% of the Company&#8217;s total account receivable; the second major client accounted for
33.38% if the Company&#8217;s total account receivable.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span>For the
year ended December 31, 2022, one major client, Rgene Corporation, a related party under common
control by controlling beneficiary shareholder of YuanGene Corporation and the Company, which works in development and commercialization
of new drugs in Taiwan, accounted for&#160;93.22% of the Company's total revenues. For the year ended December 31, 2021, one major client,
GLIA, LLC, accounted for 46.24% of the Company&#8217;s total revenue.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Revenue Recognition</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#8220;ASC&#8221;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#8217;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#8217;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#8217;s revenue during all periods presented.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to ASC 606, the Company recognizes revenue
when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company expects
to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines is
within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify
the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance
obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only
applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled
to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined
to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are
performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount
of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Collaborative Revenues &#8212; </b>The Company
recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements. The terms
of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront license
fees, development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties on net
sales of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net sales of
licensed products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue is recognized
upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;D personnel costs, discount rates and probabilities of technical and regulatory success.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company had multiple deliverables under the
collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development, and
marketing activities. Estimation of the performance periods of the Company&#8217;s deliverables requires the use of management&#8217;s
judgment. Significant factors considered in management&#8217;s evaluation of the estimated performance periods include, but are not limited
to, the Company&#8217;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the
estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments
on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(i) Non-refundable upfront payments</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If a license to the Company&#8217;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into
and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(ii) Milestone payments</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is eligible to receive milestone
payments under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and
commercial events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events
fall into two categories: (a) events which involve the performance of the Company&#8217;s obligations under the collaborative agreement
with collaboration partners, and (b) events which do not involve the performance of the Company&#8217;s obligations under the collaborative
agreement with collaboration partners.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The former category of milestone payments consists
of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management
concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that
(i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one
or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result
in additional payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is
required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving
the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments,
and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these
milestone payments in the period in which the underlying triggering event occurs.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(iii) Multiple Element Arrangements</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered
item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing
whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#8217;s contractual or estimated performance period for the undelivered elements, which
is typically the term of the Company&#8217;s research and development obligations. If there is no discernible pattern of performance
or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line
basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which
the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes
revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative
amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional
performance method, as applicable, as of the period ending date.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#8217;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is
reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific,
clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and
investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining
whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered
substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming
all other revenue recognition criteria are met.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(iv) Royalties and Profit Sharing Payments</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the collaborative agreement with the collaboration
partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net sales. The Company
recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those criteria, the Company
considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable contingency
is resolved.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Revenues Derived from Research and Development
Activities Services &#8212; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the
inception of a contract, which is to perform research and development services. The Company may also provide its customers with an option
to request that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the Company is entitled to reimbursement from
its customers for specified research and development expenses, the Company accounts for the related services that it provides as separate
performance obligations if it determines that these services represent a material right. The Company also determines whether the reimbursement
of research and development expenses should be accounted for as revenues or an offset to research and development expenses in accordance
with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the corresponding
offset to research and development expenses as it satisfies the related performance obligations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company then determines the transaction price
by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration. Under
the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential milestone
payments. At the start of an agreement, the Company&#8217;s transaction price usually consists of the payments made to or by the Company
based on the number of full-time equivalent researchers assigned to the project and the related research and development expenses incurred.
The Company does not typically include any payments that the Company may receive in the future in its initial transaction price because
the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine if the Company
should include additional payments in the transaction price.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as advance from customers upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Property and Equipment</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Property and equipment is carried at cost net
of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the related
asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related gain or
loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of the remaining
lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property and equipment
under capital leases, generally based on the following useful lives:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="width: 91%; text-align: justify">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 9%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Estimated<br/>
Life in<br/>
 Years</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Buildings and leasehold
    improvements</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5 ~ 50</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Machinery and equipment</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5 ~ 10</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office equipment</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 ~ 6</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Impairment of Long-Lived Assets</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has adopted Accounting Standards
Codification subtopic 360-10, Property, Plant and Equipment (&#8220;ASC 360-10&#8221;). ASC 360-10 requires that long-lived assets and
certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually
or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business
conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment
in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting
from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the
carrying amount or the fair value less costs to sell.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Long-term Equity Investment</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company acquires the equity investments to
promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the
Company does not have control over the investees as:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity method investments
    when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of
    the income or loss is recognized monthly and is recorded in gains (losses) on equity investments.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-marketable cost method
    investments when the equity method does not apply.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Significant judgment is required to identify
whether an impairment exists in the valuation of the Company&#8217;s non-marketable equity investments, and therefore the Company considers
this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant
impact on the investee&#8217;s fair value. Qualitative analysis of its investments involves understanding the financial performance and
near-term prospects of the investee, changes in general market conditions in the investee&#8217;s industry or geographic area, and the
management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using
the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies
and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates
regarding the investees&#8217; revenue, costs, and discount rates. The Company&#8217;s assessment of these factors in determining whether
an impairment exists could change in the future due to new developments or changes in applied assumptions.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Other-Than-Temporary Impairment</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Marketable equity securities
    include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability
    and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company
    also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which
    may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the
    investee&#8217;s credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable
    equity method investments in gains (losses) on equity investments.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; 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"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><p style="margin-top: 0; margin-bottom: 0">Non-marketable equity investments based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee&#8217;s ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses) on equity investments.</p> <p style="margin-top: 0; margin-bottom: 0">&#160;</p> <p style="margin-top: 0; margin-bottom: 0">Other-than-temporary impairments of equity investments were $0 and $0 for the year ended December 31, 2022 and 2021, respectively.</p></td>
</tr></table>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Goodwill</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In
testing goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than
not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on
our best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment
share, and general economic conditions.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company completed the required testing of
goodwill for impairment as of December 31, 2022, and determined that goodwill was impaired because of the current financial condition
of the Company and the Company&#8217;s inability to generate future operating income without substantial sales volume increases, which
are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill is not reasonably
assured.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Research and Development Expenses</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for the cost of using licensing
rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative future uses
the acquisition of product rights to be used in research and development activities must be charged to research and development expenses
when incurred.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts
for R&amp;D costs in accordance with Accounting Standards Codification (&#8220;ASC&#8221;) 730, Research and Development (&#8220;ASC
730&#8221;). Research and development expenses are charged to expense as incurred unless there is an alternative future use in other
research and development projects or otherwise. Research and development expenses are comprised of costs incurred in performing research
and development activities, including personnel-related costs, facilities-related overhead, and outside contracted services including
clinical trial costs, manufacturing and process development costs for both clinical and preclinical materials, research costs, and other
consulting services. Non-refundable advance payment for goods and services that will be used in future research and development activities
are expensed when the activity has been performed or when the goods have been received rather than when the payment is made. In instances
where the Company enters into agreements with third parties to provide research and development services, costs are expensed as services
are performed.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Post-retirement and post-employment benefits</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s subsidiaries in Taiwan adopted
the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#8220;Act&#8221;) in Taiwan. Such labor regulations
require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of the worker&#8217;s
monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees&#8217; salaries to the employees&#8217;
pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts for such employee
benefits, which were expensed as incurred, were $13,031 and $11,375&#160;for the years ended December 31, 2022 and 2021, respectively.
Other than the above, the Company does not provide any other post-retirement or post-employment benefits.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Stock-based Compensation</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company measures expense associated with all
employee stock-based compensation awards using a fair value method and recognizes such expense in the consolidated financial statements
on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221;.
Total employee stock-based compensation expenses were $1,241,930 and $2,675,205 for the years ended December 31, 2022 and 2021, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221; and FASB ASC Topic 505-50 &#8220;Equity-Based
Payments to Non-Employees&#8221; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $5,794,848 and $2,631,550 for the years ended December 31, 2022 and 2021, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Beneficial Conversion Feature</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Income Taxes</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for income taxes using the
asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood of realization
of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary
differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax
purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire before the
Company is able to realize their benefits, or future deductibility is uncertain.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under ASC 740, a tax position is recognized as
a benefit only if it is&#160;&#8220;more likely than not&#8221;&#160;that the tax position would be sustained in a tax examination, with
a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether
it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals or
litigations based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not
threshold to determine the amount of benefits recognized in the financial statements. A tax position is measured at the largest amount
of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to
meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met.
Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent
financial reporting period in which the threshold is no longer satisfied. Penalties and interest incurred related to underpayment of income
tax are classified as income tax expense in the year incurred. No significant penalty or interest relating to income taxes has been incurred
for the years ended December 31, 2022 and 2021. GAAP also provides guidance on de-recognition, classification, interest and penalties,
accounting in interim periods, disclosures and transition.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 22, 2017, the SEC issued Staff Accounting
Bulletin (&#8220;SAB 118&#8221;), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a measurement
period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740.
In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting under
ASC 740 is complete. To the extent that a company&#8217;s accounting for certain income tax effects of the Tax Act is incomplete but
it is able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements. If a
company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740 on the
basis of the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company is able
to make reasonable estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the final impact
of the Tax Act may differ from these estimates, due to, among other things, changes in our interpretations and assumptions, additional
guidance that may be issued by the I.R.S., and actions the Company may take. The Company is continuing to gather additional information
to determine the final impact.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Valuation of Deferred Tax Assets</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A valuation allowance is recorded to reduce the
Company&#8217;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#8217;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and
results in the period such determination was made.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Loss Per Share of Common Stock</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company calculates net loss per share in
accordance with ASC Topic 260, &#8220;Earnings per Share&#8221;. Basic loss per share is computed by dividing the net loss by the weighted
average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per share except
that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential
common stock equivalents had been issued and if the additional common shares were dilutive. Diluted earnings per share excludes all dilutive
potential shares if their effect is anti-dilutive.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Commitments and Contingencies</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has adopted ASC Topic 450 &#8220;Contingencies&#8221;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss
contingencies are accrued by a charge to income when information available before financial statements are issued or are available to
be issued indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial
statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred.
If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements
when it is at least reasonably possible that a material loss could be incurred.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Foreign-currency Transactions</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the Company&#8217;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#8220;NTD&#8221;) at the rates of exchange in effect when the
transactions occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency
is converted into New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income
in the year of conversion or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated
at the prevailing exchange rates and the resulting differences are charged to current income except for those foreign currencies denominated
investments in shares of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#8217;
Equity (Deficit).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Translation Adjustment</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accounts of the Company&#8217;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#8220;NT$&#8221;). Such financial statements
were translated into U.S. Dollars (&#8220;$&#8221; or &#8220;USD&#8221;) in accordance ASC 830, &#8220;Foreign Currency Matters&#8221;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, stockholder&#8217;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders&#8217;
equity (deficit).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Recent Accounting Pronouncements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In August 2020, the FASB issued ASU 2020-06,
Debt &#8212; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#8212;Contracts in Entity&#8217;s Own
Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#8217;s Own Equity (&#8220;ASU 2020-06&#8221;).
ASU 2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#8217;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The
Company is currently evaluating the impact that the standard will have on its consolidated financial statements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In May 2021, the FASB issued ASU 2021-04, Earnings
Per Share (Topic 260), Debt &#8212; Modifications and Extinguishments (Subtopic 470-50), Compensation &#8212; Stock Compensation (Topic
718), and Derivatives and Hedging &#8212; Contracts in Entity&#8217;s Own Equity (Subtopic 815-40): Issuer&#8217;s Accounting for Certain
Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (&#8220;ASU 2021-04&#8221;). ASU 2021-04 provides guidance
as to how an issuer should account for a modification of the terms or conditions or an exchange of a freestanding equity-classified written
call option (i.e., a warrant) that remains classified after modification or exchange as an exchange of the original instrument for a
new instrument. An issuer should measure the effect of a modification or exchange as the difference between the fair value of the modified
or exchanged warrant and the fair value of that warrant immediately before modification or exchange and then apply a recognition model
that comprises four categories of transactions and the corresponding accounting treatment for each category (equity issuance, debt origination,
debt modification, and modifications unrelated to equity issuance and debt origination or modification). ASU 2021-04 is effective for
all entities for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. An entity should
apply the guidance provided in ASU 2021-04 prospectively to modifications or exchanges occurring on or after the effective date. Early
adoption is permitted for all entities, including adoption in an interim period. If an entity elects to early adopt ASU 2021-04 in an
interim period, the guidance should be applied as of the beginning of the fiscal year that includes that interim period.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In March 2022, the FASB issued ASU 2022-02, Troubled
Debt Restructurings and Vintage Disclosures. This ASU eliminates the accounting guidance for troubled debt restructurings by creditors
that have adopted ASU 2016-13, Measurement of Credit Losses on Financial Instruments. This ASU also enhances the disclosure requirements
for certain loan refinancing and restructurings by creditors when a borrower is experiencing financial difficulty. In addition, the ASU
amends the guidance on vintage disclosures to require entities to disclose current period gross write-offs by year of origination for
financing receivables and net investments in leases within the scope of ASC 326-20. The ASU is effective for annual periods beginning
after December 15, 2022, including interim periods within those fiscal years. Adoption of the ASU would be applied prospectively. Early
adoption is also permitted, including adoption in an interim period.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is currently evaluating the impact
that the standards mentioned above will have on its consolidated financial statements.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SignificantAccountingPoliciesTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for all significant accounting policies of the reporting entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483426/235-10-50-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 235<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//235/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SignificantAccountingPoliciesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>30
<FILENAME>R10.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383954732624">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Collaborative Agreements<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CollaborativeAgreementsAbstract', window );"><strong>Collaborative Agreements [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementDisclosureTextBlock', window );">COLLABORATIVE AGREEMENTS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>3. COLLABORATIVE AGREEMENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Collaborative agreements with BHK, a related
part</span></b><span style="text-decoration:underline">y</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(i) On February 24, 2015, BioLite Taiwan and BioHopeKing
Corporation (the &#8220;BHK&#8221;) entered into a co-development agreement, (the &#8220;BHK Co-Development Agreement&#8221;), pursuant
to which it is collaborative with BHK to develop and commercialize BLI-1401-2 (Botanical Drug) Triple Negative Breast Cancer (TNBC) Combination
Therapy (BLI-1401-2 Products) in Asian countries excluding Japan for all related intellectual property rights, and has developed it for
medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50 between BHK and the Company. The
BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial sale of the Product in in Asia
excluding Japan.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 27, 2016, BioLite Taiwan and BHK agreed
to amend the payment terms of the milestone payment in an aggregate amount of $10 million based on the following schedule:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; 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"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Upon the signing of the BHK
Co-Development Agreement: $1 million, or 10% of total payment</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; 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"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Upon the first Investigational
New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or 10%
of total payment</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; 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"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">At the completion of first
phase II clinical trial: $1 million, or 10% of total payment</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; 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"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">At the initiation of phase
III of clinical trial research: $3 million, or 30% of total payment</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; 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"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Upon the New Drug Application
(NDA) submission: $4 million, or 40% of total payment</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In December 2015, BHK has paid a non-refundable
upfront cash payment of $1 million, or 10% of $10,000,000, upon the signing of BHK Co-Development Agreement. The Company concluded that
the deliverables are considered separate units of accounting as the delivered items have value to the customer on a standalone basis and
recognized this cash receipt as collaboration revenue when all research, technical, and development data was delivered to BHK in 2015.
The receipt is for the compensation of past research efforts and contributions made by BioLite Taiwan before this collaborative agreement
was signed and it does not relate to any future commitments made by BioLite Taiwan and BHK in this collaborative agreement. In August
2016, the Company has received the second milestone payment of NT$31,649,000, approximately equivalent to $1 million, and recognized collaboration
revenue for the year ended December 31, 2016. As of the date of this report, the Company has not completed the first phase II clinical
trial.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition to the milestone payments, BioLite
Taiwan is entitled to receive royalty on 12% of BHK&#8217;s net sales related to BLI-1401-2 Products. As of September 30, 2023 and December
31, 2022, the Company has not earned the royalty under the BHK Co-Development Agreement.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(ii) On December 9, 2015, BioLite Taiwan entered
into another two collaborative agreements (the &#8220;BHK Collaborative Agreements&#8221;), pursuant to which it is collaborative with
BHK to co-develop and commercialize BLI-1005 for &#8220;Targeting Major Depressive Disorder&#8221; (BLI-1005 Products) and BLI-1006 for
&#8220;Targeting Inflammatory Bowel Disease&#8221; (BLI-1006 Products) in Asia excluding Japan for all related intellectual property rights,
and has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50 between
BHK and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial sale of
the Product in in Asia excluding Japan.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In 2015, the Company recognized the cash receipt
in a total of NT$50 million, approximately equivalent to $1.64 million, as collaboration revenue when all research, technical, and development
data was delivered to BHK. The Company concluded that the deliverables are considered separate units of accounting as the delivered items
have value to the customer on a standalone basis and recognized this payment as collaboration revenue when all research, technical, data
and development data was delivered to BHK. The cash receipt is for the compensation of past research efforts and contributions made by
BioLite Taiwan before this BHK Collaborative Agreements was signed and it does not relate to any future commitments made by BioLite Taiwan
and BHK in this BHK Collaborative Agreements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition to the total of NT$50 million, approximately
equivalent to $1.64 million, BioLite Taiwan is entitled to receive 50% of the future net licensing income or net sales profit. As of September
30, 2023 and December 31, 2022, the Company has not earned the royalty under the BHK Collaborative Agreements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Co-Development agreement with Rgene Corporation,
a related party</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 26, 2017, BriVision entered into a co-development
agreement (the &#8220;Co-Dev Agreement&#8221;) with Rgene Corporation (the &#8220;Rgene&#8221;), a related party under common control
by controlling beneficiary shareholder of YuanGene Corporation and the Company (See Note 8). Pursuant to Co-Dev Agreement, BriVision and
Rgene agreed to co-develop and commercialize ABV-1507 HER2/neu Positive Breast Cancer Combination Therapy, ABV-1511 Pancreatic Cancer
Combination Therapy and ABV-1527 Ovary Cancer Combination Therapy. Under the terms of the Co-Dev Agreement, Rgene is required to pay the
Company $3,000,000 in cash or stock of Rgene with equivalent value by August 15, 2017. The payment is for the compensation of BriVision&#8217;s
past research efforts and contributions made by BriVision before the Co-Dev Agreement was signed and it does not relate to any future
commitments made by BriVision and Rgene in this Co-Dev Agreement. In addition to $3,000,000, the Company is entitled to receive 50% of
the future net licensing income or net sales profit earned by Rgene, if any, and any development costs shall be equally shared by both
BriVision and Rgene.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 1, 2017, the Company has delivered all
research, technical, data and development data to Rgene. Since both Rgene and the Company are related parties and under common control
by a controlling beneficiary shareholder of YuanGene Corporation and the Company, the Company has recorded the full amount of $3,000,000
in connection with the Co-Dev Agreement as additional paid-in capital during the year ended December 31, 2017. During the year ended December
31, 2017, the Company has received $450,000 in cash. On December 24, 2018, the Company received the remaining balance of $2,550,000 in
the form of newly issued shares of Rgene&#8217;s Common Stock, at the price of NT$50 (approximately equivalent to $1.64 per share), for
an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the year
ended December 31, 2018, the Company has recognized investment loss of $549. On December 31, 2018, the Company determined to fully write
off this investment based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and quantitative
analysis of the operating performance of the investee, adverse changes in market conditions and the regulatory or economic environment,
changes in operating structure of Rgene, additional funding requirements, and Rgene&#8217;s ability to remain in business. All projects
that have been initiated will be managed and supported by the Company and Rgene.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company and Rgene signed an amendment to the
Co-Dev Agreement on November 10, 2020, pursuant to which both parties agreed to delete AB-1507 HER2/neu Positive Breast Cancer Combination
Therapy and AB 1527 Ovary Cancer Combination Therapy and add ABV-1519 EGFR Positive Non-Small Cell Lung Cancer Combination Therapy and
ABV-1526 Large Intestine / Colon / Rectal Cancer Combination Therapy to the products to be co-developed and commercialized. Other provisions
of the Co-Dev Agreement remain in full force and effect.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 10, 2022, the Company expanded its co-development
partnership with Rgene. On that date, BioKey, ABVC has entered into a Clinical Development Service Agreement with Rgene to guide three
Rgene drug products, RGC-1501 for the treatment of Non-Small Cell Lung Cancer (NSCLC), RGC-1502 for the treatment of pancreatic cancer
and RGC 1503 for the treatment of colorectal cancer patients, through completion of Phase II clinical studies under the U.S. FDA IND regulatory
requirements. Under the terms of the new Services Agreement, BioKey is eligible to receive payments totaling $3.0 million over a 3-year
period with each payment amount to be determined by certain regulatory milestones obtained during the agreement period. The Service Agreement
shall remain in effect until the expiration date of the last patent and automatically renew for 5 more years unless terminated earlier
by either party with six months written notice. Either party may terminate the Service Agreement for cause by providing 30 days written
notice.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Through a series of transactions over the past
5 years, the Company and Rgene have co-developed the three drug products covered by the Service Agreement, which has resulted in the Company
owning 31.62% of Rgene.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As part of the Rgene Studies, the Company agreed
to loan $1.0 million to Rgene, for which Rgene has provided the Company with a 5% working capital convertible loan (the &#8220;Note&#8221;).
If the Note is fully converted, the Company will own an additional 6.4% of Rgene. The Company is expected to receive the outstanding loan
from the related party by the 2023 Q4, either by cash or conversion of shares of Rgene. The Company may convert the Note at any time into
shares of Rgene&#8217;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the stock
price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note. The
Note includes standard events of default, as well as a cross default provision pursuant to which a breach of the Service Agreement will
trigger an event of default under the Note if not cured after 5 business days of written notice regarding the breach is provided. Upon
an event of default, the outstanding principal and any accrued and unpaid interest shall be immediately due and payable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Service Agreement shall remain in effect until
the expiration date of the last patent and automatically renew for 5 more years unless terminated earlier by either party with six months
written notice. Either party may terminate the Service Agreement for cause by providing 30 days written notice.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Rgene has further agreed, effective July 1, 2022,
to provide the Company with a seat on Rgene&#8217;s Board of Directors until the loan is repaid in full. The Company has nominated Dr.
Jiang, its Chief Strategy Officer and Director to occupy that seat; Dr. Jiang is also one of the Company&#8217;s largest shareholders,
owning 12.8% of the Company.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Rgene Studies is a related party transaction.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Collaborative agreement with BioFirst Corporation,
a related party</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 24, 2017, BriVision entered into a collaborative
agreement (the &#8220;BioFirst Collaborative Agreement&#8221;) with BioFirst Corporation (&#8220;BioFirst&#8221;), pursuant to which BioFirst
granted the Company the global licensing right for medical use of the product (the &#8220;Product&#8221;): BFC-1401 Vitreous Substitute
for Vitrectomy. BioFirst is a related party to the Company because a controlling beneficiary shareholder of YuanGene Corporation and the
Company is one of the directors and Common Stock shareholders of BioFirst (See Note 8).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the BioFirst Collaborative Agreement,
the Company will co-develop and commercialize the Product with BioFirst and pay BioFirst in a total amount of $3,000,000 in cash or stock
of the Company before September 30, 2018. The amount of $3,000,000 is in connection with the compensation for BioFirst&#8217;s past research
efforts and contributions made by BioFirst before the BioFirst Collaborative Agreement was signed and it does not relate to any future
commitments made by BioFirst and BriVision in this BioFirst Collaborative Agreement. In addition, the Company is entitled to receive 50%
of the future net licensing income or net sales profit, if any, and any development cost shall be equally shared by both BriVision and
BioFirst.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 25, 2017, BioFirst has delivered
all research, technical, data and development data to BriVision. The Company determined to fully expense the entire amount of $3,000,000
since currently the related licensing rights do not have alternative future uses. According to ASC 730-10-25-1, absent alternative future
uses the acquisition of product rights to be used in research and development activities must be charged to research and development expenses
immediately. Hence, the entire amount of $3,000,000 is fully expensed as research and development expense during the year ended December
31, 2017.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 30, 2019, BriVision entered into a Stock
Purchase Agreement (the &#8220;Purchase Agreement&#8221;) with BioFirst Corporation. Pursuant to the Purchase Agreement, the Company issued
428,571 shares of the Company&#8217;s common stock to BioFirst in consideration for $3,000,000 owed by the Company to BioFirst (the &#8220;Total
Payment&#8221;) in connection with a certain collaborative agreement between the Company and BioFirst dated July 24, 2017 (the &#8220;Collaborative
Agreement&#8221;). Pursuant to the Collaborative Agreement, BioFirst granted the Company the global licensing right to co-develop BFC-1401
or ABV-1701 Vitreous Substitute for Vitrectomy for medical purposes in consideration for the Total Payment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 5, 2019, BriVision entered into a second
Stock Purchase Agreement (&#8220;Purchase Agreement 2&#8221;) with BioFirst Corporation. Pursuant to Purchase Agreement 2, the Company
issued 414,702 shares of the Company&#8217;s common stock to BioFirst in consideration for $2,902,911 owed by the Company to BioFirst
in connection with a loan provided to BriVision from BioFirst.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
November 4, 2020, the Company executed an amendment to the BioFirst Agreement with BioFirst to add ABV-2001 Intraocular Irrigation Solution
and ABV-2002 Corneal Storage Solution to the agreement. ABV-2002 is utilized during a corneal transplant procedure to replace a damaged
or diseased cornea while ABV-2001 has broader utilization during a variety of ocular procedures.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Initially
the Company will focus on ABV-2002, a solution utilized to store a donor cornea prior to either penetrating keratoplasty (full thickness
cornea transplant) or endothelial keratoplasty (back layer cornea transplant). ABV-2002 is a solution comprised of a specific poly amino
acid that protects ocular tissue from damage caused by external osmolarity exposure during pre-surgery storage. The specific polymer
in ABV-2002 can adjust osmolarity to maintain a range of 330 to 390 mOsM thereby permitting hydration within the corneal stroma during
the storage period. Stromal hydration results in (a) maintaining acceptable corneal transparency and (b) prevents donor cornea swelling.
ABV-2002 also contains an abundant phenolic phytochemical found in plant cell walls that provides antioxidant antibacterial properties
and neuroprotection.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Early
testing by BioFirst indicates that ABV-2002 may be more effective for protecting the cornea and retina during long-term storage than
other storage media available today and can be manufactured at lower cost. Further clinical development was put on hold due to the lack
of funding.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, BioFirst was incorporated on November 7, 2006, focusing on the R&amp;D, manufacturing, and sales of innovative patented pharmaceutical
products. The technology of BioFirst comes from the global exclusive licensing agreements BioFirst maintains with domestic R &amp; D
institutions. Currently, BioFirst&#8217;s main research and development product is the vitreous substitute (Vitargus<sup>&#174;</sup>),
licensed by the National Health Research Institutes. Vitargus is the world&#8217;s first bio-degradable vitreous substitute and offers
a number of advantages over current vitreous substitutes by minimizing medical complications and reducing the need for additional surgeries.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vitargus
has started the construction of a GMP factory in Hsinchu Biomedical Science Park, Taiwan, with the aim at building a production base
to supply the global market, and promote the construction of bio-degradable vitreous substitute manufacturing centers in Taiwan. Completion
of this factory would allow ABVC to manufacture Vitargus with world-class technology in a GMP certified pharmaceutical factory. BioFirst
is targeting to complete the construction in 2024.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
above-mentioned equity is before the reverse stock split in 2023.&#160;</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>3. COLLABORATIVE AGREEMENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Collaborative agreements with BHK, a related
party</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(i) On February 24, 2015, BioLite Taiwan and
BioHopeKing Corporation (the &#8220;BHK&#8221;) entered into a co-development agreement, (the &#8220;BHK Co-Development Agreement&#8221;),
pursuant to which it is collaborative with BHK to develop and commercialize BLI-1401-2 (Botanical Drug) Triple Negative Breast Cancer
(TNBC) Combination Therapy (BLI-1401-2 Products) in Asian countries excluding Japan for all related intellectual property rights, and
has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50 between BHK
and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial sale of the
Product in in Asia excluding Japan.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 27, 2016, BioLite Taiwan and BHK agreed
to amend the payment terms of the milestone payment in an aggregate amount of $10 million based on the following schedule:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the signing of the BHK Co-Development Agreement: $1 million, or 10% of total payment</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the first Investigational
    New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or
    10% of total payment</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the completion of first
    phase II clinical trial: $1 million, or 10% of total payment</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the initiation of phase
    III of clinical trial research: $3 million, or 30% of total payment</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the New Drug Application
    (NDA) submission: $4 million, or 40% of total payment</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In December 2015, BHK has paid a non-refundable
upfront cash payment of $1 million, or 10% of $10,000,000, upon the signing of BHK Co-Development Agreement. The Company concluded that
the deliverables are considered separate units of accounting as the delivered items have value to the customer on a standalone basis
and recognized this cash receipt as collaboration revenue when all research, technical, and development data was delivered to BHK in
2015. The receipt is for the compensation of past research efforts and contributions made by BioLite Taiwan before this collaborative
agreement was signed and it does not relate to any future commitments made by BioLite Taiwan and BHK in this collaborative agreement.
In August 2016, the Company has received the second milestone payment of NT$31,649,000, approximately equivalent to $1 million, and recognized
collaboration revenue for the year ended December 31, 2016. As of the date of this report, the Company has not completed the first phase
II clinical trial.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition to the milestone payments, BioLite
Taiwan is entitled to receive royalty on 12% of BHK&#8217;s net sales related to BLI-1401-2 Products. As of December 31, 2022 and December
31, 2021, the Company has not earned the royalty under the BHK Co-Development Agreement.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(ii) On December 9, 2015, BioLite Taiwan entered
into another two collaborative agreements (the &#8220;BHK Collaborative Agreements&#8221;), pursuant to which it is collaborative with
BHK to co-develop and commercialize BLI-1005 for &#8220;Targeting Major Depressive Disorder&#8221; (BLI-1005 Products) and BLI-1006 for
&#8220;Targeting Inflammatory Bowel Disease&#8221; (BLI-1006 Products) in Asia excluding Japan for all related intellectual property
rights, and has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50
between BHK and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial
sale of the Product in in Asia excluding Japan.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In 2015, the Company recognized the cash receipt
in a total of NT$50 million, approximately equivalent to $1.6 million, as collaboration revenue when all research, technical, and development
data was delivered to BHK. The Company concluded that the deliverables are considered separate units of accounting as the delivered items
have value to the customer on a standalone basis and recognized this payment as collaboration revenue when all research, technical, data
and development data was delivered to BHK. The cash receipt is for the compensation of past research efforts and contributions made by
BioLite Taiwan before this BHK Collaborative Agreements was signed and it does not relate to any future commitments made by BioLite Taiwan
and BHK in this BHK Collaborative Agreements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition to the total of NT$50 million, approximately
equivalent to $1.60 million, BioLite Taiwan is entitled to receive 50% of the future net licensing income or net sales profit. As of
December 31, 2022 and 2021, the Company has not earned the royalty under the BHK Collaborative Agreements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Co-Development agreement with Rgene Corporation,
a related party</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 26, 2017, BriVision entered into a co-development
agreement (the &#8220;Co-Dev Agreement&#8221;) with Rgene Corporation (the &#8220;Rgene&#8221;), a related party under common control
by controlling beneficiary shareholder of YuanGene Corporation and the Company (See Note 12). Pursuant to Co-Dev Agreement, BriVision
and Rgene agreed to co-develop and commercialize ABV-1507 HER2/neu Positive Breast Cancer Combination Therapy, ABV-1511 Pancreatic Cancer
Combination Therapy and ABV-1527 Ovary Cancer Combination Therapy. Under the terms of the Co-Dev Agreement, Rgene is required to&#160;pay
the Company $3,000,000 in cash or stock of Rgene with equivalent value by August 15, 2017. The payment is for the compensation of BriVision&#8217;s
past research efforts and contributions made by BriVision before the Co-Dev Agreement was signed and it does not relate to any future
commitments made by BriVision and Rgene in this Co-Dev Agreement. In addition to $3,000,000, the Company is entitled to receive 50% of
the future net licensing income or net sales profit earned by Rgene, if any, and any development costs shall be equally shared by both
BriVision and Rgene.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 1, 2017, the Company has delivered all
research, technical, data and development data to Rgene. Since both Rgene and the Company are related parties and under common control
by a controlling beneficiary shareholder of YuanGene Corporation and the Company, the Company has recorded the full amount of $3,000,000
in connection with the Co-Dev Agreement as additional paid-in capital during the year ended December 31, 2017. During the year ended
December 31, 2017, the Company has received $450,000 in cash. On December 24, 2018, the Company received the remaining balance of $2,550,000
in the form of newly issued shares of Rgene&#8217;s Common Stock, at the price of NT$50 (approximately equivalent to $1.60 per share),
for an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the
year ended December 31, 2018, the Company has recognized investment loss of $549. On December 31, 2018, the Company determined to fully
write off this investment based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and
quantitative analysis of the operating performance of the investee, adverse changes in market conditions and the regulatory or economic
environment, changes in operating structure of Rgene, additional funding requirements, and Rgene&#8217;s ability to remain in business.
All projects that have been initiated will be managed and supported by the Company and Rgene.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company and Rgene signed an amendment to
the Co-Dev Agreement on November 10, 2020, pursuant to which both parties agreed to delete AB-1507 HER2/neu Positive Breast Cancer Combination
Therapy and AB 1527 Ovary Cancer Combination Therapy and add ABV-1519 EGFR Positive Non-Small Cell Lung Cancer Combination Therapy and
ABV-1526 Large Intestine / Colon / Rectal Cancer Combination Therapy to the products to be co-developed and commercialized. Other provisions
of the Co-Dev Agreement remain in full force and effect.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Collaborative agreement with BioFirst Corporation,
a related party</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 24, 2017, BriVision entered into a collaborative
agreement (the &#8220;BioFirst Collaborative Agreement&#8221;) with BioFirst Corporation (&#8220;BioFirst&#8221;), pursuant to which
BioFirst granted the Company the global licensing right for medical use of the product (the &#8220;Product&#8221;): BFC-1401 Vitreous
Substitute for Vitrectomy. BioFirst is a related party to the Company because a controlling beneficiary shareholder of YuanGene Corporation
and the Company is one of the directors and Common Stock shareholders of BioFirst (See Note 12).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the BioFirst Collaborative Agreement,
the Company will co-develop and commercialize the Product with BioFirst and pay BioFirst in a total amount of $3,000,000 in cash or stock
of the Company before September 30, 2018. The amount of $3,000,000 is in connection with the compensation for BioFirst&#8217;s past research
efforts and contributions made by BioFirst before the BioFirst Collaborative Agreement was signed and it does not relate to any future
commitments made by BioFirst and BriVision in this BioFirst Collaborative Agreement. In addition, the Company is entitled to receive
50% of the future net licensing income or net sales profit, if any, and any development cost shall be equally shared by both BriVision
and BioFirst.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 25, 2017, BioFirst has delivered
all research, technical, data and development data to BriVision. The Company determined to fully expense the entire amount of $3,000,000
since currently the related licensing rights do not have alternative future uses. According to ASC 730-10-25-1, absent alternative future
uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses immediately. Hence, the entire amount of $3,000,000 is fully expensed as research and development expense during the year ended
December 31, 2017.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 30, 2019, BriVision entered into a Stock
Purchase Agreement (the &#8220;Purchase Agreement&#8221;) with BioFirst. Pursuant to the Purchase Agreement, the Company issued 428,571
shares of the Company&#8217;s common stock to BioFirst in consideration for $3,000,000 owed by the Company to BioFirst (the &#8220;Total
Payment&#8221;) in connection with a certain collaborative agreement between the Company and BioFirst dated July 24, 2017 (the &#8220;Collaborative
Agreement&#8221;). Pursuant to the Collaborative Agreement, BioFirst granted the Company the global licensing right to co-develop BFC-1401
or ABV-1701 Vitreous Substitute for Vitrectomy for medical purposes in consideration for the Total Payment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 5, 2019, BriVision entered into a second
Stock Purchase Agreement (&#8220;Purchase Agreement 2&#8221;) with BioFirst. Pursuant to Purchase Agreement 2, the Company issued 414,702
shares of the Company&#8217;s common stock to BioFirst in consideration for $2,902,911 owed by the Company to BioFirst in connection
with a loan provided to BriVision from BioFirst.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 4, 2020, the Company executed an
amendment to the BioFirst Agreement with BioFirst to add ABV-2001 Intraocular Irrigation Solution and ABV-2002 Corneal Storage Solution
to the agreement. ABV-2002 is utilized during a corneal transplant procedure to replace a damaged or diseased cornea while ABV-2001 has
broader utilization during a variety of ocular procedures.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Initially the Company will focus on ABV-2002,
a solution utilized to store a donor cornea prior to either penetrating keratoplasty (full thickness cornea transplant) or endothelial
keratoplasty (back layer cornea transplant). ABV-2002 is a solution comprised of a specific poly amino acid that protects ocular tissue
from damage caused by external osmolarity exposure during pre-surgery storage. The specific polymer in ABV-2002 can adjust osmolarity
to maintain a range of 330 to 390 mOsM thereby permitting hydration within the corneal stroma during the storage period. Stromal hydration
results in (a) maintaining acceptable corneal transparency and (b) prevents donor cornea swelling. ABV-2002 also contains an abundant
phenolic phytochemical found in plant cell walls that provides antioxidant antibacterial properties and neuroprotection.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Early testing by BioFirst indicates&#160; that ABV-2002 may be more
effective for protecting the cornea and retina during long-term storage than other storage media available today and can be manufactured
at lower cost. &#160;&#160;&#160;Further ABV-2002 product development was put on hold due the lack of funding.</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, BioFirst was incorporated on November
7, 2006, focusing on the R&amp;D, manufacturing, and sales of innovative patented pharmaceutical products. The technology of BioFirst
comes from the global exclusive licensing from domestic R &amp; D institutions. Currently, the main research and development product
is the vitreous substitute (Vitargus<sup>&#174;</sup>) Licensed by the National Health Research Institutes. Vitargus is the world&#8217;s
first bio-degradable vitreous substitute and offers a number of advantages over current vitreous substitutes by minimizing medical complications
and reducing the need for additional surgeries.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Vitargus has started the construction of a GMP factory in Hsinchu Biomedical
Science Park, Taiwan, with the aim at building a production base to supply the global market and promote the construction of bio-degradable
vitreous substitute manufacturing center in Taiwan, allowing ABVC to achieve the world-class technology of manufacturing Vitargus and
GMP certified pharmaceutical factory. BioFirst is targeting to complete the construction in 2024.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_CollaborativeAgreementsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_CollaborativeAgreementsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CollaborativeArrangementDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for collaborative arrangements in which the entity is a participant, including a) information about the nature and purpose of such arrangements; b) its rights and obligations thereunder; c) the accounting policy for collaborative arrangements; and d) the income statement classification and amounts attributable to transactions arising from the collaborative arrangement between participants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 808<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479402/808-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 808<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479402/808-10-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Topic 808<br> -Publisher FASB<br> -URI https://asc.fasb.org//808/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CollaborativeArrangementDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>31
<FILENAME>R11.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383954732624">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property and Equipment<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock', window );">PROPERTY AND EQUIPMENT</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>4.
PROPERTY AND EQUIPMENT</b></span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property
and equipment as of September 30, 2023 and December 31, 2022 are summarized as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Land</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">344,522</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">361,193</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Construction-in-Progress</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,400,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-261">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Buildings and leasehold improvements</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,221,105</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,226,687</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Machinery and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,132,876</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,116,789</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Office equipment</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">166,027</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">173,766</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,264,530</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,878,435</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Less: accumulated depreciation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,310,594</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,304,457</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt">Property and equipment, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">7,953,936</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">573,978</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Construction-in-progress
consists of the property recently acquired in Chengdu, China. The Company entered into a cooperation agreement on August 14, 2023, with
Zhong Hui Lian He Ji Tuan, Ltd. (the &#8220;Zhonghui&#8221;). Pursuant thereto, the Company acquired 20% of the ownership of certain
property and a parcel of the land, with a view to jointly develop the property into a healthcare center for senior living, long-term
care, and medical care in the areas of ABVC&#8217;s special interests, such as Ophthalmology, Oncology, and Central Nervous Systems.
The plan is to establish a base for the China market and global development of these interests.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
valuation of such property is US$37,000,000; based on the Company&#8217;s 20% ownership, the Company acquired the value of US$7,400,000.
In exchange, the Company issued to Zhonghui an aggregate of 370,000 shares (the &#8220;Shares&#8221;) of common stock, at a per share
price of $20.0. The Shares are subject to a lock-up period of one year following the closing date of the transaction. In addition, the
parties agreed that, after one year following the closing of the transaction, if the market value of the Shares or the value of the Property
increases or decreases, the parties will negotiate in good faith to make reasonable adjustments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
asset ownership certification is in the application process. However, the Company's ownership rights to the property and the associated
land parcel, or a suitable replacement property, are safeguarded under the terms of the cooperation agreement, which is legally binding
and enforceable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Construction-in-progress is planned to finish before the end of 2024.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation
expenses were $7,459 and $6,462 for three months ended September 30, 2023 and 2022, respectively.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation
expenses were $20,949 and $17,364 for nine months ended September 30, 2023 and 2022, respectively.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>5. PROPERTY AND EQUIPMENT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-align: justify; text-indent: -23.75pt">Property and
equipment as of December 31, 2022 and 2021 are summarized as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-align: justify; text-indent: -23.75pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Land</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">361,193</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">400,091</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Buildings and leasehold improvements</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,226,687</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,235,061</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Machinery and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,116,789</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,013,376</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt">Office equipment</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">173,766</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">191,824</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,878,435</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,840,352</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt">Less: accumulated depreciation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,304,457</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,314,471</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt">Property and equipment, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">573,978</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">525,881</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Depreciation expense were $23,799 and $11,993
for the years ended December 31, 2022 and 2021, respectively. As of December 31, 2022 and 2021, Land with book value amounted to approximately
$361,193 and $400,091, respectively, were pledged for obtaining bank loan (see Notes 8 Bank loans).</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 360<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//360/tableOfContent<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480321/958-360-50-6<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480321/958-360-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480321/958-360-50-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>32
<FILENAME>R12.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383954318176">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermInvestmentsAbstract', window );"><strong>Long-Term Investments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtTextBlock', window );">LONG-TERM INVESTMENTS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5.
LONG-TERM INVESTMENTS</b></span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt 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"><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">The
ownership percentages of each investee are listed as follows:</span></td>
</tr></table>
<p style="font: 7pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Ownership percentage</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">September&#160;30,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: center">Accounting</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Name of related party</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">treatments</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Braingenesis Biotechnology Co., Ltd.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">0.22</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">0.22</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 11%; text-align: center">Cost Method</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Genepharm Biotech Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.92</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.92</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center">Cost Method</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">BioHopeKing Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8.03</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8.03</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center">Cost Method</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">BioFirst Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">23.53</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21.77</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center">Equity&#160;Method</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Rgene Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">28.85</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">28.85</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center">Equity Method</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 12pt 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"><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">The
extent the investee relies on the company for its business are summarized as follows:</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid; width: 35%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name of
    related party</b></span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 63%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The extent
    the investee relies on the Company for its business </b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Braingenesis Biotechnology Co., Ltd.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Genepharm Biotech Corporation</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioHopeKing Corporation</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loaned from investee and provides research and development support service</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt 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"><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">Long-term
investment mainly consists of the following:</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Non-marketable Cost Method Investments, net</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Braingenesis Biotechnology Co., Ltd.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">6,838</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">7,169</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Genepharm Biotech Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,876</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21,887</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">BioHopeKing Corporation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">775,491</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">813,014</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Sub total</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">803,205</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">842,070</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Equity Method Investments, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">BioFirst Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,874,190</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-262">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Rgene Corporation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-263">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-264">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,677,395</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">842,070</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt 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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst
Corporation (the &#8220;BioFirst&#8221;):</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company holds an equity interest in BioFirst Corporation, accounting for its equity interest using the equity method to accounts for
its equity investment as prescribed in ASC 323, Investments&#8212;Equity Method and Joint Ventures (&#8220;ASC 323&#8221;). Equity method
adjustments include the Company&#8217;s proportionate share of investee&#8217;s income or loss and other adjustments required by the
equity method. As of September 30, 2023 and December 31, 2022, the Company owns 23.53% and 21.77% common stock shares of BioFirst, respectively.
The Company made a prepayment for equity investment in BioFirst to purchase additional 317,000 shares to be issued by BioFirst in the
aggregate amount of $618,150, recorded as prepayment for long-term investments as of December 31, 2022. On July 19, 2023, the Company
successfully completed the registration process for this Investment. The initial prepayment amounted to $589,620, transferred into 317,000
shares. In addition, The Company also converted a loan of $1,284,570 into 677,450 shares of BioFirst.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Summarized
financial information for the Company&#8217;s equity method investee, BioFirst, is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Balance
Sheets</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September&#160;30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Current Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,690,060</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,543,152</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Non-current Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">651,221</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">739,472</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,236,708</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,663,051</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Non-current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">366,634</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">103,447</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Stockholders&#8217; Equity (Deficit)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(262,061</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(483,874</td><td style="text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Statement
of Operations</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Nine months Ended<br/> September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">739</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">23,079</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Gross profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">291</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,747</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net loss</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(986,181</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(993,643</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Share of losses from investments accounted for using the equity method</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-265">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-266">-</div></td><td style="text-align: left">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt 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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene
Corporation (the &#8220;Rgene&#8221;)</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Both
Rgene and the Company are under common control by Dr. Tsung-Shann Jiang, the CEO and Chairman of the BioLite Inc. Since Dr. Tsung-Shann
Jiang is able to exercise significant influence, but not control, over the Rgene, the Company determined to use the equity method to
account for its equity investment as prescribed in ASC 323, Investments&#8212;Equity Method and Joint Ventures (&#8220;ASC 323&#8221;).
Equity method adjustments include the Company&#8217;s proportionate share of investee&#8217;s income or loss and other adjustments required
by the equity method. As of September 30, 2023 and December 31, 2022, the Company owns 28.85% and 28.85% Common Stock shares of Rgene,
respectively. On March 31, 2023, Dr. Tsung-Shann Jiang has been elected to become the Chairman of Rgene.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Summarized
financial information for the Company&#8217;s equity method investee, Rgene, is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Balance
Sheets</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Current Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">56,091</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">68,302</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Non-current Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">239,594</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">303,893</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,407,204</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,478,868</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Non-current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,465</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,441</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Shareholders&#8217; Deficit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,112,984</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,109,114</td><td style="text-align: left">)</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Statement
of Operations</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Nine months Ended<br/> September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net sales</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-267">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-268">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Gross Profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-269">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-270">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net loss</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(231,445</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(450,995</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Share of loss from investments accounted for using the equity method</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-271">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-272">-</div></td><td style="text-align: left">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt 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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disposition
of long-term investment</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the nine months ended September 30, 2023 and 2022, there is no disposition of long-term investment.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 12pt 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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Losses
on Equity Investments</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
components of losses on equity investments for each period were as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="font-size: 11pt; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td colspan="5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Nine months Ended<br/>
 September&#160;30,</b></span></td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 11pt; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; font-size: 11pt">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: center">&#160;</td><td colspan="5" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Unaudited)</b></span></td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Share of equity method investee losses</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-273">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-274">-</div></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt"><b>6. LONG-TERM INVESTMENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt"><b>&#160;&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The ownership percentages of each investee are listed as follows:</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Ownership percentage</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: center">Accounting</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Name of related party</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">treatments</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Braingenesis Biotechnology Co., Ltd.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">0.22</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">0.22</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 11%; text-align: center">Cost Method</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Genepharm Biotech Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.92</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.92</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center">Cost Method</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">BioHopeKing Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8.03</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8.03</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center">Cost Method</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">BioFirst Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21.77</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21.77</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center">Equity&#160;Method</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Rgene Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">28.85</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">28.85</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center">Equity Method</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The extent the investee relies on the company for its business are summarized as follows:</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid; width: 34%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name
    of related party</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 65%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The
    extent the investee relies on the Company for its business &#160;</b></span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Braingenesis Biotechnology Co., Ltd.</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></td></tr>
  <tr>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Genepharm Biotech Corporation</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioHopeKing Corporation</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></td></tr>
  <tr>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loaned from the investee and provides research and development support service</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b>&#160;&#160;</b></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Long-term investment mainly consists of the following:</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Non-marketable Cost Method Investments, net</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; width: 76%; text-align: left">Braingenesis Biotechnology Co., Ltd.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">7,169</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">7,941</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">Genepharm Biotech Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21,887</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">24,244</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">BioHopeKing Corporation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">813,014</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">900,570</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; text-align: left">Subtotal</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">842,070</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">932,755</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0in; text-align: left">Equity Method Investments, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">BioFirst Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-300">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-301">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Rgene Corporation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-302">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-303">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">842,070</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">932,755</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation (the &#8220;BioFirst&#8221;):</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company holds an equity interest
in BioFirst Corporation, accounting for its equity interest using the equity method to accounts for its equity investment as prescribed
in ASC 323, Investments&#8212;Equity Method and Joint Ventures (&#8220;ASC 323&#8221;). Equity method adjustments include the Company&#8217;s
proportionate share of investee&#8217;s income or loss and other adjustments required by the equity method. As of December 31, 2022 and
2021, the Company owns 21.77% and 21.77% common stock shares of BioFirst, respectively. During year ended December 31, 2021, the Company
made prepayment for equity investment in BioFirst to purchase additional&#160;317,000&#160;shares to be issued by BioFirst in the aggregate
amount of $618,150, recorded as prepayment for long-term investments as of December 31, 2022. The amount due from BioFirst has been reclassified as prepayment for investment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Summarized financial information for the Company&#8217;s
equity method investee, BioFirst, is as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5.4pt"><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Balance Sheet</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Current Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,543,151</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,205,669</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Noncurrent Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">739,472</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">959,454</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,663,051</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,909,703</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Noncurrent Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">103,447</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">32,522</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Stockholders&#8217; Equity</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">483,874</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">222,898</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Statement of operation</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">30,162</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">26,693</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Gross profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,239</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,348</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net loss</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,274,539</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,276,892</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Share of losses from investments accounted for using the equity method</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-305">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(269,844</td><td style="text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation (the
    &#8220;Rgene&#8221;)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Both Rgene and the Company are under
common control by Dr. Tsung-Shann Jiang, the CEO and chairman of the BioLite Inc. Since Dr. Tsung-Shann Jiang is able to exercise significant
influence, but not control, over the Rgene, the Company determined to use the equity method to accounts for its equity investment as
prescribed in ASC 323, Investments&#8212;Equity Method and Joint Ventures (&#8220;ASC 323&#8221;). Equity method adjustments include
the Company&#8217;s proportionate share of investee&#8217;s income or loss and other adjustments required by the equity method. As of
December 31, 2022 and 2021, the Company owns 28.85% and 28.85% common stock shares of Rgene, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Summarized financial information for the Company&#8217;s
equity method investee, Rgene, is as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Balance Sheets</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Current Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">68,302</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">73,452</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Noncurrent Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">303,893</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">374,423</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,478,868</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,934,786</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Noncurrent Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,441</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-304">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Shareholders&#8217; Deficit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,481,309</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,486,911</td><td style="text-align: left">)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Statement of operations</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net sales</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-306">&#160;&#160;&#160;-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-307">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Gross Profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-308">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-309">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net loss</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(1,550,123</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(576,514</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Share of loss from investments accounted for using the equity method</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-310">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-311">-</div></td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disposition of long-term
    investment</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">During the years ended December 31,
2022 and 2021, there is no disposition of long-term investment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Losses on Equity Investments</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The components of losses on equity investments
for each period were as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Share of equity method investee losses</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-312">&#160;&#160;&#160;&#160;&#160;&#160;-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(269,844</td><td style="width: 1%; text-align: left">)</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for long-term debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 470<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//470/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermInvestmentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermInvestmentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>33
<FILENAME>R13.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383960106560">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Convertible Notes Payable<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConvertibleLongtermNotesPayableCurrentAndNoncurrentAbstract', window );"><strong>Convertible Notes Payable [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConvertibleNotesPayableTextBlock', window );">CONVERTIBLE NOTES PAYABLE</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>6.
CONVERTIBLE NOTES PAYABLE</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 23, 2023, the Company entered into a securities purchase agreement (the &#8220;Lind Securities Purchase Agreement&#8221;) with
Lind Global Fund II, LP (&#8220;Lind&#8221;), pursuant to which the Company issued Lind a secured, convertible note in the principal
amount of $3,704,167 (the &#8220;Lind Offering&#8221;), for a purchase price of $3,175,000 (the &#8220;Lind Note&#8221;), that is convertible
into shares of the Company&#8217;s common stock at an initial conversion price of $1.05 per share, subject to adjustment (the &#8220;Note
Shares&#8221;). The Company also issued Lind a common stock purchase warrant (the &#8220;Lind Warrant&#8221;) to purchase up to 5,291,667
shares of the Company&#8217;s common stock at an initial exercise price of $1.05 per share, subject to adjustment (each, a &#8220;Warrant
Share,&#8221; together with the Note, Note Shares and Warrants, the &#8220;Lind Securities&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Beginning
with the date that is six months from the issuance date of the Lind Note and on each one (1) month anniversary thereafter, the Company
shall pay Lind an amount equal to $308,650.58, until the outstanding principal amount of the Lind Note has been paid in full prior to
or on the Maturity Date or, if earlier, upon acceleration, conversion or redemption of the Lind Note in accordance with the terms thereof
(the &#8220;Monthly Payments&#8221;). At the Company&#8217;s discretion, the Monthly Payments shall be made in (i) cash, (ii) shares
of the Company&#8217;s common stock, or (iii) a combination of cash and Shares; if made in shares, the number of shares shall be determined
by dividing (x) the principal amount being paid in shares by (y) 90% of the average of the 5 lowest daily VWAPs during the 20 trading
days prior to the applicable payment date. The Lind Notes sets forth certain conditions that must be satisfied before the Company may
make any Monthly Payments in shares of common stock. If the Company makes a Monthly Payment in cash, the Company must also pay Lind a
cash premium of 5% of such Monthly Payment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon
the occurrence of any Event of Default (as defined in the Lind Note), the Company must pay Lind an amount equal to 120% of the then outstanding
principal amount of the Lind Note (the &#8220;Mandatory Default Amount&#8221;), in addition to any other remedies under the Note or the
other Transaction Documents. The Company and Lind entered into a letter agreement on September 12, 2023, pursuant to which the Mandatory
Default Amount was reduced to 115% of the then outstanding principal amount of the Lind Note; pursuant to the letter agreement, Lind
also agreed to waive any default associated with the Company&#8217;s market capitalization being below $12.5 million for 10 consecutive
days through February 23, 2024, but retained its right to convert its Note. In addition, if the Company is unable to increase its market
capitalization and is unable to obtain a further waiver or amendment to the Lind Note, then the Company could experience an event of
default under the Lind Note, which could have a material adverse effect on the Company&#8217;s liquidity, financial condition, and results
of operations. The Company cannot make any assurances regarding the likelihood, certainty, or exact timing of the Company&#8217;s ability
to increase its market capitalization, as such metric is not within the immediate control of the Company and depends on a variety of
factors outside the Company&#8217;s control. &#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Lind Warrant may be exercised via cashless exercise.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
July 2023, the warrant exercise price was reset to $3.5 in accordance to the issuance of common stock in relation to securities purchase
agreement on July 2023.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of September 30, 2023 and December 31, 2022, the aggregate carrying values of the convertible debentures were $1,654,004 and $0, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total
interest expenses in connection with the above convertible note payable were $1,323,032 and $0 for the nine months ended September 30,
2023 and 2022, respectively.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>7. CONVERTIBLE NOTES PAYABLE</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 23, 2020, the Company entered into
a Securities Purchase Agreement (the &#8220;October SPA&#8221;) with one accredited investor. Pursuant to the October SPA, the Company
sold and issued a convertible promissory note (the &#8220;October Note&#8221;) in the principal amount of $2,500,000 to the investor
and received the payment from such investor on October 30, 2020. The October Note was issued on October 23, 2020 and the maturity date
of the October Note is the twenty-four (24) month anniversary from the issuance date (the &#8220;Maturity Date&#8221;). Upon the Maturity
Date, the Company shall pay to the holder, in cash, an amount representing all outstanding principal amount and accrued and unpaid interest
under the October Note. The October Note bears an interest rate of ten percent (10%) per annum and may be convertible into shares of
the Company&#8217;s common stock at a fixed conversion price of $2.25 per share. The holder of the October Note may elect to convert
part or all of the outstanding balance of the October Note from the issuance date until the Maturity Date. The Company may prepay the
outstanding amount at any time, in whole or in part, without any penalty.&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 17, 2021, the parties to the October SPA
signed Amendment No. 1 to Promissory Note (the &#8220;Amendment&#8221;). Pursuant to the Amendment, the Note shall also be automatically
converted into shares of the Company&#8217;s common stock immediately following the Company&#8217;s receipt of conditional approval to
list its common stock on the NASDAQ stock market, if and when the Company receives such approval, at a conversion price equal to $2.25
per share.&#160;On July 21, 2021, The Company converted all convertible promissory note amounted $2,500,000 into 1,111,112 shares of
the Company&#8217;s common stock and warrants.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2022 and 2021, the aggregate
carrying values of the convertible debentures were both $0; and accrued convertible interest were both $0.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Total interest expenses in connection with the
above convertible note payable were $208,657 and $193,548 for the years ended December 31, 2022 and 2021, respectively.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ConvertibleNotesPayableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of convertible notes payable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ConvertibleNotesPayableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleLongtermNotesPayableCurrentAndNoncurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertibleLongtermNotesPayableCurrentAndNoncurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>34
<FILENAME>R14.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383953270224">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Bank Loans<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansPayableAbstract', window );"><strong>Bank Loans [ Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureTextBlock', window );">BANK LOANS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>7.
BANK LOANS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt 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"><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">Short-term
bank loan consists of the following:</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">September&#160;30,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Cathay United Bank</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">232,500</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">243,750</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">CTBC Bank</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">620,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">650,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Cathay Bank</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-275">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,000,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">852,500</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,893,750</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Cathay
United Bank</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 28, 2016, BioLite Taiwan and Cathay United Bank entered into a one-year bank loan agreement (the &#8220;Cathay United Loan Agreement&#8221;)
in a credit limit amount of NT$7,500,000, equivalent to $232,500. The term started June 28, 2016 with maturity date at June 28, 2017.
The loan balance bears interest at a floating rate of prime rate plus 1.15%. The prime rate is based on term deposit saving interest
rate of Cathay United Bank. The Company renews the agreement with the bank every year. On September 6, 2022, BioLite Taiwan extended
the Cathay United Loan Agreement with the same principal amount of NT$7,500,000, equivalent to $232,500 for one year, which is due on
September 6, 2023. On September 6, 2023, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal amount of NT$7,500,000,
equivalent to $232,500 for one year, which is due on September 6, 2024. As of September 30, 2023 and December 31, 2022, the effective
interest rates per annum was 2.85% and 2.67%, respectively. The loan is collateralized by the building and improvement of BioLite Taiwan,
and is also personal guaranteed by the Company&#8217;s chairman.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest
expenses were $1,742 and $1,604 for the three months ended September 30, 2023 and 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest
expenses were $5,136 and $4,401 for the nine months ended September 30, 2023 and 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">CTBC
Bank</span>&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 12, 2017 and July 19, 2017, BioLite Taiwan and CTBC Bank entered into two short-term saving secured bank loan agreements (the &#8220;CTBC
Loan Agreements&#8221;) in a credit limit amount of NT$10,000,000, equivalent to $310,000, and NT$10,000,000, equivalent to $310,000,
respectively. Both two loans with the same maturity date at January 19, 2018. In February 2018, BioLite Taiwan combined two loans and
extended the loan contract with CTBC for one year. The Company renews the agreement with the bank every year. The loan balances bear
interest at a fixed rate of 2.5% per annum. The loan is secured by the money deposited in a savings account with the CTBC Bank. This
loan was also personal guaranteed by the Company&#8217;s chairman and BioFirst. During the year ended December 31, 2020, BioLite Taiwan
has opened a TCD account with CTBC bank to guarantee the loan going forward.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest
expenses were $3,752 and $3,289 for the three months ended September 30, 2023 and 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest
expenses were $11,681 and $9,002 for the nine months ended September 30, 2023 and 2022, respectively.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Cathay
Bank</span>&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
January 21, 2019, the Company received a loan in the amount of $500,000 from Cathay Bank (the &#8220;Bank&#8221;) pursuant to a business
loan agreement (the &#8220;Loan Agreement&#8221;) entered by and between the Company and Bank on January 8, 2019 and a promissory note
(the &#8220;Note&#8221;) executed by the Company on the same day. The Loan Agreement provides for a revolving line of credit in the principal
amount of $1,000,000 with a maturity date (the &#8220;Maturity Date&#8221;) of January 1, 2020. The Note executed in connection with
the Loan Agreement bears an interest rate (the &#8220;Regular Interest Rate&#8221;) equal to the sum of one percent (1%) and the prime
rate as published in the Wall Street Journal (the &#8220;Index&#8221;) and the accrued interest shall become payable each month from
February 1, 2019. Pursuant to the Note, the Company shall pay the entire outstanding principal plus accrued unpaid interest on the Maturity
Date and may prepay portion or all of the Note before the Maturity Date without penalty. If the Company defaults on the Note, the default
interest rate shall become five percent (5%) plus the Regular Interest Rate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with the Note and Loan Agreement, on January 8, 2019, each of Dr. Tsung Shann Jiang and Dr. George Lee, executed a commercial
guaranty (the &#8220;Guaranty&#8221;) to guaranty the loans for the Company pursuant to the Loan Agreement and Note, severally and individually,
in the amount not exceeding $500,000 each until the entire Note plus interest are fully paid and satisfied. Dr. Tsung Shann Jiang is
the Chairman and Chief Executive Officer of BioLite Holding, Inc. and Dr. George Lee serves as the Chairman of the board of directors
of BioKey. On December 29, 2020, the Company entered into a new loan extension agreement and assignment of deposit account with the Bank,
which allowed Dr. Tsung Shann Jiang and Dr. George Lee to be removed as guarantees from the list of Guaranty.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, on January 8, 2019, each of the Company and BioKey, a wholly-owned subsidiary of the Company, signed a commercial security
agreement (the &#8220;Security Agreement&#8221;) to secure the loans under the Loan Agreement and the Note. Pursuant to the Security
Agreements, each of the Company and BioKey (each, a &#8220;Grantor&#8221;, and collectively, the &#8220;Grantors&#8221;) granted security
interest in the collaterals as defined therein, comprised of almost all of the assets of each Grantor, to secure such loans for the benefit
of the Bank. On June 30, 2020, the Company extended the Loan Agreement with the same term for seven months, which is due on October 31,
2020. On April 8, 2020 and October 3, 2020, the Company repaid an aggregated principal amount of $350,000. On December 3, 2020, the Company
renewed the Loan Agreement with the principal amount of $650,000 for ten months, which is due on October 31, 2021. On October 31, 2021,
the Company renewed the Loan Agreement with the principal amount of $650,000 for twelve months, which is due on October 30, 2022. On
September 24, 2021, the Cathay Bank has increased the line of credit to $1,000,000 from $650,000. The Loan Agreement was further extended
and due on December 31, 2022. The outstanding loan balance was $1,000,000 as of December 31, 2022. On February 23, 2023, the bank loan
from Cathay Bank was fully repaid. As of September 30, 2023 and December 31, 2022, the effective interest rates per annum was 0% and
8%, respectively and the outstanding loan balance were $0 and $1,000,000.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest
expenses were $0 and $12,446 for the three months ended September 30, 2023 and 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest
expenses were $10,209 and $28,109 for the nine months ended September 30, 2023 and 2022, respectively.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>8. BANK LOANS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term bank loan consists of the following:</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Cathay United Bank</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">243,750</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">270,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">CTBC Bank</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">650,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">720,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Cathay Bank</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,000,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">650,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,893,750</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,640,000</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Cathay United Bank</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 28, 2016, BioLite Taiwan and Cathay United
Bank entered into a one-year bank loan agreement (the &#8220;Cathay United Loan Agreement&#8221;) in an amount of NT$7,500,000, equivalent
to $243,750. The term started June 28, 2016 with maturity date at June 28, 2017. The loan balance bears interest at a floating rate of
prime rate plus 1.15%. The prime rate is based on term deposit saving interest rate of Cathay United Bank. On September 6, 2017, BioLite
Taiwan extended the Cathay United Loan Agreement for one year, which was due on September 6, 2018, with the principal amount of NT$7,500,000,
equivalent to $243,750. On October 1, 2018, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal amount of
NT$7,500,000, equivalent to $243,750 &#160;for one year, which was due on September 6, 2019. On September 6, 2019, BioLite Taiwan extended
the Cathay United Loan Agreement with the same principal amount of NT$7,500,000, equivalent to $243,750 for one year, which is due on
September 6, 2020. On September 6, 2020, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal amount of NT$7,500,000,
equivalent to $243,750 for one year, which is due on September 6, 2021. On September 6, 2021, BioLite Taiwan extended the Cathay United
Loan Agreement with the same principal amount of NT$7,500,000, equivalent to $243,750 for one year, which is due on September 6, 2022.
On September 6, 2022, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal amount of NT$7,500,000, equivalent
to $243,750 for one year, and same interest rate, which is due on September 6, 2023. As of December 31, 2022 and December 31, 2021, the
effective interest rates per annum was 2.67% and 2.10%. The loan is collateralized by the Land of BioLite Taiwan, and is also personal
guaranteed by the Company&#8217;s chairman.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interest expenses were $5,960 and $5,639 for the
years ended December 31, 2022 and 2021, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">CTBC Bank</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 12, 2017 and July 19, 2017, BioLite Taiwan and CTBC Bank entered
into short-term saving secured bank loan agreements (the &#8220;CTBC Loan Agreements&#8221;) in an amount of NT$10,000,000, equivalent
to $325,000, and NT$10,000,000, equivalent to $325,000, respectively. Both two loans with the same maturity date at January 19, 2018.
In February 2018, BioLite Taiwan combined two loans and extended the loan contract with CTBC for one year. On January 18, 2019, BioLite
Taiwan and CTBC Bank agreed to extend the loan with a new maturity date, which was July 18, 2019. On July 18, 2019, BioLite Taiwan extended
the CTBC Loan Agreement with the same principal amount of NT$20,000,000, equivalent to $650,000 for six months, which is due on January
17, 2020. On January 19, 2020, BioLite Taiwan extended the CTBC Loan Agreement with the same principal amount of NT$20,000,000, equivalent
to $650,000 for six months, which is due on July 19, 2020. On July 17, 2020, BioLite Taiwan extended the CTBC Loan Agreement with the
same principal amount of NT$20,000,000, equivalent to $650,000 for six months, which is due on January 15, 2021. On January 15, 2021,
BioLite Taiwan extended the CTBC Loan Agreement with the same principal amount of NT$20,000,000, equivalent to $650,000 for six months,
which is due on July 15, 2021. On July 15, 2021, BioLite Taiwan extended the CTBC Loan Agreement with the same principal amount of NT$20,000,000,
equivalent to $650,000 for six months, which is due on January 14, 2022. The loan balances bear interest at a fixed rate of 1.68% per
annum. The loan is secured by the money deposited in a savings account with the CTBC Bank. This loan was also personal guaranteed by the
Company&#8217;s chairman and BioFirst. During the year ended December 31, 2021, BioLite Taiwan has opened a TCD account with CTBC bank
to guarantee the loan going forward.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 14, 2022, BioLite Taiwan extended the CTBC Loan Agreement with
the same principal amount of NT$20,000,000, equivalent to $650,000 for six months, which is due on January 14, 2023. The loan balance bear interest at a fixed rate of 2.00% per annum.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 14, 2023, BioLite Taiwan extended
the CTBC Loan Agreement with the same principal amount of NT$20,000,000, equivalent to $650,000 for six months, which is due on July
14, 2023. The loan balance bear interest at a fixed rate of 2.50% per annum.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interest expenses were $12,220 and $12,029 for
the years ended December 31, 2022 and 2021, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Cathay Bank</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 21, 2019, the Company received a loan
in the amount of $500,000 from Cathay Bank (the &#8220;Bank&#8221;) pursuant to a business loan agreement (the &#8220;Loan Agreement&#8221;)
entered by and between the Company and Bank on January 8, 2019 and a promissory note (the &#8220;Note&#8221;) executed by the Company
on the same day. The Loan Agreement provides for a revolving line of credit in the principal amount of $1,000,000 with a maturity date
(the &#8220;Maturity Date&#8221;) of January 1, 2020. The Note executed in connection with the Loan Agreement bears an interest rate
(the &#8220;Regular Interest Rate&#8221;) equal to the sum of one percent (1%) and the prime rate as published in the Wall Street Journal
(the &#8220;Index&#8221;) and the accrued interest shall become payable each month from February 1, 2019. Pursuant to the Note, the Company
shall pay the entire outstanding principal plus accrued unpaid interest on the Maturity Date and may prepay portion or all of the Note
before the Maturity Date without penalty. If the Company defaults on the Note, the default interest rate shall become five percent (5%)
plus the Regular Interest Rate.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In connection with the Note and Loan Agreement,
on January 8, 2019, each of Dr. Tsung Shann Jiang and Dr. George Lee, executed a commercial guaranty (the &#8220;Guaranty&#8221;) to
guaranty the loans for the Company pursuant to the Loan Agreement and Note, severally and individually, in the amount not exceeding $500,000
each until the entire Note plus interest are fully paid and satisfied. Dr. Tsung Shann Jiang is the Chairman and Chief Executive Officer
of BioLite Holding, Inc. and Dr. George Lee serves as the Chairman of the board of directors of BioKey. On December 29, 2020, the Company
entered into a new loan extension agreement and assignment of deposit account with the Bank, which allowed Dr. Tsung Shann Jiang and
Dr. George Lee to be removed as guarantees from the list of Guaranty.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, on January 8, 2019, each of the
Company and BioKey, a wholly-owned subsidiary of the Company, signed a commercial security agreement (the &#8220;Security Agreement&#8221;)
to secure the loans under the Loan Agreement and the Note. Pursuant to the Security Agreements, each of the Company and BioKey (each,
a &#8220;Grantor&#8221;, and collectively, the &#8220;Grantors&#8221;) granted security interest in the collaterals as defined therein,
comprised of almost all of the assets of each Grantor, to secure such loans for the benefit of the Bank. On March 31, 2020, the Company
extended the Loan Agreement with the same term for seven months, which is due on October 31, 2020. On April 8, 2020 and October 3, 2020,
the Company repaid an aggregated principal amount of $350,000. On December 3, 2020, The Company renewed the Loan Agreement with the principal
amount of $650,000 for ten months, which is due on October 31, 2021. On September 24, 2021, the Cathay Bank has increased the line of
credit to $1,000,000 from $650,000. The Loan Agreement was further extended and due on December 31, 2022. The outstanding loan balance
was $1,000,000 as of December 31, 2022. On February 23, 2023, the bank loan from Cathay Bank was fully repaid.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interest expenses were $46,957 and $18,143 for
the years ended December 31, 2022 and 2021, respectively.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 470<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//470/tableOfContent<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansPayableAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LoansPayableAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>35
<FILENAME>R15.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383953270352">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Parties Transactions<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsAbstract', window );"><strong>Related Parties Transactions [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsDisclosureTextBlock', window );">RELATED PARTIES TRANSACTIONS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>8.
RELATED PARTIES TRANSACTIONS</b>&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
related parties of the company with whom transactions are reported in these financial statements are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid; padding-left: 0.125in; text-indent: -0.125in; width: 30%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name of
    entity or Individual</b></span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: left; width: 68%; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Relationship
    with the Company and its subsidiaries</b></span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation (the
    &#8220;BioFirst&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst (Australia) Pty
    Ltd. (the &#8220;BioFirst (Australia)&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation (the
    &#8220;Rgene&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene; the Chairman of Rgene is Mr. Tsung-Shann Jiang</span></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">YuanGene Corporation (the
    &#8220;YuanGene&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Controlling beneficiary shareholder of the Company</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">AsiaGene Corporation (the
    &#8220;AsiaGene&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eugene Jiang</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Former President and Chairman</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Keypoint Technology Ltd.
    (the &#8220;Keypoint&#8217;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Chairman of Keypoint is Eugene Jiang&#8217;s mother.</span></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lion Arts Promotion Inc.
    (the &#8220;Lion Arts&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yoshinobu Odaira (the &#8220;Odaira&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director of the Company</span></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">GenePharm Inc. (the &#8220;GenePharm&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr. George Lee, Board Director of BioKey, is the Chairman of GenePharm.</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Euro-Asia Investment &amp;
    Finance Corp Ltd. (the &#8220;Euro-Asia&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">LBG USA, Inc. (the &#8220;LBG
    USA&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">LionGene Corporation (the
    &#8220;LionGene&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kimho Consultants Co.,
    Ltd. (the &#8220;Kimho&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Jiangs</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company; the Chairman of Rgene; the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst <br/> <br/> Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#8217;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc. <br/> <br/> Mr. Eugene Jiang is Mr. and Ms. Jiang&#8217;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc. <br/> <br/> Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#8217;s sibling and the director of the Company. <br/> <br/> Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#8217;s sibling.</span></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amkey Ventures, LLC (&#8220;Amkey&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioLite Japan</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity controlled by controlling beneficiary shareholder of ABVC</span></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioHopeKing Corporation</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity controlled by controlling beneficiary shareholder of ABVC</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC BioPharma (HK), Limited</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An entity 100% owned by Mr. Tsung-Shann Jiang</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Accounts
receivable - related parties</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts
receivable due from related parties consisted of the following as of the periods indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">GenePharm Inc.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-276">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">142,225</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">Rgene</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">624,373</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">615,118</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">624,373</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">757,343</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Revenue
- related parties</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue
due from related parties consisted of the following as of the periods indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-bottom: 1.5pt">Rgene</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">1,900</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">307,788</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">1,900</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">307,788</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Due
from related parties</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amount
due from related parties consisted of the following as of the periods indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Due
from related&#8211;party - Current</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; padding-bottom: 1.5pt">Rgene</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">535,046</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">513,819</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">535,046</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">513,819</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Due
from related parties &#8211; Non-Current</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">BioFirst (Australia)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">822,781</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">752,655</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">BioHopeKing Corporation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">107,615</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">112,822</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; padding-left: 9.25pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">930,396</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">865,477</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 16, 2022, the Company entered into a one-year convertible loan with Rgene, with a principal amount of $1,000,000 to Rgene which
bears interest at 5% per annum for the use of working capital that, if fully converted, would result in ABVC owning an additional 6.4%
of Rgene. The Company may convert the Note at any time into shares of Rgene&#8217;s common stock at either (i) a fixed conversion price
equal to $1.00 per share or (ii) 20% discount of the stock price of the then most recent offering, whichever is lower; the conversion
price is subject to adjustment as set forth in the Note. The Note includes standard events of default, as well as a cross default provision
pursuant to which a breach of the Service Agreement will trigger an event of default under the convertible note if not cured after 5
business days of written notice regarding the breach is provided.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="text-align: justify; font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of September 30, 2023 and December 31, 2022, the outstanding loan balance were both $500,000; and accrued interest was $32,518 as of
September 30, 2023; while the accrued interest as of December 31, 2022 was $13,819.</span></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of September 30, 2023 and December 31,
2022, the Company has other receivables of $2,528 and $0, respectively.</span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
July 1, 2020, the Company entered into a loan agreement with BioFirst (Australia) for $361,487 to properly record R&amp;D cost and tax
refund allocation based on co-development contract executed on July 24, 2017. The loan was originally set to be mature on September 30,
2021 with an interest rate of 6.5% per annum, but on September 7, 2021, the Company entered into a loan agreement with BioFirst (Australia)
for $67,873 to meet its new project needs. On July 27, 2021, the Company repaid a loan 249,975 to BioFirst (Australia). On December 1,
2021, the Company entered into a loan agreement with BioFirst (Australia) for $250,000 to increase the cost for upcoming projects. The
loan will be matured on November 30, 2022 with an interest rate of 6.5% per annum. In 2022, the Company entered into several loan agreements
with BioFirst (Australia) for a total amount of $507,000 to increase the cost for upcoming projects. During the first quarter of 2023,
the Company entered into several loan agreements with BioFirst (Australia) for a total amount of $88,091 to increase the cost for upcoming
projects. During the second quarter of 2023, the Company entered into several loan agreements with BioFirst (Australia) for a total amount
of $25,500 to increase the cost for upcoming projects. All the loans period was twelve months with an interest rate of 6.5% per annum.
For accounting purpose, the due from and due to related party balances was being net off. As of September 30, 2023 and December 31, 2022,
the outstanding loan balance and allocated research fee was $681,185 and $660,484, respectively; and accrued interest was $141,596 and
$92,171, respectively. The Company is expected to receive the outstanding amount in full by 2023 Q4.</span></td>
</tr></table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 24, 2015, BioLite Taiwan and BioHopeKing Corporation (the &#8220;BHK&#8221;) entered into a co-development agreement, (the &#8220;BHK
Co-Development Agreement&#8221;, see Note 3). The development costs shall be shared 50/50 between BHK and the Company. Under the term
of the agreement, BioLite issued relevant development cost to BHK. As of September 30, 2023 and December 31, 2022, due from BHK was $107,615
and $112,822, respectively. The Company made an impairment to write off the amount due from BHK.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">Due
to related parties</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amount
due to related parties consisted of the following as of the periods indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">BioFirst Corporation</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">315,947</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">188,753</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">The Jiangs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19,789</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19,789</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Due to shareholders</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">144,460</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">151,450</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 9.25pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">480,196</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">359,992</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since
2019, BioFirst has advanced funds to the Company for working capital purpose. The advances bear interest 1% per month (or equivalent
to 12% per annum). As of September 30, 2023 and December 31, 2022, the aggregate amount of outstanding balance and accrued interest is
$315,947 and $188,753, respectively. Interest expenses in connection with these loans were$9,327 and $0 for the three months ended September
30, 2023 and 2022, respectively. &#160; Interest expenses in connection with these loans were $24,400 and $0 for the nine months ended
September 30, 2023 and 2022, respectively.</span></td>
</tr></table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since
2019, the Jiangs advanced funds to the Company for working capital purpose. As of September 30, 2023, and December 31, 2022, the outstanding
balance due to the Jiangs amounted to $19,789 and $19,789, respectively. These loans bear interest rate of 0% to 1% per month, and are
due on demand.</span></td>
</tr></table>

<p style="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest
expenses in connection with these advanced funds were$499 and $0 for the nine months ended September 30, 2023 and 2022, respectively.</span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since
2018, the Company&#8217;s shareholders have advanced funds to the Company for working capital purpose. The advances bear interest rate
of 12% per annum. As of September 30, 2023 and December 31, 2022, the outstanding principal and accrued interest was $144,460 and $151,450,
respectively. Interest expenses in connection with these loans were $5,015 and $5,208 for the three months ended September 30, 2023 and
2022, respectively. Interest expenses in connection with these loans were $15,082 and $15,922 for the nine months ended September 30,
2023 and 2022, respectively.</span></td>
</tr></table><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>12. RELATED PARTIES TRANSACTIONS</b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The related parties of the company with whom
transactions are reported in these financial statements are as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="border-bottom: black 1.5pt solid; padding-top: 3pt; text-align: left; vertical-align: bottom; width: 34%; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name
    of entity or Individual</b></span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 3pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; padding-top: 3pt; vertical-align: bottom; width: 65%; text-align: center; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Relationship
    with the Company and its subsidiaries</b></span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation (the
    &#8220;BioFirst&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst
    (Australia) Pty Ltd. (the &#8220;BioFirst (Australia)&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation (the
    &#8220;Rgene&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">YuanGene Corporation (the
    &#8220;YuanGene&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Controlling beneficiary shareholder of the Company</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">AsiaGene Corporation (the
    &#8220;AsiaGene&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eugene Jiang</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Former President and Chairman</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Keypoint Technology Ltd.
    (the &#8220;Keypoint&#8217;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Chairman of Keypoint is Eugene Jiang&#8217;s mother.</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lion Arts Promotion Inc.
    (the &#8220;Lion Arts&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yoshinobu Odaira (the &#8220;Odaira&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director of the Company</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">GenePharm Inc. (the &#8220;GenePharm&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr. George Lee, Board Director of Biokey, is the Chairman of GenePharm.</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Euro-Asia
    Investment &amp; Finance Corp Ltd. (the &#8220;Euro-Asia&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">LBG USA, Inc. (the &#8220;LBG
    USA&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">LionGene Corporation (the
    &#8220;LionGene&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kimho Consultants Co.,
    Ltd. (the &#8220;Kimho&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Jiangs</p></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; text-align: justify; vertical-align: top; padding-bottom: 3pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company and Rgene, the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#8217;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Eugene Jiang is Mr. and Ms. Jiang&#8217;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#8217;s sibling and the director of the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#8217;s sibling.</p></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amkey Ventures, LLC (&#8220;Amkey&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioLite Japan</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity controlled by controlling beneficiary shareholder of ABVC</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">BioHopeKing Corporation</td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt">Entity controlled by controlling beneficiary shareholder of ABVC</td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC BioPharma (HK), Limited</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An entity 100% owned by Mr. Tsung-Shann Jiang</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Accounts receivable - related parties</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accounts receivable due from related parties
consisted of the following as of the periods indicated:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">GenePharm Inc.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">142,225</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">142,225</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Rgene</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">615,118</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,374</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Amkey</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-313">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">800</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 0.125in">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">757,343</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">145,399</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Due from related parties</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Amount due from related parties consisted of
the following as of the periods indicated:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Due from related party- Current</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; padding-bottom: 1.5pt">Rgene</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">513,819</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-314">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</div></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 9pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">513,819</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-315">-</div></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Due from related parties- Noncurrent</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%">Rgene</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">49,110</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">BioFirst (Australia)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,028,556</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">491,816</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">BioHopeKing Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">112,822</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">124,972</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">LBG USA</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-316">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">675</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">BioLite Japan</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-317">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">150,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">Keypoint</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-318">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,610</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; padding-left: 9pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">1,141,378</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">818,183</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2021, due from Rgene amounted
to $49,110. Under the terms of the loan agreement, the loan bears interest at 1% per month (or equivalent to 12% per annum) and the maturity
date was December 31, 2020. As of December 31, 2021, the outstanding loan balance was $33,520; and accrued interest was $13,701, respectively.
On January 1, 2021, BioLite Taiwan entered into a consultant services agreement with Rgene, of which the amount due from Rgene was $1,889
for the year ended December 31, 2021.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On June 16, 2022, the Company entered into a one-year convertible loan
agreement with Rgene, with a principal amount of $1,000,000 to Rgene which bears interest at 5% per annum for the use of working capital
that, if fully converted, would result in ABVC owning an additional 6.4% of Rgene. The Company may convert the Note at any time into shares
of Rgene&#8217;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the stock price
of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note. The Note
includes standard events of default, as well as a cross-default provision pursuant to which a breach of the Service Agreement will trigger
an event of default under the convertible note if not cured after 5 business days of written notice regarding the breach is provided.
As of December 31, 2022, the outstanding loan balance was $ 500,000; and accrued interest was $13,819.</p>
</td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td style="text-align: justify">On July 1, 2020, the Company entered into a loan agreement with BioFirst
(Australia) for $361,487 to properly record R&amp;D cost and tax refund allocation based on co-development contract executed on July 24,
2017. The loan was originally set to be mature on September 30, 2021 with an interest rate of 6.5% per annum, but on September 7, 2021,
the Company entered into a loan agreement with BioFirst (Australia) for $67,873 to meet its new project needs. &#160;&#160;On December
1, 2021, the Company entered into a loan agreement with BioFirst (Australia) for $250,000 to increase the cost for upcoming projects.
The loan will be matured on November 30, 2022 with an interest rate of 6.5% per annum.&#160;In 2022, the Company entered into several
loan agreements with BioFirst (Australia) for a total amount of $507,000 to increase the cost for upcoming projects. All the loans period
was twelve months with an interest rate of 6.5% per annum. As of December 31, 2022 and 2021, the aggregate amount of outstanding loan
and accrued interest was $1,028,556 and $491,816, respectively.</td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(3)</p></td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 24, 2015, BioLite Taiwan and BioHopeKing Corporation (the &#8220;BHK&#8221;) entered into a co-development agreement, (the &#8220;BHK Co-Development Agreement&#8221;, see Note 3). The development costs shall be shared 50/50 between BHK and the Company. Under the term of the agreement, BioLite issued relevant development cost to BHK. As of December 31, 2022 and 2021, due from BHK was $112,822 and $124,972, respectively.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On May 8, 2020, the Company and Lucidaim entered into a Letter of Intent
(LOI) in regard to a potential joint venture of BioLite Japan. Based on the LOI, each party will advance an aggregated amount of $150,000
to meet BioLite Japan&#8217;s working capital needs, which the Company advanced an amount of $150,000 and the advance bear 0% interest
rate. As of December 31, 2022 and 2021, the outstanding advance balances was $0 and $150,000, respectively. The outstanding balance was
reclassified as prepayment for long-term investments due to the debt-to-equity agreement with BioLite Japan, while format document is
pending to be executed.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Due to related parties</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Amount due to related parties consisted of the
following as of the periods indicated:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">BioFirst Corporation</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">188,753</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">40,878</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">BioFirst (Australia)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">275,901</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">132,443</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>AsiaGene</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-319">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">24,017</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>YuanGene</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-320">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,205</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">The Jiangs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19,789</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,750</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-align: left">Due to shareholders</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">151,450</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">168,131</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">635,893</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">393,424</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since 2019, BioFirst has advanced funds to the Company for working capital purpose. The advances bear interest 1% per month (or equivalent to 12% per annum). As of December 31, 2022 and 2021, the aggregate amount of outstanding balance and accrued interest is $188,753, a combination of $147,875 from loan, and $40,878 from expense-sharing, and $40,878, respectively.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2022 and 2021, BioFirst (Australia) has advanced the Company an aggregate amount of $275,901 and $132,443, respectively for new project purpose.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -24.1pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since 2019, the Jiangs advanced funds to the Company for working capital purpose. As of December 31, 2022 and 2021, the outstanding balance due to the Jiangs amounted to $19,789 and $18,750, respectively. These loans bear interest rate of 0% to 1% per month, and are due on demand.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -24.1pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since 2018, the Company&#8217;s shareholders have advanced funds to the Company for working capital purpose. The advances bear interest rate from 12% to 13.6224% per annum. As of December 31, 2022 and 2021, the outstanding principal and accrued interest was $151,450 and $168,131, respectively. Interest expenses in connection with these loans were $21,378 and $22,779 for the years ended December 31, 2022 and 2021, respectively.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -24.1pt"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Revenue from related party</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Year
                                            Ended<br/> December 31,</b></p>

</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; padding-bottom: 1.5pt">Rgene</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">904,043</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,373</span><span style="font-size: 10pt">&#160;</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 9pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">904,043</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">2,373</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480990/946-20-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480990/946-20-50-5<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480990/946-20-50-6<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481062/946-235-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481062/946-235-50-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483326/850-10-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(g)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(e))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//850/tableOfContent<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483326/850-10-50-6<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483326/850-10-50-1<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483326/850-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>36
<FILENAME>R16.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383960041344">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Taxes [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureTextBlock', window );">INCOME TAXES</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9.
INCOME TAXES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Income
tax expense for the nine-month period ended September 30, 2023 and 2022 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Nine months Ended<br/> September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Current:</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Federal</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="width: 76%">State</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-277">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,600</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-278">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-279">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Total Current</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-280">-</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,600</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Deferred:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Federal</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>State</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-281">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-282">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">80,696</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(166,696</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Total Deferred</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">80,696</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(166,696</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Total provision for (benefit from) income taxes</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">80,696</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(165,096</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred
tax assets (liability) as of September 30, 2023 and December 31, 2022 consist approximately of:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Loss on impairment of Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">679,428</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">709,961</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Net operating loss carryforwards</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,713,161</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,866,623</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Operating lease liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">213,482</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">213,482</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Operating lease assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(213,482</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(213,482</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Deferred tax assets, Gross</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,392,589</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,576,584</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Valuation allowance</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,358,333</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,459,474</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Deferred tax assets, net</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">34,256</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">117,110</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>13. INCOME TAXES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Income tax expense for the years ended
December 31, 2022 and 2021 consisted of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Current:</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Federal</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-321">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-322">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="width: 76%">State</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,400</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">800</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-323">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-324">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Total Current</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,400</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">800</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Deferred:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Federal</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-325">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-326">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>State</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-327">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-328">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">795,378</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(187,055</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Total Deferred</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">795,378</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(187,055</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Total provision for income taxes</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">797,778</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(186,255</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Deferred tax assets (liability) as of December 31, 2022
and December 31, 2021 consist approximately of:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">December&#160;31,</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Loss on impairment of Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">709,961</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">741,390</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Net operating loss carryforwards </td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,866,623</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,801,363</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Tax credit of investment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-329">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">698,187</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Operating lease liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">213,482</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-330">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Operating lease assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(213,482</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-331">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Deferred tax assets, Gross</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,576,584</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,240,940</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Valuation allowance</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,459,474</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,259,028</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Deferred tax assets, net</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">117,110</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">981,912</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480990/946-20-50-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//740/tableOfContent<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-14<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 21<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-21<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 270<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482526/740-270-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 17<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-17<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.5.Q1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 11.C)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482603/740-30-50-2<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;">us-gaap_IncomeTaxDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>37
<FILENAME>R17.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383959072528">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Equity<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityAbstract', window );"><strong>Equity [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteDisclosureTextBlock', window );">EQUITY</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10.
EQUITY</b>&#160;</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
January 2022, the Company agreed to pay the deferred service fees related to Public Offering amounted $4,296,763 by issuing 1,306,007
shares of unrestricted common stock, valued at $3.29 per share on the grant date. These shares have been issued in January 2022.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
March 2022, the Company issued 75,000 common stock to BarLew Holdings, LLC for consulting and advisory services amounted to $169,500,
valued at $2.26 per share.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
May 2022, the Company and an institutional investor entered into certain securities purchase agreement relating to the offer and sale
of 2,000,000 shares of common stock at an offering price of $2.11 per share in a registered direct offering. The shares of the Company&#8217;s
common stock were issued for gross proceeds of $4,220,000, before placement agent fees and legal fees of $556,075. Pursuant to the offering,
the Company will also issue 5-year warrants to purchase 2,000,000 shares of common stock, exercisable at a price of $2.45 per share.
As of September 30, 2023, these warrants have been issued but not exercised.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
July 10, 2022, the Board approved the issuance of 75,000 shares of common stock to Barlew Holdings, LLC pursuant to the consulting agreement
by and between Barlew Holdings, LLC and the Company dated July 1, 2022, and 250,000 shares of common stock to Inverlew Advisors, LLC,
in accordance with the consulting agreement by and between Inverlew Advisors, LLC and the Company dated July 1, 2022.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 1, 2022, the Company issued 125,000 and 100,000 common stock to Euro-Asia Investment &amp; Finance Corp Ltd. and Thalia Media
Ltd. for consulting and advisory services.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
January 3, 2023, the Company issued 223,411 common stock to a consultant for providing consulting services on listing to NASDAQ in 2021.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 23, 2023, the Company entered into a securities purchase agreement with Lind Global Fund II, LP (&#8220;Lind&#8221;), pursuant
to which the Company issued Lind a secured, convertible note in the principal amount of $3,704,167, for a purchase price of $3,175,000,
that is convertible into shares of the Company&#8217;s common stock at an initial conversion price of $1.05 per share, subject to adjustment.
The Company also issued Lind a common stock purchase warrant to purchase up to 5,291,667 shares of the Company&#8217;s common stock at
an initial exercise price of $1.05 per share, subject to adjustment. During the period ended September 30, 2023, the Company has been
repaying Lind with securities for 614,912 shares, totaling $1,814,800. During July 2023, the warrant exercise price was reset to $3.5
in accordance to the issuance of common stock in relation to securities purchase agreement on July 2023. As of September 30, 2023, the
warrant has not yet been exercised.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
July 27, 2023, the Company entered into that certain securities purchase agreement. relating to the offer and sale of 300,000 shares
of common stock, par value $0.001 per share and 200,000 pre-funded warrants, at an exercise price of $0.001 per share, in a registered
direct offering. Pursuant to the Purchase Agreement, the Company agreed to sell the Shares and/or Pre-funded Warrants at a per share
purchase price of $3.50, for gross proceeds of $1,750,000, before deducting any estimated offering expenses. On August 1, 2023, the pre-funded
warrants were exercised.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
August 14, 2023, the Company entered into a cooperation agreement with Zhonghui. Pursuant thereto, the Company acquired 20% of the ownership
of a property and the parcel of the land owned by Zhonghui in Leshan, Sichuan, China. During the third quarter of 2023, the Company issued
to Zhonghui, an aggregate of 370,000 shares of the Company&#8217;s common stock, at a per share price of $20.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
above-mentioned equity is before the reverse stock split in 2023.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>14. EQUITY</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 8, 2020, the Company entered an agreement
with View Trade Securities Inc. (&#8220;ViewTrade&#8221;) to engage ViewTrade as the placement agent&#160;and the Company&#8217;s advisor/consultant
with respect to its ongoing capital events. Pursuant to the agreement, the Company agreed to pay View Trade 60,000 restricted common
shares of the Company and 60,000 warrants to purchase common shares of the Company at an exercise price of $6 per share for a period
of 5 years with cashless exercise provision. As of December 31, 2020, the Company has issued 60,000 shares of common stock to ViewTrade
for the consulting fee with an estimated value of $135,000. The warrants were never issued and the parties mutually agreed to terminate
the agreement on November 19, 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the termination agreement, the Company
issued 50,000 shares of the Company&#8217;s common stock at a price of $5 per share as a termination fee on June 29, 2021, of which 6,000
shares were issued to WallachBeth Capital LLC (&#8220;WallachBeth&#8221;). In January 2021, WallachBeth entered into a consulting agreement
with the Company pursuant to which the Company engaged WallachBeth to conduct due diligence and research work with respect to the Company.
On June 29, 2021, WallachBeth was issued 6,000 shares of common stock as compensation for those services.&#160;&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In July 2021, 1,111,112 shares of the Company&#8217;s
common stock and warrants were issued pursuant to the conversion of convertible promissory note of $2,500,000 entered in October 2020
(see Note 7).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 5, 2021, the Company closed its public
offering (the &#8220;Public Offering&#8221;) of 1,100,000 units (the &#8220;Units&#8221;), with each Unit consisting of one share of
the Company&#8217;s common stock, one Series A warrant (the &#8220;Series A Warrants&#8221;) to purchase one share of common stock at
an exercise price equal to $6.30 per share, exercisable until the fifth anniversary of the issuance date, and one Series B warrant (the
&#8220;Series B Warrants,&#8221; and together with the Series A Warrants, the &#8220;Public Warrants&#8221;) to purchase one share of
common stock at an exercise price equal to $10.00 per share, exercisable until the fifth anniversary of the issuance date; the exercise
price of the Public Warrants are subject to certain adjustment and cashless exercise provisions as described therein. The Company completed
the Public Offering pursuant to its registration statement on Form S-1 (File No. 333-255112), originally filed with the Securities and
Exchange Commission (the &#8220;SEC&#8221;) on April 8, 2021 (as amended, the &#8220;Original Registration Statement&#8221;), that the
SEC declared effective on August 2, 2021 and the registration statement on Form S-1 (File No. 333-258404) that was filed and automatically
effective on August 4, 2021 (the &#8220;S-1MEF,&#8221; together with the Original Registration Statement, the &#8220;Registration Statement&#8221;).
The Units were priced at $6.25 per Unit, before underwriting discounts and offering expenses, resulting in gross proceeds of $6,875,000.
In August 2021, 2,354,145 shares of the Company&#8217;s common stock were issued for gross proceeds of $6,875,000, before placement agent
fees and legal fees of $850,429.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In November 2021, the Company received $4,244,452&#160;in
gross proceeds from the exercise of warrants issued in the Company&#8217;s August 3, 2021, public offering of securities. Investors exercised
a total of&#160;673,405&#160;Series A warrants at a price of $6.30&#160;per share and&#160;200&#160;Series B warrants at a price of $10&#160;per
share. Pursuant to these exercises, the Company issued an aggregate of 673,605 shares of Common Stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In November 2021, the Company entered into consulting
agreements with service providers for consulting and advisory services, pursuant to which the Company agreed to pay the service fee amounted
$1,478,590 by issuing 316,934 shares of unrestricted common shares, valued at the closing price from $2.31 to $6.3 per share on &#160;&#160;the
grant date. These shares have been issued during the year ended December 31, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January 2022, the Company agreed to pay the
deferred service fees related to Public Offering amounted $4,296,763 by issuing 1,306,007 shares of unrestricted common shares, valued
at $3.29 per share on the grant date. These shares have been issued in January 2022.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In March 2022, the Company issued 75,000 common
shares to BarLew Holdings, LLC for consulting and advisory services amounted to $169,500, valued at $2.26 per share.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In May 2022, the Company and an institutional
investor entered into certain securities purchase agreement relating to the offer and sale of 2,000,000 shares of common stock at an offering
price of $2.11 per share in a registered direct offering. The shares of the Company&#8217;s common stock were issued for gross proceeds
of $4,220,000, before placement agent fees and legal fees of $556,075. Pursuant to the offering, the Company will also issue 5-year warrants
to purchase 2,000,000 shares of common stock, exercisable at a price of $2.45 per share. As of December 31, 2022, these warrants have
been issued but not exercised.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 10, 2022, the Board approved the issuance
of 75,000 shares of common stock to Barlew Holdings, LLC pursuant to the consulting agreement by and between Barlew Holdings, LLC and
the Company dated July 1, 2022, and 250,000 shares of common stock to Inverlew Advisors, LLC, in accordance with the consulting agreement
by and between Inverlew Advisors, LLC and the Company dated July 1, 2022.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 1, 2022, the Company issued 125,000
and 100,000 common shares to Euro-Asia Investment &amp; Finance Corp Ltd. and Thalia Media Ltd. for consulting and advisory services.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">On July 25, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its
common stock (the &#8220;2023 Split&#8221;). The Company&#8217;s stockholders previously approved the Reverse Stock Split at the Company&#8217;s
Special Shareholder Meeting held on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding
shares and to increase the per share trading value of the Company&#8217;s common stock, although that outcome is not guaranteed. In turn,
the Company believes that the Reverse Stock Split will enable the Company to restore compliance with certain continued listing standards
of NASDAQ Capital Market.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-sec-ix-redline:true;-keep: true">&#160;</span></p>

<p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-redline:true;-keep: true">The above-mentioned equity is before the reverse stock split in
2023.</span></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 14<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-14<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481062/946-235-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481062/946-235-50-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481004/946-505-50-6<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480237/815-40-50-6<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(e)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//505/tableOfContent<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 14<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-14<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 14<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-14<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 16<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-16<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-18<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-18<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-18<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityNoteDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>38
<FILENAME>R18.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383960178352">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationAbstract', window );"><strong>Stock Options [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock', window );">STOCK OPTIONS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>11.
STOCK OPTIONS</b></span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
October 30, 2020, the Company issued an aggregate of 545,182 shares of common stock in lieu of unpaid salaries of certain employees and
unpaid consulting fees under the 2016 Equity Incentive Plan, as amended, at a conversion price of $2 per share; the total amount of converted
salaries and consulting fees was $1,090,361. On November 21, 2020, the Company entered into acknowledgement agreements and stock option
purchase agreements with these employees and consultant; pursuant to which the Company granted stock options to purchase 545,182 shares
of the Company&#8217;s common stock in lieu of common stock. The options were vested at the grant date and become exercisable for 10
years from the grant date.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
October 15, 2021, the Company entered into stock option agreements with 11 directors and 3 employees, pursuant to which the Company granted
options to purchase an aggregate of 1,280,002 shares of common stock under the 2016 Equity Incentive Plan, as amended, at an exercise
price of $3 per share. The options were vested at the grant date and become exercisable for 10 years from the grant date.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
April 16, 2022, the Company entered into stock option agreements with 5 directors, pursuant to which the Company agreed to grant options
to purchase an aggregate of 761,920 shares of common stock under the 2016 Equity Incentive Plan, at an exercise price of $3 per share,
exercisable for 10 years from the grant date. As of September 30, 2023, these stock options have not been granted.</span></p><p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Options
issued and outstanding as of December 31, 2022, and their activities during the year then ended are as follows:</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of<br/> Underlying<br/> Shares</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-<br/> Average<br/> Exercise<br/> Price<br/> Per Share</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-<br/> Average<br/> Contractual<br/> Life<br/> Remaining<br/> in Years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Aggregate<br/> Intrinsic<br/> Value</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%">Outstanding as of January 1, 2022</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,825,184</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2.70</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%; font-size: 12pt">&#160;</td>
    <td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 9%; font-size: 12pt; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;</td><td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-283">-</div></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">761,920</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-284">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-285">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">Outstanding as of December 31, 2022</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,587,104</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">2.79</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">8.74</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-286">-</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">Exercisable as of December 31, 2022</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,587,104</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">2.79</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">8.74</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-287">-</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Vested and expected to vest</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,587,104</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">$</td><td style="padding-bottom: 4pt; text-align: right">2.79</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">8.74</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-288">-</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>


<p style="font: 7pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
fair value of stock options granted for the year ended December 31, 2022 was calculated using the Black-Scholes option-pricing model
applying the following assumptions:</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Year ended</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left">Risk free interest rate</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2.79</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Expected term (in years)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5.00</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Dividend yield</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Expected volatility</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">83.86</td><td style="text-align: left">%</td></tr>
  </table>


<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
weighted average grant date fair value of options granted during the years ended December 31, 2022 was $2.79. There are 3,860,211 options
available for grant under the 2016 Equity Incentive Plan as of December 31, 2022. Compensation costs associated with the Company&#8217;s
stock options are recognized, based on the grant-date fair values of these options over vesting period. Accordingly, the Company recognized
stock-based compensation expense of $0 and $0 for the nine months ended September 30, 2023 and 2022, respectively. There were no options
exercised during the nine months ended September 30, 2023. As of September 30, 2023, there were no unvested options.</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
above-mentioned equity is before the reverse stock split in 2023.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>15. STOCK OPTIONS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 30, 2020, the Company issued an aggregate
of 545,182 shares of common stock in lieu of unpaid salaries of certain employees and unpaid consulting fees under the 2016 Equity Incentive
Plan, as amended, at a conversion price of $2 per share; the total amount of converted salaries and consulting fees was $1,090,361. On
November 21, 2020, the Company entered&#160;into&#160;acknowledgement&#160;agreements and stock option purchase agreements with these
employees and consultant; pursuant to which the Company granted stock options to purchase 545,182 shares of the Company&#8217;s common
stock in lieu of common stock. The options were vested at the grant date and become exercisable for 10 years from the grant date.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 15, 2021, the Company entered&#160;into
stock option agreements with 11 directors and 3 employees, pursuant to which the Company granted options to purchase an aggregate of 1,280,002
shares of common stock&#160;under the 2016 Equity Incentive Plan, as amended, at an exercise price of $3 per share. The options were vested
at the grant date and become exercisable for 10 years from the grant date.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On April 16, 2022, the Company entered into stock option agreements
with 5 directors, pursuant to which the Company agreed to grant options to purchase an aggregate of 761,920 shares of common stock under
the 2016 Equity Incentive Plan, at an exercise price of $3 per share, exercisable for 10 years from the grant date. As of December 31,
2022, these stock options have not been granted.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Options issued and outstanding as of December 31, 2022, and their activities
during the year then ended are as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Weighted-</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Weighted-</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Contractual</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Number&#160;of</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Exercise</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Life</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Aggregate</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Underlying<br/> Shares</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Price<br/> Per&#160;Share</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Remaining<br/> in Years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Intrinsic<br/> Value</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%">Outstanding as of January 1, 2022</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,825,184</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2.70</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">761,920</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-332">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-333">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">Outstanding as of December 31, 2022</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,587,104</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">2.79</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">8.74</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">-</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">Exercisable as of December 31, 2022</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,587,104</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">2.79</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">8.74</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">-</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Vested and expected to vest</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,587,104</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">$</td><td style="padding-bottom: 4pt; text-align: right">2.79</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">8.74</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">-</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The fair value of stock options granted for the
years ended December 31, 2022 and 2021 was calculated using the Black-Scholes option-pricing model applying the following assumptions:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year ended<br/> December 31</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Risk free interest rate</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2.79</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1.13</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Expected term (in years)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5.00</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Dividend yield</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Expected volatility</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">83.86</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">108.51</td><td style="text-align: left">%</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company granted options to purchase&#160;761,920&#160;and&#160;1,280,002&#160;shares
of common stock to employees and certain consultants during the years ended&#160;December 31, 2022&#160;and&#160;2021,&#160;respectively.&#160;The
weighted average grant date fair value of options granted during the years ended&#160;December 31, 2022&#160;and&#160;2021 was $1.63&#160;and
$2.09, respectively. There are 3,860,211&#160;options available for grant under the 2016 Equity Incentive Plan as of December 31, 2022.
Compensation costs associated with the Company&#8217;s stock options are recognized, based on the grant-date fair values of these options
over vesting period. Accordingly, the Company recognized stock-based compensation expense of $1,241,930 and $2,675,205 for the years
ended December 31, 2022 and 2021, respectively. As of December 31, 2022 and 2021, there were no unvested options. There were no options
exercised during the years ended December 31, 2022 and 2021.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//718/tableOfContent<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (l)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>39
<FILENAME>R19.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383955332128">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loss Per Share<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareAbstract', window );"><strong>Loss Per Share [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareTextBlock', window );">LOSS PER SHARE</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12.
LOSS PER SHARE</b></span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Basic
loss per share is computed by dividing net loss by the weighted-average number of common stock outstanding during the year. Diluted loss
per share is computed by dividing net loss by the weighted-average number of common stock and dilutive potential common stock outstanding
during the three and nine months ended September 30, 2023 and 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the Three Months Ended</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Numerator:</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net loss attributable to ABVC&#8217;s common stockholders</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(3,317,516</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(3,704,864</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Denominator:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Weighted-average shares outstanding:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Weighted-average shares outstanding - Basic</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">4,055,345</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">3,257,912</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Stock options</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-289">&#8211;</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-290">&#8211;</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Weighted-average shares outstanding - Diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">4,055,345</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">3,257,912</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Loss per share</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">-Basic</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(0.82</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(1.14</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">-Diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(0.82</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(1.14</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the Nine Months Ended</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September&#160;30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September&#160;30,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Numerator:</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net loss attributable to ABVC&#8217;s common stockholders</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(7,404,722</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(11,559,301</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Denominator:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Weighted-average shares outstanding:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Weighted-average shares outstanding - Basic</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">3,555,474</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">3,119,795</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Stock options</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-291">&#8211;</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-292">&#8211;</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Weighted-average shares outstanding - Diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">3,555,474</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">3,119,795</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Loss per share</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">-Basic</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(2.08</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(3.71</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">-Diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(2.08</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(3.71</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Diluted
loss per share takes into account the potential dilution that could occur if securities or other contracts to issue Common Stock were
exercised and converted into Common Stock.</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>16. LOSS PER SHARE</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Basic loss per share is computed by dividing net
loss by the weighted-average number of common shares outstanding during the year. Diluted loss per share is computed by dividing net loss
by the weighted-average number of common shares and dilutive potential common shares outstanding during the years ended December 31, 2022
and 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the Year Ended</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Numerator:</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net loss attributable to ABVC&#8217;s common stockholders</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(16,423,239</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(12,838,813</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Denominator:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Weighted-average shares outstanding:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Weighted-average shares outstanding - Basic</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">31,664,600</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">25,053,522</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Stock options</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-334">&#160;</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-335">&#160;</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Weighted-average shares outstanding - Diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">31,664,600</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">25,053,522</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Loss per share</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">-Basic</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(0.52</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(0.51</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">-Diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(0.52</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(0.51</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Diluted loss per share takes into account the
potential dilution that could occur if securities or other contracts to issue Common Stock were exercised and converted into Common Stock.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for earnings per share.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//260/tableOfContent<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>40
<FILENAME>R20.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383955333840">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Lease<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LeasesAbstract', window );"><strong>Lease [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeasesTextBlock', window );">LEASE</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>13.
LEASE</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company adopted FASB Accounting Standards Codification, Topic 842, Leases (&#8220;ASC 842&#8221;) using the modified retrospective approach,
electing the practical expedient that allows the Company not to restate its comparative periods prior to the adoption of the standard
on January 1, 2019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company applied the following practical expedients in the transition to the new standard and allowed under ASC 842:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt 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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reassessment
of expired or existing contracts: The Company elected not to reassess, at the application date, whether any expired or existing contracts
contained leases, the lease classification for any expired or existing leases, and the accounting for initial direct costs for any existing
leases.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt 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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Use
of hindsight: The Company elected to use hindsight in determining the lease term (that is, when considering options to extend or terminate
the lease and to purchase the underlying asset) and in assessing impairment of right-to-use assets.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt 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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reassessment
of existing or expired land easements: The Company elected not to evaluate existing or expired land easements that were not previously
accounted for as leases under ASC 840, as allowed under the transition practical expedient. Going forward, new or modified land easements
will be evaluated under ASU No. 2016-02.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt 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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Separation
of lease and non- lease components: Lease agreements that contain both lease and non-lease components are generally accounted for separately.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt 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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term
lease recognition exemption: The Company also elected the short-term lease recognition exemption and will not recognize ROU assets or
lease liabilities for leases with a term less than 12 months.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
new leasing standard requires recognition of leases on the consolidated balance sheets as right-of-use (&#8220;ROU&#8221;) assets and
lease liabilities. ROU assets represent the Company&#8217;s right to use underlying assets for the lease terms and lease liabilities
represent the Company&#8217;s obligation to make lease payments arising from the leases. Operating lease ROU assets and operating lease
liabilities are recognized based on the present value and future minimum lease payments over the lease term at commencement date. The
Company&#8217;s future minimum based payments used to determine the Company&#8217;s lease liabilities mainly include minimum based rent
payments. As most of Company&#8217;s leases do not provide an implicit rate, the Company uses its estimated incremental borrowing rate
based on the information available at commencement date in determining the present value of lease payments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company recognized lease liabilities, with corresponding ROU assets, based on the present value of unpaid lease payments for existing
operating leases longer than twelve months. The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances
of accrued and prepaid rent, unamortized lease incentives provided by lessors, and restructuring liabilities. Operating lease cost is
recognized as a single lease cost on a straight-line basis over the lease term and is recorded in Selling, general and administrative
expenses. Variable lease payments for common area maintenance, property taxes and other operating expenses are recognized as expense
in the period when the changes in facts and circumstances on which the variable lease payments are based occur.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has no finance leases. The Company&#8217;s leases primarily include various office and laboratory spaces, copy machine, and vehicles
under various operating lease arrangements. The Company&#8217;s operating leases have remaining lease terms of up to approximately five
years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September&#160;30, <br/> 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31, <br/> 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left; font-weight: bold">ASSETS</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating lease right-of-use assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">899,817</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,161,141</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold">LIABILITIES</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Operating lease liabilities (current)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">392,666</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">369,314</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Operating lease liabilities (non-current)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">507,151</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">791,827</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Supplemental
Information</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following provides details of the Company&#8217;s lease expenses:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Three Months Ended<br/> September&#160;30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating lease expenses</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">96,875</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">87,367</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Nine Months Ended<br/> September&#160;30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating lease expenses</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">288,751</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">261,494</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other
information related to leases is presented below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Nine months Ended <br/> September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Cash paid for amounts included in the measurement of operating lease liabilities</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">288,751</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">261,494</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September&#160;30, <br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31, <br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Weighted Average Remaining Lease Term:</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating leases</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.04 years</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.48 years</span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Weighted Average Discount Rate:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Operating leases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.53</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.49</td><td style="text-align: left">%</td></tr>
  </table>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
minimum future annual payments under non-cancellable leases during the next five years and thereafter, at rates now in force, are as
follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operating<br/> leases</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left">2023 (excluding nine months ended September 30, 2023)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">96,585</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">400,432</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">350,693</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">2026</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">56,916</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Thereafter</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-293">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Total future minimum lease payments, undiscounted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">904,626</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Less: Imputed interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,809</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Present value of future minimum lease payments</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">899,817</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>17. LEASE</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company adopted FASB Accounting Standards
Codification, Topic 842, Leases (&#8220;ASC 842&#8221;) using the modified retrospective approach, electing the practical expedient that
allows the Company not to restate its comparative periods prior to the adoption of the standard on January 1, 2019.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company applied the following practical expedients in the transition
to the new standard and allowed under ASC 842:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reassessment of expired
    or existing contracts: The Company elected not to reassess, at the application date, whether any expired or existing contracts contained
    leases, the lease classification for any expired or existing leases, and the accounting for initial direct costs for any existing
    leases.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Use of hindsight: The Company
    elected to use hindsight in determining the lease term (that is, when considering options to extend or terminate the lease and to
    purchase the underlying asset) and in assessing impairment of right-to-use assets.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reassessment of existing
    or expired land easements: The Company elected not to evaluate existing or expired land easements that were not previously accounted
    for as leases under ASC 840, as allowed under the transition practical expedient. Going forward, new or modified land easements will
    be evaluated under ASU No. 2016-02.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Separation of lease and
    non- lease components: Lease agreements that contain both lease and non-lease components are generally accounted for separately.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term lease recognition
    exemption: The Company also elected the short-term lease recognition exemption and will not recognize ROU assets or lease liabilities
    for leases with a term less than 12 months.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The new leasing standard requires recognition
of leases on the consolidated balance sheets as right-of-use (&#8220;ROU&#8221;) assets and lease liabilities. ROU assets represent the
Company&#8217;s right to use underlying assets for the lease terms and lease liabilities represent the Company&#8217;s obligation to
make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present
value and future minimum lease payments over the lease term at commencement date. The Company&#8217;s future minimum based payments used
to determine the Company&#8217;s lease liabilities mainly include minimum based rent payments. As most of Company&#8217;s leases do not
provide an implicit rate, the Company uses its estimated incremental borrowing rate based on the information available at commencement
date in determining the present value of lease payments.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognized lease liabilities, with
corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than twelve months.
The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances of accrued and prepaid rent, unamortized
lease incentives provided by lessors, and restructuring liabilities. Operating lease cost is recognized as a single lease cost on a straight-line
basis over the lease term and is recorded in Selling, general and administrative expenses. Variable lease payments for common area maintenance,
property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances on which
the variable lease payments are based occur.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has no finance leases. The Company&#8217;s
leases primarily include various office and laboratory spaces, copy machine, and vehicles under various operating lease arrangements.
The Company&#8217;s operating leases have remaining lease terms of up to approximately five years.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#8239;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">ASSETS</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating lease right-of-use assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,161,141</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,471,899</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold">LIABILITIES</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Operating lease liabilities (current)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">369,314</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">347,100</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Operating lease liabilities (noncurrent)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">791,827</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,124,799</td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Supplemental Information</i></b></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following provides details of the Company&#8217;s
lease expenses:</p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating lease expenses</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">358,576</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">335,208</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Other information related to leases is presented
below:</p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Cash paid for amounts included in the measurement of operating lease liabilities</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">358,576</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">335,208</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Weighted Average Remaining Lease Term:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating leases</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.48 years</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.90 years</span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Weighted Average Discount Rate:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Operating leases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.49</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.39</td><td style="text-align: left">%</td></tr>
  </table>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The minimum future annual payments under non-cancellable
leases during the next five years and thereafter, at rates now in force, are as follows:</p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operating leases</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left">2023</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">374,478</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">389,613</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">348,837</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">2026</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">56,916</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-336">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Total future minimum lease payments, undiscounted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,169,844</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Less: Imputed interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,703</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Present value of future minimum lease payments</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,161,141</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeasesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LeasesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeasesTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//842-20/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeasesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>41
<FILENAME>R21.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383960178352">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Subsequent Events<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventsAbstract', window );"><strong>Subsequent Events [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventsTextBlock', window );">SUBSEQUENT EVENTS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>14.
SUBSEQUENT EVENTS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the period from Oct 1, 2023 until the date of this report, the Company has been repaying Lind, pursuant to the securities purchase agreement
executed on February 23, 2023, with securities for 2,329,495 shares, totaling an amount of $1,572,600.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
November 2023, the Company and one of its subsidiaries, BioLite, Inc. (&#8220;BioLite&#8221;) each entered into a multi-year, global
licensing agreement with AIBL for the Company and BioLite&#8217;s CNS drugs with the indications of MDD (Major Depressive Disorder) and
ADHD (Attention Deficit Hyperactivity Disorder) (the &#8220;Licensed Products&#8221;). The potential license will cover the Licensed
Products&#8217; clinical trial, registration, manufacturing, supply, and distribution rights. The Licensed Products for MDD and ADHD,
owned by ABVC and BioLite, were valued at $667M by a third-party evaluation. The parties are determined to collaborate on the global
development of the Licensed Products. The parties are also working to strengthen new drug development and business collaboration, including
technology, interoperability, and standards development. As per each of the respective agreements, each of ABVC and BioLite shall receive
23 million shares of AIBL stock at $10 per share, and if certain milestones are met, $3,500,000 and royalties equaling 5% of net sales,
up to $100 million.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has evaluated subsequent events and transactions that occurred after September 30, 2023 up through the date the Company issued
these unaudited consolidated financial statements on November 15, 2023. All subsequent events requiring recognition as of September 30,
2023 have been incorporated into these unaudited consolidated financial statements and there are no other subsequent events that require
disclosure in accordance with FASB ASC Topic 855, &#8220;Subsequent Events.&#8221;</span></p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>19. SUBSEQUENT EVENTS</b>&#160;</p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 3, 2023, the Company issued 223,411 common shares to a consultant
for providing consulting services on listing to NASDAQ in 2021.</p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 14, 2023, BioLite Taiwan extended the
CTBC Loan Agreement with the same principal amount of NT$20,000,000, equivalent to $650,000 for six months, which is due on July 14, 2023.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 23, 2023, the Company entered into
a securities purchase agreement with Lind Global Fund II, LP (&#8220;Lind&#8221;), pursuant to which the Company issued Lind a secured,
convertible note in the principal amount of $3,704,167, for a purchase price of $3,175,000, that is convertible into shares of the Company&#8217;s
common stock at an initial conversion price of $1.05 per share, subject to adjustment. The Company also issued Lind a common stock purchase
warrant to purchase up to 5,291,667 shares of the Company&#8217;s common stock at an initial exercise price of $1.05 per share, subject
to adjustment. Subsequently on February 23, 2023, the bank loan from Cathay Bank was fully repaid.</p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has assessed all events from December
31, 2022, up through March 31, 2023, which is the date that these consolidated financial statements are available to be issued, Other
than the events disclosed above, no other subsequent events have occurred that would require recognition or disclosure in the Company's
consolidated financial statements.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsequentEventsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 855<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//855/tableOfContent<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 855<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483399/855-10-50-2<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;">us-gaap_SubsequentEventsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>42
<FILENAME>R22.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383951678624">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Inventory<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryNetAbstract', window );"><strong>Inventory [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryDisclosureTextBlock', window );">INVENTORY</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>4. INVENTORY</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Inventory consists of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.9pt; text-align: justify; text-indent: -22.9pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Finished goods</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-294">&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">96,725</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Work-in-process</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-295">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-296">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Raw materials</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-297">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">84,620</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Allowance for inventory valuation and obsolescence loss</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-298">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(155,370</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Inventories, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-299">-</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">25,975</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.9pt; text-align: justify; text-indent: -22.9pt"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.9pt; text-align: justify; text-indent: -22.9pt">For the year
ended December 31, 2022, the inventories were expensed as research and development expenses.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 330<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//330/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNetAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryNetAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>43
<FILENAME>R23.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383958708064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Paycheck Protection Program Loan Payable<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PaycheckProtectionProgramLoanPayableAbstract', window );"><strong>Paycheck Protection Program Loan Payable [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PaycheckProtectionProgramLoanPayableTextBlock', window );">PAYCHECK PROTECTION PROGRAM LOAN PAYABLE</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>9. PAYCHECK PROTECTION PROGRAM LOAN PAYABLE</b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On April 14, 2020, the Company received a loan
in the amount of $124,400 under the Paycheck Protection Program (&#8220;PPP&#8221;) administered by the United States Small Business
Administration (the &#8220;SBA&#8221;) from East West Bank. According to the Coronavirus Aid, Relief, and Economic Security Act (the
&#8220;Cares Act&#8221;), PPP loan provides for forgiveness of up to the full principal amount and accrued interest if the funds are
used for payroll costs, interest on mortgages, rent, and utilities. However, at least 60% of the forgiven amount must have been used
for payroll.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The loan was granted pursuant to a promissory
note dated April 14, 2020 issued by the Company, which matures on April 13, 2022 and bears interest at a rate of 1.00% per annum. The
Company will pay the principal in one payment of all outstanding principal plus all accrued unpaid interest on that date that is two
years after the date of the promissory note. In addition, the Company will pay regular monthly payments in an amount equal to one month&#8217;s
accrued interest commencing on the date that is seven months after the date of the promissory note, with all subsequent interest payments
to be due on the same day of each month after that. No collateral or personal guarantees are required.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 29, 2021, BioKey received a loan in
the amount of $132,331 under the Paycheck Protection Program administered by the United States Small Business Administration from East
West Bank. According to the Coronavirus Aid, Relief, and Economic Security Act, PPP loan provides for forgiveness of up to the full principal
amount and accrued interest if the funds are used for payroll costs, interest on mortgages, rent, and utilities. However, at least 60%
of the forgiven amount must have been used for payroll. The loan was granted pursuant to a promissory note dated January 27, 2021 issued
by the Company, which matures on January 28, 2026 and bears interest at a rate of 1.00% per annum. The Company will pay the principal
in one payment of all outstanding principal plus all accrued unpaid interest on that date that is five years after the date of the promissory
note. No collateral or personal guarantees are required.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 7, 2021, the Company received a loan
in the amount of $104,167 under the Paycheck Protection Program administered by the United States Small Business Administration from
Cathay Bank. According to the Coronavirus Aid, Relief, and Economic Security Act, PPP loan provides for forgiveness of up to the full
principal amount and accrued interest if the funds are used for payroll costs, interest on mortgages, rent, and utilities. However, at
least 60% of the forgiven amount must have been used for payroll. The loan was granted pursuant to a promissory note dated February 7,
2021 issued by the Company, which matures on February 6, 2026 and bears interest at a rate of 1.00% per annum. The Company will pay the
principal in one payment of all outstanding principal plus all accrued unpaid interest on that date that is five years after the date
of the promissory note. No collateral or personal guarantees are required.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>PPP loan Forgiveness&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 27, 2021, the Company submitted all
required documents, such as application form and use of funds,&#160;to East West Bank for the application of forgiveness. The PPP loan
from East West Bank of $124,400 and $132,331 was forgiven by the SBA as a gesture of supporting the operation of the Company on March
15, 2021 and September 28, 2021, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 23, 2021, the Company submitted
the required documents, such as application form and use of funds,&#160;to Cathay Bank for the application of forgiveness. The PPP loan
from Cathay Bank of $104,167 was forgiven by the SBA as a gesture of supporting the operation of the Company on November 15, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As a result, the Company recorded the forgiveness
of the PPP loans as government grant income in the aggregate amount of $360,898 during the year ended December 31, 2021. As of December
31, 2022, there was no outstanding balance payable to the bank.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PaycheckProtectionProgramLoanPayableAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PaycheckProtectionProgramLoanPayableAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PaycheckProtectionProgramLoanPayableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure of paycheck protection program loan payable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PaycheckProtectionProgramLoanPayableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>44
<FILENAME>R24.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383951678624">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Notes Payable<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesPayableAbstract', window );"><strong>Notes Payable [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MortgageNotesPayableDisclosureTextBlock', window );">NOTES PAYABLE</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>10. NOTES PAYABLE</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January, 2019, BioLite Taiwan entered an unsecured
loan agreement with one individual bearing interest at fixed rates at 12% per annum of NT$3,000,000, equivalent to $106,800, for working
capital purpose. On September 11, 2021 the outstanding balance has been repaid in full. As of December 31, 2022 and 2021, the balance
due to this individual amounted to both $0.&#160;Interest expense was $0 and $8,592 for the years ended December 31, 2022 and 2021, respectively.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MortgageNotesPayableDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for mortgage notes payable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MortgageNotesPayableDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesPayableAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NotesPayableAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>45
<FILENAME>R25.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383958716736">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Short-Term Loan<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermBorrowingsAbstract', window );"><strong>Short-Term Loan [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTextBlock', window );">SHORT-TERM LOAN</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>11. SHORT-TERM LOAN</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 18, 2020, the Company entered an
unsecured loan agreement with a third-party in the amount of $100,000. This loan bears the interest rate of 1.5% per annum and will be
matured on August 17, 2020. On August 18, 2020, the Company extended the contract for six months under the same term. On February 18,
2021, the Company extended the contract for six months under the same term. On August 26, 2021, the loan with interest totaling $102,272
has been repaid in full. Accrued interest expense were both $0 as of December 31, 2022 and 2021, respectively.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermBorrowingsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermBorrowingsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for short-term debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 470<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//470/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>46
<FILENAME>R26.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383945799072">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Commitments and Contingencies<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock', window );">COMMITMENTS AND CONTINGENCIES</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>18. COMMITMENTS AND CONTINGENCIES&#160;</b><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is party to a lawsuit filed on October
12, 2022, by its former Chief Financial Officer, Chihliang An (&#8220;Plaintiff&#8221;), in the Superior Court of California In and For
the County of Alameda (Case No. 22cv019544) (the &#8220;Employment Action&#8221;), which seeks an award of monetary damages, including,
(1) unpaid wages; (2) Company common stock; (3) stock options; (4) penalties pursuant to Labor Code &#167; 203; and any other and further
relief the Court deems necessary. Plaintiff&#8217;s Complaint alleges four (4) causes of action against the Company. The Complaint alleges
claims for (1) breach of written contract; (2) breach of oral contract; (3) failure to pay wages; and (4) failure to pay wages upon termination.
The Company filed its Answer to Plaintiff&#8217;s Complaint on December 5, 2022. The Company is currently participating in discovery.
However, the Company continues to believe that Plaintiff&#8217;s claims have no merit. As such, the Company will continue to vigorously
defend against Plaintiff&#8217;s claims in the Employment Action.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for commitments and contingencies.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 440<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482648/440-10-50-4<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 450<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//450/tableOfContent<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 954<br> -SubTopic 440<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480327/954-440-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 440<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482648/440-10-50-4<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 440<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//440/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>47
<FILENAME>R27.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383951642208">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accounting Policies, by Policy (Policies)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Summary of Significant Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BasisOfAccountingPolicyPolicyTextBlock', window );">Basis of Presentation</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Basis of Presentation</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The unaudited interim consolidated financial statements
do not include all the information and footnotes required by the U.S. GAAP for complete financial statements. Certain information and
note disclosures normally included in the annual financial statements prepared in accordance with the U.S. GAAP have been condensed or
omitted consistent with Article 10 of Regulation S-X. In the opinion of the Company&#8217;s management, the unaudited interim consolidated
financial statements have been prepared on the same basis as the audited financial statements and include all adjustments, in normal recurring
nature, as necessary for the fair statement of the Company&#8217;s financial position as of September 30, 2023, and results of operations
and cash flows for the nine months ended September 30, 2023 and 2022. The unaudited interim consolidated balance sheet as of December
31, 2022 has been derived from the audited financial statements at that date but does not include all the information and footnotes required
by the U.S. GAAP. Interim results of operations are not necessarily indicative of the results expected for the full fiscal year or for
any future period. These financial statements should be read in conjunction with the audited consolidated financial statements as of and
for the years ended December 31, 2022 and 2021, and related notes included in the Company&#8217;s audited consolidated financial statements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying unaudited consolidated financial
statements have been prepared in accordance with the generally accepted accounting principles in the United States of America (the &#8220;U.S.
GAAP&#8221;). All significant intercompany transactions and account balances have been eliminated.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This basis of accounting involves the application
of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.
The Company&#8217;s unaudited financial statements are expressed in U.S. dollars.</p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Basis of Presentation</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying consolidated financial statements
have been prepared in accordance with the generally accepted accounting principles in the United States of America (the &#8220;U.S. GAAP&#8221;).
All significant intercompany transactions and account balances have been eliminated.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This basis of accounting involves the application
of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.
The Company&#8217;s financial statements are expressed in U.S. dollars.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PriorPeriodReclassificationAdjustmentDescription', window );">Reclassifications of Prior Year Presentation</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Reclassifications of Prior Year Presentation</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Certain prior year unaudited consolidated balance
sheet and unaudited consolidated cash flow statement amounts have been reclassified for consistency with the current year presentation.
These reclassifications had no effect on the reported results of operations.</p><span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UseOfEstimates', window );">Use of Estimates</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Use of Estimates</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of financial statements in conformity
with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited
consolidated financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially
from those results.</p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Use of Estimates</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of financial statements in conformity
with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated
financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially from
those results.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ForwardStockSplitsPolicyTextBlock', window );">Forward Stock Split</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Forward Stock Split</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 21, 2016, the Board of Directors of the
Company approved an amendment to Articles of Incorporation to effect a forward split at a ratio of 1 to 3.141 and increase the number
of our authorized shares of Common Stock, par value $0.001 per share, to 360,000,000, which was effective on April 8, 2016.</p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Forward Stock Split</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 21, 2016, the Board of Directors of
the Company approved an amendment to Articles of Incorporation to effect a forward split at a ratio of 1 to 3.141 and increase the number
of our authorized shares of Common Stock, par value $0.001 per share, to 360,000,000, which was effective on April 8, 2016.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40pt; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_StockReverseSplitPolicyTextBlock', window );">Stock Reverse Split</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Stock Reverse Split</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 12, 2019, the Board of Directors of the
Company by unanimous written consent in lieu of a meeting approved to i) effect a stock reverse split at the ratio of 1-for-18 (the &#8220;Reverse
Split&#8221;) of both the authorized common stock of the Company (the &#8220;Common Stock&#8221;) and the issued and outstanding Common
Stock and ii) to amend the articles of incorporation of the Company to reflect the Reverse Split. The Board approved and authorized the
Reverse Split without obtaining approval of the Company&#8217;s shareholders pursuant to Section 78.207 of Nevada Revised Statutes. On
May 3, 2019, the Company filed a certificate of amendment to the Company&#8217;s articles of incorporation (the &#8220;Amendment&#8221;)
to effect the Reverse Split with the Secretary of State of Nevada. The Financial Industry Regulatory Authority (&#8220;FINRA&#8221;) informed
the Company that the Reverse Split was effective on May 8, 2019.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 25, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its common
stock. The Company&#8217;s stockholders previously approved the Reverse Stock Split at the Company&#8217;s Special Shareholder Meeting
held on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding shares and to increase the per
share trading value of the Company&#8217;s common stock, although that outcome is not guaranteed. In turn, the Company believes that the
Reverse Stock Split will enable the Company to restore compliance with certain continued listing standards of NASDAQ Capital Market. All
shares and related financial information in this Form 10-Q reflect this 1-for-10 reverse stock split.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Stock Reverse Split</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 12, 2019, the Board of Directors of
the Company by unanimous written consent in lieu of a meeting approved to i) effect a stock reverse split at the ratio of 1-for-18 (the
&#8220;Reverse Split&#8221;) of both the authorized common stock of the Company (the &#8220;Common Stock&#8221;) and the issued and outstanding
Common Stock and ii) to amend the articles of incorporation of the Company to reflect the Reverse Split. The Board approved and authorized
the Reverse Split without obtaining approval of the Company&#8217;s shareholders pursuant to Section 78.207 of Nevada Revised Statutes.
On May 3, 2019, the Company filed a certificate of amendment to the Company&#8217;s articles of incorporation (the &#8220;Amendment&#8221;)
to effect the Reverse Split with the Secretary of State of Nevada. The Financial Industry Regulatory Authority (&#8220;FINRA&#8221;)
informed the Company that the Reverse Split was effective on May 8, 2019. All shares and related financial information in this Form 10-K
reflect this 1-for-18 reverse stock split.&#160;</p><p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><span style="-sec-ix-redline:true;-keep: true">On July 25, 2023, the Company filed a Certificate of Amendment
to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its common stock.
The Company&#8217;s stockholders previously approved the Reverse Stock Split at the Company&#8217;s Special Shareholder Meeting held
on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding shares and to increase the per share
trading value of the Company&#8217;s common stock, although that outcome is not guaranteed. In turn, the Company believes that the Reverse
Stock Split will enable the Company to restore compliance with certain continued listing standards of NASDAQ Capital Market. All shares
and related financial information in this Form 10-Q reflect this 1-for-10 reverse stock split.</span></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueMeasurementPolicyPolicyTextBlock', window );">Fair Value Measurements</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Fair Value Measurements</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FASB ASC 820, &#8220;Fair Value Measurements&#8221;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect the
assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#8217;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:</p><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"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Level 1 Inputs are quoted prices
in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Valuation of
these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active markets that are
readily and regularly available.</span></td>
</tr></table><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"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Level 2 Inputs other than quoted
prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted prices for similar
assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable
market data for substantially the full term of the assets or liabilities.</span></td>
</tr></table><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"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Level 3 Valuations based on
inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally determined
using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market participant
would use in pricing the asset or liability.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The carrying values of certain assets and liabilities
of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, prepaid expenses and
other current assets, accounts payable, accrued liabilities, convertible notes payable, and due to related parties approximate fair value
due to their relatively short maturities. The carrying value of the Company&#8217;s short-term bank loan, convertible notes payable, and
accrued interest approximates their fair value as the terms of the borrowing are consistent with current market rates and the duration
to maturity is short. The carrying value of the Company&#8217;s long-term bank loan approximates fair value because the interest rates
approximate market rates that the Company could obtain for debt with similar terms and maturities.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Fair Value Measurements</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FASB ASC 820, &#8220;Fair Value Measurements&#8221;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect
the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#8217;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1 - Inputs are quoted
    prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.
    Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active
    markets that are readily and regularly available.</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2 - Inputs other
    than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted
    prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can
    be corroborated by observable market data for substantially the full term of the assets or liabilities.</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 - Valuations based
    on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally
    determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market
    participant would use in pricing the asset or liability.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The carrying values of certain assets and liabilities
of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, inventory, prepaid
expenses and other current assets, accounts payable, accrued liabilities, and due to related parties approximate fair value due to their
relatively short maturities. The carrying value of the Company&#8217;s short-term bank loan, convertible notes payable, and accrued interest
approximates their fair value as the terms of the borrowing are consistent with current market rates and the duration to maturity is
short. The carrying value of the Company&#8217;s long-term bank loan approximates fair value because the interest rates approximate market
rates that the Company could obtain for debt with similar terms and maturities.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPolicyTextBlock', window );">Cash and Cash Equivalents</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Cash and Cash Equivalents</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company considers highly liquid investments
with maturities of three months or less, when purchased, to be cash equivalents. As of September 30, 2023 and December 31, 2022, the Company&#8217;s
cash and cash equivalents amounted $500,069 and $85,265, respectively. Some of the Company&#8217;s cash deposits are held in financial
institutions located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes
this financial institution is of high credit quality.</p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Cash and Cash Equivalents</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company considers highly liquid investments with maturities of
three months or less, when purchased, to be cash equivalents. As of December 31, 2022 and 2021, the Company&#8217;s cash and cash equivalents
amounted $85,265 and $5,828,548, respectively. Some&#160;of the Company&#8217;s cash deposits are held in financial institutions
located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes this financial
institution is of high credit quality.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy', window );">Restricted Cash Equivalents</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Restricted Cash </span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Restricted cash primarily consist of certificate
of deposits as a collateral of short-term loan held in CTBC Bank. As of September 30, 2023 and December 31, 2022, the Company&#8217;s
restricted cash amounted $620,868 and $1,306,463, respectively.</p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Restricted Cash Equivalents</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Restricted cash equivalents primarily consist
of cash held in a reserve bank account in Taiwan. As of December 31, 2022 and 2021, the Company&#8217;s restricted cash equivalents amounted
$1,306,463 and $736,667, respectively.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskCreditRisk', window );">Concentration of Credit Risk</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Concentration of Credit Risk</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s financial instruments that
are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#8217;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company performs ongoing credit evaluation
of our customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of
accounts receivable. The Company determines the amount of allowance for doubtful accounts by examining its historical collection experience
and current trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from
our estimates.</p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Concentration of Credit Risk</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s financial instruments that
are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#8217;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We perform ongoing credit evaluation of our customers
and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of accounts receivable.
We determine the amount of allowance for doubtful accounts by examining its historical collection experience and current trends in the
credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from our estimates.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConcentrationOfClientsPolicyTextBlock', window );">Concentration of clients</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Concentration of clients</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of September 30, 2023, the most major client,
who specializes in developing and commercializing dietary supplements and therapeutics in the dietary supplement industry, accounted for
99.76% of the Company&#8217;s total account receivables. As of December 31, 2022, the most major client, who specializes in developing
and commercializing dietary supplements and therapeutics in the dietary supplement industry, accounted for 71.89% of the Company&#8217;s
total account receivable; the second major client, with its Chairman also having a position as one of the Board of Directors of BioKey,
accounted for 16.62% of the Company&#8217;s total account receivable.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the nine months ended September 30, 2023,
the most major client, manufacturing drugs, dietary supplements, and medical products, accounted for 81.19% of the Company&#8217;s total
revenues. For the nine months ended September 30, 2022, one major client, who is a Shareholder of the Company that works in development
and commercialization of new drugs in Taiwan, accounted for 79.18% of the Company&#8217;s total revenues.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span><span style="text-decoration:underline">Concentration
of clients</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span>As of December
31, 2022, the most major clients, specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement
industry, accounted for 71.89% of the Company&#8217;s total account receivable; the second major client with its Chairman being the Board
of Director of Biokey, accounted for&#160;16.62% of the Company&#8217;s total account receivable. As of December 31, 2021, the major clients
in biotechnology research accounted for 37.48% of the Company&#8217;s total account receivable; the second major client accounted for
33.38% if the Company&#8217;s total account receivable.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span>For the
year ended December 31, 2022, one major client, Rgene Corporation, a related party under common
control by controlling beneficiary shareholder of YuanGene Corporation and the Company, which works in development and commercialization
of new drugs in Taiwan, accounted for&#160;93.22% of the Company's total revenues. For the year ended December 31, 2021, one major client,
GLIA, LLC, accounted for 46.24% of the Company&#8217;s total revenue.</span></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TradeAndOtherAccountsReceivablePolicy', window );">Accounts receivable and allowance for expected credit losses accounts</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Accounts receivable and allowance for expected credit losses accounts</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accounts receivable is recorded and carried at
the original invoiced amount less an allowance for any potential uncollectible amounts.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company make estimates of expected credit
and collectability trends for the allowance for credit losses and allowance for unbilled receivables based upon our assessment of various
factors, including historical experience, the age of the accounts receivable balances, credit quality of customers, current economic conditions
reasonable and supportable forecasts of future economic conditions, and other factors that may affect our ability to collect from customers.
The provision is recorded against accounts receivable balances, with a corresponding charge recorded in the consolidated statements of
income. Actual amounts received may differ from management&#8217;s estimate of credit worthiness and the economic environment. Delinquent
account balances are written-off against the allowance for doubtful accounts after management has determined that the likelihood of collection
is not probable.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Allowance for expected credit losses accounts
was 113,694 and 194,957 as of September 30, 2023 and December 31, 2022, respectively.</p><span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueRecognitionPolicyTextBlock', window );">Revenue Recognition</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Revenue Recognition</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#8220;ASC&#8221;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#8217;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#8217;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#8217;s revenue during all periods presented.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to ASC 606, the Company recognizes revenue
when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company expects
to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines is within
the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance
obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations
in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only applies the five-step
model to contracts when it is probable that the Company will collect the consideration the Company is entitled to in exchange for the
goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined to be within the
scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are performance obligations,
and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price
that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Collaborative Revenues &#8212; </b>The Company
recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements. The terms
of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront license fees,
development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties on net sales
of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net sales of licensed
products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue is recognized
upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;D personnel costs, discount rates and probabilities of technical and regulatory success.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company had multiple deliverables under the
collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development, and marketing
activities. Estimation of the performance periods of the Company&#8217;s deliverables requires the use of management&#8217;s judgment.
Significant factors considered in management&#8217;s evaluation of the estimated performance periods include, but are not limited to,
the Company&#8217;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the estimated
duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments on
a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(i) Non-refundable upfront payments</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If a license to the Company&#8217;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into and
it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(ii) Milestone payments</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is eligible to receive milestone payments
under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and commercial
events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events fall into
two categories: (a) events which involve the performance of the Company&#8217;s obligations under the collaborative agreement with collaboration
partners, and (b) events which do not involve the performance of the Company&#8217;s obligations under the collaborative agreement with
collaboration partners.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The former category of milestone payments consists
of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management concluded
that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that (i) each
triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one or more
of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result in additional
payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is required to complete
each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving the milestone, (vi)
a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments, and (vii) the milestone
payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these milestone payments in
the period in which the underlying triggering event occurs.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(iii) Multiple Element Arrangements</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered item(s),
delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing whether an
item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#8217;s contractual or estimated performance period for the undelivered elements, which is
typically the term of the Company&#8217;s research and development obligations. If there is no discernible pattern of performance or objectively
measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line basis over
the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which the service
is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes revenue
under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative amount
of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional performance
method, as applicable, as of the period ending date.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#8217;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is reasonable
relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific, clinical,
regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and investment
required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining whether
a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered substantive
are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming all other
revenue recognition criteria are met.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(iv) Royalties and Profit Sharing Payments</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the collaborative agreement with the collaboration
partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net sales. The Company
recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those criteria, the Company
considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable contingency is
resolved.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Revenues Derived from Research and Development
Activities Services &#8212; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the inception
of a contract, which is to perform research and development services. The Company may also provide its customers with an option to request
that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the Company is entitled to reimbursement from
its customers for specified research and development expenses, the Company accounts for the related services that it provides as separate
performance obligations if it determines that these services represent a material right. The Company also determines whether the reimbursement
of research and development expenses should be accounted for as revenues or an offset to research and development expenses in accordance
with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the corresponding offset
to research and development expenses as it satisfies the related performance obligations.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company then determines the transaction price
by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration. Under
the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential milestone
payments. At the start of an agreement, the Company&#8217;s transaction price usually consists of the payments made to or by the Company
based on the number of full-time equivalent researchers assigned to the project and the related research and development expenses incurred.
The Company does not typically include any payments that the Company may receive in the future in its initial transaction price because
the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine if the Company
should include additional payments in the transaction price.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as contract liabilities upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Revenue Recognition</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#8220;ASC&#8221;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#8217;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#8217;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#8217;s revenue during all periods presented.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to ASC 606, the Company recognizes revenue
when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company expects
to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines is
within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify
the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance
obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only
applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled
to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined
to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are
performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount
of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Collaborative Revenues &#8212; </b>The Company
recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements. The terms
of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront license
fees, development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties on net
sales of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net sales of
licensed products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue is recognized
upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;D personnel costs, discount rates and probabilities of technical and regulatory success.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company had multiple deliverables under the
collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development, and
marketing activities. Estimation of the performance periods of the Company&#8217;s deliverables requires the use of management&#8217;s
judgment. Significant factors considered in management&#8217;s evaluation of the estimated performance periods include, but are not limited
to, the Company&#8217;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the
estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments
on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(i) Non-refundable upfront payments</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If a license to the Company&#8217;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into
and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(ii) Milestone payments</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is eligible to receive milestone
payments under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and
commercial events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events
fall into two categories: (a) events which involve the performance of the Company&#8217;s obligations under the collaborative agreement
with collaboration partners, and (b) events which do not involve the performance of the Company&#8217;s obligations under the collaborative
agreement with collaboration partners.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The former category of milestone payments consists
of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management
concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that
(i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one
or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result
in additional payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is
required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving
the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments,
and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these
milestone payments in the period in which the underlying triggering event occurs.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(iii) Multiple Element Arrangements</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered
item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing
whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#8217;s contractual or estimated performance period for the undelivered elements, which
is typically the term of the Company&#8217;s research and development obligations. If there is no discernible pattern of performance
or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line
basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which
the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes
revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative
amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional
performance method, as applicable, as of the period ending date.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#8217;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is
reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific,
clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and
investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining
whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered
substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming
all other revenue recognition criteria are met.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(iv) Royalties and Profit Sharing Payments</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the collaborative agreement with the collaboration
partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net sales. The Company
recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those criteria, the Company
considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable contingency
is resolved.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Revenues Derived from Research and Development
Activities Services &#8212; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the
inception of a contract, which is to perform research and development services. The Company may also provide its customers with an option
to request that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the Company is entitled to reimbursement from
its customers for specified research and development expenses, the Company accounts for the related services that it provides as separate
performance obligations if it determines that these services represent a material right. The Company also determines whether the reimbursement
of research and development expenses should be accounted for as revenues or an offset to research and development expenses in accordance
with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the corresponding
offset to research and development expenses as it satisfies the related performance obligations.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company then determines the transaction price
by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration. Under
the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential milestone
payments. At the start of an agreement, the Company&#8217;s transaction price usually consists of the payments made to or by the Company
based on the number of full-time equivalent researchers assigned to the project and the related research and development expenses incurred.
The Company does not typically include any payments that the Company may receive in the future in its initial transaction price because
the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine if the Company
should include additional payments in the transaction price.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as advance from customers upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock', window );">Property and Equipment</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Property and Equipment</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Property and equipment is carried at cost net
of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the related
asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related gain or
loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of the remaining
lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property and equipment
under capital leases, generally based on the following useful lives:</p><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="padding-bottom: 1.5pt; text-align: center; width: 83%">&#160;</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: 15%"><span style="font-size: 10pt"><b>Estimated Life<br/>
in Years</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 10pt">Buildings and leasehold improvements</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">5 ~ 50</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-size: 10pt">Machinery and equipment</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">5 ~ 10</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 10pt">Office equipment</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">3 ~ 6</span></td></tr>
  </table><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Property and Equipment</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Property and equipment is carried at cost net
of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the related
asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related gain or
loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of the remaining
lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property and equipment
under capital leases, generally based on the following useful lives:</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="width: 91%; text-align: justify">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 9%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Estimated<br/>
Life in<br/>
 Years</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Buildings and leasehold
    improvements</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5 ~ 50</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Machinery and equipment</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5 ~ 10</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office equipment</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 ~ 6</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConstructioninProgressPolicyTextBlock', window );">Construction-in-Progress</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Construction-in-Progress</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company acquires constructions that constructs
certain of its fixed assets. All direct and indirect costs that are related to the construction of fixed assets and incurred before the
assets are ready for their intended use are capitalized as construction-in-progress. No depreciation is provided in respect of construction-in-progress.
Construction in progress is transferred to specific fixed asset items and depreciation of these assets commences when they are ready for
their intended use.</p><span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock', window );">Impairment of Long-Lived Assets</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Impairment of Long-Lived Assets</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has adopted Accounting Standards Codification
subtopic 360-10, Property, Plant and Equipment (&#8220;ASC 360-10&#8221;). ASC 360-10 requires that long-lived assets and certain identifiable
intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances indicate that the carrying
amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually or more often if events
and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business conditions, recurring
losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment in value be indicated,
the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting from the use and
ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the carrying amount or
the fair value less costs to sell.</p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Impairment of Long-Lived Assets</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has adopted Accounting Standards
Codification subtopic 360-10, Property, Plant and Equipment (&#8220;ASC 360-10&#8221;). ASC 360-10 requires that long-lived assets and
certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually
or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business
conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment
in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting
from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the
carrying amount or the fair value less costs to sell.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentsPolicy', window );">Long-term Equity Investment</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Long-term Equity Investment</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company acquires the equity investments to
promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the Company
does not have control over the investees as:</p><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"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Equity method investments when
the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of the income
or loss is recognized monthly and is recorded in gains (losses) on equity investments.</span></td>
</tr></table><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"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Non-marketable cost method
investments when the equity method does not apply.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Significant judgment is required to identify whether
an impairment exists in the valuation of the Company&#8217;s non-marketable equity investments, and therefore the Company considers this
a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant impact
on the investee&#8217;s fair value. Qualitative analysis of its investments involves understanding the financial performance and near-term
prospects of the investee, changes in general market conditions in the investee&#8217;s industry or geographic area, and the management
and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using the market
and income approaches. The market approach includes the use of comparable financial metrics of private and public companies and recent
financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates regarding
the investees&#8217; revenue, costs, and discount rates. The Company&#8217;s assessment of these factors in determining whether an impairment
exists could change in the future due to new developments or changes in applied assumptions.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OtherThanTemporaryImpairmentPolicyTextBlock', window );">Other-Than-Temporary Impairment</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Other-Than-Temporary Impairment</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:</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"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Marketable equity securities
include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability
and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company
also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which may
include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the investee&#8217;s
credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable equity method investments
in gains (losses) on equity investments.</span></td>
</tr></table><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"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Non-marketable equity investments
based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of
the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in
operating structure or management of the investee; additional funding requirements; and the investee&#8217;s ability to remain in business.
A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that
is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized
by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence
of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the
investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The
Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses)
on equity investments. Other-than-temporary impairment of equity investments were $0 for the nine months ended September 30, 2023 and
2022, respectively.</span></td>
</tr></table><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Other-Than-Temporary Impairment</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Marketable equity securities
    include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability
    and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company
    also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which
    may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the
    investee&#8217;s credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable
    equity method investments in gains (losses) on equity investments.</span></td></tr>
  </table><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"><span style="font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><p style="margin-top: 0; margin-bottom: 0">Non-marketable equity investments based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee&#8217;s ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses) on equity investments.</p> <p style="margin-top: 0; margin-bottom: 0">&#160;</p> <p style="margin-top: 0; margin-bottom: 0">Other-than-temporary impairments of equity investments were $0 and $0 for the year ended December 31, 2022 and 2021, respectively.</p></td>
</tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock', window );">Goodwill</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Goodwill</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In testing
goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than not that
the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on our
best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment share,
and general economic conditions.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company completed the required testing of
goodwill for impairment as of September 30, 2023, and determined that goodwill was impaired because of the current financial condition
of the Company and the Company&#8217;s inability to generate future operating income without substantial sales volume increases, which
are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill is not reasonably
assured.</p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Goodwill</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In
testing goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than
not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on
our best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment
share, and general economic conditions.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company completed the required testing of
goodwill for impairment as of December 31, 2022, and determined that goodwill was impaired because of the current financial condition
of the Company and the Company&#8217;s inability to generate future operating income without substantial sales volume increases, which
are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill is not reasonably
assured.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtPolicyTextBlock', window );">Convertible Notes</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Convertible Notes</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for the convertible notes
issued at a discount, by comparing the principal amount and book value, with the calculation of discounted method. The Company assess
the discount per month. The amortization period of the promissory note is 18 months.</p><span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpensePolicy', window );">Research and Development Expenses</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Research and Development Expenses</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for the cost of using licensing
rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative future uses
the acquisition of product rights to be used in research and development activities must be charged to research and development expenses
when incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For CDMO business unit, the Company accounts for
R&amp;D costs in accordance with Accounting Standards Codification (&#8220;ASC&#8221;) 730, Research and Development (&#8220;ASC 730&#8221;).
Research and development expenses are charged to expense as incurred unless there is an alternative future use in other research and development
projects or otherwise. Research and development expenses are comprised of costs incurred in performing research and development activities,
including personnel-related costs, facilities-related overhead, and outside contracted services including clinical trial costs, manufacturing
and process development costs for both clinical and preclinical materials, research costs, and other consulting services. Non-refundable
advance payment for goods and services that will be used in future research and development activities are expensed when the activity
has been performed or when the goods have been received rather than when the payment is made. In instances where the Company enters into
agreements with third parties to provide research and development services, costs are expensed as services are performed.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Research and Development Expenses</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for the cost of using licensing
rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative future uses
the acquisition of product rights to be used in research and development activities must be charged to research and development expenses
when incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts
for R&amp;D costs in accordance with Accounting Standards Codification (&#8220;ASC&#8221;) 730, Research and Development (&#8220;ASC
730&#8221;). Research and development expenses are charged to expense as incurred unless there is an alternative future use in other
research and development projects or otherwise. Research and development expenses are comprised of costs incurred in performing research
and development activities, including personnel-related costs, facilities-related overhead, and outside contracted services including
clinical trial costs, manufacturing and process development costs for both clinical and preclinical materials, research costs, and other
consulting services. Non-refundable advance payment for goods and services that will be used in future research and development activities
are expensed when the activity has been performed or when the goods have been received rather than when the payment is made. In instances
where the Company enters into agreements with third parties to provide research and development services, costs are expensed as services
are performed.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PostemploymentBenefitPlansPolicy', window );">Post-retirement and post-employment benefits</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Post-retirement and post-employment benefits</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s subsidiaries in Taiwan adopted
the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#8220;Act&#8221;) in Taiwan. Such labor regulations
require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of the worker&#8217;s
monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees&#8217; salaries to the employees&#8217;
pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts for such employee
benefits, which were expensed as incurred, were $2,566 and $3,302 for the three months ended September 30, 2023 and 2022, respectively,
and $7,825 and $9,948 for the nine months ended September 30, 2023 and 2022, respectively. Other than the above, the Company does not
provide any other post-retirement or post-employment benefits.</p><span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy', window );">Stock-based Compensation</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Stock-based Compensation</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company measures expense associated with all
employee stock-based compensation awards using a fair value method and recognizes such expense in the unaudited consolidated financial
statements on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock
Compensation&#8221;. Total employee stock-based compensation expenses were $0 and $0 for the three and nine months ended September 30,
2023 and 2022, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221; and FASB ASC Topic 505-50 &#8220;Equity-Based
Payments to Non-Employees&#8221; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $817,740 and $225,740 for the three months ended September 30, 2023 and 2022, respectively.
Total non-employee stock-based compensation expenses were $1,409,969 and $5,143,483 for the nine months ended September 30, 2023 and 2022,
respectively.</p><span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BeneficialConversionFeature', window );">Beneficial Conversion Feature</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Beneficial Conversion Feature</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.</p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Beneficial Conversion Feature</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxPolicyTextBlock', window );">Income Taxes</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Income Taxes</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for income taxes using the
asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood of realization
of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary
differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax
purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire before the Company
is able to realize their benefits, or future deductibility is uncertain.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under ASC 740, a tax position is recognized as
a benefit only if it is &#8220;more likely than not&#8221; that the tax position would be sustained in a tax examination, with a tax examination
being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether it is more-likely-than-not
that a tax position will be sustained upon examination, including the resolution of any related appeals or litigations based on the technical
merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount
of benefits recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than 50
percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition
threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that
no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the
threshold is no longer satisfied. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense
in the year incurred. No significant penalty or interest relating to income taxes has been incurred for the three and nine months ended
September 30, 2023 and 2022. GAAP also provides guidance on de-recognition, classification, interest and penalties, accounting in interim
periods, disclosures and transition.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 22, 2017, the SEC issued Staff Accounting
Bulletin (&#8220;SAB 118&#8221;), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a measurement
period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740.
In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting under ASC
740 is complete. To the extent that a company&#8217;s accounting for certain income tax effects of the Tax Act is incomplete but it is
able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements. If a company
cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740 on the basis of
the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company is able to make reasonable
estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the final impact of the Tax Act
may differ from these estimates, due to, among other things, changes in our interpretations and assumptions, additional guidance that
may be issued by the I.R.S., and actions the Company may take. The Company is continuing to gather additional information to determine
the final impact.</p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Income Taxes</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for income taxes using the
asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood of realization
of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary
differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax
purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire before the
Company is able to realize their benefits, or future deductibility is uncertain.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under ASC 740, a tax position is recognized as
a benefit only if it is&#160;&#8220;more likely than not&#8221;&#160;that the tax position would be sustained in a tax examination, with
a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether
it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals or
litigations based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not
threshold to determine the amount of benefits recognized in the financial statements. A tax position is measured at the largest amount
of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to
meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met.
Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent
financial reporting period in which the threshold is no longer satisfied. Penalties and interest incurred related to underpayment of income
tax are classified as income tax expense in the year incurred. No significant penalty or interest relating to income taxes has been incurred
for the years ended December 31, 2022 and 2021. GAAP also provides guidance on de-recognition, classification, interest and penalties,
accounting in interim periods, disclosures and transition.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 22, 2017, the SEC issued Staff Accounting
Bulletin (&#8220;SAB 118&#8221;), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a measurement
period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740.
In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting under
ASC 740 is complete. To the extent that a company&#8217;s accounting for certain income tax effects of the Tax Act is incomplete but
it is able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements. If a
company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740 on the
basis of the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company is able
to make reasonable estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the final impact
of the Tax Act may differ from these estimates, due to, among other things, changes in our interpretations and assumptions, additional
guidance that may be issued by the I.R.S., and actions the Company may take. The Company is continuing to gather additional information
to determine the final impact.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock', window );">Valuation of Deferred Tax Assets</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Valuation of Deferred Tax Assets</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A valuation allowance is recorded to reduce the
Company&#8217;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#8217;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and results
in the period such determination was made.</p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Valuation of Deferred Tax Assets</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A valuation allowance is recorded to reduce the
Company&#8217;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#8217;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and
results in the period such determination was made.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerSharePolicyTextBlock', window );">Loss Per Share of Common Stock</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Loss Per Share of Common Stock</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company calculates net loss per share in accordance
with ASC Topic 260, &#8220;Earnings per Share&#8221;. Basic loss per share is computed by dividing the net loss by the weighted average
number of common stock outstanding during the period. Diluted loss per share is computed similar to basic loss per share except that the
denominator is increased to include the number of additional common stock that would have been outstanding if the potential common stock
equivalents had been issued and if the additional common stock were dilutive. Diluted earnings per share excludes all dilutive potential
shares if their effect is anti-dilutive.</p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Loss Per Share of Common Stock</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company calculates net loss per share in
accordance with ASC Topic 260, &#8220;Earnings per Share&#8221;. Basic loss per share is computed by dividing the net loss by the weighted
average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per share except
that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential
common stock equivalents had been issued and if the additional common shares were dilutive. Diluted earnings per share excludes all dilutive
potential shares if their effect is anti-dilutive.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesPolicyTextBlock', window );">Commitments and Contingencies</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Commitments and Contingencies</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has adopted ASC Topic 450 &#8220;Contingencies&#8221;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss contingencies
are accrued by a charge to income when information available before financial statements are issued or are available to be issued indicates
that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial statements and the amount
of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred. If a loss contingency
is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements when it is at least reasonably
possible that a material loss could be incurred.</p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Commitments and Contingencies</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has adopted ASC Topic 450 &#8220;Contingencies&#8221;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss
contingencies are accrued by a charge to income when information available before financial statements are issued or are available to
be issued indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial
statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred.
If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements
when it is at least reasonably possible that a material loss could be incurred.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock', window );">Foreign-currency Transactions</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Foreign-currency Transactions</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the Company&#8217;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#8220;NTD&#8221;) at the rates of exchange in effect when the transactions
occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency is converted into
New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income in the year of conversion
or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated at the prevailing exchange
rates and the resulting differences are charged to current income except for those foreign currencies denominated investments in shares
of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#8217; Equity (Deficit).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Foreign-currency Transactions</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the Company&#8217;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#8220;NTD&#8221;) at the rates of exchange in effect when the
transactions occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency
is converted into New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income
in the year of conversion or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated
at the prevailing exchange rates and the resulting differences are charged to current income except for those foreign currencies denominated
investments in shares of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#8217;
Equity (Deficit).</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_TranslationAdjustmentPolicyTextBlock', window );">Translation Adjustment</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Translation Adjustment</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accounts of the Company&#8217;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#8220;NT$&#8221;). Such financial statements
were translated into U.S. Dollars (&#8220;$&#8221; or &#8220;USD&#8221;) in accordance ASC 830, &#8220;Foreign Currency Matters&#8221;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, stockholder&#8217;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders&#8217;
equity (deficit).</p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Translation Adjustment</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accounts of the Company&#8217;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#8220;NT$&#8221;). Such financial statements
were translated into U.S. Dollars (&#8220;$&#8221; or &#8220;USD&#8221;) in accordance ASC 830, &#8220;Foreign Currency Matters&#8221;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, stockholder&#8217;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders&#8217;
equity (deficit).</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock', window );">Recent Accounting Pronouncements</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Recent Accounting Pronouncements</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In August 2020, the FASB issued ASU 2020-06, Debt
&#8212; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#8212;Contracts in Entity&#8217;s Own Equity
(Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#8217;s Own Equity (&#8220;ASU 2020-06&#8221;). ASU
2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#8217;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The Company
is currently evaluating the impact that the standard will have on its unaudited consolidated financial statements.</p><span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Recent Accounting Pronouncements</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In August 2020, the FASB issued ASU 2020-06,
Debt &#8212; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#8212;Contracts in Entity&#8217;s Own
Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#8217;s Own Equity (&#8220;ASU 2020-06&#8221;).
ASU 2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#8217;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The
Company is currently evaluating the impact that the standard will have on its consolidated financial statements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In May 2021, the FASB issued ASU 2021-04, Earnings
Per Share (Topic 260), Debt &#8212; Modifications and Extinguishments (Subtopic 470-50), Compensation &#8212; Stock Compensation (Topic
718), and Derivatives and Hedging &#8212; Contracts in Entity&#8217;s Own Equity (Subtopic 815-40): Issuer&#8217;s Accounting for Certain
Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (&#8220;ASU 2021-04&#8221;). ASU 2021-04 provides guidance
as to how an issuer should account for a modification of the terms or conditions or an exchange of a freestanding equity-classified written
call option (i.e., a warrant) that remains classified after modification or exchange as an exchange of the original instrument for a
new instrument. An issuer should measure the effect of a modification or exchange as the difference between the fair value of the modified
or exchanged warrant and the fair value of that warrant immediately before modification or exchange and then apply a recognition model
that comprises four categories of transactions and the corresponding accounting treatment for each category (equity issuance, debt origination,
debt modification, and modifications unrelated to equity issuance and debt origination or modification). ASU 2021-04 is effective for
all entities for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. An entity should
apply the guidance provided in ASU 2021-04 prospectively to modifications or exchanges occurring on or after the effective date. Early
adoption is permitted for all entities, including adoption in an interim period. If an entity elects to early adopt ASU 2021-04 in an
interim period, the guidance should be applied as of the beginning of the fiscal year that includes that interim period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In March 2022, the FASB issued ASU 2022-02, Troubled
Debt Restructurings and Vintage Disclosures. This ASU eliminates the accounting guidance for troubled debt restructurings by creditors
that have adopted ASU 2016-13, Measurement of Credit Losses on Financial Instruments. This ASU also enhances the disclosure requirements
for certain loan refinancing and restructurings by creditors when a borrower is experiencing financial difficulty. In addition, the ASU
amends the guidance on vintage disclosures to require entities to disclose current period gross write-offs by year of origination for
financing receivables and net investments in leases within the scope of ASC 326-20. The ASU is effective for annual periods beginning
after December 15, 2022, including interim periods within those fiscal years. Adoption of the ASU would be applied prospectively. Early
adoption is also permitted, including adoption in an interim period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is currently evaluating the impact
that the standards mentioned above will have on its consolidated financial statements.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiscalPeriod', window );">Fiscal Year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Fiscal Year</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company changed its fiscal year from the period beginning on October
1st and ending on September 30th to the period beginning on January 1st and ending on December 31st, beginning January 1, 2018.&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryPolicyTextBlock', window );">Inventory</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Inventory</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Inventory consists of raw materials, work-in-process,
finished goods, and merchandise. Inventories are stated at the lower of cost or market and valued on a moving weighted average cost basis.
Market is determined based on net realizable value. The Company periodically reviews the age and turnover of its inventory to determine
whether any inventory has become obsolete or has declined in value, and incurs a charge to operations for known and anticipated inventory
obsolescence.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermEquityInvestmentPolicy', window );">Long-term Equity Investment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Long-term Equity Investment</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company acquires the equity investments to
promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the
Company does not have control over the investees as:</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity method investments
    when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of
    the income or loss is recognized monthly and is recorded in gains (losses) on equity investments.</span></td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-marketable cost method
    investments when the equity method does not apply.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Significant judgment is required to identify
whether an impairment exists in the valuation of the Company&#8217;s non-marketable equity investments, and therefore the Company considers
this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant
impact on the investee&#8217;s fair value. Qualitative analysis of its investments involves understanding the financial performance and
near-term prospects of the investee, changes in general market conditions in the investee&#8217;s industry or geographic area, and the
management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using
the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies
and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates
regarding the investees&#8217; revenue, costs, and discount rates. The Company&#8217;s assessment of these factors in determining whether
an impairment exists could change in the future due to new developments or changes in applied assumptions.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy', window );">Post-retirement and post-employment benefits</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Post-retirement and post-employment benefits</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s subsidiaries in Taiwan adopted
the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#8220;Act&#8221;) in Taiwan. Such labor regulations
require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of the worker&#8217;s
monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees&#8217; salaries to the employees&#8217;
pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts for such employee
benefits, which were expensed as incurred, were $13,031 and $11,375&#160;for the years ended December 31, 2022 and 2021, respectively.
Other than the above, the Company does not provide any other post-retirement or post-employment benefits.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CompensationRelatedCostsPolicyTextBlock', window );">Stock-based Compensation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Stock-based Compensation</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company measures expense associated with all
employee stock-based compensation awards using a fair value method and recognizes such expense in the consolidated financial statements
on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221;.
Total employee stock-based compensation expenses were $1,241,930 and $2,675,205 for the years ended December 31, 2022 and 2021, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221; and FASB ASC Topic 505-50 &#8220;Equity-Based
Payments to Non-Employees&#8221; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $5,794,848 and $2,631,550 for the years ended December 31, 2022 and 2021, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_BeneficialConversionFeature">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for beneficial conversion feature.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_BeneficialConversionFeature</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ConcentrationOfClientsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ConcentrationOfClientsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ConstructioninProgressPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for construction-in-progress.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ConstructioninProgressPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ForwardStockSplitsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for forward stock splits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ForwardStockSplitsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LongTermEquityInvestmentPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for long-term equity investment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LongTermEquityInvestmentPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OtherThanTemporaryImpairmentPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for other than temporary impairment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OtherThanTemporaryImpairmentPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_StockReverseSplitPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for Stock Reverse Split.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_StockReverseSplitPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_TranslationAdjustmentPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for translation adjustment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_TranslationAdjustmentPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for valuation of deferred tax assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BasisOfAccountingPolicyPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BasisOfAccountingPolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Entity's cash and cash equivalents accounting policy with respect to restricted balances. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(1)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for commitments and contingencies, which may include policies for recognizing and measuring loss and gain contingencies.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 954<br> -SubTopic 450<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480598/954-450-50-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 460<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482425/460-10-50-8<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CompensationRelatedCostsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for salaries, bonuses, incentive awards, postretirement and postemployment benefits granted to employees, including equity-based arrangements; discloses methodologies for measurement, and the bases for recognizing related assets and liabilities and recognizing and reporting compensation expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b),(f(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_CompensationRelatedCostsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskCreditRisk">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for credit risk.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 825<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480981/942-825-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskCreditRisk</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy related to debt. Includes, but is not limited to, debt issuance costs, the effects of refinancings, method of amortizing debt issuance costs and original issue discount, and classifications of debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 470<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481544/470-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerSharePolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-2<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;">us-gaap_EarningsPerSharePolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentsPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for equity method of accounting for investments and other interests. Investment includes, but is not limited to, unconsolidated subsidiary, corporate joint venture, noncontrolling interest in real estate venture, limited partnership, and limited liability company. Information includes, but is not limited to, ownership percentage, reason equity method is or is not considered appropriate, and accounting policy election for distribution received.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 21D<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-21D<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentsPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueMeasurementPolicyPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for fair value measurements of financial and non-financial assets, liabilities and instruments classified in shareholders' equity. Disclosures include, but are not limited to, how an entity that manages a group of financial assets and liabilities on the basis of its net exposure measures the fair value of those assets and liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueMeasurementPolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiscalPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for determining an entity's fiscal year or other fiscal period. This disclosure may include identification of the fiscal period end-date, the length of the fiscal period, any reporting period lag between the entity and its subsidiaries, or equity investees. If a reporting lag exists, the closing date of the entity having a different period end is generally noted, along with an explanation of the necessity for using different closing dates. Any intervening events that materially affect the entity's financial position or results of operations are generally also disclosed.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiscalPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for (1) transactions denominated in a currency other than the reporting enterprise's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting, and (3) remeasurement of the financial statements of a foreign reporting enterprise in a hyperinflationary economy.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//830/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for goodwill and intangible assets. This accounting policy also may address how an entity assesses and measures impairment of goodwill and intangible assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 30<br> -Topic 350<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482665/350-30-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 360<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 5.CC)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480091/360-10-S99-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 05<br> -Paragraph 4<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482338/360-10-05-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(h)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 17<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-17<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482525/740-10-45-25<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482525/740-10-45-28<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 19<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-19<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 20<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-20<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of inventory accounting policy for inventory classes, including, but not limited to, basis for determining inventory amounts, methods by which amounts are added and removed from inventory classes, loss recognition on impairment of inventories, and situations in which inventories are stated above cost.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483489/210-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483426/235-10-50-4<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 912<br> -SubTopic 330<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482105/912-330-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 330<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//330/tableOfContent<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 330<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483080/330-10-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 330<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483080/330-10-50-4<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 6<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 270<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482989/270-10-45-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for plans, other than pension plans, that provide postretirement benefits (including both defined benefit and defined contribution plans). This accounting policy may address (1) the types of plans sponsored by the entity, and the benefits provided by each plan (2) groups that participate in (or are covered by) each plan (3) how plan assets, liabilities and expenses are measured, including the use of any actuaries and (4) significant assumptions used by the entity to value plan assets and liabilities and how such assumptions are derived.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 70<br> -Publisher FASB<br> -URI https://asc.fasb.org//715-70/tableOfContent<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 60<br> -Publisher FASB<br> -URI https://asc.fasb.org//715-60/tableOfContent<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 80<br> -Publisher FASB<br> -URI https://asc.fasb.org//715-80/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PostemploymentBenefitPlansPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for postemployment benefits. Postemployment benefits are benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement, except for: a) benefits provided through a pension or postretirement benefit plan, b) individual deferred compensation arrangements, c) special or contractual termination benefits, and d) stock compensation plans.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 712<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//712/tableOfContent<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PostemploymentBenefitPlansPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PriorPeriodReclassificationAdjustmentDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for reclassification affecting comparability of financial statement. Excludes amendment to accounting standards, other change in accounting principle, and correction of error.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 205<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483504/205-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PriorPeriodReclassificationAdjustmentDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480321/958-360-50-6<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480321/958-360-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ResearchAndDevelopmentExpensePolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for costs it has incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 730<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 05<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483044/730-10-05-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ResearchAndDevelopmentExpensePolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueRecognitionPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for revenue. Includes revenue from contract with customer and from other sources.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483426/235-10-50-4<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (e)<br> -SubTopic 10<br> -Topic 235<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483426/235-10-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueRecognitionPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for award under share-based payment arrangement. Includes, but is not limited to, methodology and assumption used in measuring cost.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(v)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.C.Q3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479830/718-10-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.D.1.Q5)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479830/718-10-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.D.3.Q2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479830/718-10-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.D.2.Q6)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479830/718-10-S99-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org//718/tableOfContent<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TradeAndOtherAccountsReceivablePolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for accounts receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481569/310-20-50-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11B<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 310<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -SubTopic 10<br> -Topic 310<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-6<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 15<br> -Subparagraph (d)<br> -SubTopic 10<br> -Topic 310<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481962/310-10-50-15<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TradeAndOtherAccountsReceivablePolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UseOfEstimates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-9<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-4<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-11<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-12<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482861/275-10-50-8<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UseOfEstimates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>48
<FILENAME>R28.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383958888960">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Summary of Significant Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock', window );">Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives</a></td>
<td class="text">Depreciation is calculated on the straight-line method, including property and equipment
under capital leases, generally based on the following useful lives:<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="padding-bottom: 1.5pt; text-align: center; width: 83%">&#160;</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: 15%"><span style="font-size: 10pt"><b>Estimated Life<br/>
in Years</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 10pt">Buildings and leasehold improvements</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">5 ~ 50</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-size: 10pt">Machinery and equipment</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">5 ~ 10</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 10pt">Office equipment</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-size: 10pt">3 ~ 6</span></td></tr>
  </table><span></span>
</td>
<td class="text">Depreciation is calculated on the straight-line method, including property and equipment
under capital leases, generally based on the following useful lives:<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="width: 91%; text-align: justify">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 9%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Estimated<br/>
Life in<br/>
 Years</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Buildings and leasehold
    improvements</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5 ~ 50</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Machinery and equipment</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5 ~ 10</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office equipment</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 ~ 6</span></td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of property and equipment estimated useful life.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>49
<FILENAME>R29.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383960197328">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property and Equipment (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentTextBlock', window );">Schedule of Property and Equipment</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property
and equipment as of September 30, 2023 and December 31, 2022 are summarized as follows:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Land</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">344,522</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">361,193</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Construction-in-Progress</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,400,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-261">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Buildings and leasehold improvements</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,221,105</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,226,687</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Machinery and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,132,876</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,116,789</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Office equipment</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">166,027</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">173,766</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,264,530</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,878,435</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Less: accumulated depreciation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,310,594</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,304,457</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt">Property and equipment, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">7,953,936</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">573,978</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><span></span>
</td>
<td class="text">Property and
equipment as of December 31, 2022 and 2021 are summarized as follows:<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Land</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">361,193</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">400,091</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Buildings and leasehold improvements</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,226,687</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,235,061</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Machinery and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,116,789</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,013,376</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt">Office equipment</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">173,766</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">191,824</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,878,435</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,840,352</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt">Less: accumulated depreciation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,304,457</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,314,471</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt">Property and equipment, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">573,978</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">525,881</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>50
<FILENAME>R30.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383945910208">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermInvestmentsAbstract', window );"><strong>Long-Term Investments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks', window );">Schedule of Ownership Percentages of Each Investee</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
ownership percentages of each investee are listed as follows:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Ownership percentage</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">September&#160;30,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: center">Accounting</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Name of related party</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">treatments</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Braingenesis Biotechnology Co., Ltd.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">0.22</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">0.22</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 11%; text-align: center">Cost Method</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Genepharm Biotech Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.92</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.92</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center">Cost Method</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">BioHopeKing Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8.03</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8.03</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center">Cost Method</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">BioFirst Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">23.53</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21.77</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center">Equity&#160;Method</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Rgene Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">28.85</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">28.85</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center">Equity Method</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><span></span>
</td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The ownership percentages of each investee are listed as follows:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Ownership percentage</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: center">Accounting</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Name of related party</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">treatments</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Braingenesis Biotechnology Co., Ltd.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">0.22</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">0.22</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 11%; text-align: center">Cost Method</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Genepharm Biotech Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.92</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.92</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center">Cost Method</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">BioHopeKing Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8.03</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8.03</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center">Cost Method</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">BioFirst Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21.77</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21.77</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center">Equity&#160;Method</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Rgene Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">28.85</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">28.85</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center">Equity Method</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfExtentInvesteeReliesTableTextBlock', window );">Schedule of Extent the Investee Relies</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
extent the investee relies on the company for its business are summarized as follows:</span><table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid; width: 35%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name of
    related party</b></span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 63%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The extent
    the investee relies on the Company for its business </b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Braingenesis Biotechnology Co., Ltd.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Genepharm Biotech Corporation</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioHopeKing Corporation</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loaned from investee and provides research and development support service</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></td></tr>
  </table><span></span>
</td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The extent the investee relies on the company for its business are summarized as follows:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid; width: 34%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name
    of related party</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 65%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The
    extent the investee relies on the Company for its business &#160;</b></span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Braingenesis Biotechnology Co., Ltd.</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></td></tr>
  <tr>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Genepharm Biotech Corporation</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioHopeKing Corporation</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></td></tr>
  <tr>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loaned from the investee and provides research and development support service</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b>&#160;&#160;</b></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfLongTermInvestmentTableTextBlock', window );">Schedule of Long-Term Investment</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Long-term
investment mainly consists of the following:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Non-marketable Cost Method Investments, net</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Braingenesis Biotechnology Co., Ltd.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">6,838</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">7,169</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Genepharm Biotech Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,876</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21,887</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">BioHopeKing Corporation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">775,491</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">813,014</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Sub total</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">803,205</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">842,070</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Equity Method Investments, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">BioFirst Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,874,190</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-262">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Rgene Corporation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-263">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-264">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,677,395</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">842,070</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Long-term investment mainly consists of the following:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Non-marketable Cost Method Investments, net</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; width: 76%; text-align: left">Braingenesis Biotechnology Co., Ltd.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">7,169</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">7,941</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">Genepharm Biotech Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21,887</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">24,244</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">BioHopeKing Corporation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">813,014</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">900,570</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; text-align: left">Subtotal</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">842,070</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">932,755</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0in; text-align: left">Equity Method Investments, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">BioFirst Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-300">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-301">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Rgene Corporation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-302">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-303">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">842,070</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">932,755</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfCondensedBalanceSheetTableTextBlock', window );">Schedule of Balance Sheet</a></td>
<td class="text">Balance
Sheet<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September&#160;30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Current Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,690,060</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,543,152</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Non-current Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">651,221</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">739,472</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,236,708</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,663,051</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Non-current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">366,634</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">103,447</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Stockholders&#8217; Equity (Deficit)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(262,061</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(483,874</td><td style="text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Current Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">56,091</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">68,302</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Non-current Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">239,594</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">303,893</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,407,204</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,478,868</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Non-current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,465</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,441</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Shareholders&#8217; Deficit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,112,984</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,109,114</td><td style="text-align: left">)</td></tr>
  </table><span></span>
</td>
<td class="text"><i>Balance Sheet</i><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Current Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,543,151</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,205,669</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Noncurrent Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">739,472</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">959,454</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,663,051</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,909,703</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Noncurrent Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">103,447</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">32,522</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Stockholders&#8217; Equity</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">483,874</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">222,898</td><td style="text-align: left">&#160;</td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Current Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">68,302</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">73,452</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Noncurrent Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">303,893</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">374,423</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,478,868</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,934,786</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Noncurrent Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,441</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-304">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Shareholders&#8217; Deficit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,481,309</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,486,911</td><td style="text-align: left">)</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfCondensedIncomeStatementTableTextBlock', window );">Schedule of Statement of Operation</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Statement
of Operations</i></span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Nine months Ended<br/> September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">739</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">23,079</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Gross profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">291</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,747</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net loss</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(986,181</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(993,643</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Share of losses from investments accounted for using the equity method</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-265">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-266">-</div></td><td style="text-align: left">&#160;</td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Nine months Ended<br/> September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net sales</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-267">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-268">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Gross Profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-269">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-270">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net loss</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(231,445</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(450,995</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Share of loss from investments accounted for using the equity method</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-271">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-272">-</div></td><td style="text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
<td class="text"><i>Statement of operation</i><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">30,162</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">26,693</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Gross profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,239</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,348</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net loss</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,274,539</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,276,892</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Share of losses from investments accounted for using the equity method</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-305">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(269,844</td><td style="text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net sales</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-306">&#160;&#160;&#160;-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-307">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Gross Profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-308">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-309">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net loss</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(1,550,123</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(576,514</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Share of loss from investments accounted for using the equity method</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-310">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-311">-</div></td><td style="text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentsTextBlock', window );">Schedule of Components of Losses on Equity Investments</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
components of losses on equity investments for each period were as follows:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="font-size: 11pt; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td colspan="5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Nine months Ended<br/>
 September&#160;30,</b></span></td><td style="padding-bottom: 1.5pt; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 11pt; text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center; font-size: 11pt">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: center">&#160;</td><td colspan="5" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Unaudited)</b></span></td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Share of equity method investee losses</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-273">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-274">-</div></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
<td class="text">The components of losses on equity investments
for each period were as follows:<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Share of equity method investee losses</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-312">&#160;&#160;&#160;&#160;&#160;&#160;-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(269,844</td><td style="width: 1%; text-align: left">)</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfExtentInvesteeReliesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Schedule of extent the investee relies.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfExtentInvesteeReliesTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfLongTermInvestmentTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfLongTermInvestmentTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfCondensedBalanceSheetTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of condensed balance sheet, including, but not limited to, balance sheets of consolidated entities and consolidation eliminations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 12<br> -Subsection 04<br> -Paragraph (a)<br> -Publisher SEC<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfCondensedBalanceSheetTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>srt_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfCondensedIncomeStatementTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of condensed income statement, including, but not limited to, income statements of consolidated entities and consolidation eliminations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 12<br> -Subsection 04<br> -Paragraph (a)<br> -Publisher SEC<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfCondensedIncomeStatementTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>srt_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of equity method investments including, but not limited to, name of each investee or group of investments, percentage ownership, difference between recorded amount of an investment and the value of the underlying equity in the net assets, and summarized financial information.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermInvestmentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermInvestmentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>51
<FILENAME>R31.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383953272992">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Bank Loans (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansPayableAbstract', window );"><strong>Bank Loans [ Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfShortTermDebtTextBlock', window );">Schedule of Short-Term Bank Loan</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term
bank loan consists of the following:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">September&#160;30,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Cathay United Bank</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">232,500</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">243,750</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">CTBC Bank</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">620,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">650,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Cathay Bank</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-275">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,000,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">852,500</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,893,750</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term bank loan consists of the following:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Cathay United Bank</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">243,750</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">270,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">CTBC Bank</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">650,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">720,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Cathay Bank</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,000,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">650,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,893,750</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,640,000</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansPayableAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LoansPayableAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfShortTermDebtTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of short-term debt arrangements (having initial terms of repayment within one year or the normal operating cycle, if longer) including: (1) description of the short-term debt arrangement; (2) identification of the lender or type of lender; (3) repayment terms; (4) weighted average interest rate; (5) carrying amount of funds borrowed under the specified short-term debt arrangement as of the balance sheet date; (6) description of the refinancing of a short-term obligation when that obligation is excluded from current liabilities in the balance sheet; and (7) amount of a short-term obligation that has been excluded from current liabilities in the balance sheet because of a refinancing of the obligation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfShortTermDebtTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>52
<FILENAME>R32.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383953256800">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Parties Transactions (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsAbstract', window );"><strong>Related Parties Transactions [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock', window );">Schedule of Related Parties of the Company with whom Transactions</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
related parties of the company with whom transactions are reported in these financial statements are as follows:</span><table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid; padding-left: 0.125in; text-indent: -0.125in; width: 30%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name of
    entity or Individual</b></span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: left; width: 68%; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Relationship
    with the Company and its subsidiaries</b></span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation (the
    &#8220;BioFirst&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst (Australia) Pty
    Ltd. (the &#8220;BioFirst (Australia)&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation (the
    &#8220;Rgene&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene; the Chairman of Rgene is Mr. Tsung-Shann Jiang</span></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">YuanGene Corporation (the
    &#8220;YuanGene&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Controlling beneficiary shareholder of the Company</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">AsiaGene Corporation (the
    &#8220;AsiaGene&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eugene Jiang</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Former President and Chairman</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Keypoint Technology Ltd.
    (the &#8220;Keypoint&#8217;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Chairman of Keypoint is Eugene Jiang&#8217;s mother.</span></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lion Arts Promotion Inc.
    (the &#8220;Lion Arts&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yoshinobu Odaira (the &#8220;Odaira&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director of the Company</span></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">GenePharm Inc. (the &#8220;GenePharm&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr. George Lee, Board Director of BioKey, is the Chairman of GenePharm.</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Euro-Asia Investment &amp;
    Finance Corp Ltd. (the &#8220;Euro-Asia&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">LBG USA, Inc. (the &#8220;LBG
    USA&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">LionGene Corporation (the
    &#8220;LionGene&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kimho Consultants Co.,
    Ltd. (the &#8220;Kimho&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Jiangs</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company; the Chairman of Rgene; the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst <br/> <br/> Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#8217;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc. <br/> <br/> Mr. Eugene Jiang is Mr. and Ms. Jiang&#8217;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc. <br/> <br/> Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#8217;s sibling and the director of the Company. <br/> <br/> Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#8217;s sibling.</span></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amkey Ventures, LLC (&#8220;Amkey&#8221;)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioLite Japan</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity controlled by controlling beneficiary shareholder of ABVC</span></td></tr>
  <tr>
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioHopeKing Corporation</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity controlled by controlling beneficiary shareholder of ABVC</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC BioPharma (HK), Limited</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An entity 100% owned by Mr. Tsung-Shann Jiang</span></td></tr>
  </table><span></span>
</td>
<td class="text">The related parties of the company with whom
transactions are reported in these financial statements are as follows:<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="border-bottom: black 1.5pt solid; padding-top: 3pt; text-align: left; vertical-align: bottom; width: 34%; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name
    of entity or Individual</b></span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 3pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; padding-top: 3pt; vertical-align: bottom; width: 65%; text-align: center; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Relationship
    with the Company and its subsidiaries</b></span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation (the
    &#8220;BioFirst&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst
    (Australia) Pty Ltd. (the &#8220;BioFirst (Australia)&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation (the
    &#8220;Rgene&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">YuanGene Corporation (the
    &#8220;YuanGene&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Controlling beneficiary shareholder of the Company</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">AsiaGene Corporation (the
    &#8220;AsiaGene&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eugene Jiang</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Former President and Chairman</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Keypoint Technology Ltd.
    (the &#8220;Keypoint&#8217;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Chairman of Keypoint is Eugene Jiang&#8217;s mother.</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lion Arts Promotion Inc.
    (the &#8220;Lion Arts&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yoshinobu Odaira (the &#8220;Odaira&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director of the Company</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">GenePharm Inc. (the &#8220;GenePharm&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr. George Lee, Board Director of Biokey, is the Chairman of GenePharm.</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Euro-Asia
    Investment &amp; Finance Corp Ltd. (the &#8220;Euro-Asia&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">LBG USA, Inc. (the &#8220;LBG
    USA&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">LionGene Corporation (the
    &#8220;LionGene&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kimho Consultants Co.,
    Ltd. (the &#8220;Kimho&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Jiangs</p></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; text-align: justify; vertical-align: top; padding-bottom: 3pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company and Rgene, the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#8217;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Eugene Jiang is Mr. and Ms. Jiang&#8217;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#8217;s sibling and the director of the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#8217;s sibling.</p></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amkey Ventures, LLC (&#8220;Amkey&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioLite Japan</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity controlled by controlling beneficiary shareholder of ABVC</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">BioHopeKing Corporation</td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt">Entity controlled by controlling beneficiary shareholder of ABVC</td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC BioPharma (HK), Limited</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An entity 100% owned by Mr. Tsung-Shann Jiang</span></td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock', window );">Schedule of Accounts Receivable Due from Related Parties</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts
receivable due from related parties consisted of the following as of the periods indicated:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">GenePharm Inc.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-276">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">142,225</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">Rgene</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">624,373</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">615,118</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">624,373</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">757,343</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p><span></span>
</td>
<td class="text">Accounts receivable due from related parties
consisted of the following as of the periods indicated:<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">GenePharm Inc.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">142,225</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">142,225</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Rgene</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">615,118</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,374</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Amkey</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-313">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">800</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 0.125in">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">757,343</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">145,399</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b>&#160;</b></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock', window );">Schedule of Revenue Due from Related Parties</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue
due from related parties consisted of the following as of the periods indicated:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-bottom: 1.5pt">Rgene</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">1,900</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">307,788</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">1,900</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">307,788</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfDebtTableTextBlock', window );">Schedule of Due from Related Parties - Current</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Due
from related&#8211;party - Current</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; padding-bottom: 1.5pt">Rgene</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">535,046</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">513,819</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">535,046</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">513,819</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
<td class="text">Due from related party- Current<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; padding-bottom: 1.5pt">Rgene</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">513,819</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-314">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</div></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 9pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">513,819</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><div style="-sec-ix-hidden: hidden-fact-315">-</div></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock', window );">Schedule of Due from Related Parties - Non Current</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Due
from related parties &#8211; Non-Current</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">BioFirst (Australia)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">822,781</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">752,655</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">BioHopeKing Corporation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">107,615</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">112,822</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; padding-left: 9.25pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">930,396</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">865,477</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
<td class="text">Due from related parties- Noncurrent<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%">Rgene</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">49,110</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">BioFirst (Australia)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,028,556</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">491,816</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">BioHopeKing Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">112,822</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">124,972</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">LBG USA</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-316">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">675</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">BioLite Japan</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-317">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">150,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">Keypoint</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-318">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,610</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; padding-left: 9pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">1,141,378</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">818,183</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty', window );">Schedule of Amount Due to Related Parties</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amount
due to related parties consisted of the following as of the periods indicated:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">September 30,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">BioFirst Corporation</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">315,947</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">188,753</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">The Jiangs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19,789</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19,789</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Due to shareholders</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">144,460</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">151,450</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 9.25pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">480,196</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">359,992</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
<td class="text">Amount due to related parties consisted of the
following as of the periods indicated:<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">BioFirst Corporation</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">188,753</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">40,878</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">BioFirst (Australia)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">275,901</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">132,443</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>AsiaGene</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-319">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">24,017</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>YuanGene</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-320">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,205</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">The Jiangs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19,789</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,750</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-align: left">Due to shareholders</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">151,450</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">168,131</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">635,893</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">393,424</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfRevenueFromRelatedPartyTableTextBlock', window );">Schedule of Revenue from Related Party</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"><span style="text-decoration:underline">Revenue from related party</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Year
                                            Ended<br/> December 31,</b></p>

</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; padding-bottom: 1.5pt">Rgene</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">904,043</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,373</span><span style="font-size: 10pt">&#160;</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 9pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">904,043</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">2,373</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of related party transactions. Amount due to related party.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of information revenue due from related party.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfRevenueFromRelatedPartyTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Schedule of Revenue from related party.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfRevenueFromRelatedPartyTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.3,4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfDebtTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of information pertaining to short-term and long-debt instruments or arrangements, including but not limited to identification of terms, features, collateral requirements and other information necessary to a fair presentation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfDebtTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>53
<FILENAME>R33.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383955542704">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Taxes [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock', window );">Schedule of Income Tax Expense</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Income
tax expense for the nine-month period ended September 30, 2023 and 2022 consisted of the following:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Nine months Ended<br/> September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Current:</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Federal</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="width: 76%">State</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-277">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,600</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-278">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-279">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Total Current</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-280">-</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,600</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Deferred:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Federal</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>State</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-281">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-282">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">80,696</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(166,696</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Total Deferred</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">80,696</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(166,696</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Total provision for (benefit from) income taxes</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">80,696</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(165,096</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  </table><span></span>
</td>
<td class="text">Income tax expense for the years ended
December 31, 2022 and 2021 consisted of the following:<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Current:</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Federal</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-321">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-322">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="width: 76%">State</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,400</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">800</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-323">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-324">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Total Current</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,400</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">800</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Deferred:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Federal</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-325">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-326">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>State</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-327">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-328">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">795,378</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(187,055</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Total Deferred</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">795,378</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(187,055</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Total provision for income taxes</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">797,778</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(186,255</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock', window );">Schedule of Deferred Tax Assets (Liability)</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred
tax assets (liability) as of September 30, 2023 and December 31, 2022 consist approximately of:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Loss on impairment of Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">679,428</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">709,961</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Net operating loss carryforwards</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,713,161</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,866,623</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Operating lease liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">213,482</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">213,482</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Operating lease assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(213,482</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(213,482</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Deferred tax assets, Gross</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,392,589</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,576,584</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Valuation allowance</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,358,333</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,459,474</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Deferred tax assets, net</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">34,256</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">117,110</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
<td class="text">Deferred tax assets (liability) as of December 31, 2022
and December 31, 2021 consist approximately of:<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">December&#160;31,</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Loss on impairment of Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">709,961</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">741,390</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Net operating loss carryforwards </td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,866,623</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,801,363</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Tax credit of investment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-329">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">698,187</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Operating lease liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">213,482</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-330">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Operating lease assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(213,482</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-331">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Deferred tax assets, Gross</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,576,584</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,240,940</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Valuation allowance</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,459,474</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,259,028</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Deferred tax assets, net</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">117,110</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">981,912</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Paragraph 9<br> -Section 50<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Paragraph 12<br> -Section 50<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>54
<FILENAME>R34.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383953117776">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationAbstract', window );"><strong>Stock Options [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock', window );">Schedule of Options Issued and Outstanding</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Options
issued and outstanding as of December 31, 2022, and their activities during the year then ended are as follows:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of<br/> Underlying<br/> Shares</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-<br/> Average<br/> Exercise<br/> Price<br/> Per Share</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-<br/> Average<br/> Contractual<br/> Life<br/> Remaining<br/> in Years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Aggregate<br/> Intrinsic<br/> Value</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%">Outstanding as of January 1, 2022</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,825,184</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2.70</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%; font-size: 12pt">&#160;</td>
    <td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 9%; font-size: 12pt; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;</td><td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-283">-</div></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">761,920</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-284">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-285">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">Outstanding as of December 31, 2022</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,587,104</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">2.79</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">8.74</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-286">-</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">Exercisable as of December 31, 2022</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,587,104</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">2.79</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">8.74</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-287">-</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Vested and expected to vest</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,587,104</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">$</td><td style="padding-bottom: 4pt; text-align: right">2.79</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">8.74</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-288">-</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
<td class="text">Options issued and outstanding as of December 31, 2022, and their activities
during the year then ended are as follows:<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Weighted-</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Weighted-</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Contractual</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Number&#160;of</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Exercise</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Life</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Aggregate</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Underlying<br/> Shares</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Price<br/> Per&#160;Share</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Remaining<br/> in Years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Intrinsic<br/> Value</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%">Outstanding as of January 1, 2022</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,825,184</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2.70</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">761,920</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-332">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-333">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">Outstanding as of December 31, 2022</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,587,104</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">2.79</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">8.74</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">-</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">Exercisable as of December 31, 2022</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,587,104</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">2.79</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">8.74</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">-</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Vested and expected to vest</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,587,104</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">$</td><td style="padding-bottom: 4pt; text-align: right">2.79</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">8.74</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">-</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock', window );">Schedule of Fair Value of Stock Options Granted</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
fair value of stock options granted for the year ended December 31, 2022 was calculated using the Black-Scholes option-pricing model
applying the following assumptions:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Year ended</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left">Risk free interest rate</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2.79</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Expected term (in years)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5.00</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Dividend yield</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Expected volatility</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">83.86</td><td style="text-align: left">%</td></tr>
  </table><span></span>
</td>
<td class="text">The fair value of stock options granted for the
years ended December 31, 2022 and 2021 was calculated using the Black-Scholes option-pricing model applying the following assumptions:<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year ended<br/> December 31</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Risk free interest rate</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2.79</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1.13</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Expected term (in years)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5.00</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Dividend yield</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Expected volatility</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">83.86</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">108.51</td><td style="text-align: left">%</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -SubTopic 10<br> -Topic 718<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)<br> -SubTopic 10<br> -Topic 718<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 718<br> -SubTopic 10<br> -Subparagraph (f)(2)<br> -Name Accounting Standards Codification<br> -Paragraph 2<br> -Section 50<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>55
<FILENAME>R35.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383957099472">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loss Per Share (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareAbstract', window );"><strong>Loss Per Share [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock', window );">Schedule of Loss Per Share</a></td>
<td class="text">Diluted loss
per share is computed by dividing net loss by the weighted-average number of common stock and dilutive potential common stock outstanding
during the three and nine months ended September 30, 2023 and 2022.<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the Three Months Ended</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September 30,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Numerator:</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net loss attributable to ABVC&#8217;s common stockholders</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(3,317,516</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(3,704,864</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Denominator:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Weighted-average shares outstanding:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Weighted-average shares outstanding - Basic</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">4,055,345</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">3,257,912</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Stock options</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-289">&#8211;</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-290">&#8211;</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Weighted-average shares outstanding - Diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">4,055,345</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">3,257,912</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Loss per share</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">-Basic</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(0.82</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(1.14</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">-Diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(0.82</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(1.14</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the Nine Months Ended</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September&#160;30,<br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September&#160;30,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Numerator:</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net loss attributable to ABVC&#8217;s common stockholders</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(7,404,722</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(11,559,301</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Denominator:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Weighted-average shares outstanding:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Weighted-average shares outstanding - Basic</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">3,555,474</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">3,119,795</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Stock options</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-291">&#8211;</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-292">&#8211;</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Weighted-average shares outstanding - Diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">3,555,474</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">3,119,795</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Loss per share</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">-Basic</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(2.08</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(3.71</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">-Diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(2.08</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(3.71</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  </table><span></span>
</td>
<td class="text">Diluted loss per share is computed by dividing net loss
by the weighted-average number of common shares and dilutive potential common shares outstanding during the years ended December 31, 2022
and 2021.<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the Year Ended</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Numerator:</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net loss attributable to ABVC&#8217;s common stockholders</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(16,423,239</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(12,838,813</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Denominator:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Weighted-average shares outstanding:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Weighted-average shares outstanding - Basic</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">31,664,600</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">25,053,522</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Stock options</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-334">&#160;</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-335">&#160;</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Weighted-average shares outstanding - Diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">31,664,600</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">25,053,522</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Loss per share</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">-Basic</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(0.52</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(0.51</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">-Diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(0.52</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(0.51</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>56
<FILENAME>R36.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383945904432">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Lease (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LeasesAbstract', window );"><strong>Lease [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLeaseIncomeTableTextBlock', window );">Schedule of Operating Leases have Remaining Lease Terms</a></td>
<td class="text">The Company&#8217;s operating leases have remaining lease terms of up to approximately five
years.<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September&#160;30, <br/> 2023</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31, <br/> 2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left; font-weight: bold">ASSETS</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating lease right-of-use assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">899,817</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,161,141</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold">LIABILITIES</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Operating lease liabilities (current)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">392,666</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">369,314</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Operating lease liabilities (non-current)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">507,151</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">791,827</td><td style="text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
<td class="text">The following provides details of the Company&#8217;s
lease expenses:<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating lease expenses</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">358,576</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">335,208</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Cash paid for amounts included in the measurement of operating lease liabilities</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">358,576</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">335,208</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Weighted Average Remaining Lease Term:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating leases</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.48 years</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.90 years</span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Weighted Average Discount Rate:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Operating leases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.49</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.39</td><td style="text-align: left">%</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LeaseCostTableTextBlock', window );">Schedule of Company&#8217;s Lease Expenses</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following provides details of the Company&#8217;s lease expenses:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Three Months Ended<br/> September&#160;30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating lease expenses</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">96,875</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">87,367</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Nine Months Ended<br/> September&#160;30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating lease expenses</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">288,751</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">261,494</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Nine months Ended <br/> September 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Cash paid for amounts included in the measurement of operating lease liabilities</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">288,751</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">261,494</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  </table><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">September&#160;30, <br/> 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31, <br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Weighted Average Remaining Lease Term:</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating leases</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.04 years</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.48 years</span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Weighted Average Discount Rate:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Operating leases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.53</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.49</td><td style="text-align: left">%</td></tr>
  </table><span></span>
</td>
<td class="text">The Company has no finance leases. The Company&#8217;s
leases primarily include various office and laboratory spaces, copy machine, and vehicles under various operating lease arrangements.
The Company&#8217;s operating leases have remaining lease terms of up to approximately five years.<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#8239;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">ASSETS</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating lease right-of-use assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,161,141</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,471,899</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold">LIABILITIES</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Operating lease liabilities (current)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">369,314</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">347,100</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Operating lease liabilities (noncurrent)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">791,827</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,124,799</td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock', window );">Schedule of Minimum Future Annual Payments Under Non-Cancellable Leases</a></td>
<td class="text"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
minimum future annual payments under non-cancellable leases during the next five years and thereafter, at rates now in force, are as
follows:</span><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operating<br/> leases</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left">2023 (excluding nine months ended September 30, 2023)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">96,585</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">400,432</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">350,693</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">2026</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">56,916</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Thereafter</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-293">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Total future minimum lease payments, undiscounted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">904,626</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Less: Imputed interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,809</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Present value of future minimum lease payments</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">899,817</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
<td class="text">The minimum future annual payments under non-cancellable
leases during the next five years and thereafter, at rates now in force, are as follows:<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operating leases</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left">2023</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">374,478</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">389,613</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">348,837</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">2026</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">56,916</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-336">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Total future minimum lease payments, undiscounted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,169,844</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Less: Imputed interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,703</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Present value of future minimum lease payments</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,161,141</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeaseCostTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LeaseCostTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeasesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LeasesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLeaseIncomeTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of components of income from operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479773/842-30-50-5<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6A<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482964/270-10-50-6A<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLeaseIncomeTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>57
<FILENAME>R37.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383961102192">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Inventory (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_InventoryTablesLineItems', window );"><strong>Convertible Notes Payable Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfInventoryCurrentTableTextBlock', window );">Schedule of Inventory</a></td>
<td class="text">Inventory consists of the following:<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Finished goods</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-294">&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">96,725</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Work-in-process</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-295">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-296">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Raw materials</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-297">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">84,620</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Allowance for inventory valuation and obsolescence loss</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-298">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(155,370</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Inventories, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-299">-</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">25,975</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_InventoryTablesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_InventoryTablesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfInventoryCurrentTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483489/210-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfInventoryCurrentTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>58
<FILENAME>R38.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383953570224">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Organization and Description of Business (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Feb. 08, 2019</div></th>
<th class="th"><div>Feb. 08, 2016</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Jun. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Mar. 31, 2022</div></th>
<th class="th"><div>Jan. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OrganizationandDescriptionofBusinessDetailsLineItems', window );"><strong>Organization and Description of Business (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (3,368,080)<span></span>
</td>
<td class="num">$ (3,776,524)<span></span>
</td>
<td class="num">$ (4,212,455)<span></span>
</td>
<td class="num">$ (8,034,948)<span></span>
</td>
<td class="num">$ (7,580,535)<span></span>
</td>
<td class="num">$ (11,811,472)<span></span>
</td>
<td class="num">$ (16,312,374)<span></span>
</td>
<td class="num">$ (12,035,851)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_WorkingCapitalDeficit', window );">Working capital deficit (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,869,542<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash outflows operating activities (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (3,756,385)<span></span>
</td>
<td class="num">(6,937,322)<span></span>
</td>
<td class="num">$ (7,398,391)<span></span>
</td>
<td class="num">$ (7,597,719)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ExcessStockSharesIssued', window );">Common stock issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">75,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PercentageOfCommonSharesIssuedAndOutstanding', window );">Percentage of common shares issued and outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">73.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteStockSplit', window );">Pre-stock split, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">forward split at a ratio of 1 to 3.141 and increase the number
of our authorized shares of Common Stock<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Pursuant to the Merger, all of the issued and
outstanding common shares of BriVision were converted, at an exchange ratio of 0.2536-for-1, into an aggregate of 166,273,921 (52,936,583
pre-stock split) common shares of the Company and BriVision had become a wholly owned subsidiary of the Company.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CompanyReported', window );">Company reported (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 16,312,374<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Capital', window );">Working capital (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,832,282<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeCollateralRightToReclaimCash', window );">Net cash outflows (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,398,391<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,398,391<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_ShareExchangeAgreementMember', window );">Share Exchange Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OrganizationandDescriptionofBusinessDetailsLineItems', window );"><strong>Organization and Description of Business (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ExcessStockSharesIssued', window );">Common stock issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">164,387,376<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">166,273,921<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CommonStockIssuedBeforeStockSplit', window );">Pre-stock split</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">52,336,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">52,936,583<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PercentageOfCommonSharesIssuedAndOutstanding', window );">Percentage of common shares issued and outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">79.70%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PercentageOfIssuedShareCapital', window );">Percentage of issued share capital</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BriVisionShareholdersMember', window );">BriVision Shareholders [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OrganizationandDescriptionofBusinessDetailsLineItems', window );"><strong>Organization and Description of Business (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ExcessStockSharesIssued', window );">Common stock issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">163,159,952<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CommonStockIssuedBeforeStockSplit', window );">Pre-stock split</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">51,945,225<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_ShareExchangeAgreementOneMember', window );">Share Exchange [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OrganizationandDescriptionofBusinessDetailsLineItems', window );"><strong>Organization and Description of Business (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ExcessStockSharesIssued', window );">Common stock issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">205,519,223<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CommonStockIssuedBeforeStockSplit', window );">Pre-stock split</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">65,431,144<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_MergerAgreementMember', window );">Merger Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OrganizationandDescriptionofBusinessDetailsLineItems', window );"><strong>Organization and Description of Business (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AggregateOfSharesIssued', window );">Aggregate of shares, issued</a></td>
<td class="nump">104,558,777<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_AggregateOfSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total share amount of aggregate of shares, issued.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_AggregateOfSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_CommonStockIssuedBeforeStockSplit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Common stock issued before stock split.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_CommonStockIssuedBeforeStockSplit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_CompanyReported">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_CompanyReported</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OrganizationandDescriptionofBusinessDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OrganizationandDescriptionofBusinessDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PercentageOfCommonSharesIssuedAndOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of common shares issued and outstanding.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PercentageOfCommonSharesIssuedAndOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PercentageOfIssuedShareCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of issued share capital.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PercentageOfIssuedShareCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_WorkingCapitalDeficit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Working capital deficit value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_WorkingCapitalDeficit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Capital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of total capital as defined by regulatory framework.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480696/942-505-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Capital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeCollateralRightToReclaimCash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of right to receive cash collateral under master netting arrangements that have not been offset against derivative liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 13<br> -SubTopic 20<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483444/210-20-55-13<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 20<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483444/210-20-55-20<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (d)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483466/210-20-50-3<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480434/815-10-50-8<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativeCollateralRightToReclaimCash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ExcessStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of excess stock shares of an entity that have been sold or granted to shareholders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ExcessStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-11<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 205<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480767/946-205-45-3<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(1)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 19<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-19<br><br>Reference 16: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 29: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7<br><br>Reference 33: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4J<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4J<br><br>Reference 34: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 4K<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4K<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B<br><br>Reference 37: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-2<br><br>Reference 38: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A<br><br>Reference 39: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteStockSplit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of the stock split arrangement. Also provide the retroactive effect given by a stock split that occurs after the balance date but before the release of financial statements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 4<br> -Subparagraph (SAB Topic 4.C)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityNoteStockSplit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_ShareExchangeAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_ShareExchangeAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BriVisionShareholdersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BriVisionShareholdersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_ShareExchangeAgreementOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_ShareExchangeAgreementOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_MergerAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_MergerAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>59
<FILENAME>R39.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383946490256">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Mar. 21, 2016</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteStockSplit', window );">Forward stock split, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">forward split at a ratio of 1 to 3.141 and increase the number
of our authorized shares of Common Stock<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Pursuant to the Merger, all of the issued and
outstanding common shares of BriVision were converted, at an exchange ratio of 0.2536-for-1, into an aggregate of 166,273,921 (52,936,583
pre-stock split) common shares of the Company and BriVision had become a wholly owned subsidiary of the Company.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityParOrStatedValuePerShare', window );">Common stock, par value (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ExcessStockSharesAuthorized', window );">Common stock authorized (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">360,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityReverseStockSplit', window );">Stock reverse split ratio</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">On July 25, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its common
stock.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
<td class="nump">$ 500,069<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 500,069<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 85,265<span></span>
</td>
<td class="nump">$ 5,828,548<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue', window );">Restricted cash</a></td>
<td class="nump">620,868<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 620,868<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,306,463<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable', window );">Account receivable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">99.76%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">71.89%<span></span>
</td>
<td class="nump">33.38%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_TotalRevenuesPercentage', window );">Total revenues, percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">81.19%<span></span>
</td>
<td class="nump">79.18%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ImpairmentOfEquityInvestments', window );">Impairment of equity investments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LabourPensionFundPercentage', window );">Labor pension fund percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PercentageOfMonthlyContributions', window );">Percentage of monthly contribution</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DefinedBenefitPlanServiceCost', window );">Employee benefits amount</a></td>
<td class="nump">2,566<span></span>
</td>
<td class="nump">$ 3,302<span></span>
</td>
<td class="nump">$ 7,825<span></span>
</td>
<td class="nump">9,948<span></span>
</td>
<td class="nump">$ 13,031<span></span>
</td>
<td class="nump">$ 11,375<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EmployeeBenefitsAndShareBasedCompensation', window );">Employee stock-based compensation expenses</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllocatedShareBasedCompensationExpense', window );">Non-employee stock-based compensation expenses</a></td>
<td class="nump">$ 817,740<span></span>
</td>
<td class="nump">$ 225,740<span></span>
</td>
<td class="nump">$ 1,409,969<span></span>
</td>
<td class="nump">$ 5,143,483<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DefinedBenefitPlanFundedPercentages', window );">Benefit percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RestrictedCashAndCashEquivalents', window );">Restricted cash equivalents</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,306,463<span></span>
</td>
<td class="nump">$ 736,667<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_TotalRevenues', window );">Total revenues percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">93.22%<span></span>
</td>
<td class="nump">46.24%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_StockBasedCompensationForEmployees', window );">Employee stock-based compensation expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,241,930<span></span>
</td>
<td class="nump">$ 2,675,205<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_StockBasedCompensationForNonemployees', window );">Non-employee stock-based compensation expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,794,848<span></span>
</td>
<td class="nump">$ 2,631,550<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsReceivableMember', window );">Accounts Receivable [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AllowanceForExpectedCreditLosses', window );">Allowance for expected credit losses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 113,694<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 194,957<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_TitleOfIndividualAxis=srt_BoardOfDirectorsChairmanMember', window );">Board of Directors [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityReverseStockSplit', window );">Stock reverse split ratio</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">On March 12, 2019, the Board of Directors of the
Company by unanimous written consent in lieu of a meeting approved to i) effect a stock reverse split at the ratio of 1-for-18 (the &#8220;Reverse
Split&#8221;) of both the authorized common stock of the Company (the &#8220;Common Stock&#8221;) and the issued and outstanding Common
Stock<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BiokeyMember', window );">Biokey [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable', window );">Account receivable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">16.62%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_GenePharmInctheGenePharmMember', window );">GenePharm, Inc [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable', window );">Account receivable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">37.48%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_AllowanceForExpectedCreditLosses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Allowance for expected credit losses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_AllowanceForExpectedCreditLosses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_DefinedBenefitPlanFundedPercentages">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of plan assets to benefit obligation of defined benefit plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_DefinedBenefitPlanFundedPercentages</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ImpairmentOfEquityInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Impairment of equity investments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ImpairmentOfEquityInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LabourPensionFundPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of labour pension fund. for example : for the existing and new subscribers who are within the new basic wage cap of INR 15 000, the employer contributes an amount equal to 8.33% of the basic wage to the EPS fund and the central government contributes a subsidy of 1.16% of the salary into the EPS.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LabourPensionFundPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PercentageOfMonthlyContributions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of monthly contribution.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PercentageOfMonthlyContributions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_StockBasedCompensationForEmployees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of stock based compensation for employees.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_StockBasedCompensationForEmployees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_StockBasedCompensationForNonemployees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Stock based compensation for nonemployees.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_StockBasedCompensationForNonemployees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_TotalRevenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_TotalRevenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_TotalRevenuesPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total revenues percentage.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_TotalRevenuesPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllocatedShareBasedCompensationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for award under share-based payment arrangement. Excludes amount capitalized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.F)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479830/718-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_AllocatedShareBasedCompensationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedBenefitPlanServiceCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cost for actuarial present value of benefits attributed to service rendered by employee for defined benefit plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 17<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480482/715-20-55-17<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 18<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480482/715-20-55-18<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (h)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 715<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480506/715-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DefinedBenefitPlanServiceCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeBenefitsAndShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for employee benefit and equity-based compensation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeBenefitsAndShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ExcessStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Maximum number of excess stock shares permitted to be issued.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ExcessStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Ratio of the allowance for doubtful accounts to accounts receivable, expressed as a percentage, for health care organizations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestrictedCashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents restricted as to withdrawal or usage. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(1)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RestrictedCashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents restricted as to withdrawal or usage, classified as current. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteStockSplit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of the stock split arrangement. Also provide the retroactive effect given by a stock split that occurs after the balance date but before the release of financial statements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 4<br> -Subparagraph (SAB Topic 4.C)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityNoteStockSplit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityReverseStockSplit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of the reverse stock split arrangement. Also provide the retroactive effect given by the reverse split that occurs after the balance sheet date but before the release of financial statements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 4<br> -Subparagraph (SAB Topic 4.C)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityReverseStockSplit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquityParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per share amount of par value or stated value of stock classified as temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 480<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480244/480-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (27)<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TemporaryEquityParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsReceivableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsReceivableMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_TitleOfIndividualAxis=srt_BoardOfDirectorsChairmanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_TitleOfIndividualAxis=srt_BoardOfDirectorsChairmanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BiokeyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BiokeyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_GenePharmInctheGenePharmMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_GenePharmInctheGenePharmMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>60
<FILENAME>R40.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383951663328">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=abvc_BuildingsAndLeaseholdImprovementsMember', window );">Buildings and leasehold improvements [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">5 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=abvc_BuildingsAndLeaseholdImprovementsMember', window );">Buildings and leasehold improvements [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life</a></td>
<td class="text">50 years<span></span>
</td>
<td class="text">50 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember', window );">Machinery and equipment [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">5 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember', window );">Machinery and equipment [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life</a></td>
<td class="text">10 years<span></span>
</td>
<td class="text">10 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember', window );">Office equipment [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life</a></td>
<td class="text">3 years<span></span>
</td>
<td class="text">3 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember', window );">Office equipment [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life</a></td>
<td class="text">6 years<span></span>
</td>
<td class="text">6 years<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentUsefulLife">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentUsefulLife</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=abvc_BuildingsAndLeaseholdImprovementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=abvc_BuildingsAndLeaseholdImprovementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>61
<FILENAME>R41.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383950841904">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Collaborative Agreements (Details)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="8">1 Months Ended</th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Jun. 10, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 30, 2018 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 25, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Aug. 15, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Aug. 15, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Aug. 31, 2016 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Aug. 31, 2016 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Jul. 27, 2016 </div>
<div>USD ($)</div>
</th>
<th class="th"><div>Dec. 24, 2018</div></th>
<th class="th">
<div>Sep. 30, 2018 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 25, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>May 26, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Aug. 31, 2016 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Aug. 31, 2016 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Jul. 27, 2016 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2015 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 30, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Feb. 23, 2023 </div>
<div>shares</div>
</th>
<th class="th"><div>Jul. 01, 2022</div></th>
<th class="th">
<div>Aug. 05, 2019 </div>
<div>USD ($) </div>
<div>shares</div>
</th>
<th class="th">
<div>Jun. 30, 2019 </div>
<div>USD ($) </div>
<div>shares</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CollaborativeAgreementsDetailsLineItems', window );"><strong>Collaborative Agreements (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_MilestonePaymentsRoyaltyPercentage', window );">Milestone payments royalty percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12.00%<span></span>
</td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CollaborativeAgreementsDescription', window );">Collaborative agreements, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">In addition to the total of NT$50 million, approximately
equivalent to $1.64 million, BioLite Taiwan is entitled to receive 50% of the future net licensing income or net sales profit.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CoDevAgreementDescription', window );">Co-Dev agreement, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">On December 24, 2018, the Company received the remaining balance of $2,550,000
in the form of newly issued shares of Rgene&#8217;s Common Stock, at the price of NT$50 (approximately equivalent to $1.60 per share),
for an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the
year ended December 31, 2018, the Company has recognized investment loss of $549.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">the Company received the remaining balance of $2,550,000 in
the form of newly issued shares of Rgene&#8217;s Common Stock, at the price of NT$50 (approximately equivalent to $1.64 per share), for
an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the year
ended December 31, 2018, the Company has recognized investment loss of $549.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EligibleToReceivePayments', window );">Eligible to receive payments</a></td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_MilestoneRegulatoryPaymentAmountPeriod', window );">Milestone regulatory payment amount period</a></td>
<td class="text">3 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansPayable', window );">Loan amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_WorkingCapitalConvertibleLoanPercentage', window );">Percentage of working capital convertible loan</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConversionOfStockDescription', window );">Conversion of shares, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The Company may convert the Note at any time into
shares of Rgene&#8217;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the stock
price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares issued (in Shares) | shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,291,667<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_RgeneCorporationMember', window );">Rgene Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CollaborativeAgreementsDetailsLineItems', window );"><strong>Collaborative Agreements (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">28.85%<span></span>
</td>
<td class="nump">28.85%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12.80%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abvc_BHKCoDevelopmentAgreementMember', window );">BHK Co-Development Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CollaborativeAgreementsDetailsLineItems', window );"><strong>Collaborative Agreements (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_MilestonePayments', window );">Milestone payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 31,649,000<span></span>
</td>
<td class="nump">$ 10,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 31,649,000<span></span>
</td>
<td class="nump">$ 10,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement', window );">Description of payment settlement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#9679;Upon the signing of the BHK Co-Development Agreement: $1 million, or 10% of total payment

    &#160;
    &#9679;
    Upon the first Investigational
    New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or
    10% of total payment


    &#160;
    &#9679;
    At the completion of first
    phase II clinical trial: $1 million, or 10% of total payment


    &#160;
    &#9679;
    At the initiation of phase
    III of clinical trial research: $3 million, or 30% of total payment


    &#160;
    &#9679;
    Upon the New Drug Application
    (NDA) submission: $4 million, or 40% of total payment
  <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#9679;Upon the signing of the BHK
Co-Development Agreement: $1 million, or 10% of total payment
&#9679;Upon the first Investigational
New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or 10%
of total payment

&#9679;At the completion of first
phase II clinical trial: $1 million, or 10% of total payment

&#9679;At the initiation of phase
III of clinical trial research: $3 million, or 30% of total payment

&#9679;Upon the New Drug Application
(NDA) submission: $4 million, or 40% of total payment
<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_UpfrontCashPayment', window );">Upfront cash payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PercentageOfPaymentsUnderCodevelopmentAgreement', window );">Percentage of payments under co-development agreement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_IssuanceOfStockValue', window );">Total cash amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CollaborativeAgreementsDescription', window );">Collaborative agreements, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">In 2015, the Company recognized the cash receipt
in a total of NT$50 million, approximately equivalent to $1.6 million, as collaboration revenue when all research, technical, and development
data was delivered to BHK.<span></span>
</td>
<td class="text">In 2015, the Company recognized the cash receipt
in a total of NT$50 million, approximately equivalent to $1.64 million, as collaboration revenue when all research, technical, and development
data was delivered to BHK.<span></span>
</td>
<td class="text">In addition to the total of NT$50 million, approximately
equivalent to $1.60 million, BioLite Taiwan is entitled to receive 50% of the future net licensing income or net sales profit.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abvc_CodevelopmentagreementMember', window );">Co-Dev Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CollaborativeAgreementsDetailsLineItems', window );"><strong>Collaborative Agreements (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PercentageOfPaymentsUnderCodevelopmentAgreement', window );">Percentage of payments under co-development agreement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsForParticipationLiabilities', window );">Compensation amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AdditionCashPayment', window );">Addition cash payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapitalCommonStock', window );">Additional paid-in capital</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AmountReceived', window );">Amount received</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">450,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">450,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abvc_CodevelopmentagreementMember', window );">Co-Dev Agreement [Member] | Rgene Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CollaborativeAgreementsDetailsLineItems', window );"><strong>Collaborative Agreements (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.40%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=us-gaap_CollaborativeArrangementMember', window );">Collaborative Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CollaborativeAgreementsDetailsLineItems', window );"><strong>Collaborative Agreements (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PercentageOfPaymentsUnderCodevelopmentAgreement', window );">Percentage of payments under co-development agreement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_IssuanceOfStockValue', window );">Total cash amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsForParticipationLiabilities', window );">Compensation amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostOfGoodsAndServicesSold', window );">Licensing rights</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherResearchAndDevelopmentExpense', window );">Research and development expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abvc_BioFirstStockPurchaseAgreementMember', window );">BioFirst Stock Purchase Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CollaborativeAgreementsDetailsLineItems', window );"><strong>Collaborative Agreements (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AmountReceived', window );">Amount received</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,902,911<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares issued (in Shares) | shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">414,702<span></span>
</td>
<td class="nump">428,571<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_ServiceAgreementsMember', window );">Service Agreements [Member] | Rgene Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CollaborativeAgreementsDetailsLineItems', window );"><strong>Collaborative Agreements (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">31.62%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=us-gaap_RelatedPartyMember', window );">Related Party [Member] | Co-Dev Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CollaborativeAgreementsDetailsLineItems', window );"><strong>Collaborative Agreements (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilities', window );">Amount received</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 450,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 450,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_AdditionCashPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of addition cash payment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_AdditionCashPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_AmountReceived">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount received.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_AmountReceived</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_CoDevAgreementDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Co-Dev agreement description.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_CoDevAgreementDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_CollaborativeAgreementsDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Collaborative Agreements, description</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_CollaborativeAgreementsDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_CollaborativeAgreementsDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_CollaborativeAgreementsDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_EligibleToReceivePayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of eligible to receive payments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_EligibleToReceivePayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_IssuanceOfStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The value of Common stock newly issued. for example : newly issued shares means any common shares issued pursuant to the primary share purchases.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_IssuanceOfStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_MilestonePayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Milestone payments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_MilestonePayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_MilestonePaymentsRoyaltyPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Milestone payments royalty percentage.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_MilestonePaymentsRoyaltyPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_MilestoneRegulatoryPaymentAmountPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Milestone Regulatory Payment Amount Period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_MilestoneRegulatoryPaymentAmountPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PercentageOfPaymentsUnderCodevelopmentAgreement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of payments under co-development agreement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PercentageOfPaymentsUnderCodevelopmentAgreement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_UpfrontCashPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of upfront payments which are paid during the term of agreement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_UpfrontCashPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_WorkingCapitalConvertibleLoanPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of working capital convertible loan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_WorkingCapitalConvertibleLoanPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapitalCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdditionalPaidInCapitalCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConversionOfStockDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique description of a noncash or part noncash stock conversion. The description would be expected to include sufficient information to provide an understanding of the nature and purpose of the conversion. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-4<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-3<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConversionOfStockDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfGoodsAndServicesSold">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 924<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 11.L)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2(a),(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<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;">us-gaap_CostOfGoodsAndServicesSold</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentOwnershipPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentOwnershipPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, aggregate carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LoansPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(12)(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(12)(b)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(15))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(12)(b)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.15)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherResearchAndDevelopmentExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of other research and development expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 730<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482916/730-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherResearchAndDevelopmentExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForParticipationLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cash payments related to participation costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 926<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483170/926-230-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForParticipationLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of the terms and manner of settlement of the related party transaction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<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;">us-gaap_SharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_RgeneCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_RgeneCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=abvc_BHKCoDevelopmentAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=abvc_BHKCoDevelopmentAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=abvc_CodevelopmentagreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=abvc_CodevelopmentagreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=us-gaap_CollaborativeArrangementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=us-gaap_CollaborativeArrangementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=abvc_BioFirstStockPurchaseAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=abvc_BioFirstStockPurchaseAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_ServiceAgreementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_ServiceAgreementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=us-gaap_RelatedPartyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=us-gaap_RelatedPartyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>62
<FILENAME>R42.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383946796912">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property and Equipment (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Mar. 31, 2022</div></th>
<th class="th"><div>Jun. 29, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PropertyandEquipmentDetailsLineItems', window );"><strong>Property and Equipment (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment', window );">Amouunt of valuation property</a></td>
<td class="nump">$ 37,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 37,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueOfAssetsAcquired', window );">Value of acquired amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,400,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockCapitalSharesReservedForFutureIssuance', window );">Aggregate shares (in Shares)</a></td>
<td class="nump">370,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">370,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharePrice', window );">Share price (in Dollars per share)</a></td>
<td class="nump">$ 20<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.26<span></span>
</td>
<td class="nump">$ 5<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DepreciationDepletionAndAmortization', window );">Depreciation expense</a></td>
<td class="nump">$ 7,459<span></span>
</td>
<td class="nump">$ 6,462<span></span>
</td>
<td class="nump">$ 20,949<span></span>
</td>
<td class="nump">$ 17,364<span></span>
</td>
<td class="nump">$ 23,799<span></span>
</td>
<td class="nump">$ 11,993<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LandAndLandImprovements', window );">Land value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 361,193<span></span>
</td>
<td class="nump">$ 400,091<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_ZhonghuiMember', window );">Zhonghui [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PropertyandEquipmentDetailsLineItems', window );"><strong>Property and Equipment (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">20.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_ConstructionInProgressMember', window );">Construction in Progress [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PropertyandEquipmentDetailsLineItems', window );"><strong>Property and Equipment (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction', window );">Ownership percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PropertyandEquipmentDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PropertyandEquipmentDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockCapitalSharesReservedForFutureIssuance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate number of common shares reserved for future issuance.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockCapitalSharesReservedForFutureIssuance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from property, plant, and equipment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationDepletionAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationDepletionAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentOwnershipPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentOwnershipPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueOfAssetsAcquired">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 fair value of assets acquired in noncash investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-4<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-3<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueOfAssetsAcquired</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LandAndLandImprovements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation and depletion of real estate held for productive use and additions or improvements to real estate held for productive use, examples include, but are not limited to, walkways, driveways, fences, and parking lots. Excludes land held for sale.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LandAndLandImprovements</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of subsidiary's or equity investee's stock owned by parent company after stock transaction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Price of a single share of a number of saleable stocks of a company.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_ZhonghuiMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_ZhonghuiMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_ConstructionInProgressMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_ConstructionInProgressMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>63
<FILENAME>R43.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383946434208">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Property and Equipment (Details) - Schedule of Property and Equipment - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">$ 11,264,530<span></span>
</td>
<td class="nump">$ 3,878,435<span></span>
</td>
<td class="nump">$ 3,840,352<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment', window );">Less: accumulated depreciation</a></td>
<td class="num">(3,310,594)<span></span>
</td>
<td class="num">(3,304,457)<span></span>
</td>
<td class="num">(3,314,471)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentOtherNet', window );">Property and equipment, net</a></td>
<td class="nump">7,953,936<span></span>
</td>
<td class="nump">573,978<span></span>
</td>
<td class="nump">525,881<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LandMember', window );">Land [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">344,522<span></span>
</td>
<td class="nump">361,193<span></span>
</td>
<td class="nump">400,091<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_ConstructionInProgressMember', window );">Construction-in-Progress [Member]</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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">7,400,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=abvc_BuildingsAndLeaseholdImprovementsMember', window );">Buildings and leasehold improvements [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">2,221,105<span></span>
</td>
<td class="nump">2,226,687<span></span>
</td>
<td class="nump">2,235,061<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember', window );">Machinery and equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">1,132,876<span></span>
</td>
<td class="nump">1,116,789<span></span>
</td>
<td class="nump">1,013,376<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember', window );">Office equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">$ 166,027<span></span>
</td>
<td class="nump">$ 173,766<span></span>
</td>
<td class="nump">$ 191,824<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 360<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentOtherNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after depreciation of long-lived, physical assets used to produce goods and services and not intended for resale, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentOtherNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LandMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LandMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_ConstructionInProgressMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_ConstructionInProgressMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=abvc_BuildingsAndLeaseholdImprovementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=abvc_BuildingsAndLeaseholdImprovementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>64
<FILENAME>R44.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383950850512">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">3 Months Ended</th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsLineItems', window );"><strong>Long-Term Investments (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement', window );">Aggregate amount (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 618,150<span></span>
</td>
<td class="nump">$ 618,150<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets', window );">Purchase of asset prepayment amounted (in Dollars)</a></td>
<td class="nump">$ 7,400,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent', window );">Common stock, shares percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">28.85%<span></span>
</td>
<td class="nump">28.85%<span></span>
</td>
<td class="nump">28.85%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PurchaseAdditionalShares', window );">Purchase an additional shares (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">317,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstCorporationMember', window );">BioFirst Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsLineItems', window );"><strong>Long-Term Investments (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_VariableInterestEntityOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">23.53%<span></span>
</td>
<td class="nump">21.77%<span></span>
</td>
<td class="nump">21.77%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets', window );">Purchase of additional shares (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">317,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal', window );">Converted loan amount (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,284,570<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConvertedALoanIntoShares', window );">Converted a loan into shares (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">677,450<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstCorporationMember', window );">BioFirst Corporation [Member] | Equity Method Investments [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsLineItems', window );"><strong>Long-Term Investments (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets', window );">Purchase of additional shares (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">317,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets', window );">Purchase of asset prepayment amounted (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 589,620<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ConvertedALoanIntoShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the Share of converted loan into shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ConvertedALoanIntoShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LongTermInvestmentsDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LongTermInvestmentsDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PurchaseAdditionalShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Purchase additional shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PurchaseAdditionalShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount by which the convertible debt's if-converted value exceeds its principle amount at the balance sheet date, regardless of whether the instrument is currently convertible. This element applies to public companies only.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Purchase price of common stock expressed as a percentage of its fair value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued during the period as part of a transaction to acquire assets that do not qualify as a business combination.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of shares of stock issued during the period as part of a transaction to acquire assets that do not qualify as a business combination.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate amount of redemption requirements for each class or type of redeemable stock classified as temporary equity for each of the five years following the latest balance sheet date. The redemption requirement does not constitute an unconditional obligation that will be settled in a variable number of shares constituting a monetary value predominantly indexed to (a) a fixed monetary amount known at inception, (b) an amount inversely correlated with the residual value of the entity, or (c) an amount determined by reference to something other than the fair value of issuer's stock. Does not include mandatorily redeemable stock. The exception is if redemption is required upon liquidation or termination of the reporting entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_VariableInterestEntityOwnershipPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of the Variable Interest Entity's (VIE) voting interest owned by (or beneficial interest in) the reporting entity (directly or indirectly).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5A<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-5A<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_VariableInterestEntityOwnershipPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueByAssetClassAxis=us-gaap_EquityMethodInvestmentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueByAssetClassAxis=us-gaap_EquityMethodInvestmentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>65
<FILENAME>R45.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383953402944">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Jul. 01, 2022</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BraingenesisBiotechnologyCoLtdMember', window );">Braingenesis Biotechnology Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee [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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">0.22%<span></span>
</td>
<td class="nump">0.22%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentAdditionalInformation', window );">Accounting treatments</a></td>
<td class="text">Cost Method<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_GenepharmBiotechCorporationMember', window );">Genepharm Biotech Corporation [Member]</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_abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee [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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">0.92%<span></span>
</td>
<td class="nump">0.92%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentAdditionalInformation', window );">Accounting treatments</a></td>
<td class="text">Cost Method<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioHopeKingCorporationMember', window );">BioHopeKing Corporation [Member]</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_abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee [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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">8.03%<span></span>
</td>
<td class="nump">8.03%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentAdditionalInformation', window );">Accounting treatments</a></td>
<td class="text">Cost Method<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstCorporationMember', window );">BioFirst Corporation [Member]</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_abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee [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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">21.77%<span></span>
</td>
<td class="nump">23.53%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentAdditionalInformation', window );">Accounting treatments</a></td>
<td class="text">Equity&#160;Method<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_RgeneCorporationMember', window );">Rgene Corporation [Member]</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_abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee [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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">28.85%<span></span>
</td>
<td class="nump">28.85%<span></span>
</td>
<td class="nump">12.80%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentAdditionalInformation', window );">Accounting treatments</a></td>
<td class="text">Equity Method<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentAdditionalInformation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 serves as a place to record data that is not required by accounting literature but is useful for readers of the financial statements as it relates to the details of an equity method investment in common stock. Such information may include the amount of change for a change in ownership (equity) percentage in a given period and the amount and type of the consideration given or received in relation to the change in ownership.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentAdditionalInformation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentOwnershipPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentOwnershipPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BraingenesisBiotechnologyCoLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BraingenesisBiotechnologyCoLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_GenepharmBiotechCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_GenepharmBiotechCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioHopeKingCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioHopeKingCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_RgeneCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_RgeneCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>66
<FILENAME>R46.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383946435616">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of Extent the Investee Relies<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2008</div></th></tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BraingenesisBiotechnologyCoLtdMember', window );">Braingenesis Biotechnology Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of Extent the Investee Relies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">No specific business relationship<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_GenepharmBiotechCorporationMember', window );">Genepharm Biotech Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of Extent the Investee Relies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">No specific business relationship<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioHopeKingCorporationMember', window );">BioHopeKing Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of Extent the Investee Relies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Collaborating with the Company to develop and commercialize drugs<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioFirstCorporationMember', window );">BioFirst Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of Extent the Investee Relies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Loaned from investee and provides research and development support service<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RgeneCorporationMember', window );">Rgene Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of Extent the Investee Relies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Collaborating with the Company to develop and commercialize drugs<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 description of the related party transaction, including transactions to which no amounts or nominal amounts were ascribed and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements. Examples of common related party transactions are, sales, purchases and transfers of realty and personal property, services received or furnished, loans and leases to and from top management and affiliates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 840<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481440/840-10-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483326/850-10-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-7<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479773/842-30-50-4<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479741/842-40-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionDescriptionOfTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BraingenesisBiotechnologyCoLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BraingenesisBiotechnologyCoLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_GenepharmBiotechCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_GenepharmBiotechCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioHopeKingCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioHopeKingCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioFirstCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioFirstCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RgeneCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RgeneCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>67
<FILENAME>R47.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383950693840">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of Long-Term Investment - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NonMarketableCostMethodInvestmentsNetAbstract', window );"><strong>Non-marketable Cost Method Investments, net</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NonmarketableCostMethodInvestmentsNet', window );">Non-marketable Cost Method Investments, net</a></td>
<td class="nump">$ 803,205<span></span>
</td>
<td class="nump">$ 842,070<span></span>
</td>
<td class="nump">$ 932,755<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityMethodInvestmentsNetAbstract', window );"><strong>Equity Method Investments, net</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Equity Method Investments, net</a></td>
<td class="nump">2,677,395<span></span>
</td>
<td class="nump">842,070<span></span>
</td>
<td class="nump">932,755<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BraingenesisBiotechnologyCoLtdMember', window );">Braingenesis Biotechnology Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NonMarketableCostMethodInvestmentsNetAbstract', window );"><strong>Non-marketable Cost Method Investments, net</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NonmarketableCostMethodInvestmentsNet', window );">Non-marketable Cost Method Investments, net</a></td>
<td class="nump">6,838<span></span>
</td>
<td class="nump">7,169<span></span>
</td>
<td class="nump">7,941<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_GenepharmBiotechCorporationMember', window );">Genepharm Biotech Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NonMarketableCostMethodInvestmentsNetAbstract', window );"><strong>Non-marketable Cost Method Investments, net</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NonmarketableCostMethodInvestmentsNet', window );">Non-marketable Cost Method Investments, net</a></td>
<td class="nump">20,876<span></span>
</td>
<td class="nump">21,887<span></span>
</td>
<td class="nump">24,244<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember', window );">BioHopeKing Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NonMarketableCostMethodInvestmentsNetAbstract', window );"><strong>Non-marketable Cost Method Investments, net</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NonmarketableCostMethodInvestmentsNet', window );">Non-marketable Cost Method Investments, net</a></td>
<td class="nump">775,491<span></span>
</td>
<td class="nump">813,014<span></span>
</td>
<td class="nump">900,570<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationMember', window );">BioFirst Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityMethodInvestmentsNetAbstract', window );"><strong>Equity Method Investments, net</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Equity Method Investments, net</a></td>
<td class="nump">1,874,190<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneCorporationMember', window );">Rgene Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityMethodInvestmentsNetAbstract', window );"><strong>Equity Method Investments, net</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Equity Method Investments, net</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_EquityMethodInvestmentsNetAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_EquityMethodInvestmentsNetAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_NonMarketableCostMethodInvestmentsNetAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_NonMarketableCostMethodInvestmentsNetAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_NonmarketableCostMethodInvestmentsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This item represents the total non marketable cost method investments net included in earnings for the period as a result of selling marketable securities categorized as trading, available-for-sale, or held-to-maturity and any gains or losses realized during the period from the sale of investments accounted for under the cost method of accounting and/or investments that are separately or otherwise not categorized as trading, available-for-sale, or held-to-maturity. Additionally, this item would include any losses recognized for other than temporary impairments (OTTI) of the subject investments in debt and equity securities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_NonmarketableCostMethodInvestmentsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481664/323-10-45-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 25<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-25<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BraingenesisBiotechnologyCoLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BraingenesisBiotechnologyCoLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_GenepharmBiotechCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_GenepharmBiotechCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_RgeneCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>68
<FILENAME>R48.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383953221232">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of Balance Sheet - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember', window );">BioFirst [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CondensedBalanceSheetStatementsCaptionsLineItems', window );"><strong>Condensed Balance Sheet Statements, Captions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Current Assets</a></td>
<td class="nump">$ 1,690,060<span></span>
</td>
<td class="nump">$ 1,543,152<span></span>
</td>
<td class="nump">$ 1,543,152<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsNoncurrent', window );">Non-current Assets</a></td>
<td class="nump">651,221<span></span>
</td>
<td class="nump">739,472<span></span>
</td>
<td class="nump">739,472<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Current Liabilities</a></td>
<td class="nump">2,236,708<span></span>
</td>
<td class="nump">2,663,051<span></span>
</td>
<td class="nump">2,663,051<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrent', window );">Non-current Liabilities</a></td>
<td class="nump">366,634<span></span>
</td>
<td class="nump">103,447<span></span>
</td>
<td class="nump">103,447<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityOther', window );">Stockholders&#8217; Equity (Deficit)</a></td>
<td class="num">(262,061)<span></span>
</td>
<td class="num">(483,874)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember', window );">Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CondensedBalanceSheetStatementsCaptionsLineItems', window );"><strong>Condensed Balance Sheet Statements, Captions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Current Assets</a></td>
<td class="nump">56,091<span></span>
</td>
<td class="nump">68,302<span></span>
</td>
<td class="nump">68,302<span></span>
</td>
<td class="nump">$ 73,452<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsNoncurrent', window );">Non-current Assets</a></td>
<td class="nump">239,594<span></span>
</td>
<td class="nump">303,893<span></span>
</td>
<td class="nump">303,893<span></span>
</td>
<td class="nump">374,423<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Current Liabilities</a></td>
<td class="nump">2,407,204<span></span>
</td>
<td class="nump">2,478,868<span></span>
</td>
<td class="nump">2,478,868<span></span>
</td>
<td class="nump">1,934,786<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrent', window );">Non-current Liabilities</a></td>
<td class="nump">1,465<span></span>
</td>
<td class="nump">2,441<span></span>
</td>
<td class="nump">2,441<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityOther', window );">Stockholders&#8217; Equity (Deficit)</a></td>
<td class="num">$ (2,112,984)<span></span>
</td>
<td class="num">$ (2,109,114)<span></span>
</td>
<td class="num">$ (2,481,309)<span></span>
</td>
<td class="num">$ (1,486,911)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CondensedBalanceSheetStatementsCaptionsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 12<br> -Subsection 04<br> -Paragraph a<br> -Publisher SEC<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3<br><br>Reference 3: http://www.xbrl.org/2003/role/recommendedDisclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-11<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CondensedBalanceSheetStatementsCaptionsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>srt_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-5<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br><br>Reference 21: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.21)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation due after one year or beyond the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br><br>Reference 19: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br><br>Reference 20: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 21: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 201.5-02(24))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 22: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 201.5-02(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 23: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 201.5-02(26))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This element represents movements included in the statement of changes in stockholders' equity which are not separately disclosed or provided for elsewhere in the taxonomy.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>69
<FILENAME>R49.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383954384096">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of Statement of Operation - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ConsolidatedEntitiesAxis=abvc_BioFirstMember', window );">BioFirst [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CondensedIncomeStatementsCaptionsLineItems', window );"><strong>Condensed Income Statements, Captions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GainLossOnSalesOfLoansNet', window );">Net sales</a></td>
<td class="nump">$ 739<span></span>
</td>
<td class="nump">$ 23,079<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="nump">291<span></span>
</td>
<td class="nump">5,747<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Net loss</a></td>
<td class="num">(986,181)<span></span>
</td>
<td class="num">(993,643)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromEquityMethodInvestments', window );">Share of losses from investments accounted for using the equity method</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ConsolidatedEntitiesAxis=abvc_RgeneMember', window );">Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CondensedIncomeStatementsCaptionsLineItems', window );"><strong>Condensed Income Statements, Captions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GainLossOnSalesOfLoansNet', window );">Net sales</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Net loss</a></td>
<td class="num">(231,445)<span></span>
</td>
<td class="num">(450,995)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromEquityMethodInvestments', window );">Share of losses from investments accounted for using the equity method</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CondensedIncomeStatementsCaptionsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 12<br> -Subsection 04<br> -Paragraph a<br> -Publisher SEC<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3<br><br>Reference 3: http://www.xbrl.org/2003/role/recommendedDisclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-11<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CondensedIncomeStatementsCaptionsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>srt_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainLossOnSalesOfLoansNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net gain (loss) resulting from a sale of loans, including adjustments to record loans classified as held-for-sale at the lower-of-cost-or-market and fair value adjustments to loan held for investment purposes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.13(h))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainLossOnSalesOfLoansNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 17: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 19: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1,2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<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;">us-gaap_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromEquityMethodInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) for proportionate share of equity method investee's income (loss).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481664/323-10-45-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(12))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(13)(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromEquityMethodInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 6.B)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-5<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-10<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-11<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ConsolidatedEntitiesAxis=abvc_BioFirstMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ConsolidatedEntitiesAxis=abvc_BioFirstMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ConsolidatedEntitiesAxis=abvc_RgeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ConsolidatedEntitiesAxis=abvc_RgeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>70
<FILENAME>R50.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140384047374480">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of Components of Losses on Equity Investments - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract', window );"><strong>Schedule of Components of Losses on Equity Investments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ShareOfEquityMethodInvesteeLosses', window );">Share of equity method investee losses</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ShareOfEquityMethodInvesteeLosses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Share of equity method investee losses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ShareOfEquityMethodInvesteeLosses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>71
<FILENAME>R51.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383956336528">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Convertible Notes Payable (Details)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="3">1 Months Ended</th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Sep. 12, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jul. 31, 2023 </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Feb. 23, 2023 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Jul. 21, 2021 </div>
<div>USD ($) </div>
<div>shares</div>
</th>
<th class="th">
<div>Sep. 30, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 30, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 30, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 30, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jul. 14, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jul. 14, 2022 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>May 17, 2021 </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Jan. 21, 2019 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConvertibleNotesPayableDetailsLineItems', window );"><strong>Convertible Notes Payable (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsForPreviousAcquisition', window );">Purchase price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,175,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockConvertibleConversionPrice', window );">Conversion price (in Dollars per share) | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.05<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares of common stock (in Shares) | shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,291,667<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice', window );">Exercise price (in Dollars per share) | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.05<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Pay lind an amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="nump">$ 20,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PercentageOfAverageAmount', window );">Percentage of average amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">90.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PercentageOfCashPermium', window );">Percentage of cash premium</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PercentageOfOutstandingPrincipalAmount', window );">Percentage of outstanding principal amount</a></td>
<td class="nump">115.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GeneralPartnersCapitalAccount', window );">Market capitalization</a></td>
<td class="nump">$ 12,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WarrantExercisePriceIncrease', window );">Warrant exercise price (in Dollars per share) | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentIncreaseAccruedInterest', window );">Accrued convertible interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConversionOfStockDescription', window );">Conversion price, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The Company may convert the Note at any time into
shares of Rgene&#8217;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the stock
price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleConversionPrice1', window );">Conversion price (in Dollars per share) | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.25<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConvertiblePromissoryNote', window );">Convertible promissory note</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights', window );">Convertible promissory note, shares (in Shares) | shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,111,112<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestAndDebtExpense', window );">Total interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,015<span></span>
</td>
<td class="nump">$ 5,208<span></span>
</td>
<td class="nump">$ 15,082<span></span>
</td>
<td class="nump">$ 15,922<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=us-gaap_ConvertibleNotesPayableMember', window );">Convertible Note Payable [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConvertibleNotesPayableDetailsLineItems', window );"><strong>Convertible Notes Payable (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,704,167<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Pay lind an amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">308,650.58<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 308,650.58<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PercentageOfOutstandingPrincipalAmount', window );">Percentage of outstanding principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">120.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConvertibleDebt', window );">Convertible debenture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,654,004<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,654,004<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=us-gaap_ConvertibleNotesPayableMember', window );">Convertible Note Payable [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConvertibleNotesPayableDetailsLineItems', window );"><strong>Convertible Notes Payable (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentIncreaseAccruedInterest', window );">Accrued convertible interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConvertibleNotesPayable', window );">Convertible note payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,323,032<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 1,323,032<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestAndDebtExpense', window );">Total interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 208,657<span></span>
</td>
<td class="nump">193,548<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_SecuritiesPurchaseAgreementMember', window );">Securities Purchase Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConvertibleNotesPayableDetailsLineItems', window );"><strong>Convertible Notes Payable (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConversionOfStockDescription', window );">Conversion price, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Upon the Maturity
Date, the Company shall pay to the holder, in cash, an amount representing all outstanding principal amount and accrued and unpaid interest
under the October Note. The October Note bears an interest rate of ten percent (10%) per annum and may be convertible into shares of
the Company&#8217;s common stock at a fixed conversion price of $2.25 per share.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_UnsecuredConvertiblePromissoryNoteMember', window );">Unsecured convertible promissory note [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConvertibleNotesPayableDetailsLineItems', window );"><strong>Convertible Notes Payable (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConvertibleDebt', window );">Convertible debenture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentIncreaseAccruedInterest', window );">Accrued convertible interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ConvertibleNotesPayableDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ConvertibleNotesPayableDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ConvertiblePromissoryNote">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of convertible promissory note.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ConvertiblePromissoryNote</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PercentageOfAverageAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of average amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PercentageOfAverageAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PercentageOfCashPermium">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of cash premium.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PercentageOfCashPermium</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PercentageOfOutstandingPrincipalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of outstanding principal amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PercentageOfOutstandingPrincipalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of securities into which the class of warrant or right may be converted. For example, but not limited to, 500,000 warrants may be converted into 1,000,000 shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConversionOfStockDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique description of a noncash or part noncash stock conversion. The description would be expected to include sufficient information to provide an understanding of the nature and purpose of the conversion. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-4<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-3<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConversionOfStockDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, carrying amount of debt identified as being convertible into another form of financial instrument (typically the entity's common stock) as of the balance sheet date, which originally required full repayment more than twelve months after issuance or greater than the normal operating cycle of the company.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertibleDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, carrying value as of the balance sheet date of a written promise to pay a note, initially due after one year or beyond the operating cycle if longer, which can be exchanged for a specified amount of one or more securities (typically common stock), at the option of the issuer or the holder.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertibleNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentConvertibleConversionPrice1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The price per share of the conversion feature embedded in the debt instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentConvertibleConversionPrice1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount by which the convertible debt's if-converted value exceeds its principle amount at the balance sheet date, regardless of whether the instrument is currently convertible. This element applies to public companies only.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFaceAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face (par) amount of debt instrument at time of issuance.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482900/835-30-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69B<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69B<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69C<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69C<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482925/835-30-45-2<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 55<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482949/835-30-55-8<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentFaceAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentIncreaseAccruedInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Increase for accrued, but unpaid interest on the debt instrument for the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentIncreaseAccruedInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 per share price that the individual must pay to acquire shares under the deferred compensation arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GeneralPartnersCapitalAccount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of the general partner's ownership interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 4.F)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GeneralPartnersCapitalAccount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestAndDebtExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Interest and debt related expenses associated with nonoperating financing activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 20<br> -Topic 835<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483013/835-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestAndDebtExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForPreviousAcquisition">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cash outflow representing an adjustment to the purchase price of a previous acquisition.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-13<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForPreviousAcquisition</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockConvertibleConversionPrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per share conversion price of preferred stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockConvertibleConversionPrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<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;">us-gaap_SharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WarrantExercisePriceIncrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per share increase in exercise price of warrant. Excludes change due to standard antidilution provision.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WarrantExercisePriceIncrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=us-gaap_ConvertibleNotesPayableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=us-gaap_ConvertibleNotesPayableMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=us-gaap_ConvertibleNotesPayableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=us-gaap_ConvertibleNotesPayableMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_SecuritiesPurchaseAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_SecuritiesPurchaseAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_UnsecuredConvertiblePromissoryNoteMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_UnsecuredConvertiblePromissoryNoteMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>72
<FILENAME>R52.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383933615552">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Bank Loans (Details)<br></strong></div></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Sep. 06, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2023 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2022 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Oct. 31, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2021 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 21, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 08, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Oct. 01, 2018 </div>
<div>USD ($)</div>
</th>
<th class="th"><div>Sep. 06, 2017</div></th>
<th class="th">
<div>Jun. 12, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jul. 19, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jun. 28, 2016 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 30, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 30, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 30, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 30, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jul. 14, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 14, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 14, 2023 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2022 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Jul. 14, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jul. 14, 2022 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Sep. 24, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jul. 15, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jul. 15, 2021 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Jan. 15, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 15, 2021 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Dec. 03, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Oct. 03, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2020 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Jul. 17, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jul. 17, 2020 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Apr. 08, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 19, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 19, 2020 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2019 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Jul. 18, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jul. 18, 2019 </div>
<div>TWD ($)</div>
</th>
<th class="th"><div>Jan. 31, 2019</div></th>
<th class="th">
<div>Oct. 01, 2018 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2018 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2018 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Jul. 19, 2017 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Jun. 12, 2017 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Jun. 28, 2016 </div>
<div>TWD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentRepurchasedFaceAmount', window );">Aggregate amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateIncreaseDecrease', window );">Bear interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_principalAmount', window );">Principal amount</a></td>
<td class="nump">$ 232,500<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="nump">$ 243,750<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DebtInstrumentIEffectiventerestRatePercentage', window );">Effective interest rates percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.85%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateEffectivePercentage', window );">Bears interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.68%<span></span>
</td>
<td class="nump">1.68%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,218,624<span></span>
</td>
<td class="nump">$ 126,536<span></span>
</td>
<td class="nump">$ 1,390,039<span></span>
</td>
<td class="nump">$ 159,507<span></span>
</td>
<td class="nump">$ 293,968<span></span>
</td>
<td class="nump">$ 227,210<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Maturity date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jul. 18,  2019<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentTerm', window );">Debt instrument term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">1 year<span></span>
</td>
<td class="text">1 year<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ReceivedLoanAmount', window );">Received loan amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 350,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 350,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OutstandingBalance', window );">Outstanding balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="nump">$ 20,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentOwnedBalancePrincipalAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 243,750<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LoanAgreement', window );">Loan agreement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">1 year<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpenseDebt', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 9,327<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">$ 24,400<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeFixedInterestRate', window );">Interest at a fixed rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.00%<span></span>
</td>
<td class="nump">2.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansPayable', window );">Outstanding loan balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=abvc_CathayUnitedBankMember', window );">Cathay United Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateEffectivePercentage', window );">Bears interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.67%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpenseDebt', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,960<span></span>
</td>
<td class="nump">5,639<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=abvc_CTBCBankMember', window );">CTBC Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpenseDebt', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12,220<span></span>
</td>
<td class="nump">12,029<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=abvc_CathayBankMember', window );">Cathay Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateEffectivePercentage', window );">Bears interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpenseDebt', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">46,957<span></span>
</td>
<td class="nump">$ 18,143<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansPayable', window );">Outstanding loan balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementScenarioAxis=srt_ScenarioForecastMember', window );">Forecast [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="nump">$ 20,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentOwnedBalancePrincipalAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeFixedInterestRate', window );">Interest at a fixed rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.50%<span></span>
</td>
<td class="nump">2.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedBankMember', window );">Cathay United Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentRepurchasedFaceAmount', window );">Aggregate amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 232,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateIncreaseDecrease', window );">Bear interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.15%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_principalAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateEffectivePercentage', window );">Bears interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.67%<span></span>
</td>
<td class="nump">2.10%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,742<span></span>
</td>
<td class="nump">1,604<span></span>
</td>
<td class="nump">$ 5,136<span></span>
</td>
<td class="nump">4,401<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CTBCBankMember', window );">CTBC Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentRepurchasedFaceAmount', window );">Aggregate amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 310,000<span></span>
</td>
<td class="nump">$ 310,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10,000,000<span></span>
</td>
<td class="nump">$ 10,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateIncreaseDecrease', window );">Bear interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,752<span></span>
</td>
<td class="nump">3,289<span></span>
</td>
<td class="nump">$ 11,681<span></span>
</td>
<td class="nump">9,002<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Maturity date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jan. 19,  2018<span></span>
</td>
<td class="text">Jan. 19,  2018<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentTerm', window );">Debt instrument term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">1 year<span></span>
</td>
<td class="text">1 year<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 325,000<span></span>
</td>
<td class="nump">$ 325,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CTBCBankMember', window );">CTBC Bank [Member] | NT [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10,000,000<span></span>
</td>
<td class="nump">$ 10,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_LoanAgreementMember', window );">Loan Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ReceivedLoanAmount', window );">Received loan amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LoanAgreementAndNoteAmountNotExceeding', window );">Loan agreement and note amount not exceeding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ExceedingAmount', window );">Exceeding amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayBankMember', window );">Cathay Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentRepurchasedFaceAmount', window );">Aggregate amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateIncreaseDecrease', window );">Bear interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DebtInstrumentIEffectiventerestRatePercentage', window );">Effective interest rates percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">$ 12,446<span></span>
</td>
<td class="nump">$ 10,209<span></span>
</td>
<td class="nump">$ 28,109<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermLineOfCredit', window );">Outstanding loan balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayBankMember', window );">Cathay Bank [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentRepurchasedFaceAmount', window );">Aggregate amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayBankMember', window );">Cathay Bank [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentRepurchasedFaceAmount', window );">Aggregate amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedLoanAgreementMember', window );">Cathay United Loan Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateEffectivePercentage', window );">Bears interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.15%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.15%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Maturity date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jun. 28,  2017<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentTerm', window );">Debt instrument term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">1 year<span></span>
</td>
<td class="text">1 year<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">1 year<span></span>
</td>
<td class="text">1 year<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 243,750<span></span>
</td>
<td class="nump">$ 243,750<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 243,750<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 243,750<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 243,750<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedLoanAgreementMember', window );">Cathay United Loan Agreement [Member] | NT [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_BankLoansDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_BankLoansDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_DebtInstrumentIEffectiventerestRatePercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_DebtInstrumentIEffectiventerestRatePercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ExceedingAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Exceeding amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ExceedingAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LoanAgreement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LoanAgreement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LoanAgreementAndNoteAmountNotExceeding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 company pursuant to the  loan agreement and note amount not exceeding.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LoanAgreementAndNoteAmountNotExceeding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OutstandingBalance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Outstanding balance amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OutstandingBalance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ReceivedLoanAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Received loan amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ReceivedLoanAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_principalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of principal amount. for example : the home loan principal amount is the amount of money initially borrowed from the lender, and as the loan is repaid, it can also refer to the amount of money still owed. If you avail a home loan of Rs. 50 lakhs, the principal is Rs. 50 lakhs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_principalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFaceAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face (par) amount of debt instrument at time of issuance.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482900/835-30-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69B<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69B<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69C<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69C<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482925/835-30-45-2<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 55<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482949/835-30-55-8<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentFaceAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateEffectivePercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482900/835-30-50-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482925/835-30-45-2<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateEffectivePercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateIncreaseDecrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Incremental percentage increase (decrease) in the stated rate on a debt instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateIncreaseDecrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentMaturityDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Date when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(2))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentMaturityDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentRepurchasedFaceAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face (par) amount of the original debt instrument that was repurchased.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentRepurchasedFaceAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Period of time between issuance and maturity of debt instrument, in PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeFixedInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fixed interest rate related to the interest rate derivative.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativeFixedInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483581/946-220-45-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482925/835-30-45-3<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.9)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (210.5-03(11))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483013/835-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense for debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69E<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69E<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69F<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69F<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1F<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.8)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpenseDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentOwnedBalancePrincipalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of principal of investment owned.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480493/946-210-55-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.12-12(Column B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-12B(Column B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.12-14(Column B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentOwnedBalancePrincipalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, aggregate carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LoansPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermLineOfCredit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 carrying value as of the balance sheet date of the noncurrent portion of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481573/470-10-45-13<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481573/470-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermLineOfCredit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=abvc_CathayUnitedBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=abvc_CathayUnitedBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=abvc_CTBCBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=abvc_CTBCBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=abvc_CathayBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=abvc_CathayBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementScenarioAxis=srt_ScenarioForecastMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementScenarioAxis=srt_ScenarioForecastMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_CTBCBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_CTBCBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_TypeOfCurrencyAxis=abvc_NTMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_TypeOfCurrencyAxis=abvc_NTMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_LoanAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_LoanAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_CathayBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedLoanAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedLoanAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>73
<FILENAME>R53.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383951633168">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Bank Loans (Details) - Schedule of Short-Term Bank Loan - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Total</a></td>
<td class="nump">$ 852,500<span></span>
</td>
<td class="nump">$ 1,893,750<span></span>
</td>
<td class="nump">$ 1,640,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedBankMember', window );">Cathay United Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Total</a></td>
<td class="nump">232,500<span></span>
</td>
<td class="nump">243,750<span></span>
</td>
<td class="nump">270,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CTBCBankMember', window );">CTBC Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Total</a></td>
<td class="nump">620,000<span></span>
</td>
<td class="nump">650,000<span></span>
</td>
<td class="nump">720,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayBankMember', window );">Cathay Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Total</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(13))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_CTBCBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_CTBCBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_CathayBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>74
<FILENAME>R54.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383932394336">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="3">1 Months Ended</th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="1">6 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jul. 27, 2021</div></th>
<th class="th"><div>Jul. 01, 2020</div></th>
<th class="th"><div>May 08, 2020</div></th>
<th class="th"><div>Jun. 16, 2022</div></th>
<th class="th"><div>Jul. 19, 2017</div></th>
<th class="th"><div>Feb. 24, 2015</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Nov. 30, 2022</div></th>
<th class="th"><div>Dec. 01, 2021</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Sep. 07, 2021</div></th>
<th class="th"><div>Jul. 15, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsPayableInterestBearingInterestRate', window );">Loans bear interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_WorkingCapitalPercentage', window );">Additional working capital percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.40%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DescriptionOfConversionPrice', window );">Conversion price, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The Company may convert the Note at any time into shares of Rgene&#8217;s common stock at either (i) a fixed conversion price
equal to $1.00 per share or (ii) 20% discount of the stock price of the then most recent offering, whichever is lower; the conversion
price is subject to adjustment as set forth in the Note. The Note includes standard events of default, as well as a cross default provision
pursuant to which a breach of the Service Agreement will trigger an event of default under the convertible note if not cured after 5
business days of written notice regarding the breach is provided.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShorttermDebtAverageOutstandingAmount', window );">Balance of outstanding loans</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 500,000<span></span>
</td>
<td class="nump">$ 33,520<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff', window );">Accrued interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">32,518<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">13,819<span></span>
</td>
<td class="nump">13,701<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherReceivables', window );">Other receivables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 624,373<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">624,373<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">757,343<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableRelatedParties', window );">Loan agreement amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">507,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAmountsOfTransaction', window );">Outstanding balance amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 315,947<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">188,753<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeFixedInterestRate', window );">Interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentIncreaseAccruedInterest', window );">Accrued interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty', window );">Due amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 107,615<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">112,822<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpenseDebt', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 9,327<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">24,400<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OutstandingPrincipalAndAccruedInterests', window );">Outstanding principal and accrued interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">144,460<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">144,460<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">151,450<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestAndDebtExpense', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,015<span></span>
</td>
<td class="nump">5,208<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">15,082<span></span>
</td>
<td class="nump">15,922<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger', window );">Discount of stock price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactions', window );">Related parties transactions, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">the Company entered into a one-year convertible loan
agreement with Rgene, with a principal amount of $1,000,000 to Rgene which bears interest at 5% per annum for the use of working capital
that, if fully converted, would result in ABVC owning an additional 6.4% of Rgene. The Company may convert the Note at any time into shares
of Rgene&#8217;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the stock price
of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note. The Note
includes standard events of default, as well as a cross-default provision pursuant to which a breach of the Service Agreement will trigger
an event of default under the convertible note if not cured after 5 business days of written notice regarding the breach is provided.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives', window );">Interest rate percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansPayable', window );">Total loan amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Maturity date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jul. 18,  2019<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AggregatedAmount', window );">Aggregated amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 150,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidInterest', window );">Advanced amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 150,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OutstandingPrincipalAndAccruedInterest', window );">Outstanding principal and accrued interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">151,450<span></span>
</td>
<td class="nump">$ 168,131<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,218,624<span></span>
</td>
<td class="nump">$ 126,536<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,390,039<span></span>
</td>
<td class="nump">159,507<span></span>
</td>
<td class="nump">$ 293,968<span></span>
</td>
<td class="nump">227,210<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_InterestRate', window );">Interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OwnershipPercentage', window );">Ownership percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_InterestRate', window );">Interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">13.6224%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OwnershipPercentage', window );">Ownership percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=abvc_BearInterestRateMember', window );">Bear Interest Rate [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateTerms', window );">Loan agreement, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The advances bear interest rate
of 12% per annum.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstAustraliaMember', window );">BioFirst (Australia) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff', window );">Accrued interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 681,185<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RecoveryOfDirectCosts', window );">R&amp;D cost</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 361,487<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentOwnershipPercentage', window );">Interest rate percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.50%<span></span>
</td>
<td class="nump">6.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableRelatedParties', window );">Loan agreement amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 67,873<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentRepaidPrincipal', window );">Repaid loan</a></td>
<td class="nump">$ 249,975<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFeeAmount', window );">Research fee</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 660,484<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentIncreaseAccruedInterest', window );">Accrued interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">141,596<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">92,171<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AggregateWorkingcapital', window );">Aggregate working capital</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">275,901<span></span>
</td>
<td class="nump">132,443<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_JIANGSMember', window );">Jiangs [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpenseDebt', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 499<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_JIANGSMember', window );">Jiangs [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsPayableInterestBearingInterestRate', window );">Loans bear interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_JIANGSMember', window );">Jiangs [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsPayableInterestBearingInterestRate', window );">Loans bear interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=us-gaap_ConvertibleDebtMember', window );">Convertible Debt [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAnnualPrincipalPayment', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioFirstMember', window );">BioFirst [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtMaturityDate', window );">Maturity date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Nov. 30,  2022<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateTerms', window );">Loan agreement, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The advances bear interest 1% per month (or equivalent
to 12% per annum).<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_SeveralLoanAgreementsMember', window );">Several Loan Agreements [Member] | AUSTRALIA</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableRelatedParties', window );">Loan agreement amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 88,091<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAmountsOfTransaction', window );">Outstanding balance amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 25,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RgeneMember', window );">Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherReceivablesNetCurrent', window );">Due from rgene amounted</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">513,819<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=us-gaap_RelatedPartyMember', window );">Related Party [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherReceivables', window );">Other receivables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,528<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,528<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty', window );">Due amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">124,972<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,378<span></span>
</td>
<td class="nump">22,779<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=us-gaap_RelatedPartyMember', window );">Related Party [Member] | Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherLiabilities', window );">Due from rgene amounted</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">49,110<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherReceivablesNetCurrent', window );">Due from rgene amounted</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,889<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BHKCoDevelopmentAggreementMember', window );">BHK Co Development Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateTerms', window );">Loan agreement, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The development costs shall be shared 50/50 between BHK and the Company. Under the term
of the agreement, BioLite issued relevant development cost to BHK.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_JIANGSMember', window );">Jiangs [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAmountsOfTransaction', window );">Outstanding balance amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 19,789<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">19,789<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OutstandingAdvanceFromRelatedParty', window );">Outstanding advance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">19,789<span></span>
</td>
<td class="nump">$ 18,750<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember', window );">Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff', window );">Accrued interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">13,819<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherReceivables', window );">Other receivables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">624,373<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">624,373<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">615,118<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_InterestRate', window );">Interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherReceivablesNetCurrent', window );">Due from rgene amounted</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 535,046<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 535,046<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">513,819<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaMember', window );">BioFirst (Australia) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff', window );">Accrued interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,028,556<span></span>
</td>
<td class="nump">$ 491,816<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DebtInstrumentAggregateAmount', window );">Due from rgene amounted</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 361,487<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives', window );">Interest rate percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansPayable', window );">Total loan amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 67,873<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Maturity date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Nov. 30,  2022<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OwnershipPercentage', window );">Ownership percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BHKCoDevelopmentsAgreementMember', window );">BHK Co Development Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateTerms', window );">Loan agreement, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The development costs shall be shared 50/50 between BHK and the Company. Under the term of the agreement, BioLite issued relevant development cost to BHK.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioLiteJapanMember', window );">BioLite Japan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtPercentageBearingVariableInterestRate', window );">Interest rate percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OutstandingAdvanceFromRelatedParty', window );">Outstanding advance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">150,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember', window );">BioFirst [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShorttermDebtAverageOutstandingAmount', window );">Balance of outstanding loans</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">188,753<span></span>
</td>
<td class="nump">147,875<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff', window );">Accrued interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 40,878<span></span>
</td>
<td class="nump">$ 40,878<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_InterestRate', window );">Interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger', window );">Discount of stock price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_AggregateWorkingcapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate working capital.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_AggregateWorkingcapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_AggregatedAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of aggregated amount paid in advance.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_AggregatedAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_DebtInstrumentAggregateAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face (par) amount of debt instrument at time of issuance.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_DebtInstrumentAggregateAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_DescriptionOfConversionPrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 Conversion Price.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_DescriptionOfConversionPrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_InterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of interest rate.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_InterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OutstandingAdvanceFromRelatedParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of outstanding advance from related party.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OutstandingAdvanceFromRelatedParty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OutstandingPrincipalAndAccruedInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of outstanding principal and accrued interest. for example : accrued interest is calculated by multiplying the outstanding balance of a loan by the interest rate. This interest is then compounded on a daily or monthly basis, which increases the total amount owed. The accrued interest is added to the principal balance of the loan, which increases the total amount owed.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OutstandingPrincipalAndAccruedInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OutstandingPrincipalAndAccruedInterests">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Outstanding principal and accrued interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OutstandingPrincipalAndAccruedInterests</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OwnershipPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Ownership percentage.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OwnershipPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RelatedPartiesTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RelatedPartiesTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RelatedPartiesTransactionsDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RelatedPartiesTransactionsDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_WorkingCapitalPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_WorkingCapitalPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableInterestBearingInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Reflects the effective interest rate as of the balance sheet date on interest-bearing trade payables.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482925/835-30-45-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 25<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482981/835-30-25-12<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482925/835-30-45-3<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 25<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482981/835-30-25-13<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableInterestBearingInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of writeoff of accrued interest on accounts receivable classified as noncurrent recognized by reversing interest income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3D<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479319/326-20-50-3D<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAnnualPrincipalPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the total principal payments made during the annual reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAnnualPrincipalPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Minimum percentage of common stock price to conversion price of convertible debt instruments to determine eligibility of conversion.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFeeAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the fee that accompanies borrowing money under the debt instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentFeeAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentIncreaseAccruedInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Increase for accrued, but unpaid interest on the debt instrument for the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentIncreaseAccruedInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateTerms">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of the interest rate as being fixed or variable, and, if variable, identification of the index or rate on which the interest rate is based and the number of points or percentage added to that index or rate to set the rate, and other pertinent information, such as frequency of rate resets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateTerms</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentMaturityDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Date when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(2))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentMaturityDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentRepaidPrincipal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of principal of debt repaid.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(i)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentRepaidPrincipal</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeFixedInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fixed interest rate related to the interest rate derivative.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativeFixedInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentOwnershipPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentOwnershipPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestAndDebtExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Interest and debt related expenses associated with nonoperating financing activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 20<br> -Topic 835<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483013/835-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestAndDebtExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483581/946-220-45-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482925/835-30-45-3<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.9)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (210.5-03(11))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483013/835-20-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense for debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69E<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69E<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69F<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69F<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1F<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.8)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpenseDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansAndLeasesReceivableRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For an unclassified balance sheet, reflects the carrying amount of unpaid loan amounts due from related parties at the balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483326/850-10-50-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.7(e))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LoansAndLeasesReceivableRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, aggregate carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LoansPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtMaturityDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Maturity date of long-term debt, in YYYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2<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;">us-gaap_LongTermDebtMaturityDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtPercentageBearingVariableInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The interest rate applicable to the portion of the carrying amount of long-term borrowings outstanding as of the balance sheet date, including current maturities, which accrues interest at a rate subject to change from time to time.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtPercentageBearingVariableInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(12)(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(12)(b)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(15))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(12)(b)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.15)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount due from parties in nontrade transactions, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(5)(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherReceivablesNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance, of receivables classified as other, due within one year or the operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherReceivablesNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of an entity's outstanding debt that is designated as a hedged item in cash flow, fair value, or net investment hedge.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for interest that provides economic benefits within a future period of one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (g)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 340<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483032/340-10-45-1<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 340<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 05<br> -Paragraph 5<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482955/340-10-05-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RecoveryOfDirectCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Return of or reimbursements received in relation to direct costs and expenses previously paid or incurred.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<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;">us-gaap_RecoveryOfDirectCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAmountsOfTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of transactions with related party during the financial reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483326/850-10-50-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483326/850-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAmountsOfTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Purchases during the period (excluding transactions that are eliminated in consolidated or combined financial statements) with related party.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShorttermDebtAverageOutstandingAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the form of debt having an initial term of less than one year or less than the normal operating cycle, if longer, average borrowings during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1402<br> -Paragraph (a)<br> -Publisher SEC<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1402<br> -Paragraph (b)<br> -Subparagraph (1)<br> -Publisher SEC<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShorttermDebtAverageOutstandingAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=abvc_BearInterestRateMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=abvc_BearInterestRateMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstAustraliaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstAustraliaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_JIANGSMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_JIANGSMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=us-gaap_ConvertibleDebtMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=us-gaap_ConvertibleDebtMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioFirstMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioFirstMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_SeveralLoanAgreementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_SeveralLoanAgreementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementGeographicalAxis=country_AU">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementGeographicalAxis=country_AU</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RgeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RgeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=us-gaap_RelatedPartyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=us-gaap_RelatedPartyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BHKCoDevelopmentAggreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BHKCoDevelopmentAggreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_JIANGSMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_JIANGSMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BHKCoDevelopmentsAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BHKCoDevelopmentsAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioLiteJapanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioLiteJapanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>75
<FILENAME>R55.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383954068816">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of Related Parties of the Company with whom Transactions<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationtheBioFirstMember', window );">BioFirst Corporation (the "BioFirst") [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember', window );">BioFirst (Australia) Pty Ltd. (the &#8220;BioFirst (Australia)&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneCorporationtheRgeneMember', window );">Rgene Corporation (the &#8220;Rgene&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene; the Chairman of Rgene is Mr. Tsung-Shann Jiang<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_YuanGeneCorporationtheYuanGeneMember', window );">YuanGene Corporation (the &#8220;YuanGene&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Controlling beneficiary shareholder of the Company<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_AsiaGeneCorporationtheAsiaGeneMember', window );">AsiaGene Corporation (the &#8220;AsiaGene&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_EugeneJiangMember', window );">Eugene Jiang [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Former President and Chairman<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_KeypointTechnologyLtdtheKeypointMember', window );">Keypoint Technology Ltd. (the &#8220;Keypoint&#8217;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">The Chairman of Keypoint is Eugene Jiang&#8217;s mother.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_LionArtsPromotionInctheLionArtsMember', window );">Lion Arts Promotion Inc. (the &#8220;Lion Arts&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Shareholder of the Company<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_YoshinobuOdairatheOdairaMember', window );">Yoshinobu Odaira (the &#8220;Odaira&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Director of the Company<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_GenePharmInctheGenePharmMember', window );">GenePharm Inc. (the &#8220;GenePharm&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Dr. George Lee, Board Director of BioKey, is the Chairman of GenePharm.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember', window );">Euro-Asia Investment &amp; Finance Corp Ltd. (the &#8220;Euro-Asia&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Shareholder of the Company<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_LBGUSAInctheLBGUSAMember', window );">LBG USA, Inc. (the &#8220;LBG USA&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_LionGeneCorporationtheLionGeneMember', window );">LionGene Corporation (the &#8220;LionGene&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_KimhoConsultantsCoLtdtheKimhoMember', window );">Kimho Consultants Co., Ltd. (the &#8220;Kimho&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Shareholder of the Company<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_TheJiangsMember', window );">The Jiangs [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company; the Chairman of Rgene; the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst   Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#8217;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc.   Mr. Eugene Jiang is Mr. and Ms. Jiang&#8217;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc.   Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#8217;s sibling and the director of the Company.   Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#8217;s sibling.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_AmkeyVenturesLLCAmkeyMember', window );">Amkey Ventures, LLC (&#8220;Amkey&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioLiteJapanMember', window );">BioLite Japan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Entity controlled by controlling beneficiary shareholder of ABVC<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember', window );">BioHopeKing Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Entity controlled by controlling beneficiary shareholder of ABVC<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_ABVCBioPharmaHKLimitedMember', window );">ABVC BioPharma (HK), Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">An entity 100% owned by Mr. Tsung-Shann Jiang<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionDescriptionOfTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 description of the related party transaction, including transactions to which no amounts or nominal amounts were ascribed and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements. Examples of common related party transactions are, sales, purchases and transfers of realty and personal property, services received or furnished, loans and leases to and from top management and affiliates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 840<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481440/840-10-50-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483326/850-10-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-7<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479773/842-30-50-4<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479741/842-40-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionDescriptionOfTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c)(2)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c)(2)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(g)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationtheBioFirstMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationtheBioFirstMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneCorporationtheRgeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_RgeneCorporationtheRgeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_YuanGeneCorporationtheYuanGeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_YuanGeneCorporationtheYuanGeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_AsiaGeneCorporationtheAsiaGeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_AsiaGeneCorporationtheAsiaGeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_EugeneJiangMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_EugeneJiangMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_KeypointTechnologyLtdtheKeypointMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_KeypointTechnologyLtdtheKeypointMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_LionArtsPromotionInctheLionArtsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_LionArtsPromotionInctheLionArtsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_YoshinobuOdairatheOdairaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_YoshinobuOdairatheOdairaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_GenePharmInctheGenePharmMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_GenePharmInctheGenePharmMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_LBGUSAInctheLBGUSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_LBGUSAInctheLBGUSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_LionGeneCorporationtheLionGeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_LionGeneCorporationtheLionGeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_KimhoConsultantsCoLtdtheKimhoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_KimhoConsultantsCoLtdtheKimhoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_TheJiangsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_TheJiangsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_AmkeyVenturesLLCAmkeyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_AmkeyVenturesLLCAmkeyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioLiteJapanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioLiteJapanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_ABVCBioPharmaHKLimitedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_ABVCBioPharmaHKLimitedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>76
<FILENAME>R56.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383960474032">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of Accounts Receivable Due from Related Parties - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Accounts Receivable Due from Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherReceivables', window );">Accounts receivable due from related parties</a></td>
<td class="nump">$ 624,373<span></span>
</td>
<td class="nump">$ 757,343<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_GenePharmIncMember', window );">GenePharm Inc. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Accounts Receivable Due from Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherReceivables', window );">Accounts receivable due from related parties</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">142,225<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember', window );">Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Accounts Receivable Due from Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherReceivables', window );">Accounts receivable due from related parties</a></td>
<td class="nump">$ 624,373<span></span>
</td>
<td class="nump">$ 615,118<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount due from parties in nontrade transactions, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(5)(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_GenePharmIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_GenePharmIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>77
<FILENAME>R57.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383953109360">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of Revenue Due from Related Parties - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Revenue Due from Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherCostOfOperatingRevenue', window );">Revenue - related parties</a></td>
<td class="nump">$ 1,900<span></span>
</td>
<td class="nump">$ 307,788<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember', window );">Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Revenue Due from Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherCostOfOperatingRevenue', window );">Revenue - related parties</a></td>
<td class="nump">$ 1,900<span></span>
</td>
<td class="nump">$ 307,788<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherCostOfOperatingRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Other costs incurred during the reporting period related to other revenue generating activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<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;">us-gaap_OtherCostOfOperatingRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>78
<FILENAME>R58.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383960142560">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of Due from Related Parties - Current - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">Related Party [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Due from Related Parties - Current [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherReceivablesNetCurrent', window );">Due from related parties - current</a></td>
<td class="nump">$ 535,046<span></span>
</td>
<td class="nump">$ 513,819<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember', window );">Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Due from Related Parties - Current [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_us-gaap_OtherReceivablesNetCurrent', window );">Due from related parties - current</a></td>
<td class="nump">$ 535,046<span></span>
</td>
<td class="nump">$ 513,819<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherReceivablesNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance, of receivables classified as other, due within one year or the operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherReceivablesNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>79
<FILENAME>R59.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383946814288">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of Due from Related Parties - Non Current - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Accounts, Notes, Loans and Financing Receivable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueFromOtherRelatedPartiesNoncurrentAmount', window );">Due from related parties &#8211; Non-Current</a></td>
<td class="nump">$ 930,396<span></span>
</td>
<td class="nump">$ 865,477<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaMember', window );">BioFirst (Australia) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Accounts, Notes, Loans and Financing Receivable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueFromOtherRelatedPartiesNoncurrentAmount', window );">Due from related parties &#8211; Non-Current</a></td>
<td class="nump">822,781<span></span>
</td>
<td class="nump">752,655<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember', window );">BioHopeKing Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Accounts, Notes, Loans and Financing Receivable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueFromOtherRelatedPartiesNoncurrentAmount', window );">Due from related parties &#8211; Non-Current</a></td>
<td class="nump">$ 107,615<span></span>
</td>
<td class="nump">$ 112,822<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_DueFromOtherRelatedPartiesNoncurrentAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of due from other related parties non current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_DueFromOtherRelatedPartiesNoncurrentAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsNotesAndLoansReceivableLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsNotesAndLoansReceivableLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>80
<FILENAME>R60.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383954329136">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueToRelatedPartyCurrentAndNoncurrent', window );">Total</a></td>
<td class="nump">$ 480,196<span></span>
</td>
<td class="nump">$ 359,992<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationMember', window );">BioFirst Corporation [Member]</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_abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueToRelatedPartyCurrentAndNoncurrent', window );">Total</a></td>
<td class="nump">315,947<span></span>
</td>
<td class="nump">188,753<span></span>
</td>
<td class="nump">$ 40,878<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_TheJiangsMember', window );">The Jiangs [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueToRelatedPartyCurrentAndNoncurrent', window );">Total</a></td>
<td class="nump">19,789<span></span>
</td>
<td class="nump">19,789<span></span>
</td>
<td class="nump">18,750<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_DueToshareholdersMember', window );">Due to Shareholders [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueToRelatedPartyCurrentAndNoncurrent', window );">Total</a></td>
<td class="nump">$ 144,460<span></span>
</td>
<td class="nump">$ 151,450<span></span>
</td>
<td class="nump">$ 168,131<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_DueToRelatedPartyCurrentAndNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying amount as of the balance sheet date of obligations due all related parties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_DueToRelatedPartyCurrentAndNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_TheJiangsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_TheJiangsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_DueToshareholdersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_DueToshareholdersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>81
<FILENAME>R61.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383954305856">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Details) - Schedule of Income Tax Expense - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CurrentAbstract', window );"><strong>Current:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit', window );">State</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,600<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CurrentForeignTaxExpenseBenefit', window );">Foreign</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CurrentIncomeTaxExpenseBenefit', window );">Total Current</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,600<span></span>
</td>
<td class="nump">2,400<span></span>
</td>
<td class="nump">800<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DeferredAbstract', window );"><strong>Deferred:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CurrentStateAndLocalTaxExpenseBenefit', window );">State</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,400<span></span>
</td>
<td class="nump">800<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredForeignIncomeTaxExpenseBenefit', window );">Foreign</a></td>
<td class="nump">80,696<span></span>
</td>
<td class="num">(166,696)<span></span>
</td>
<td class="nump">795,378<span></span>
</td>
<td class="num">(187,055)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxesAndTaxCredits', window );">Total Deferred</a></td>
<td class="nump">80,696<span></span>
</td>
<td class="num">(166,696)<span></span>
</td>
<td class="nump">$ 795,378<span></span>
</td>
<td class="num">$ (187,055)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherTaxExpenseBenefit', window );">Total provision for (benefit from) income taxes</a></td>
<td class="nump">$ 80,696<span></span>
</td>
<td class="num">$ (165,096)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_CurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_CurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_DeferredAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_DeferredAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CurrentForeignTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current foreign income tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 740<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CurrentForeignTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CurrentIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CurrentIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CurrentStateAndLocalTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current state and local tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, current regional, territorial, and provincial tax expense (benefit) for non-US (United States of America) jurisdiction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 740<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CurrentStateAndLocalTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredForeignIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred foreign income tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredForeignIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxesAndTaxCredits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred income tax expense (benefit) and income tax credits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxesAndTaxCredits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred state and local tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, deferred regional, territorial, and provincial tax expense (benefit) for non-US (United States of America) jurisdiction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of other income tax expense (benefit).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-10<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>82
<FILENAME>R62.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383950771296">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Details) - Schedule of Deferred Tax Assets (Liability) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract', window );"><strong>Schedule of Deferred Tax Assets Liability [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetImpairmentCharges', window );">Loss on impairment of Assets</a></td>
<td class="nump">$ 679,428<span></span>
</td>
<td class="nump">$ 709,961<span></span>
</td>
<td class="nump">$ 741,390<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign', window );">Net operating loss carryforwards</a></td>
<td class="nump">5,713,161<span></span>
</td>
<td class="nump">5,866,623<span></span>
</td>
<td class="nump">2,801,363<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiability', window );">Operating lease liabilities</a></td>
<td class="nump">213,482<span></span>
</td>
<td class="nump">213,482<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherAssetsMiscellaneousNoncurrent', window );">Operating lease assets</a></td>
<td class="num">(213,482)<span></span>
</td>
<td class="num">(213,482)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherDeferredCostsGross', window );">Deferred tax assets, Gross</a></td>
<td class="nump">6,392,589<span></span>
</td>
<td class="nump">6,576,584<span></span>
</td>
<td class="nump">4,240,940<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsValuationAllowance', window );">Valuation allowance</a></td>
<td class="num">(6,358,333)<span></span>
</td>
<td class="num">(6,459,474)<span></span>
</td>
<td class="num">(3,259,028)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsLiabilitiesNet', window );">Deferred tax assets, net</a></td>
<td class="nump">$ 34,256<span></span>
</td>
<td class="nump">$ 117,110<span></span>
</td>
<td class="nump">$ 981,912<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetImpairmentCharges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482130/360-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetImpairmentCharges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsLiabilitiesNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2<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;">us-gaap_DeferredTaxAssetsLiabilitiesNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible foreign operating loss carryforwards.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-6<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-8<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsValuationAllowance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2<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;">us-gaap_DeferredTaxAssetsValuationAllowance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssetsMiscellaneousNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of other miscellaneous assets expected to be realized or consumed after one year or normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAssetsMiscellaneousNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherDeferredCostsGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Gross amount of other deferred costs capitalized at the end of the reporting period. Does not include deferred finance costs or deferred acquisition costs of insurance companies.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherDeferredCostsGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>83
<FILENAME>R63.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383937675616">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Equity (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="10">1 Months Ended</th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">6 Months Ended</th>
<th class="th" colspan="3">9 Months Ended</th>
<th class="th" colspan="4">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Aug. 14, 2023</div></th>
<th class="th"><div>Feb. 23, 2023</div></th>
<th class="th"><div>Dec. 01, 2022</div></th>
<th class="th"><div>Jul. 10, 2022</div></th>
<th class="th"><div>Jul. 10, 2022</div></th>
<th class="th"><div>Jul. 01, 2022</div></th>
<th class="th"><div>Jul. 08, 2020</div></th>
<th class="th"><div>Jul. 31, 2023</div></th>
<th class="th"><div>Jul. 27, 2023</div></th>
<th class="th"><div>May 31, 2022</div></th>
<th class="th"><div>Mar. 31, 2022</div></th>
<th class="th"><div>Jan. 31, 2022</div></th>
<th class="th"><div>Nov. 30, 2021</div></th>
<th class="th"><div>Aug. 31, 2021</div></th>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Jan. 31, 2021</div></th>
<th class="th"><div>Oct. 31, 2020</div></th>
<th class="th" colspan="2"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Jun. 30, 2022</div></th>
<th class="th"><sup>[2]</sup></th>
<th class="th" colspan="2"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th" colspan="2"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Jan. 03, 2023</div></th>
<th class="th"><div>Aug. 05, 2021</div></th>
<th class="th"><div>Jul. 21, 2021</div></th>
<th class="th"><div>Jun. 29, 2021</div></th>
<th class="th"><div>May 17, 2021</div></th>
<th class="th"><div>Oct. 30, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredOfferingCosts', window );">Deferred offering cost (in Dollars)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,296,763<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_UnrestrictedCommonShares', window );">Unrestricted common shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,306,007<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssuedPricePerShare', window );">Price per share (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.29<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ExcessStockSharesIssued', window );">Common shares, issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">75,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfessionalAndContractServicesExpense', window );">Consulting and advisory services amount (in Dollars)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 556,075<span></span>
</td>
<td class="nump">$ 169,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharePrice', window );">Consulting and advisory services value per share (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.26<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="nump">$ 20<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConversionOfStockSharesIssued1', window );">Shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_GrossProceeds', window );">Gross proceeds (in Dollars)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,220,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LegalFees', window );">Legal fees (in Dollars)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 556,075<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CreditDerivativeTerm1', window );">Warrant term</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Shares of common stock</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions', window );">Exercisable price per share</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.45<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,823,043<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="nump">4,823,043<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,286,190<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">223,411<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFairValue', window );">Principal amount (in Dollars)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,704,167<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleConversionPrice1', window );">Price per share (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.25<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentSoldNotYetPurchasedBalanceShares', window );">Security shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">614,912<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="nump">614,912<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount', window );">Repaying securities totaling (in Dollars)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,814,800<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,814,800<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WarrantExercisePriceIncrease', window );">Warrant exercise price (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction', window );">Sale of common shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">300,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights', window );">Pre-funded warrants shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,111,112<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PurchasePricePerShare', window );">Purchase price per share (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AggregateCommonStockShares', window );">Aggregate common stock shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">673,605<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityReverseStockSplit', window );">Reverse stock split</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">On July 25, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its common
stock.<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,291,667<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AgreementDescription', window );">Agreement, description</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">In January 2021, WallachBeth entered into a consulting agreement
with the Company pursuant to which the Company engaged WallachBeth to conduct due diligence and research work with respect to the Company.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Common stock , shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,111,112<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConvertiblePromissoryNoteValue', window );">Convertible promissory note value (in Dollars)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DescriptionOfPublicOffering', window );">Public offering , description</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">On August 5, 2021, the Company closed its public
offering (the &#8220;Public Offering&#8221;) of 1,100,000 units (the &#8220;Units&#8221;), with each Unit consisting of one share of
the Company&#8217;s common stock, one Series A warrant (the &#8220;Series A Warrants&#8221;) to purchase one share of common stock at
an exercise price equal to $6.30 per share, exercisable until the fifth anniversary of the issuance date, and one Series B warrant (the
&#8220;Series B Warrants,&#8221; and together with the Series A Warrants, the &#8220;Public Warrants&#8221;) to purchase one share of
common stock at an exercise price equal to $10.00 per share, exercisable until the fifth anniversary of the issuance date; the exercise
price of the Public Warrants are subject to certain adjustment and cashless exercise provisions as described therein. The Company completed
the Public Offering pursuant to its registration statement on Form S-1 (File No. 333-255112), originally filed with the Securities and
Exchange Commission (the &#8220;SEC&#8221;) on April 8, 2021 (as amended, the &#8220;Original Registration Statement&#8221;), that the
SEC declared effective on August 2, 2021 and the registration statement on Form S-1 (File No. 333-258404) that was filed and automatically
effective on August 4, 2021 (the &#8220;S-1MEF,&#8221; together with the Original Registration Statement, the &#8220;Registration Statement&#8221;).
The Units were priced at $6.25 per Unit, before underwriting discounts and offering expenses, resulting in gross proceeds of $6,875,000.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfCommonStock', window );">Issuance of common stock for debt (in Dollars)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,050,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 3,917,425<span></span>
</td>
<td class="nump">$ 3,663,925<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">$ 11,119,452<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromWarrantExercises', window );">Gross proceeds from exercise of warrants (in Dollars)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,244,452<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConsultingFees', window );">Service fee (in Dollars)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,296,763<span></span>
</td>
<td class="nump">$ 1,478,590<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,090,361<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_WarrantsTerm', window );">Warrants term</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Exercisable price per share (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.45<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember', window );">Common Stock [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssuedPricePerShare', window );">Price per share (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 20<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityRedemptionPricePerShare', window );">Offering per share (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.11<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AggregateCommonStockShares', window );">Aggregate common stock shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">370,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Common stock , shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">300,000<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td colspan="2" class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">302,775<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember', window );">Warrant [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_GrossProceeds', window );">Gross proceeds (in Dollars)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,750,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights', window );">Pre-funded warrants shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Warrants exercise price (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsidiarySaleOfStockAxis=us-gaap_IPOMember', window );">IPO [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LegalFees', window );">Legal fees (in Dollars)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 850,429<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares', window );">Common stock issued to professional investors</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,354,145<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfCommonStock', window );">Issuance of common stock for debt (in Dollars)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6,875,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsidiarySaleOfStockAxis=us-gaap_PrivatePlacementMember', window );">Private Placement [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleConversionPrice1', window );">Price per share (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.29<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=abvc_SeriesAWarrantsMember', window );">Series A Warrants [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Warrants exercise price (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6.3<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight', window );">Warrants exercised</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">673,405<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=abvc_SeriesBWarrantsMember', window );">Series B Warrants [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Warrants exercise price (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight', window );">Warrants exercised</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_CommonStockMember', window );">Common Stock [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityRedemptionPricePerShare', window );">Offering per share (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.11<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_TitleOfIndividualAxis=abvc_LindGlobalFundIIMember', window );">Lind Global Fund II [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WarrantExercisePriceDecrease', window );">Initial exercise price (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.05<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abvc_SecuritiesPurchaseAgreementMember', window );">securities purchase agreement [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityReverseStockSplit', window );">Reverse stock split</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">The
above-mentioned equity is before the reverse stock split in 2023.<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abvc_ShareExchangeAgreementMember', window );">Share Exchange Agreement [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CommonStockIssuedAfterStockSplit', window );">Common stock issued post-stock split</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">125,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CommonStockIssuedBeforeStockSplit', window );">Common stock issued pre-stock split</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_InverlewAdvisorsLLCMember', window );">Inverlew Advisors, LLC [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Shares of common stock</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_EuroAsiaInvestmentFinanceCorpLtdMember', window );">Euro-Asia Investment &amp; Finance Corp Ltd. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CommonStockIssuedAfterStockSplit', window );">Common stock issued post-stock split</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">125,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_ThaliaMediaLtdMember', window );">Thalia Media Ltd. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CommonStockIssuedBeforeStockSplit', window );">Common stock issued pre-stock split</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_LindGlobalFundIILPLindMember', window );">Lind Global Fund II, LP (&#8220;Lind&#8221;) [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,291,667<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SupplementalDeferredPurchasePrice', window );">Purchase price (in Dollars)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,175,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleConversionPrice1', window );">Price per share (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.05<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_ZhonghuiMember', window );">Zhonghui [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction', window );">Ownership percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">20.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_ViewTradeSecuritiesIncMember', window );">View Trade Securities Inc. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">60,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PlacementAgentAgreementDescription', window );">Placement agent agreement, description</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Pursuant to the agreement, the Company agreed to pay View Trade 60,000 restricted common
shares of the Company and 60,000 warrants to purchase common shares of the Company at an exercise price of $6 per share for a period
of 5 years with cashless exercise provision.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfessionalFees', window );">Consulting fees (in Dollars)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 135,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RestrictedCommonShares', window );">Restricted common shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_WallachBethCapitalLLCMember', window );">WallachBeth Capital LLC [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_ConsultingAgreementMember', window );">Consulting Agreement [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_UnrestrictedCommonShares', window );">Unrestricted common shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">316,934<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_ConsultingAgreementMember', window );">Consulting Agreement [Member] | Maximum [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleConversionPrice1', window );">Price per share (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6.3<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_SecuritiesPurchaseAgreementMember', window );">securities purchase agreement [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_UnrestrictedCommonShares', window );">Unrestricted common shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,306,007<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BarlewHoldingsLLCMember', window );">Barlew Holdings, LLC [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Shares of common stock</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">75,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BarlewHoldingsLLCMember', window );">Barlew Holdings, LLC [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ExcessStockSharesIssued', window );">Common shares, issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">75,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfessionalAndContractServicesExpense', window );">Consulting and advisory services amount (in Dollars)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 169,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharePrice', window );">Consulting and advisory services value per share (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.26<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Shares of common stock</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">75,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_ConsultingAgreementMember', window );">Consulting Agreement [Member] | Minimum [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleConversionPrice1', window );">Price per share (in Dollars per share)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.31<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="35"></td></tr>
<tr><td colspan="35"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top"><span style="font-size: 10pt">Prior period results have been adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</span></td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top"><span style="font-size: 10pt">Prior period results have been adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</span></td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_AggregateCommonStockShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate Common Stock Shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_AggregateCommonStockShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_AgreementDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Agreement related description.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_AgreementDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_CommonStockIssuedAfterStockSplit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Common stock issued after stock split.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_CommonStockIssuedAfterStockSplit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_CommonStockIssuedBeforeStockSplit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Common stock issued before stock split.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_CommonStockIssuedBeforeStockSplit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ConsultingFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of consulting fees.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ConsultingFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ConvertiblePromissoryNoteValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Convertible promissory note value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ConvertiblePromissoryNoteValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_DescriptionOfPublicOffering">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of public offering .</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_DescriptionOfPublicOffering</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_EquityDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_EquityDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_GrossProceeds">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of gross proceeds.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_GrossProceeds</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PlacementAgentAgreementDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire description placement agent agreement. for example : the role of the placement agent is to help structure the transaction and find potential investors that are willing and able to invest in the offered securities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PlacementAgentAgreementDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PurchasePricePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Purchase price per share.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PurchasePricePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RestrictedCommonShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Restricted Common Shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RestrictedCommonShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_UnrestrictedCommonShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of unrestricted common shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_UnrestrictedCommonShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_WarrantsTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Warrants term.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_WarrantsTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Exercise price per share or per unit of warrants or rights outstanding.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of securities into which each warrant or right may be converted. For example, but not limited to, each warrant may be converted into two shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of securities into which the class of warrant or right may be converted. For example, but not limited to, 500,000 warrants may be converted into 1,000,000 shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConversionOfStockSharesIssued1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of new shares issued in the conversion of stock in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-4<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-3<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConversionOfStockSharesIssued1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CreditDerivativeTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Term of the credit risk derivative contract, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4K<br> -Subparagraph (a)(1)<br> -SubTopic 10<br> -Topic 815<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4K<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CreditDerivativeTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentConvertibleConversionPrice1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The price per share of the conversion feature embedded in the debt instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentConvertibleConversionPrice1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fair value portion of debt instrument payable, including, but not limited to, notes payable and loans payable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69B<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69B<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69C<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69C<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1D<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-10<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredOfferingCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Specific incremental costs directly attributable to a proposed or actual offering of securities which are deferred at the end of the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 340<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 5.A)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480341/340-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredOfferingCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ExcessStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of excess stock shares of an entity that have been sold or granted to shareholders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ExcessStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For investments which are quantified by principal amount, principal balance held at close of period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.12-12A(Column B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-2<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;">us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentSoldNotYetPurchasedBalanceShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of securities sold short (the short position) as of the end of the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.12-12A(Column B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-2<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;">us-gaap_InvestmentSoldNotYetPurchasedBalanceShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LegalFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense provided in the period for legal costs incurred on or before the balance sheet date pertaining to resolved, pending or threatened litigation, including arbitration and mediation proceedings.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<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;">us-gaap_LegalFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the additional capital contribution to the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOfCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromWarrantExercises">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow associated with the amount received from holders exercising their stock warrants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromWarrantExercises</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfessionalAndContractServicesExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Professional and contract service expense includes cost reimbursements for support services related to contracted projects, outsourced management, technical and staff support.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfessionalAndContractServicesExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfessionalFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Subparagraph (k)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483581/946-220-45-3<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfessionalFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares issued or sold by the subsidiary or equity method investee per stock transaction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of subsidiary's or equity investee's stock owned by parent company after stock transaction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares reserved for issuance pertaining to the outstanding exercisable stock options as of the balance sheet date in the customized range of exercise prices for which the market and performance vesting condition has been satisfied.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Price of a single share of a number of saleable stocks of a company.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<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;">us-gaap_SharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesIssuedPricePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per share or per unit amount of equity securities issued.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesIssuedPricePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of new stock issued during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481004/946-505-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(i)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued attributable to transactions classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Change in number of shares issued and outstanding as a result of capital structure change to a stock dividend, stock split or reserve split occurring after the balance sheet date but prior to the later of the issuance of financial statements or the effective date of registration statement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 4<br> -Subparagraph (SAB Topic 4.C)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityReverseStockSplit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of the reverse stock split arrangement. Also provide the retroactive effect given by the reverse split that occurs after the balance sheet date but before the release of financial statements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 4<br> -Subparagraph (SAB Topic 4.C)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityReverseStockSplit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SupplementalDeferredPurchasePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 device of credit enhancement where a part of the purchase price for the receivable/ payable is retained to serve as a cash collateral.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-4<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-3<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482913/230-10-50-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SupplementalDeferredPurchasePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquityRedemptionPricePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount to be paid per share that is classified as temporary equity by entity upon redemption. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 480<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480244/480-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (27)<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TemporaryEquityRedemptionPricePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WarrantExercisePriceDecrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per share decrease in exercise price of warrant. Excludes change due to standard antidilution provision.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WarrantExercisePriceDecrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WarrantExercisePriceIncrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per share increase in exercise price of warrant. Excludes change due to standard antidilution provision.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WarrantExercisePriceIncrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightAxis=us-gaap_WarrantMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsidiarySaleOfStockAxis=us-gaap_IPOMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsidiarySaleOfStockAxis=us-gaap_IPOMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsidiarySaleOfStockAxis=us-gaap_PrivatePlacementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsidiarySaleOfStockAxis=us-gaap_PrivatePlacementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=abvc_SeriesAWarrantsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=abvc_SeriesAWarrantsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=abvc_SeriesBWarrantsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=abvc_SeriesBWarrantsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_CommonStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_CommonStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_TitleOfIndividualAxis=abvc_LindGlobalFundIIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_TitleOfIndividualAxis=abvc_LindGlobalFundIIMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=abvc_SecuritiesPurchaseAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=abvc_SecuritiesPurchaseAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=abvc_ShareExchangeAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=abvc_ShareExchangeAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_InverlewAdvisorsLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_InverlewAdvisorsLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_EuroAsiaInvestmentFinanceCorpLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_EuroAsiaInvestmentFinanceCorpLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_ThaliaMediaLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_ThaliaMediaLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_LindGlobalFundIILPLindMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_LindGlobalFundIILPLindMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_ZhonghuiMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_ZhonghuiMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_ViewTradeSecuritiesIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_ViewTradeSecuritiesIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_WallachBethCapitalLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_WallachBethCapitalLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_ConsultingAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_ConsultingAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_SecuritiesPurchaseAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_SecuritiesPurchaseAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BarlewHoldingsLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BarlewHoldingsLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BarlewHoldingsLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BarlewHoldingsLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_ConsultingAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_ConsultingAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>84
<FILENAME>R64.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383953308848">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="3">1 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Apr. 16, 2022</div></th>
<th class="th"><div>Oct. 15, 2021</div></th>
<th class="th"><div>Oct. 15, 2021</div></th>
<th class="th"><div>Nov. 21, 2020</div></th>
<th class="th"><div>Oct. 30, 2020</div></th>
<th class="th"><div>Apr. 16, 2022</div></th>
<th class="th"><div>Nov. 21, 2020</div></th>
<th class="th"><div>Oct. 30, 2020</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Jan. 31, 2022</div></th>
<th class="th"><div>Nov. 30, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_StockOptionsDetailsLineItems', window );"><strong>Stock Options (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod', window );">Stock options aggregate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">545,182<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">545,182<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConversionPrice', window );">Conversion price (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConsultingFees', window );">Consulting fees (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,090,361<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,090,361<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,296,763<span></span>
</td>
<td class="nump">$ 1,478,590<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Company granted option</a></td>
<td class="nump">761,920<span></span>
</td>
<td class="nump">1,280,002<span></span>
</td>
<td class="nump">1,280,002<span></span>
</td>
<td class="nump">545,182<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">761,920<span></span>
</td>
<td class="nump">545,182<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">761,920<span></span>
</td>
<td class="nump">1,280,002<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1', window );">Options vested grant date exercisable</a></td>
<td class="text">10 years<span></span>
</td>
<td class="text">10 years<span></span>
</td>
<td class="text">10 years<span></span>
</td>
<td class="text">10 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">10 years<span></span>
</td>
<td class="text">10 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockOptionExercisePriceIncrease', window );">Exercise price per share (in Dollars per share)</a></td>
<td class="nump">$ 3<span></span>
</td>
<td class="nump">$ 3<span></span>
</td>
<td class="nump">$ 3<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_FairValueOfOptionsGranted', window );">Fair value of options granted (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.79<span></span>
</td>
<td class="nump">$ 2.09<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions', window );">Stock-based compensation expense (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 1,241,930<span></span>
</td>
<td class="nump">$ 2,675,205<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abvc_TwoThousandSixteenEquityIncentivePlanMember', window );">2016 Equity Incentive Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_StockOptionsDetailsLineItems', window );"><strong>Stock Options (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant', window );">Options available for grant</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,860,211<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember', window );">Previously Reported [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_StockOptionsDetailsLineItems', window );"><strong>Stock Options (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_FairValueOfOptionsGranted', window );">Fair value of options granted (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.63<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ConsultingFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of consulting fees.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ConsultingFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ConversionPrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares value is conversion price.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ConversionPrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_FairValueOfOptionsGranted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of fair value of options granted.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_FairValueOfOptionsGranted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_StockOptionsDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_StockOptionsDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of tax benefit from exercise of option under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2A<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 718<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2A<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The difference between the maximum number of shares (or other type of equity) authorized for issuance under the plan (including the effects of amendments and adjustments), and the sum of: 1) the number of shares (or other type of equity) already issued upon exercise of options or other equity-based awards under the plan; and 2) shares (or other type of equity) reserved for issuance on granting of outstanding awards, net of cancellations and forfeitures, if applicable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Net number of share options (or share units) granted during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of options outstanding, including both vested and non-vested options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for fully vested and expected to vest exercisable or convertible options, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockOptionExercisePriceIncrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per share increase in exercise price of option. Excludes change due to standard antidilution provision and option granted under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockOptionExercisePriceIncrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PlanNameAxis=abvc_TwoThousandSixteenEquityIncentivePlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PlanNameAxis=abvc_TwoThousandSixteenEquityIncentivePlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>85
<FILENAME>R65.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383956289488">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options (Details) - Schedule of Options Issued and Outstanding - Stock Options [Member]<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems', window );"><strong>Stock Options (Details) - Schedule of Options Issued and Outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of Underlying Shares, Outstanding | shares</a></td>
<td class="nump">1,825,184<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Outstanding | $ / shares</a></td>
<td class="nump">$ 2.7<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue', window );">Aggregate Intrinsic Value, Outstanding | $</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Number of Underlying Shares, Exercisable | shares</a></td>
<td class="nump">2,587,104<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Exercisable | $ / shares</a></td>
<td class="nump">$ 2.79<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm', window );">Weighted-Average Contractual Life Remaining in Years, Exercisable</a></td>
<td class="text">8 years 8 months 26 days<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1', window );">Aggregate Intrinsic Value, Exercisable | $</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber', window );">Number of Underlying Shares, Vested and expected to vest | shares</a></td>
<td class="nump">2,587,104<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Vested and expected to vest | $ / shares</a></td>
<td class="nump">$ 2.79<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1', window );">Weighted-Average Contractual Life Remaining in Years, Vested and expected to vest</a></td>
<td class="text">8 years 8 months 26 days<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue', window );">Aggregate Intrinsic Value, Vested and expected to vest | $</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod', window );">Number of Underlying Shares, Granted | shares</a></td>
<td class="nump">761,920<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Granted | $ / shares</a></td>
<td class="nump">$ 3<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod', window );">Number of Underlying Shares, Forfeited | shares</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Forfeited | $ / shares</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of Underlying Shares, Outstanding | shares</a></td>
<td class="nump">2,587,104<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Outstanding | $ / shares</a></td>
<td class="nump">$ 2.79<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Weighted- Average Contractual Life Remaining in Years, Outstanding</a></td>
<td class="text">8 years 8 months 26 days<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue', window );">Aggregate Intrinsic Value, Outstanding | $</a></td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The value of estimated use full lifes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted-Average Contractual Life Remaining in Years, Vested and expected to vest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(03)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Net number of share options (or share units) granted during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount by which the current fair value of the underlying stock exceeds the exercise price of options outstanding.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of options outstanding, including both vested and non-vested options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount by which current fair value of underlying stock exceeds exercise price of fully vested and expected to vest exercisable or convertible options. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of fully vested and expected to vest options outstanding that can be converted into shares under option plan. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted-average exercise price, at which grantee can acquire shares reserved for issuance, for fully vested and expected to vest options outstanding. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees could have acquired the underlying shares with respect to stock options that were terminated.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(03)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of difference between fair value of the underlying shares reserved for issuance and exercise price of vested portions of options outstanding and currently exercisable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 718<br> -SubTopic 10<br> -Subparagraph (e)(1)<br> -Name Accounting Standards Codification<br> -Paragraph 2<br> -Section 50<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis=us-gaap_EmployeeStockOptionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis=us-gaap_EmployeeStockOptionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>86
<FILENAME>R66.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383945945744">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options (Details) - Schedule of Fair Value of Stock Options Granted<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract', window );"><strong>Schedule of Fair Value of Stock Options Granted [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate', window );">Risk free interest rate</a></td>
<td class="nump">2.79%<span></span>
</td>
<td class="nump">1.13%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1', window );">Expected term (in years)</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">5 years<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate', window );">Dividend yield</a></td>
<td class="nump">0.00%<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate', window );">Expected volatility</a></td>
<td class="nump">83.86%<span></span>
</td>
<td class="nump">108.51%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The risk-free interest rate assumption that is used in valuing an option on its own shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iv)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expected term of award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>87
<FILENAME>R67.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383950773488">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loss Per Share (Details) - Schedule of Loss Per Share - Common Stock [Member] - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NumeratorAbstract', window );"><strong>Numerator:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Net loss attributable to ABVC&#8217;s common stockholders</a></td>
<td class="num">$ (3,317,516)<span></span>
</td>
<td class="num">$ (3,704,864)<span></span>
</td>
<td class="num">$ (7,404,722)<span></span>
</td>
<td class="num">$ (11,559,301)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DenominatorAbstract', window );"><strong>Denominator:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Weighted-average shares outstanding - Basic</a></td>
<td class="nump">4,055,345<span></span>
</td>
<td class="nump">3,257,912<span></span>
</td>
<td class="nump">3,555,474<span></span>
</td>
<td class="nump">3,119,795<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockOptionPlanExpense', window );">Stock options</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment', window );">Weighted-average shares outstanding - Diluted</a></td>
<td class="nump">4,055,345<span></span>
</td>
<td class="nump">3,257,912<span></span>
</td>
<td class="nump">3,555,474<span></span>
</td>
<td class="nump">3,119,795<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareAbstract', window );"><strong>Loss per share</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">-Basic</a></td>
<td class="num">$ (0.82)<span></span>
</td>
<td class="num">$ (1.14)<span></span>
</td>
<td class="num">$ (2.08)<span></span>
</td>
<td class="num">$ (3.71)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">-Diluted</a></td>
<td class="num">$ (0.82)<span></span>
</td>
<td class="num">$ (1.14)<span></span>
</td>
<td class="num">$ (2.08)<span></span>
</td>
<td class="num">$ (3.71)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_DenominatorAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_DenominatorAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_NumeratorAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_NumeratorAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482635/260-10-55-15<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-2<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-10<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 16: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 52<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482635/260-10-55-52<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482635/260-10-55-15<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-2<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 15: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 52<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482635/260-10-55-52<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 6.B)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-5<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-10<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-11<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockOptionPlanExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense for option under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockOptionPlanExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</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 sum of dilutive potential common shares or units used in the calculation of the diluted per-share or per-unit computation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-10<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>88
<FILENAME>R68.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383954267232">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Lease (Details) - Schedule of Operating Leases have Remaining Lease Terms - Operating Leases [Member] - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>ASSETS</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseRightOfUseAsset', window );">Operating lease right-of-use assets</a></td>
<td class="nump">$ 899,817<span></span>
</td>
<td class="nump">$ 1,161,141<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>LIABILITIES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityCurrent', window );">Operating lease liabilities (current)</a></td>
<td class="nump">392,666<span></span>
</td>
<td class="nump">369,314<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityNoncurrent', window );">Operating lease liabilities (non-current)</a></td>
<td class="nump">$ 507,151<span></span>
</td>
<td class="nump">$ 791,827<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseRightOfUseAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's right to use underlying asset under operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseRightOfUseAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeaseContractualTermAxis=abvc_OperatingLeasesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LeaseContractualTermAxis=abvc_OperatingLeasesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>89
<FILENAME>R69.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383954047264">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Lease (Details) - Schedule of Company&#8217;s Lease Expenses - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfCompanySLeaseExpensesAbstract', window );"><strong>Schedule of Lease Expenses [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseExpense', window );">Operating lease expenses</a></td>
<td class="nump">$ 96,875<span></span>
</td>
<td class="nump">$ 87,367<span></span>
</td>
<td class="nump">$ 288,751<span></span>
</td>
<td class="nump">$ 261,494<span></span>
</td>
<td class="nump">$ 358,576<span></span>
</td>
<td class="nump">$ 335,208<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLeaseIncomeLeasePayments', window );">Cash paid for amounts included in the measurement of operating lease liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 288,751<span></span>
</td>
<td class="nump">$ 261,494<span></span>
</td>
<td class="nump">$ 358,576<span></span>
</td>
<td class="nump">$ 335,208<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_WeightedAverageRemainingLeaseTermAbstract', window );"><strong>Weighted Average Remaining Lease Term:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1', window );">Operating leases</a></td>
<td class="text">2 years 14 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">2 years 14 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">2 years 5 months 23 days<span></span>
</td>
<td class="text">2 years 10 months 24 days<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_WeightedAverageDiscountRateAbstract', window );"><strong>Weighted Average Discount Rate:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent', window );">Operating leases</a></td>
<td class="nump">1.53%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.53%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.49%<span></span>
</td>
<td class="nump">1.39%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfCompanySLeaseExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfCompanySLeaseExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_WeightedAverageDiscountRateAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_WeightedAverageDiscountRateAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_WeightedAverageRemainingLeaseTermAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_WeightedAverageRemainingLeaseTermAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating lease expense. Excludes sublease income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLeaseIncomeLeasePayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating lease income from lease payments paid and payable to lessor. Excludes variable lease payments not included in measurement of lease receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6A<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482964/270-10-50-6A<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479773/842-30-50-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLeaseIncomeLeasePayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average discount rate for operating lease calculated at point in time.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 53<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479589/842-20-55-53<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining lease term for operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 53<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479589/842-20-55-53<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>90
<FILENAME>R70.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383950832384">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Lease (Details) - Schedule of Minimum Future Annual Payments Under Non-Cancellable Leases - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract', window );"><strong>Schedule of Minimum Future Annual Payments Under Non Cancellable Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths', window );">2023 (excluding nine months ended September 30, 2023)</a></td>
<td class="nump">$ 96,585<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo', window );">2024</a></td>
<td class="nump">400,432<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree', window );">2025</a></td>
<td class="nump">350,693<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour', window );">2026</a></td>
<td class="nump">56,916<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive', window );">Thereafter</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue', window );">Total future minimum lease payments, undiscounted</a></td>
<td class="nump">904,626<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount', window );">Less: Imputed interest</a></td>
<td class="num">(4,809)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseRightOfUseAsset', window );">Present value of future minimum lease payments</a></td>
<td class="nump">$ 899,817<span></span>
</td>
<td class="nump">$ 1,161,141<span></span>
</td>
<td class="nump">$ 1,471,899<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's undiscounted obligation for lease payments in excess of discounted obligation for lease payments for operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term debt payable, sinking fund requirements, and other securities issued that are redeemable by holder at fixed or determinable prices and dates maturing after the fifth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseRightOfUseAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's right to use underlying asset under operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseRightOfUseAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>91
<FILENAME>R71.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383956405952">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Subsequent Events (Details)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="3">1 Months Ended</th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Oct. 01, 2023 </div>
<div>USD ($) </div>
<div>shares</div>
</th>
<th class="th">
<div>Sep. 06, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2023 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Apr. 16, 2022 </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Oct. 31, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Oct. 15, 2021 </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Oct. 15, 2021 </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Sep. 06, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2021 </div>
<div>TWD ($)</div>
</th>
<th class="th"><div>Nov. 30, 2023</div></th>
<th class="th">
<div>Feb. 23, 2023 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Apr. 16, 2022 </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Sep. 30, 2023 </div>
<div>shares</div>
</th>
<th class="th"><sup>[1]</sup></th>
<th class="th">
<div>Jul. 14, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 14, 2023 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Jan. 03, 2023 </div>
<div>shares</div>
</th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>shares</div>
</th>
<th class="th"><sup>[1]</sup></th>
<th class="th">
<div>Sep. 06, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2022 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Jun. 29, 2021 </div>
<div>shares</div>
</th>
<th class="th">
<div>May 17, 2021 </div>
<div>$ / shares</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventLineItems', window );"><strong>Subsequent Events [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common shares, issued (in Shares) | shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="nump">4,823,043<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">223,411<span></span>
</td>
<td colspan="2" class="nump">3,286,190<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentOwnedBalancePrincipalAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="nump">$ 243,750<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_principalAmount', window );">Principle amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 232,500<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 243,750<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleConversionPrice1', window );">Initial conversion price (in Dollars per share) | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.25<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockOptionExercisePriceIncrease', window );">Common stock , exercise price (in Dollars per share) | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3<span></span>
</td>
<td class="nump">$ 3<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember', window );">Subsequent Event [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventLineItems', window );"><strong>Subsequent Events [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockRepurchasedDuringPeriodShares', window );">Purchase shares (in Shares) | shares</a></td>
<td class="nump">2,329,495<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecuritiesPurchasedUnderAgreementsToResell', window );">Purchase agreement executed</a></td>
<td class="nump">$ 1,572,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventDescription', window );">Subsequent event description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">the Company and one of its subsidiaries, BioLite, Inc. (&#8220;BioLite&#8221;) each entered into a multi-year, global
licensing agreement with AIBL for the Company and BioLite&#8217;s CNS drugs with the indications of MDD (Major Depressive Disorder) and
ADHD (Attention Deficit Hyperactivity Disorder) (the &#8220;Licensed Products&#8221;). The potential license will cover the Licensed
Products&#8217; clinical trial, registration, manufacturing, supply, and distribution rights. The Licensed Products for MDD and ADHD,
owned by ABVC and BioLite, were valued at $667M by a third-party evaluation. The parties are determined to collaborate on the global
development of the Licensed Products. The parties are also working to strengthen new drug development and business collaboration, including
technology, interoperability, and standards development. As per each of the respective agreements, each of ABVC and BioLite shall receive
23 million shares of AIBL stock at $10 per share, and if certain milestones are met, $3,500,000 and royalties equaling 5% of net sales,
up to $100 million.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common shares, issued (in Shares) | shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">223,411<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentOwnedBalancePrincipalAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementScenarioAxis=srt_ScenarioForecastMember', window );">Forecast [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventLineItems', window );"><strong>Subsequent Events [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentOwnedBalancePrincipalAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_LindGlobalFundIIMember', window );">Lind Global Fund II [Member] | Subsequent Event [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventLineItems', window );"><strong>Subsequent Events [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_principalAmount', window );">Principle amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,704,167<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PurchasePrice', window );">Purchase price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,175,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleConversionPrice1', window );">Initial conversion price (in Dollars per share) | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.05<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockOptionExercisePriceIncrease', window );">Common stock , exercise price (in Dollars per share) | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.05<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_LindGlobalFundIIMember', window );">Lind Global Fund II [Member] | Forecast [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventLineItems', window );"><strong>Subsequent Events [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PurchaseWarrant', window );">Purchase warrants (in Shares) | shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,291,667<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td colspan="2" class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="24"></td></tr>
<tr><td colspan="24"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top"><span style="font-size: 10pt">Prior period results have been adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</span></td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PurchasePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of purchase price.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PurchasePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PurchaseWarrant">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of purchase warrant.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PurchaseWarrant</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_principalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of principal amount. for example : the home loan principal amount is the amount of money initially borrowed from the lender, and as the loan is repaid, it can also refer to the amount of money still owed. If you avail a home loan of Rs. 50 lakhs, the principal is Rs. 50 lakhs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_principalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentConvertibleConversionPrice1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The price per share of the conversion feature embedded in the debt instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentConvertibleConversionPrice1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentOwnedBalancePrincipalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of principal of investment owned.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480493/946-210-55-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480524/946-210-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.12-12(Column B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-12B(Column B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 6<br> -Subparagraph (SX 210.12-14(Column B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentOwnedBalancePrincipalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SecuritiesPurchasedUnderAgreementsToResell">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after the effects of master netting arrangements, of funds outstanding loaned in the form of a security resale agreement between the entity and another party for the purchase and resale of identical or substantially the same securities at a date certain for a specified price. Includes purchases of participations in pools of securities that are subject to a resale agreement, assets not subject to a master netting arrangement and not elected to be offset.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483466/210-20-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483444/210-20-55-10<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(m)(2)(i)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SecuritiesPurchasedUnderAgreementsToResell</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockOptionExercisePriceIncrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per share increase in exercise price of option. Excludes change due to standard antidilution provision and option granted under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockOptionExercisePriceIncrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockRepurchasedDuringPeriodShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares that have been repurchased during the period and have not been retired and are not held in treasury. Some state laws may govern the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481004/946-505-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(i)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockRepurchasedDuringPeriodShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Describes the event or transaction that occurred between the balance sheet date and the date the financial statements are issued or available to be issued.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 855<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483399/855-10-50-2<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;">us-gaap_SubsequentEventDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Detail information of subsequent event by type. User is expected to use existing line items from elsewhere in the taxonomy as the primary line items for this disclosure, which is further associated with dimension and member elements pertaining to a subsequent event.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481674/830-30-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 855<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483399/855-10-50-2<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;">us-gaap_SubsequentEventLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementScenarioAxis=srt_ScenarioForecastMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementScenarioAxis=srt_ScenarioForecastMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_LindGlobalFundIIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_LindGlobalFundIIMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>92
<FILENAME>R72.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383953295264">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=abvc_BuildingsAndLeaseholdImprovementsMember', window );">Buildings and leasehold improvements [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life in Years</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">5 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=abvc_BuildingsAndLeaseholdImprovementsMember', window );">Buildings and leasehold improvements [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life in Years</a></td>
<td class="text">50 years<span></span>
</td>
<td class="text">50 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember', window );">Machinery and equipment [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life in Years</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">5 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember', window );">Machinery and equipment [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life in Years</a></td>
<td class="text">10 years<span></span>
</td>
<td class="text">10 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember', window );">Office equipment [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life in Years</a></td>
<td class="text">3 years<span></span>
</td>
<td class="text">3 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember', window );">Office equipment [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life in Years</a></td>
<td class="text">6 years<span></span>
</td>
<td class="text">6 years<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentUsefulLife">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentUsefulLife</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=abvc_BuildingsAndLeaseholdImprovementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=abvc_BuildingsAndLeaseholdImprovementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>93
<FILENAME>R73.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383959233184">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Inventory (Details) - Schedule of Inventory - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryLineItems', window );"><strong>Schedule Of Inventory [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryFinishedGoods', window );">Finished goods</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 96,725<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryWorkInProcess', window );">Work-in-process</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryRawMaterials', window );">Raw materials</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">84,620<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AllowanceForInventoryValuationAndObsolescenceLoss', window );">Allowance for inventory valuation and obsolescence loss</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(155,370)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryGross', window );">Inventories, net</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 25,975<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_AllowanceForInventoryValuationAndObsolescenceLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Allowance for inventory valuation and obsolescence loss.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_AllowanceForInventoryValuationAndObsolescenceLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryFinishedGoods">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before valuation and LIFO reserves of completed merchandise or goods expected to be sold within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryFinishedGoods</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Gross amount, as of the balance sheet date, of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryRawMaterials">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before valuation and LIFO reserves of raw materials expected to be sold, or consumed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryRawMaterials</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryWorkInProcess">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before valuation and LIFO reserves of merchandise or goods in the production process expected to be completed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryWorkInProcess</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>94
<FILENAME>R74.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.0.1</span><table class="report" border="0" cellspacing="2" id="idm140383950375664">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Property and Equipment (Details) - Schedule of Property and Equipment - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">$ 11,264,530<span></span>
</td>
<td class="nump">$ 3,878,435<span></span>
</td>
<td class="nump">$ 3,840,352<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment', window );">Less: accumulated depreciation</a></td>
<td class="num">(3,310,594)<span></span>
</td>
<td class="num">(3,304,457)<span></span>
</td>
<td class="num">(3,314,471)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentOtherNet', window );">Property and equipment, net</a></td>
<td class="nump">7,953,936<span></span>
</td>
<td class="nump">573,978<span></span>
</td>
<td class="nump">525,881<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LandMember', window );">Land [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">344,522<span></span>
</td>
<td class="nump">361,193<span></span>
</td>
<td class="nump">400,091<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=abvc_BuildingsAndLeaseholdImprovementsMember', window );">Buildings and leasehold improvements [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">2,221,105<span></span>
</td>
<td class="nump">2,226,687<span></span>
</td>
<td class="nump">2,235,061<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember', window );">Machinery and equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">1,132,876<span></span>
</td>
<td class="nump">1,116,789<span></span>
</td>
<td class="nump">1,013,376<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember', window );">Office equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">$ 166,027<span></span>
</td>
<td class="nump">$ 173,766<span></span>
</td>
<td class="nump">$ 191,824<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 360<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentOtherNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after depreciation of long-lived, physical assets used to produce goods and services and not intended for resale, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentOtherNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LandMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LandMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=abvc_BuildingsAndLeaseholdImprovementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=abvc_BuildingsAndLeaseholdImprovementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>95
<FILENAME>R75.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="idm140384047117488">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BraingenesisBiotechnologyCoLtdMember', window );">Braingenesis Biotechnology Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">0.22%<span></span>
</td>
<td class="nump">0.22%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AccountingTreatmentDescription', window );">Accounting treatments</a></td>
<td class="text">Cost Method<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_GenepharmBiotechCorporationMember', window );">Genepharm Biotech Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">0.92%<span></span>
</td>
<td class="nump">0.92%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AccountingTreatmentDescription', window );">Accounting treatments</a></td>
<td class="text">Cost Method<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioHopeKingCorporationMember', window );">BioHopeKing Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">8.03%<span></span>
</td>
<td class="nump">8.03%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AccountingTreatmentDescription', window );">Accounting treatments</a></td>
<td class="text">Cost Method<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstCorporationMember', window );">BioFirst Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">21.77%<span></span>
</td>
<td class="nump">21.77%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AccountingTreatmentDescription', window );">Accounting treatments</a></td>
<td class="text">Equity&#160;Method<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_RgeneCorporationMember', window );">Rgene Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">28.85%<span></span>
</td>
<td class="nump">28.85%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AccountingTreatmentDescription', window );">Accounting treatments</a></td>
<td class="text">Equity Method<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_AccountingTreatmentDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of the accounting treatment. for example : It records the sale of assets and payment of liabilities and realisation expenditures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_AccountingTreatmentDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OwnershipPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Ownership percentage.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OwnershipPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BraingenesisBiotechnologyCoLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BraingenesisBiotechnologyCoLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_GenepharmBiotechCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_GenepharmBiotechCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioHopeKingCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioHopeKingCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_RgeneCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_RgeneCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>96
<FILENAME>R76.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="idm140383932275104">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of Extent the Investee Relies<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2008</div></th></tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BraingenesisBiotechnologyCoLtdMember', window );">Braingenesis Biotechnology Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of Extent the Investee Relies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">No specific business relationship<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_GenepharmBiotechCorporationMember', window );">Genepharm Biotech Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of Extent the Investee Relies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">No specific business relationship<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioHopeKingCorporationMember', window );">BioHopeKing Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of Extent the Investee Relies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Collaborating with the Company to develop and commercialize drugs<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioFirstCorporationMember', window );">BioFirst Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of Extent the Investee Relies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Loaned from the investee and provides research and development support service<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RgeneCorporationMember', window );">Rgene Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of Extent the Investee Relies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Collaborating with the Company to develop and commercialize drugs<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RelatedPartyTransactionDescriptionOfTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>It represents related party descriptions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RelatedPartyTransactionDescriptionOfTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BraingenesisBiotechnologyCoLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BraingenesisBiotechnologyCoLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_GenepharmBiotechCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_GenepharmBiotechCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioHopeKingCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioHopeKingCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioFirstCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioFirstCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RgeneCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RgeneCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>97
<FILENAME>R77.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="idm140383952853632">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of Long-Term Investment - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NonMarketableCostMethodInvestmentsNetAbstract0', window );"><strong>Non-marketable Cost Method Investments, net</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NonmarketableCostMethodInvestmentsNet', window );">Non-marketable Cost Method Investments, net</a></td>
<td class="nump">$ 803,205<span></span>
</td>
<td class="nump">$ 842,070<span></span>
</td>
<td class="nump">$ 932,755<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityMethodInvestmentsNetAbstract0', window );"><strong>Equity Method Investments, net</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_us-gaap_EquityMethodInvestments', window );">Equity Method Investments, net</a></td>
<td class="nump">2,677,395<span></span>
</td>
<td class="nump">842,070<span></span>
</td>
<td class="nump">932,755<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BraingenesisBiotechnologyCoLtdMember', window );">Braingenesis Biotechnology Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NonMarketableCostMethodInvestmentsNetAbstract0', window );"><strong>Non-marketable Cost Method Investments, net</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NonmarketableCostMethodInvestmentsNet', window );">Non-marketable Cost Method Investments, net</a></td>
<td class="nump">6,838<span></span>
</td>
<td class="nump">7,169<span></span>
</td>
<td class="nump">7,941<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_GenepharmBiotechCorporationMember', window );">Genepharm Biotech Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NonMarketableCostMethodInvestmentsNetAbstract0', window );"><strong>Non-marketable Cost Method Investments, net</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NonmarketableCostMethodInvestmentsNet', window );">Non-marketable Cost Method Investments, net</a></td>
<td class="nump">20,876<span></span>
</td>
<td class="nump">21,887<span></span>
</td>
<td class="nump">24,244<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember', window );">BioHopeKing Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NonMarketableCostMethodInvestmentsNetAbstract0', window );"><strong>Non-marketable Cost Method Investments, net</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NonmarketableCostMethodInvestmentsNet', window );">Non-marketable Cost Method Investments, net</a></td>
<td class="nump">775,491<span></span>
</td>
<td class="nump">813,014<span></span>
</td>
<td class="nump">900,570<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationMember', window );">BioFirst Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityMethodInvestmentsNetAbstract0', window );"><strong>Equity Method Investments, net</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_us-gaap_EquityMethodInvestments', window );">Equity Method Investments, net</a></td>
<td class="nump">1,874,190<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneCorporationMember', window );">Rgene Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityMethodInvestmentsNetAbstract0', window );"><strong>Equity Method Investments, net</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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Equity Method Investments, net</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_EquityMethodInvestmentsNetAbstract0">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_EquityMethodInvestmentsNetAbstract0</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_NonMarketableCostMethodInvestmentsNetAbstract0">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_NonMarketableCostMethodInvestmentsNetAbstract0</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_NonmarketableCostMethodInvestmentsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This item represents the total non marketable cost method investments net included in earnings for the period as a result of selling marketable securities categorized as trading, available-for-sale, or held-to-maturity and any gains or losses realized during the period from the sale of investments accounted for under the cost method of accounting and/or investments that are separately or otherwise not categorized as trading, available-for-sale, or held-to-maturity. Additionally, this item would include any losses recognized for other than temporary impairments (OTTI) of the subject investments in debt and equity securities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_NonmarketableCostMethodInvestmentsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481664/323-10-45-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 25<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-25<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BraingenesisBiotechnologyCoLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BraingenesisBiotechnologyCoLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_GenepharmBiotechCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_GenepharmBiotechCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_RgeneCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>98
<FILENAME>R78.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="idm140383946552176">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of Balance Sheet - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember', window );">BioFirst [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CondensedBalanceSheetStatementsCaptionsLineItems', window );"><strong>Condensed Balance Sheet Statements, Captions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Current Assets</a></td>
<td class="nump">$ 1,690,060<span></span>
</td>
<td class="nump">$ 1,543,152<span></span>
</td>
<td class="nump">$ 1,543,152<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsNoncurrent', window );">Noncurrent Assets</a></td>
<td class="nump">651,221<span></span>
</td>
<td class="nump">739,472<span></span>
</td>
<td class="nump">739,472<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Current Liabilities</a></td>
<td class="nump">2,236,708<span></span>
</td>
<td class="nump">2,663,051<span></span>
</td>
<td class="nump">2,663,051<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrent', window );">Noncurrent Liabilities</a></td>
<td class="nump">366,634<span></span>
</td>
<td class="nump">103,447<span></span>
</td>
<td class="nump">103,447<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityOther', window );">Stockholders&#8217; Equity (Deficit)</a></td>
<td class="num">(262,061)<span></span>
</td>
<td class="num">(483,874)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember', window );">BioFirst [Member] | Previously Reported [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CondensedBalanceSheetStatementsCaptionsLineItems', window );"><strong>Condensed Balance Sheet Statements, Captions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Current Assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,543,151<span></span>
</td>
<td class="nump">1,543,151<span></span>
</td>
<td class="nump">$ 2,205,669<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsNoncurrent', window );">Noncurrent Assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">739,472<span></span>
</td>
<td class="nump">739,472<span></span>
</td>
<td class="nump">959,454<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Current Liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,663,051<span></span>
</td>
<td class="nump">2,663,051<span></span>
</td>
<td class="nump">2,909,703<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrent', window );">Noncurrent Liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">103,447<span></span>
</td>
<td class="nump">103,447<span></span>
</td>
<td class="nump">32,522<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityOther', window );">Stockholders&#8217; Equity (Deficit)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">483,874<span></span>
</td>
<td class="nump">222,898<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember', window );">Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CondensedBalanceSheetStatementsCaptionsLineItems', window );"><strong>Condensed Balance Sheet Statements, Captions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Current Assets</a></td>
<td class="nump">56,091<span></span>
</td>
<td class="nump">68,302<span></span>
</td>
<td class="nump">68,302<span></span>
</td>
<td class="nump">73,452<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsNoncurrent', window );">Noncurrent Assets</a></td>
<td class="nump">239,594<span></span>
</td>
<td class="nump">303,893<span></span>
</td>
<td class="nump">303,893<span></span>
</td>
<td class="nump">374,423<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Current Liabilities</a></td>
<td class="nump">2,407,204<span></span>
</td>
<td class="nump">2,478,868<span></span>
</td>
<td class="nump">2,478,868<span></span>
</td>
<td class="nump">1,934,786<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrent', window );">Noncurrent Liabilities</a></td>
<td class="nump">1,465<span></span>
</td>
<td class="nump">2,441<span></span>
</td>
<td class="nump">2,441<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityOther', window );">Stockholders&#8217; Equity (Deficit)</a></td>
<td class="num">$ (2,112,984)<span></span>
</td>
<td class="num">$ (2,109,114)<span></span>
</td>
<td class="num">$ (2,481,309)<span></span>
</td>
<td class="num">$ (1,486,911)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CondensedBalanceSheetStatementsCaptionsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 12<br> -Subsection 04<br> -Paragraph a<br> -Publisher SEC<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3<br><br>Reference 3: http://www.xbrl.org/2003/role/recommendedDisclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-11<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CondensedBalanceSheetStatementsCaptionsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>srt_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483467/210-10-45-5<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br><br>Reference 21: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.21)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation due after one year or beyond the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br><br>Reference 19: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7<br><br>Reference 20: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 21: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 201.5-02(24))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 22: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 201.5-02(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 23: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 201.5-02(26))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This element represents movements included in the statement of changes in stockholders' equity which are not separately disclosed or provided for elsewhere in the taxonomy.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>99
<FILENAME>R79.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="idm140384047461760">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of Statement of Operation - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember', window );">BioFirst [Member] | BioFirst [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CondensedIncomeStatementsCaptionsLineItems', window );"><strong>Condensed Income Statements, Captions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GainLossOnSalesOfLoansNet', window );">Net sales</a></td>
<td class="nump">$ 30,162<span></span>
</td>
<td class="nump">$ 26,693<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="nump">8,239<span></span>
</td>
<td class="nump">8,348<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Net loss</a></td>
<td class="num">(1,274,539)<span></span>
</td>
<td class="num">(2,276,892)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod', window );">Share of losses from investments accounted for using the equity method</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(269,844)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember', window );">Rgene [Member] | Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CondensedIncomeStatementsCaptionsLineItems', window );"><strong>Condensed Income Statements, Captions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GainLossOnSalesOfLoansNet', window );">Net sales</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Net loss</a></td>
<td class="num">(1,550,123)<span></span>
</td>
<td class="num">(576,514)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod', window );">Share of losses from investments accounted for using the equity method</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Share of losses from investments accounted for using the equity method.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CondensedIncomeStatementsCaptionsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 12<br> -Subsection 04<br> -Paragraph a<br> -Publisher SEC<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3<br><br>Reference 3: http://www.xbrl.org/2003/role/recommendedDisclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481231/810-10-45-11<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CondensedIncomeStatementsCaptionsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>srt_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainLossOnSalesOfLoansNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net gain (loss) resulting from a sale of loans, including adjustments to record loans classified as held-for-sale at the lower-of-cost-or-market and fair value adjustments to loan held for investment purposes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.13(h))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainLossOnSalesOfLoansNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 17: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 19: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1,2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<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;">us-gaap_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 6.B)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-5<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-10<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-11<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ConsolidatedEntitiesAxis=abvc_BioFirstMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ConsolidatedEntitiesAxis=abvc_BioFirstMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ConsolidatedEntitiesAxis=abvc_RgeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ConsolidatedEntitiesAxis=abvc_RgeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>100
<FILENAME>R80.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="idm140383955315920">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of Components of Losses on Equity Investments - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract', window );"><strong>Schedule of Components of Losses on Equity Investments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromEquityMethodInvestments', window );">Share of equity method investee losses</a></td>
<td class="text"> <span></span>
</td>
<td class="num">$ (269,844)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromEquityMethodInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) for proportionate share of equity method investee's income (loss).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481664/323-10-45-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(12))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(13)(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromEquityMethodInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>101
<FILENAME>R81.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="idm140383955604304">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Bank Loans (Details) - Schedule of Short-Term Bank Loan - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Total</a></td>
<td class="nump">$ 852,500<span></span>
</td>
<td class="nump">$ 1,893,750<span></span>
</td>
<td class="nump">$ 1,640,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedBankMember', window );">Cathay United Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Total</a></td>
<td class="nump">232,500<span></span>
</td>
<td class="nump">243,750<span></span>
</td>
<td class="nump">270,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CTBCBankMember', window );">CTBC Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Total</a></td>
<td class="nump">620,000<span></span>
</td>
<td class="nump">650,000<span></span>
</td>
<td class="nump">720,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayBankMember', window );">Cathay Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Total</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(13))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_CTBCBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_CTBCBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_CathayBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>102
<FILENAME>R82.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="idm140383955374288">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Paycheck Protection Program Loan Payable (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="3">1 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Feb. 07, 2021</div></th>
<th class="th"><div>Apr. 14, 2020</div></th>
<th class="th"><div>Nov. 15, 2021</div></th>
<th class="th"><div>Sep. 28, 2021</div></th>
<th class="th"><div>Jan. 29, 2021</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Mar. 15, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems', window );"><strong>Paycheck Protection Program Loan Payable (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LoanFromPaycheckProtectionProgram', window );">Loan from paycheck protection program</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 124,400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 132,331<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ForgivenAmountPercentageUsedForPayroll', window );">Forgiven amount percentage used for payroll</a></td>
<td class="nump">60.00%<span></span>
</td>
<td class="nump">60.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">60.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PromissoryNoteDescription', window );">Promissory note description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The loan was granted pursuant to a promissory note dated January 27, 2021 issued
by the Company, which matures on January 28, 2026 and bears interest at a rate of 1.00% per annum. The Company will pay the principal
in one payment of all outstanding principal plus all accrued unpaid interest on that date that is five years after the date of the promissory
note.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LoanFromPaycheckProtectionPrograms', window );">Loan from paycheck protection programs</a></td>
<td class="nump">$ 104,167<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Interest rate</a></td>
<td class="nump">1.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_GovernmentGrantIncome', window );">Government grant income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 360,898<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_PAYCHECKPROTECTIONPROGRAMMember', window );">Paycheck Protection Program [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems', window );"><strong>Paycheck Protection Program Loan Payable (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms of description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The loan was granted pursuant to a promissory
note dated April 14, 2020 issued by the Company, which matures on April 13, 2022 and bears interest at a rate of 1.00% per annum.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LoanAmout', window );">Loan amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 124,400<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentDecreaseForgiveness', window );">Loan forgiven</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 104,167<span></span>
</td>
<td class="nump">$ 132,331<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_GovernmentGrantIncome', window );">Government grant income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 360,898<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ForgivenAmountPercentageUsedForPayroll">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The percentage of forgiven amount percentage used for payroll.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ForgivenAmountPercentageUsedForPayroll</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_GovernmentGrantIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of government grant income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_GovernmentGrantIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LoanAmout">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Short-Term financing which is expected to be paid back relatively quickly, such as by a subsequent longer-term loan. Also called swing loan or bridge financing.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LoanAmout</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LoanFromPaycheckProtectionProgram">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of loan from paycheck protection program. for example : this program provides small businesses with funds to pay up to 8 weeks of payroll costs including benefits. Funds can also be used to pay interest on mortgages, rent, and utilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LoanFromPaycheckProtectionProgram</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LoanFromPaycheckProtectionPrograms">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Loan from pay check protection program.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LoanFromPaycheckProtectionPrograms</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PromissoryNoteDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A general description of the promissory note. for example : a promissory note is a debt instrument that contains a written promise by one party (the note's issuer or maker) to pay another party (the note's payee) a definite sum of money, either on-demand or at a specified future date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PromissoryNoteDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentDecreaseForgiveness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Decrease for amounts of indebtedness forgiven by the holder of the debt instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentDecreaseForgiveness</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateStatedPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Contractual interest rate for funds borrowed, under the debt agreement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateStatedPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentPaymentTerms">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of the payment terms of the debt instrument (for example, whether periodic payments include principal and frequency of payments) and discussion about any contingencies associated with the payment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480848/942-470-50-3<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentPaymentTerms</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_PAYCHECKPROTECTIONPROGRAMMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_PAYCHECKPROTECTIONPROGRAMMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>103
<FILENAME>R83.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="idm140384047220976">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Notes Payable (Details)<br></strong></div></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Jan. 31, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 31, 2019 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th"><div>Jul. 15, 2021</div></th>
<th class="th"><div>Jan. 21, 2019</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesPayableAbstract', window );"><strong>Notes Payable [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateEffectivePercentage', window );">Bearing interest</a></td>
<td class="nump">12.00%<span></span>
</td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.68%<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_WorkingCapital', window );">Working capital amount</a></td>
<td class="nump">$ 106,800<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherNotesPayable', window );">Balance due amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpenseOther', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 8,592<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_WorkingCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>In short, working capital is the money available to meet your current, short-term obligations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_WorkingCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateEffectivePercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482900/835-30-50-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482925/835-30-45-2<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481139/470-20-50-6<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateEffectivePercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of interest expense classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpenseOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesPayableAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NotesPayableAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term notes payable classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>104
<FILENAME>R84.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="idm140383950726256">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Short-Term Loan (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Aug. 26, 2021</div></th>
<th class="th"><div>Aug. 17, 2020</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Feb. 18, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermBorrowingsAbstract', window );"><strong>Short-Term Loan [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UnsecuredDebt', window );">Unsecured loan amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 100,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtInterestRateIncrease', window );">Interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestAndFeeIncomeOtherLoans', window );">Interest loan</a></td>
<td class="nump">$ 102,272<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentIncreaseAccruedInterest', window );">Accrued interest expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentIncreaseAccruedInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Increase for accrued, but unpaid interest on the debt instrument for the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(f))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentIncreaseAccruedInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestAndFeeIncomeOtherLoans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of interest and fee income from loans classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestAndFeeIncomeOtherLoans</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermBorrowingsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermBorrowingsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtInterestRateIncrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage increase in the stated interest rate on a short-term debt instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtInterestRateIncrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnsecuredDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, carrying value as of the balance sheet date of uncollateralized debt obligations (with maturities initially due after one year or beyond the operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UnsecuredDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>105
<FILENAME>R85.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="idm140383944669248">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of Related Parties of the Company with whom Transactions<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationtheBioFirstMember', window );">BioFirst Corporation (the "BioFirst") [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember', window );">BioFirst (Australia) Pty Ltd. (the &#8220;BioFirst (Australia)&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneCorporationtheRgeneMember', window );">Rgene Corporation (the &#8220;Rgene&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_YuanGeneCorporationtheYuanGeneMember', window );">YuanGene Corporation (the &#8220;YuanGene&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Controlling beneficiary shareholder of the Company<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_AsiaGeneCorporationtheAsiaGeneMember', window );">AsiaGene Corporation (the &#8220;AsiaGene&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_EugeneJiangMember', window );">Eugene Jiang [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Former President and Chairman<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_KeypointTechnologyLtdtheKeypointMember', window );">Keypoint Technology Ltd. (the &#8220;Keypoint&#8217;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">The Chairman of Keypoint is Eugene Jiang&#8217;s mother.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_LionArtsPromotionInctheLionArtsMember', window );">Lion Arts Promotion Inc. (the &#8220;Lion Arts&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Shareholder of the Company<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_YoshinobuOdairatheOdairaMember', window );">Yoshinobu Odaira (the &#8220;Odaira&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Director of the Company<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_GenePharmInctheGenePharmMember', window );">GenePharm Inc. (the &#8220;GenePharm&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Dr. George Lee, Board Director of Biokey, is the Chairman of GenePharm.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember', window );">Euro-Asia Investment &amp; Finance Corp Ltd. (the &#8220;Euro-Asia&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Shareholder of the Company<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_LBGUSAInctheLBGUSAMember', window );">LBG USA, Inc. (the &#8220;LBG USA&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_LionGeneCorporationtheLionGeneMember', window );">LionGene Corporation (the &#8220;LionGene&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_KimhoConsultantsCoLtdtheKimhoMember', window );">Kimho Consultants Co., Ltd. (the &#8220;Kimho&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Shareholder of the Company<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_KimhoConsultantsCoLtdtheKimhoOneMember', window );">Kimho Consultants Co., Ltd. (the &#8220;Kimho&#8221;) One [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company and Rgene, the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst &#160; Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#8217;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc. &#160; Mr. Eugene Jiang is Mr. and Ms. Jiang&#8217;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc. &#160; Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#8217;s sibling and the director of the Company. &#160; Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#8217;s sibling.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_AmkeyVenturesLLCAmkeyMember', window );">Amkey Ventures, LLC (&#8220;Amkey&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioLiteJapanMember', window );">BioLite Japan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Entity controlled by controlling beneficiary shareholder of ABVC<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember', window );">BioHopeKing Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Entity controlled by controlling beneficiary shareholder of ABVC<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_ABVCBioPharmaHKLimitedMember', window );">ABVC BioPharma (HK), Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">An entity 100% owned by Mr. Tsung-Shann Jiang<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RelatedPartyTransactionDescriptionOfTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>It represents related party descriptions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RelatedPartyTransactionDescriptionOfTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c)(2)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c)(2)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(g)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationtheBioFirstMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationtheBioFirstMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneCorporationtheRgeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_RgeneCorporationtheRgeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_YuanGeneCorporationtheYuanGeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_YuanGeneCorporationtheYuanGeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_AsiaGeneCorporationtheAsiaGeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_AsiaGeneCorporationtheAsiaGeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_EugeneJiangMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_EugeneJiangMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_KeypointTechnologyLtdtheKeypointMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_KeypointTechnologyLtdtheKeypointMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_LionArtsPromotionInctheLionArtsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_LionArtsPromotionInctheLionArtsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_YoshinobuOdairatheOdairaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_YoshinobuOdairatheOdairaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_GenePharmInctheGenePharmMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_GenePharmInctheGenePharmMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_LBGUSAInctheLBGUSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_LBGUSAInctheLBGUSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_LionGeneCorporationtheLionGeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_LionGeneCorporationtheLionGeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_KimhoConsultantsCoLtdtheKimhoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_KimhoConsultantsCoLtdtheKimhoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_KimhoConsultantsCoLtdtheKimhoOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_KimhoConsultantsCoLtdtheKimhoOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_AmkeyVenturesLLCAmkeyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_AmkeyVenturesLLCAmkeyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioLiteJapanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioLiteJapanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_ABVCBioPharmaHKLimitedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_ABVCBioPharmaHKLimitedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>106
<FILENAME>R86.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="idm140383959975584">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of Accounts Receivable Due from Related Parties - Related Party [Member] - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Accounts Receivable Due from Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNet', window );">Total accounts receivable</a></td>
<td class="nump">$ 757,343<span></span>
</td>
<td class="nump">$ 145,399<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=us-gaap_RelatedPartyMember', window );">GenePharm Inc. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Accounts Receivable Due from Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNet', window );">Total accounts receivable</a></td>
<td class="nump">142,225<span></span>
</td>
<td class="nump">142,225<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=us-gaap_RelatedPartyMember', window );">Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Accounts Receivable Due from Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNet', window );">Total accounts receivable</a></td>
<td class="nump">615,118<span></span>
</td>
<td class="nump">2,374<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=us-gaap_RelatedPartyMember', window );">Amkey [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Accounts Receivable Due from Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNet', window );">Total accounts receivable</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 800<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 310<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480833/946-310-45-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(5)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 954<br> -SubTopic 310<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481058/954-310-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=us-gaap_RelatedPartyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=us-gaap_RelatedPartyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_GenePharmIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_GenePharmIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RgeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RgeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_AmkeyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_AmkeyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>107
<FILENAME>R87.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="idm140383950702368">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of Due from Related Parties - Current - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RgeneMember', window );">Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Due from Related Parties - Current [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherReceivablesNetCurrent', window );">Rgene</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 513,819<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">Related Party [Member]</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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Due from Related Parties - Current [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_us-gaap_OtherReceivablesNetCurrent', window );">Rgene</a></td>
<td class="nump">$ 535,046<span></span>
</td>
<td class="nump">$ 513,819<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherReceivablesNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance, of receivables classified as other, due within one year or the operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherReceivablesNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RgeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RgeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>108
<FILENAME>R88.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="idm140383933582928">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of Due from Related Parties - Non Current - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Accounts, Notes, Loans and Financing Receivable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueFromRelatedPartiesNoncurrents', window );">Due from related parties- Noncurrent</a></td>
<td class="nump">$ 1,141,378<span></span>
</td>
<td class="nump">$ 818,183<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember', window );">Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Accounts, Notes, Loans and Financing Receivable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueFromRelatedPartiesNoncurrents', window );">Due from related parties- Noncurrent</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">49,110<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaMember', window );">BioFirst (Australia) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Accounts, Notes, Loans and Financing Receivable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueFromRelatedPartiesNoncurrents', window );">Due from related parties- Noncurrent</a></td>
<td class="nump">1,028,556<span></span>
</td>
<td class="nump">491,816<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember', window );">BioHopeKing Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Accounts, Notes, Loans and Financing Receivable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueFromRelatedPartiesNoncurrents', window );">Due from related parties- Noncurrent</a></td>
<td class="nump">112,822<span></span>
</td>
<td class="nump">124,972<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_LBGUSAMember', window );">LBG USA [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Accounts, Notes, Loans and Financing Receivable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueFromRelatedPartiesNoncurrents', window );">Due from related parties- Noncurrent</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">675<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioLiteJapanMember', window );">BioLite Japan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Accounts, Notes, Loans and Financing Receivable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueFromRelatedPartiesNoncurrents', window );">Due from related parties- Noncurrent</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">150,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_KeypointMember', window );">Keypoint [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Accounts, Notes, Loans and Financing Receivable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueFromRelatedPartiesNoncurrents', window );">Due from related parties- Noncurrent</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,610<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_DueFromRelatedPartiesNoncurrents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_DueFromRelatedPartiesNoncurrents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsNotesAndLoansReceivableLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsNotesAndLoansReceivableLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_LBGUSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_LBGUSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioLiteJapanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioLiteJapanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_KeypointMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_KeypointMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>109
<FILENAME>R89.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="idm140383956339232">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueToRelatedPartyCurrentAndNoncurrent', window );">Total</a></td>
<td class="nump">$ 480,196<span></span>
</td>
<td class="nump">$ 359,992<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember', window );">Previously Reported [Member]</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_abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueToRelatedPartyCurrentAndNoncurrent', window );">Total</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">635,893<span></span>
</td>
<td class="nump">$ 393,424<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationMember', window );">BioFirst Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueToRelatedPartyCurrentAndNoncurrent', window );">Total</a></td>
<td class="nump">315,947<span></span>
</td>
<td class="nump">188,753<span></span>
</td>
<td class="nump">40,878<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaMember', window );">BioFirst (Australia) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueToRelatedPartyCurrentAndNoncurrent', window );">Total</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">275,901<span></span>
</td>
<td class="nump">132,443<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_AsiaGeneMember', window );">AsiaGene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueToRelatedPartyCurrentAndNoncurrent', window );">Total</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">24,017<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_YuanGeneMember', window );">YuanGene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueToRelatedPartyCurrentAndNoncurrent', window );">Total</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">9,205<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_TheJiangsMember', window );">The Jiangs [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueToRelatedPartyCurrentAndNoncurrent', window );">Total</a></td>
<td class="nump">19,789<span></span>
</td>
<td class="nump">19,789<span></span>
</td>
<td class="nump">18,750<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_DueToshareholdersMember', window );">Due to Shareholders [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueToRelatedPartyCurrentAndNoncurrent', window );">Total</a></td>
<td class="nump">$ 144,460<span></span>
</td>
<td class="nump">$ 151,450<span></span>
</td>
<td class="nump">$ 168,131<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_DueToRelatedPartyCurrentAndNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying amount as of the balance sheet date of obligations due all related parties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_DueToRelatedPartyCurrentAndNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_AsiaGeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_AsiaGeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_YuanGeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_YuanGeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_TheJiangsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_TheJiangsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_DueToshareholdersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_DueToshareholdersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>110
<FILENAME>R90.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="idm140383954705808">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of Revenue from Related Party - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RgeneMember', window );">Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Revenue from Related Party [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenue from related party</a></td>
<td class="nump">$ 904,043<span></span>
</td>
<td class="nump">$ 2,373<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember', window );">Related Party [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of Revenue from Related Party [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenue from related party</a></td>
<td class="nump">$ 904,043<span></span>
</td>
<td class="nump">$ 2,373<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 42<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 40<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RgeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RgeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=us-gaap_RelatedPartyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>111
<FILENAME>R91.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="idm140383959305424">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Details) - Schedule of income tax expense - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CurrentAbstract0', window );"><strong>Current:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CurrentFederalTaxExpenseBenefit', window );">Federal</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CurrentStateAndLocalTaxExpenseBenefit', window );">State</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,400<span></span>
</td>
<td class="nump">800<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CurrentForeignTaxExpenseBenefit', window );">Foreign</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CurrentIncomeTaxExpenseBenefit', window );">Total Current</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,600<span></span>
</td>
<td class="nump">2,400<span></span>
</td>
<td class="nump">800<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DeferredAbstract0', window );"><strong>Deferred:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredFederalIncomeTaxExpenseBenefit', window );">Federal</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit', window );">State</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,600<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredForeignIncomeTaxExpenseBenefit', window );">Foreign</a></td>
<td class="nump">80,696<span></span>
</td>
<td class="num">(166,696)<span></span>
</td>
<td class="nump">795,378<span></span>
</td>
<td class="num">(187,055)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxesAndTaxCredits', window );">Total Deferred</a></td>
<td class="nump">$ 80,696<span></span>
</td>
<td class="num">$ (166,696)<span></span>
</td>
<td class="nump">795,378<span></span>
</td>
<td class="num">(187,055)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_TotalProvisionForIncomeTaxe', window );">Total provision for income taxes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 797,778<span></span>
</td>
<td class="num">$ (186,255)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_CurrentAbstract0">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_CurrentAbstract0</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_DeferredAbstract0">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_DeferredAbstract0</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_TotalProvisionForIncomeTaxe">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_TotalProvisionForIncomeTaxe</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CurrentFederalTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current federal tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, current national tax expense (benefit) for non-US (United States of America) jurisdiction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 740<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CurrentFederalTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CurrentForeignTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current foreign income tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 740<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CurrentForeignTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CurrentIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.2)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CurrentIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CurrentStateAndLocalTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current state and local tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, current regional, territorial, and provincial tax expense (benefit) for non-US (United States of America) jurisdiction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 740<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CurrentStateAndLocalTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredFederalIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred federal tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, deferred national tax expense (benefit) for non-US (United States of America) jurisdiction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredFederalIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredForeignIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred foreign income tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredForeignIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxesAndTaxCredits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred income tax expense (benefit) and income tax credits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxesAndTaxCredits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred state and local tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, deferred regional, territorial, and provincial tax expense (benefit) for non-US (United States of America) jurisdiction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>112
<FILENAME>R92.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="idm140383945949728">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Details) - Schedule of deferred tax assets (liability) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract', window );"><strong>Schedule of Deferred Tax Assets Liability [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetImpairmentCharges', window );">Loss on impairment of Assets</a></td>
<td class="nump">$ 679,428<span></span>
</td>
<td class="nump">$ 709,961<span></span>
</td>
<td class="nump">$ 741,390<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign', window );">Net operating loss carryforwards in the Taiwan</a></td>
<td class="nump">5,713,161<span></span>
</td>
<td class="nump">5,866,623<span></span>
</td>
<td class="nump">2,801,363<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentTaxCredit', window );">Tax credit of investment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">698,187<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiability', window );">Operating lease liabilities</a></td>
<td class="nump">213,482<span></span>
</td>
<td class="nump">213,482<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherAssetsMiscellaneousNoncurrent', window );">Operating lease assets</a></td>
<td class="num">(213,482)<span></span>
</td>
<td class="num">(213,482)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherDeferredCostsGross', window );">Deferred tax assets, Gross</a></td>
<td class="nump">6,392,589<span></span>
</td>
<td class="nump">6,576,584<span></span>
</td>
<td class="nump">4,240,940<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsValuationAllowance', window );">Valuation allowance</a></td>
<td class="num">(6,358,333)<span></span>
</td>
<td class="num">(6,459,474)<span></span>
</td>
<td class="num">(3,259,028)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsLiabilitiesNet', window );">Deferred tax assets, net</a></td>
<td class="nump">$ 34,256<span></span>
</td>
<td class="nump">$ 117,110<span></span>
</td>
<td class="nump">$ 981,912<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetImpairmentCharges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482130/360-10-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetImpairmentCharges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsLiabilitiesNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2<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;">us-gaap_DeferredTaxAssetsLiabilitiesNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible foreign operating loss carryforwards.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-6<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-8<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsValuationAllowance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2<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;">us-gaap_DeferredTaxAssetsValuationAllowance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentTaxCredit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount deducted from an entities' taxes, reflecting a percentage of an amount invested in certain assets spread over the useful life of those assets; includes deferred investment tax credits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentTaxCredit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssetsMiscellaneousNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of other miscellaneous assets expected to be realized or consumed after one year or normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAssetsMiscellaneousNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherDeferredCostsGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Gross amount of other deferred costs capitalized at the end of the reporting period. Does not include deferred finance costs or deferred acquisition costs of insurance companies.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherDeferredCostsGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>113
<FILENAME>R93.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="idm140383952810656">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options (Details) - Schedule of Options Issued and Outstanding - Stock Options [Member]<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2022 </div>
<div>$ / shares </div>
<div>shares</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems', window );"><strong>Stock Options (Details) - Schedule of Options Issued and Outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of Underlying Shares, Outstanding | shares</a></td>
<td class="nump">1,825,184<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Outstanding | $ / shares</a></td>
<td class="nump">$ 2.7<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Number of Underlying Shares, Exercisable | shares</a></td>
<td class="nump">2,587,104<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Exercisable | $ / shares</a></td>
<td class="nump">$ 2.79<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm', window );">Weighted-Average Contractual Life Remaining in Years, Exercisable</a></td>
<td class="text">8 years 8 months 26 days<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber', window );">Number of Underlying Shares, Vested and expected to vest | shares</a></td>
<td class="nump">2,587,104<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Vested and expected to vest | $ / shares</a></td>
<td class="nump">$ 2.79<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1', window );">Weighted-Average Contractual Life Remaining in Years, Vested and expected to vest</a></td>
<td class="text">8 years 8 months 26 days<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod', window );">Number of Underlying Shares, Granted | shares</a></td>
<td class="nump">761,920<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Granted | $ / shares</a></td>
<td class="nump">$ 3<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod', window );">Number of Underlying Shares, Forfeited | shares</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Forfeited | $ / shares</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of Underlying Shares, Outstanding | shares</a></td>
<td class="nump">2,587,104<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Outstanding | $ / shares</a></td>
<td class="nump">$ 2.79<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Weighted- Average Contractual Life Remaining in Years, Outstanding</a></td>
<td class="text">8 years 8 months 26 days<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The value of estimated use full lifes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted-Average Contractual Life Remaining in Years, Vested and expected to vest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(03)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Net number of share options (or share units) granted during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of options outstanding, including both vested and non-vested options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of fully vested and expected to vest options outstanding that can be converted into shares under option plan. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted-average exercise price, at which grantee can acquire shares reserved for issuance, for fully vested and expected to vest options outstanding. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees could have acquired the underlying shares with respect to stock options that were terminated.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(03)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(01)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 718<br> -SubTopic 10<br> -Subparagraph (e)(1)<br> -Name Accounting Standards Codification<br> -Paragraph 2<br> -Section 50<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis=us-gaap_EmployeeStockOptionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis=us-gaap_EmployeeStockOptionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>114
<FILENAME>R94.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="idm140383953278336">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options (Details) - Schedule of Fair Value of Stock Options Granted<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract', window );"><strong>Schedule of Fair Value of Stock Options Granted [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate', window );">Risk free interest rate</a></td>
<td class="nump">2.79%<span></span>
</td>
<td class="nump">1.13%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1', window );">Expected term (in years)</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">5 years<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate', window );">Dividend yield</a></td>
<td class="nump">0.00%<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate', window );">Expected volatility</a></td>
<td class="nump">83.86%<span></span>
</td>
<td class="nump">108.51%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The risk-free interest rate assumption that is used in valuing an option on its own shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iv)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expected term of award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2<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;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>115
<FILENAME>R95.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="idm140383955597312">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loss Per Share (Details) - Schedule of loss per share - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NumeratorAbstract1', window );"><strong>Numerator:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Net loss attributable to ABVC&#8217;s common stockholders (in Dollars)</a></td>
<td class="num">$ (16,423,239)<span></span>
</td>
<td class="num">$ (12,838,813)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DenominatorAbstract1', window );"><strong>Denominator:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_WeightedaverageSharesOutstandingBasic', window );">Weighted-average shares outstanding - Basic</a></td>
<td class="nump">$ 31,664,600<span></span>
</td>
<td class="nump">$ 25,053,522<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost', window );">Stock options (in Dollars)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_WeightedAverageNumberOfSharesDiluted', window );">Weighted-average shares outstanding - Diluted</a></td>
<td class="nump">$ 31,664,600<span></span>
</td>
<td class="nump">$ 25,053,522<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LossPerShareAbstract', window );"><strong>Loss per share</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LossPerShareBasic', window );">-Basic</a></td>
<td class="num">(0.52)<span></span>
</td>
<td class="num">(0.51)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LossPerShareDiluted', window );">-Diluted</a></td>
<td class="num">$ (0.52)<span></span>
</td>
<td class="num">$ (0.51)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_DenominatorAbstract1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_DenominatorAbstract1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LossPerShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LossPerShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LossPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Loss per share basic.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LossPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LossPerShareDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Loss per share diluted.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LossPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_NumeratorAbstract1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_NumeratorAbstract1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_WeightedAverageNumberOfSharesDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted-average shares outstanding .</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_WeightedAverageNumberOfSharesDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_WeightedaverageSharesOutstandingBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted-average shares outstanding.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_WeightedaverageSharesOutstandingBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of reported income tax expense (benefit) in excess of (less than) expected income tax expense (benefit) computed by applying domestic federal statutory income tax rate to pretax income (loss) from continuing operation, attributable to nondeductible expense for award under share-based payment arrangement. Includes, but is not limited to, expense determined to be nondeductible upon grant or after for award under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 6.B)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-5<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-10<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-11<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>116
<FILENAME>R96.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="idm140383953005312">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Lease (Details) - Schedule of Operating Lease Arrangements - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>ASSETS</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense', window );">Operating lease right-of-use assets</a></td>
<td class="nump">$ 1,161,141<span></span>
</td>
<td class="nump">$ 1,471,899<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>LIABILITIES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OperatingLeaseLiabilitiescurrents', window );">Operating lease liabilities (current)</a></td>
<td class="nump">369,314<span></span>
</td>
<td class="nump">347,100<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OperatingLeaseLiabilitienoncurrent', window );">Operating lease liabilities (noncurrent)</a></td>
<td class="nump">$ 791,827<span></span>
</td>
<td class="nump">$ 1,124,799<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OperatingLeaseLiabilitienoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OperatingLeaseLiabilitienoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OperatingLeaseLiabilitiescurrents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OperatingLeaseLiabilitiescurrents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of periodic reduction over lease term of carrying amount of right-of-use asset from operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>117
<FILENAME>R97.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="idm140383946807744">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Lease (Details) - Schedule of Lease Expenses - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfLeaseExpensesAbstract', window );"><strong>Schedule of Supplemental Information Related to Operating Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseExpense', window );">Operating lease expenses</a></td>
<td class="nump">$ 96,875<span></span>
</td>
<td class="nump">$ 87,367<span></span>
</td>
<td class="nump">$ 288,751<span></span>
</td>
<td class="nump">$ 261,494<span></span>
</td>
<td class="nump">$ 358,576<span></span>
</td>
<td class="nump">$ 335,208<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLeaseIncomeLeasePayments', window );">Cash paid for amounts included in the measurement of operating lease liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 288,751<span></span>
</td>
<td class="nump">$ 261,494<span></span>
</td>
<td class="nump">$ 358,576<span></span>
</td>
<td class="nump">$ 335,208<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_WeightedAverageRemainingLeaseTermAbstract0', window );"><strong>Weighted Average Remaining Lease Term:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1', window );">Operating leases</a></td>
<td class="text">2 years 14 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">2 years 14 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">2 years 5 months 23 days<span></span>
</td>
<td class="text">2 years 10 months 24 days<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_WeightedAverageDiscountRateAbstract0', window );"><strong>Weighted Average Discount Rate:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent', window );">Operating leases</a></td>
<td class="nump">1.53%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.53%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.49%<span></span>
</td>
<td class="nump">1.39%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfLeaseExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfLeaseExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_WeightedAverageDiscountRateAbstract0">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_WeightedAverageDiscountRateAbstract0</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_WeightedAverageRemainingLeaseTermAbstract0">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_WeightedAverageRemainingLeaseTermAbstract0</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating lease expense. Excludes sublease income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479041/842-20-45-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLeaseIncomeLeasePayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating lease income from lease payments paid and payable to lessor. Excludes variable lease payments not included in measurement of lease receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6A<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147482964/270-10-50-6A<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479773/842-30-50-5<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLeaseIncomeLeasePayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average discount rate for operating lease calculated at point in time.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 53<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479589/842-20-55-53<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining lease term for operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 53<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147479589/842-20-55-53<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org//1943274/2147478964/842-20-50-4<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>118
<FILENAME>R98.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="idm140383960148864">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Lease (Details) - Schedule of Minimum Future Annual Payments under Non-Cancellable Leases<br></strong></div></th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract', window );"><strong>Schedule of Minimum Future Annual Payments Under Non Cancellable Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears', window );">2023</a></td>
<td class="nump">$ 374,478<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears', window );">2024</a></td>
<td class="nump">389,613<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears', window );">2025</a></td>
<td class="nump">348,837<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears', window );">2026</a></td>
<td class="nump">56,916<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter', window );">2027</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OperatingLeasesFutureMinimumPaymentDue', window );">Total future minimum lease payments, undiscounted</a></td>
<td class="nump">1,169,844<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction', window );">Less: Imputed interest</a></td>
<td class="nump">8,703<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions', window );">Present value of future minimum lease payments</a></td>
<td class="nump">$ 1,161,141<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of interest portion of minimum lease payments sale lease back transaction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OperatingLeasesFutureMinimumPaymentDue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating leases future minimum payment due.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OperatingLeasesFutureMinimumPaymentDue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating leases future minimum payment due in five years.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating leases future minimum payment due in four years.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating leases future minimum payment due in three years.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating leases future minimum payment due in two years.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating leases future minimum payment due there after.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of present value of future minimum lease payment sale lease back transactions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>120
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
M4$L#!!0    ( ""(25@'04UB@0   +$    0    9&]C4')O<',O87!P+GAM
M;$V./0L",1!$_\IQO;=!P4)B0-!2L+(/>QLOD&1#LD)^OCG!CVX>;QA&WPIG
M*N*I#BV&5(_C(I(/ !47BK9.7:=N')=HI6-Y #OGD<Z,STA)8*O4'J@)I9GF
M3?X.CD:?<@X>K7A.YNJQ<&4GPZ4A!0W_<FW>J=0U[R;UEA_6\#MI7E!+ P04
M    "  @B$E8N(\/,^T    K @  $0   &1O8U!R;W!S+V-O<F4N>&ULS9+!
M2L0P$(9?17)O)TU%,'1S43PI""XHWD(RNQMLFI",M/OVIG6WB^@#>,S,GV^^
M@>E,E"8D?$XA8B*'^6KR_9"EB1MV((H2()L#>IWKDAA*<Q>2UU2>:0]1FP^]
M1Q"<WX!'TE:3AAE8Q97(5&>-- DUA73"6[/BXV?J%Y@U@#UZ'"A#4S? U#PQ
M'J>^@PM@AA$FG[\+:%?B4OT3NW2 G9)3=FMJ',=Z;)=<V:&!MZ?'EV7=R@V9
M]&"P_,I.TC'BAITGO[9W]]L'I@07UQ47%;_="B$YEVWS/KO^\+L(^V#=SOUC
MX[.@ZN#77:@O4$L#!!0    ( ""(25B97)PC$ 8  )PG   3    >&PO=&AE
M;64O=&AE;64Q+GAM;.U:6W/:.!1^[Z_0>&?V;0O&-H&VM!-S:7;;M)F$[4X?
MA1%8C6QY9)&$?[]'-A#+E@WMDDVZFSP$+.G[SD5'Y^@X>?/N+F+HAHB4\GA@
MV2_;UKNW+][@5S(D$4$P&:>O\, *I4Q>M5II ,,X?<D3$L/<@HL(2W@4R]9<
MX%L:+R/6ZK3;W5:$:6RA&$=D8'U>+&A T%116F]?(+3E'S/X%<M4C66C 1-7
M02:YB+3R^6S%_-K>/F7/Z3H=,H%N,!M8('_.;Z?D3EJ(X53"Q,!J9S]6:\?1
MTDB @LE]E 6Z2?:CTQ4(,@T[.IU8SG9\]L3MGXS*VG0T;1K@X_%X.+;+THMP
M' 3@4;N>PIWT;+^D00FTHVG09-CVVJZ1IJJ-4T_3]WW?ZYMHG J-6T_3:W?=
MTXZ)QJW0> V^\4^'PZZ)QJO0=.MI)B?]KFNDZ19H0D;CZWH2%;7E0-,@ %AP
M=M;,T@.67BGZ=90:V1V[W4%<\%CN.8D1_L;%!-9ITAF6-$9RG9 %#@ WQ-%,
M4'RO0;:*X,*2TER0UL\IM5 :")K(@?5'@B'%W*_]]9>[R:0S>IU].LYKE']I
MJP&G[;N;SY/\<^CDGZ>3UTU"SG"\+ GQ^R-;88<G;CL3<CH<9T)\S_;VD:4E
M,L_O^0KK3CQG'U:6L%W/S^2>C'(CN]WV6'WV3T=N(]>IP+,BUY1&)$6?R"VZ
MY!$XM4D-,A,_")V&F&I0' *D"3&6H8;XM,:L$> 3?;>^",C?C8CWJV^:/5>A
M6$G:A/@01AKBG'/F<]%L^P>E1M'V5;S<HY=8%0&7&-\TJC4LQ=9XE<#QK9P\
M'1,2S90+!D&&ER0F$JDY?DU($_XKI=K^G-- \)0O)/I*D8]ILR.G=";-Z#,:
MP4:O&W6':-(\>OX%^9PU"AR1&QT"9QNS1B&$:;OP'J\DCIJMPA$K0CYB&38:
M<K46@;9QJ81@6A+&T7A.TK01_%FL-9,^8,CLS9%USM:1#A&27C="/F+.BY 1
MOQZ&.$J:[:)Q6 3]GE[#2<'H@LMF_;A^AM4S;"R.]T?4%TKD#R:G/^DR- >C
MFED)O816:I^JAS0^J!XR"@7QN1X^Y7IX"C>6QKQ0KH)[ ?_1VC?"J_B"P#E_
M+GW/I>^Y]#VATK<W(WUGP=.+6]Y&;EO$^ZXQVM<T+BAC5W+-R,=4KY,IV#F?
MP.S]:#Z>\>WZV22$KYI9+2,6D$N!LT$DN/R+RO JQ GH9%LE"<M4TV4WBA*>
M0AMNZ5/U2I77Y:^Y*+@\6^3IKZ%T/BS/^3Q?Y[3-"S-#MW)+ZK:4OK4F.$KT
ML<QP3A[+##MG/)(=MG>@'37[]EUVY".E,%.70[@:0KX#;;J=W#HXGIB1N0K3
M4I!OP_GIQ7@:XCG9!+E]F%=MY]C1T?OGP5&PH^\\EAW'B/*B(>ZAAIC/PT.'
M>7M?F&>5QE T%&ULK"0L1K=@N-?Q+!3@9& MH >#KU$"\E)58#%;Q@,KD*)\
M3(Q%Z'#GEUQ?X]&2X]NF9;5NKREW&6TB4CG":9@39ZO*WF6QP54=SU5;\K"^
M:CVT%4[/_EFMR)\,$4X6"Q)(8Y07IDJB\QE3ON<K2<15.+]%,[82EQB\X^;'
M<4Y3N!)VM@\",KF[.:EZ93%GIO+?+0P)+%N(61+B35WMU>>;G*YZ(G;ZEW?!
M8/+]<,E'#^4[YU_T74.N?O;=X_INDSM(3)QYQ1$!=$4"(Y4<!A87,N10[I*0
M!A,!S93)1/ "@F2F'("8^@N]\@RY*17.K3XY?T4L@X9.7M(E$A2*L P%(1=R
MX^_ODVIWC-?Z+(%MA%0R9-47RD.)P3TS<D/85"7SKMHF"X7;XE3-NQJ^)F!+
MPWING2TG_]M>U#VT%SU&\Z.9X!ZSAW.;>KC"1:S_6-8>^3+?.7#;.MX#7N83
M+$.D?L%]BHJ $:MBOKJO3_DEG#NT>_&!()O\UMND]MW@#'S4JUJE9"L1/TL'
M?!^2!F.,6_0T7X\48JVFL:W&VC$,>8!8\PRA9CC?AT6:&C/5BZPYC0IO0=5
MY3_;U UH]@TT')$%7C&9MC:CY$X*/-S^[PVPPL2.X>V+OP%02P,$%     @
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M!Z&F+:PGG3.%N10IV1KV(M"J2@13/-LT,KC9R=# A&@0^HAK79.C;<HZZ/0
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M-!##* H#+@:.@H3A*.'G*&?3TM4</=J0JAA>BD<L\5*\_PJ?N-@) T7"SS-
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M?16;%TVYZKZ0X;9LFG+9_;K0Z4Q7K0'\?5Z6S;<7[0?LOC7D\O]02P,$%
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M$L7!&?5MV_[>O((!TT("1B>YMR3;;^]@G9NOZD,<6PC;<IW %$SR?556,&?
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M>%?Q\*'*=\U;:7=Y5>7;YM>U39:VJ 'P]U6>5X\?ZAL<WQB]_C]02P,$%
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M=S_T;L7GGN&;%1'+X77<R>?[A9 <W]5_Z2:U)O/T9.K_JRM*&D'?P/,A@&_
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M$_QP JX<\/F2,;E;J WVGV*#?P%02P,$%     @ ((A)6$;W:TQB"P  $40
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MMN[,2;=U(]:[PO(.UGG9_4U^[(@X*B!QX )X5P#K!>A$ ;(K0/0"WD0!NBM
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M#7K0._2@9_39B$O0-$]40@!U05?:.W(=[(8TU)QV;(5\XFEN& %8Q \UK!C
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M":JEJ):A6DYI]<A9U1+H_0G!LY]?WN^.7X6\U=N9S=+SI%=4ARX%>13D4U!
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M>F/]>XH&K+%% _W]3UXQH$4#J.:AFB^<8+%H .TU1+5H[$7R;N B[0HB:-$
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M $7V/>J!X/8YH^_\@4!R\5A ^3!R51ITOU7*!]XZ7232M3RAH)O_)1\\VY(
M*,R?M@""MX\[L(LIX/2\HD%>K.WA0U&!&X<4UC)V1SOJ&U]/+OP4FFZ2()/.
MK4'?2V"ZKT"E5;$"&E_SKC[UPELN=NMKQ\N#KLVL"#1FE#K=FU>=#)UQOW3-
M(HI*Q.>/ISU]8Z^W,' ([IIU^T\9=M-XAX@X2"3<SHTBHYI))Z^D<4LP^%\0
MM-$$R!>[^*C[ZVU-D5*Y/Z\*W\KR@1%=1V C\Z%I(1/;$GH=!OM/ W92@,6M
M? R'>A'A)P3D]7S/BD[$\9J-'QO*GA->XS([*&_O&=0C(+SL.W:?MCIBNJF
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MM8]/'D[W[^\[!0Q$'QR$])>.] K$Z:X&^0)'K(G7-!=IS1^%'2Y1Y\133A)
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MVD!G*))5CL(-$*, $L_QFL""Y*@RN]7#T@P:E($2LT7*!4D[835Q!:K7!;)
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MNDP1T7 %^X&T:MBDH/@)G:V BR(D )W4X>U)\#P:QX@I5OK"SNVMKWA(!T+
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M1<\B*_;SC,2D3(BVBJT*^^)<TE1E3XZV:1A)-.\:SMMR@6EO&SO-@1(X )2
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M4(ANC7QY09:$<W4/%&KJ&^#K\IU^P@M8@G=HPBT@$&5&?P391U3;.=)'VW[
M:%QC>[/C%@!Z"M)@M9G$CG SD^%NL#]_H^/DF*=*PS$JUT <536TG9Q*IQSD
MU#%*NF+KEC5 +#P5[FNFU6\(SP> #+V:7\670&HUP\3T8:+10< 63!GL]3&-
MANN&N%Z<N>S+^'U<K]3D3KD5W@H>5/OUG2?C2*2V/O&MU4*9S3 W#V.5)J4
M#E=^!KGIN 1?&%HP!/>TN&Y4*+/AI #NA93ZI(%?L=^$^\6@4=&PSX64P1G1
M1!VRA Z;:N;"WZ-OR7Y$O8M;7$HB+"G!WF%&#"/,,.V%RTLX)_$*XTH!FX"8
MO*F)EAQQWJ"2'^XF!T=Q;>Q0FIQ;T+72%5 VZD*IOS.5E$MR\!S)B$TXUM4Z
M32^.L/ZN@1X"T/X >D#'$%QL [D) ZIA#IW,B%Z+(7:JH 1QY[B<G-W].O@;
MG;P@_9-G7Q0:^$!--?;\H^AG?DD5F9AFT,T*ZGJ%V.I"MNB5 &@$?T -B#J7
M'?0V-KJ#=$V3<VP7X2)87D)IU SBLK;GH$BZ>1J>O\K5.B_.Q!5=DTX<%5Z/
M#T2*LUY8:W8T,YX3D$2\PPCOX()2:401^PRE4H/:W 7G95]%Y&+^:(;A-'F-
M']Q]!T_MOG/]9+5>/G:BT!E[R)@H@4#5I*2B \&-*W;(.JXV !K7WPS]Z&Q^
MCLR8>#G@B0VJ<=P2/O<I$7U7-\8YUE$R^QM\A3(9LA]:R9</4EE1%TY!M8A<
MB B2N!*:L@DIN17(=@[XQ-$RTC2;#LUCC#JJG AR9G.>#GQ@(8$43A=?N.^'
MJH[&6B8ZPH/8(4=*66#DWKI+YSQ(23&SG@4<2/C"XH J\LHXWN5UHZIKBZIZ
MC_N8]#BH;W_@[\2S1=*HJ']FG/^A\#0T!)B$T:'2MT Y##V-^SZ 9%.H=4;X
MLW$-F5-77A''MFBP%9$$SMC8]2V6%?(V82#-."*JO@3Z@:%.9GZK7C-"?K.;
M&F$-6!'L&I#!*:BZ3)^ Y\\\<6)_O1J@9#5'L;QU-%+DX*[E2<#&<&]#81O"
M-3[+ EUO(RW_GJB%3-B"$JM1V[Z1[?C0!1:OL7%'4H/ ^\1O92#XE1K-OD)M
M>4[-,?J2I;XA[$O:^K$Q[I8,0U"<F&![5YOTF)LN,^B\)1D=AHY'R1^9>*NH
M87D>C9 )Z,W'@H5!66?+4JGE9.WZ.75VY-,Y=T[P#<.ON$<KS3/P3MYH48RY
MJE'1OLQ8TPK8F&(EJ"-Z0*D$V>A0*1[KZ;WV^=-[>0/_R9X_S9+ZV<[)_9VD
M>;8#_VV?[>0E>EK/VGKG^5-\JGU^ 'K^SR]?'K_]5_+Z17)V^N.KTQ>G)\>O
MWB7')R>O?W[U[O35C\F;US^=GIS^<(8I4KF,>U8SGI&;1%/$;QW+:_X L\.3
M:':XV<X.MQ\U._QS)H:_X Z:-!U<BQYF6G/Q88<NF]XO(QI"U+'Q-3 'G$:\
MW[ [4Y++<>ZMZO^)V%.M7<,W.ARLH9J%HI83WNKU1ORR([V_&)+_64=Z:XYA
M-C[(FQ.[>H.\T;]6DA ._](Y'75ZY9? ?->J?B\Q"10/$SP51^@IS.K:D.,H
M&4 ^"@O(LBX7D@X_=!F25X?D.1NHE.I2=-(> TP_*NJ^LAA8P]?1@7PNSB#N
M_F/8GNBUQ?$J%*=$49TB:EM^*&04H"?;AF"E>Q_AA^BBNKHD)YDRR1EB.I_"
M!,/O6CV"XINJ\6G\647E17!>[C6,&?7,8J0\TX>FJ*:8.S5C,HW3H-G/^+ZD
M:8:(]R7/ZV)7MWS3\(>:S%(9^6^=V=YO)K>=V?Y9,]LC,&YP9KN)9[8GFY[9
M;O0[?/.;FMEN!B]M9F:[><V#QK<SV]TFW,SV^+8_9V8[:<:?.]?Z;V9LKO6C
M0'YZKO7K3YT.+ZH/P]]L=CH\OSZN--_A='@*M&/(8=/3X?G/9O/3X=VYS::G
MPPO S*=3T78Z_'8Z_'8Z_)]O.CQM8CL=?CL=?G<X'W[]"/,[F@]O_M'+Q[CK
M^?!F,!/]D^?#>[AR[;2:$'_[-/K?8T*\NU0U(7[\ G^_"?'FQ@GQ$=?XLA/B
M=P<SX@VI,AN<$6\&?4XV,"/>*.YW"[/_L\Z(]XXT/R[>1-&&WS0NGF.TGS 3
M/M$SX<T&9\+[\[CAZ&8C,^&3>":\V=!,^&0X$][\86?")\.9\.9+S(0?#*.C
MW<(_]L?K2=<2K0D#P'GP.SWUU8/)HX-'DP?W'WWA.?")'J)M-CH'/HGGP)O/
MG .OD:,_$U[!>3@?'ADL/>6 1"V20*39:/<!.)][]_V1[WI7[O9-F/C."/#P
M\&AR=/1P._Y]._X]OVG\^S]]"XSU0]^3JC?T/6ZR>U=#W\>TD:GYI^TY1'['
M4>^,JV.CWLV=CGI/;AKU3GPI&O7N&(ZY9>XYD,6GC7F'M3]V[OGP.?-9,\_7
MS@]?._-\9.3YS#IUFZ):1@4<\;/?Y=5[.]C6YXXU'V?ZPNLC\&-&Y"ROU$BH
MT)DAVLKAP^G]V\9U?PJ$HM7-X>'T$%;//_6@,O[<4.X.5X"-S-P=CCU_BW::
M9HD3X@5!Q;^6BG\.#QA7##2[=J4XU >!Y\, <B*6Q0/4_]6EY8^]CWCUV!M(
M$LT>F:T^0'Y/:!\Q6_WQX?1@@#?_<SA5W4V/OP%\^R/@,S_^='H\27[ZZ:3_
MX?M'TX/['S?4?3O\N-H./]X./QZ]^=@@W0X__L\9?FQ4E]=-#C]V3;;'N[;=
MZ?#CF^<N(Z.X@^''9G3X<7*WPX_-^/#CL>XX.F_@]QI^;/K#CV_!V-]I^/&Z
MYH(3ETQ\=\./G8-[!*VWPX^WPX_M=OCQ?_;P8^.''T?S>.]Z^+'QPX^3C0\_
M!B$Q[D*^X^'')AQA\\./#?D6M\./M\./M\./_YC#C[EIP'_L\.,PNG*#PX]-
M<%\F&QQ^;/SPXV2CPX_-#8"^Z^''YJ.N_T\[_-CTT&%#PX^-&WX\',]ZE\./
M36@)N+GAQR8:?IQL:OBQ&1M^G&QB^+&)CL/#CY.['WYLV,$V&'Z<W/GPXY%I
M:X[FM\./M\./M\.//V'XL?&C9S<Y_-CH]FK;X<?Q))OM\./M\./_KL./L2O6
MQH<?FWCX\:W3>G^_X<<F##_6ZHY>_8Z&'Y-2JF)E&QU^;&Z&XUT-/U8-W#<W
M_-@,C[4=?KP=?OP'&7YLE!'\!QA^;/SPXV2CPX]5Z_-DL\./@R:^\>'')N()
M&QY^;/SPXYOUO>WPX^WPXVM#WK[M\.,O,OS8Q(J(2@2[Z^'')@P_3@:)?-OA
MQ]OAQ[[B?CO\^$\W_-A\RO:WPX^WPX_3[?#C[?#CNQ]^G,XON6H8-Q#$VG;\
M\7;\\7;\\7;\\7_D^.-UDX_-EYM\_"7GW9JHJGAC\V[-V+S;Y([GW9KU\VZ3
MNYUWJY+;HGFW'/R_XWFW9G3>;;*)>;=F?-YM?%5W-N_6].?=)IN8=VN&\VZ9
M4_VWFG=K!N;$%YEW:_HUAW<_[U8ZJE+HYC]VWFV45+7<[+Q;P^&IS<^[-5+Y
M5&UXWJWQ\VY]]=<FYMT:E8>)O]K0O%M.<0[#@C8T[U925#,;&8!W/^_6^'FW
M,7^]^WFWX[.RM_-NM_-N_TSS;HW6TC<T[]8,^//=S[LU:^?=_F:]9D27_"/,
MNY78XJ;GW29_H'FWR1]CWFUO-.P&Y]TFO^^\6SF6C 4<.Q7Z&5!IE]YKO0\M
MR04>=5;@XZ!94%H\)U<5SJQ*5 4RF35^R3+&B<P;2R.^F-[%T<"!P3 )00^T
M?(&9IEQP[^4E%DYD]+4 ?'0.^.Y3MWWU,[GAB-&K[*U8"17?X&_CAJ*SW,2@
M%V.LD5K[?;7'W9#W?#;!3<TID]"'.>Z:_&-5S<D',^XC.W=_CMUBQK>K<&ZQ
M1>TF]TJ%0QG5R)$&%WG)1/^37&#/$@9>HW4^O=/2M):'4ZW99)Q\@>O80I2Y
MKLW1JP_4$HF"(%70AR! 4&4S2*!TVB)_3_FK< 9#@5+GG8QMEU0%'*D, K/!
M.5:92CU3C,L^/V7-MAR@Q$CU!]?^N.$6$7YKFKZE6*O./<B45HN [64<6-3<
MUP!:)0BXU4QO->22BQRL6[&PG'$R0\7+PPNS-8+3;0A/%IT:HKX@HZ?7#KJ+
M!;#W/UM'P X&C992XU>?^*L/%]$(7"@1WW6D98@T(?W-U59T;JB&YV3:]<QV
M(3=')F:LJW!#@":&D=^*[P\1T5,<Z0\NUH\"MA03C#IAJ<LK>9RUOU8Y:?6\
M'(-V!HTX<CM0[_@D4;9(O(X1DJI&*N)]U8KO'T 3TQKJN2M32"9.(VLLN;Z,
MS'XEUX6855X7"UI;3 FAG2H#R'G.A!=5"[..2M+Q%OFN?UAH8!-A%%;#.Y3R
MHR=\\0CWZPYVCM]U;T9*OR6P<O,HV<Y :+TYWH]$^A(_73W.5W59%=V2/!RU
MA.O8=J)1"SR"PI?M8W^B&EDJ$E0O1<[/+FY&4&@8#>K%4S3^YZZP34H&KC'D
MV]6<4SN>/<OQ9%1DUWK%V29OB%:9&KA=#;JA) N2RO/79-[0JYR[)A$AC#YP
ME^"'AQB#V#UXL+LO%2>^V:K/!V2=><:)? 4U6F>VQ;#JW)0ZBA&$:(?D:;L\
M36:)G4RR7Y\"'))W7<D"CY^^.7/8T:GT8_7!^B%,G]YKGS^]ES?PGPS^5U=7
M\-_FPMKV^[1-GS]=6OC8B2T*<AJ5[;.=_1WU6]C"XMG.\?ZWQP<[]^#-\/CS
MIRNPC%["7E$-*^P"7MV;/GRPPQ!P/[35"I=$WW!;+>F?%S8%688/P-\75=6Z
M'_ #U$ ;M_?\_P-02P,$%     @ ((A)6!'_2>LU&0  &7L  !D   !X;"]W
M;W)K<VAE971S+W-H965T,3 N>&UL[5U;<QNWDG['KT IEY*K*(JD+K;CQ%6Z
MV(X2V_%:3K:VMO8!G %)Q,,99C C6>?7GZ\;P%S((24YBIS-T4-BB9QI-+H;
MW5\WT-#WEUG^T<ZT+N2G>9+:'[9F1;'X;G?71C,]5[:?+72*;R99/E<%?LVG
MNW:1:Q7S2_-D=S08'.[.E4FWGG_/G[W+GW^?E45B4OTNE[:<SU5^=:R3[/*'
MK>%6^."]F<X*^F#W^?<+-=7GNOAU\2[';[L5E=C,=6I-ELI<3W[8.AI^=[)/
MS_,#OQE]:1L_2YK).,L^TB]G\0]; V)()SHJB(+"/Q?Z1"<)$0(;?WB:6]60
M]&+SYT#])<\=<QDKJT^RY+]-7,Q^V'JR)6,]4652O,\N?]1^/@=$+\H2R_^7
ME^[9O<,M&96VR.;^97 P-ZG[5WWR<FB\\&2PYH61?V%TTQ?V_ M[/%''&4_K
M5!7J^?=Y=BES>AK4Z >6#;^-V9B4M'A>Y/C6X+WB.::?J'&6*Y*F/)KF6D-'
MA?U^MP!U>F8W\I2.':71&DI/Y9LL+696ODAC'7>\?[+Y_>%H X%=3*N:VRC,
M[7BTD>*Y7O3EWJ G1X/17A=#FU\_U1%>'_+KHPWL[%6BWF-Z>[<4M?S?H[$M
M<ACT_W5)W1'=[R9*B_P[NU"1_F$+J]CJ_$)O/?_VJ^'AX%G7C.^(6&O^^]7\
M]S=1?W[RR^O71\>_O#_Z</;;"WGTZOV+%V]>O/UPWC7IC92Z^=SKRW4CR+;H
M52WZ2U/,Y/&//_>D@D]*5*%CL5!Y(:_DMGDD?TGE2SW.2_@W.=HG2Q@>].2Q
MR5Z;0LL/REPJ>*(TIH]^A&?]V:13<9+E"QX*7FJ[F&GY[5=/1J/!,PS#/PV?
M/9(87.<ZEB8M,@P=93NQOH!+71!;-8.]90*8R<YIX\G*B@+EGER4N2U56@A0
MOIR9:"9-(8W%&$T9A(E+/.6'YHE$V7RN\\BHQ/Q+R^/79SO#_<%P9R2WC[-"
MI292B3S-R^DC^2$WBT3+MWKJ*!XCB-A"GJ@TTKG<_O#V^.01V)V/3<JR$!]F
M.E<+"+9!]5V>Q654V$>0A#RR!N*,LC(M<J.MU)^BI(PA4OF36N ;Q"RIDB0H
MBH0']X]X4(*I10[YY\65S,EQVQ[/9J9LF!T]7Q ),=>QB<!4(DNK:=R&9* R
ME@SBG36QEF1=*D?HS&U?8@*RJ:8HLS A.R.>QII^()4>#'8/!OB]N-0Z91$3
M)Z1&" /3N&)"8I,RP0-/DZ(P,:@G$\R2YS\QDX+H7H$M*R=Y-F?2,00BLPF^
MSFW14**T*N$OZ"$O;.F(DK3%DHC[9/$_E0FL_3%;^V&WM=.DB-F8C$R!93?!
MA;IB]F';<QM&G9M$(XRE]=>&J(  *$R);S4GE=/S7P\']'Q">J#@'$O\0$0F
M4%%V27P2CHG+1'\GOOWJZ>'CI\_DKPO_D#73E![Q X-+L4["WV&H,%)/0J[#
MP3?\'HP\"8RNCN#$>Y9>8$9FRO:B$O$68(76A-P^>WOZ"(!H/#>688YW#4WY
ML6ICG6#).&N&ZA2M0A9J%&4YJP,?O#P]DN_U!8 +?9#K/TJ3KV5>K&7^J&#6
M81-8KFSAP4[$ NM#R[,S&<'#\M+&PE/)[83CZ8- 852@SY3%&4CCES;U:DUA
MF+W6,'LWTD$E[:/%(@%9]BW;;T^/FI('[?T6[?T.VE"D1)#7\S%4X5T[E$!.
M8Z%,#+^<9ND.8&69QFJ<:%$NL.!HX2L[JXBPV7:)"\;<&PS<?[+L,-)-+L!Y
M&^\QH+R4UJFF9:;@V=D1L0D17U;"\= SY++(!5F-&$8KJX12>"&286&-T<"8
M7>-]=HL:JW6FX,,O5%)JLCVV&$:?$ T9LK3P_K%*:!UC92*>X%>1ZRC#=/[%
MC%&,(<'@0VT6!0W4]JPY)IJ"_N4,#LPY<F<)/7B,:,8VXOQVT\OR^KAD1QXX
M]JL%?H2TUJ?(4HT*+LA/!I-'OE$;)<6G,"8YU2POK(]Z%'+&)3UI :_A^<=7
MRRMWK/&"]A/M!A2"^"0-@TFBBX@39]!/FA4^:A'OI-%)692LM/G<% Z+K!DV
M.%R3;ARZ3]9\5$ZA-.$<=R/DL$VSA"ZT<]46F@/A5><,.;W]\#5@[^'^4V>Z
M:H'8^LD@9=((#.2&8";LYK.6Y1.C#8-HZ5X$W0?=4/P""B*3KI:@P]K#PSYB
M4W#B(;#QU',-8%6LSHS$Z_V;GYYSU"O^3; '8E&I.#9L&-[:5R1AJ] GO";
M 3XW1>),T,M3YMF52@ \0&LX^L8O;,)CP\?/P!LR<0K"MH(M9+VK""A,&DE+
MX<7A,Q<6;!"2" E)MQ0@U=2+(+ %YZ7S$! W^)MMXP!OI8ZG:_"NQZ["85>,
M.B/ZE]DZR[0=(+8[$UH%L?):$"L\B*TA]#H<.Q@<L/EY1CZH?*K9([Y1O^/C
M4TVYA"6ZI\8B#.O<\^,1*[U?XU5>EN[C0X:5*V3/TDFBYE@V&;*'X^Q2)T08
M(%DOTSU<Q<%_#OR*=>!7WB?X%>O [T9+O'OP*[K![[*(V2TXBV\NK5:,TZT0
M)PC)>DSA_.;!H.$/-_K-_F$#H-Q-J!1K0^4F-"'_ C0A/@=-R&4T$4+29TJ'
MI"%NC":<B%H YNZ@A-@ )38Y1'GW>$(LXXE-XW=&RAO9N]AH[TOB6!-8#SQF
MIWCNID?!%)B?BLBP/9-BNIH0=QUDP<+$%"O!5'0&4_FG@^DZL2TY-]5P;G"P
M[Z<ZI>&J.A$<=N78J?QT18'XC4(:?LA!&,GX<6Y^,YQ4;JP=B7JH9M1U_*R6
MB];PTWJ7OZU#\S*G3B1D>%GJK#]+Q/@J_)B0IL:@,$'<H3H:1XI9EM!;4-'_
M(,R_6AY^*6C([7.-Q"^#Q3QYU)?O&N!@>6)-05&&XJ;FBA77PH2CX]]VA@>#
MQ_+'%^]'NZDNY;O,FH[J5J.L)7U9J^??'@[E.SR$QPL3^>=%Q_,\O'ME]%C^
M<D&B64^]+W^M+*]575F=OYLQHV6N&/"TX4KI<1$$^O5>2$T9 Y#7PS*"AXX^
M$F5'@VVCL8Z=/X=J79HA*5*2<3K7655WUGO-2C4!'8M;IV25<BL7NBJ#VWI-
MT>DUFV84A.I=YO* *VZR%F_;LVQT=.(S'%WP46"86>Q),Z&9.6Q 0V[ ;% M
M?KH*V TTQAD!ZM69^[H@1# ,_FC98=;Q%#3%VH#<G=Y#%GZ<<\Q5,Q]>YLNN
M@,!)TP%1H9B>6>>&U%TZHLZDFE(%GW66$&RCFEE9@6"@G:9^[Y(75J?E@F*P
M(ZY3F7B'U^?"4,R-RYQK@YOS9ZS'TXT/BKVU6JQJ!%_O'[3<0[^5&OJ]D"<K
M2+DN,#@ SS)7"?DUELBH=U#1=?:>Y7/Z)M67":T/6Q+B),W8RA%5N?2)T^XY
MN2E8N(.NB]PXX@Z.;%\/NY$JN2$0S2AS:Q6CTY)G"'K#WL&>X]7QT_.9J$>_
MX)/\' V *#C7Q2R+)1#M=(<<-.9'1>*@5)!;5M.3%36);GT^Z;8ZCY0;XR29
MY9&^/MA_VM97-Z58$Z<F=<Z(C/=*7N94\,@FON+2H-ZJQWL2E6:4M<B=0P')
M%9C@#4@RO.#+O H"7"S&VR9W\8J^)T<$"W=U _<[N4G^ .I1R17E"/YE2G45
M)Q_X@<\Q>.MR96AB6,,1JA@,(,>-9BJ=:IH*?'O^49,;3-T2L]7ZAO++Q&7J
MI%,\D<T1OG5Z8?(L949%@U#-@BUR9)7DLH.U]IHKF$K'2]5[OS75MFPU-@D)
MBX-"R'S');P_Q HTFW"._SO\AQ6<M'&"-:9DV!?>H1M.G.'7(1 U];'/E@NJ
MF3GWWO*CM6__T/5Q'4#=!L_<+R&'(I;<%C3[-KMPMC9T2'O05<1AOUYY[0J4
M(7; %(&&;HV^JDU%AZ;DC<"4BXUQ@%_#I_+%JY?OZ]'>9NG.^9R")!TOD:]+
M*' S->&!W*%\3>4?P(&"=H@@Q5U*$O#PKGP/Y<$B-A#R^=7"UX+H][%N(%:O
MTA9FC;'0N0"'MRXX:ENQ!AHV+(L#%99.Y):;*[$T@OR@*RW2G_!/S"F^7<XZ
M2*<IEMO,+!HI!5-D<Z42#:=]/VN'E$_8CRVE,B=AHZB9.YWK_((\_%%7#H77
MIB75JHH9OO5H/Z;=H2!% .)7)V17PPJ6%@3.JV+W>F5OOST_>7WRJ*(PZJ:P
MJ.%^Y. ^+Z)7)[#&P5[W.Q&,(G<&X=X!%2P*]@Z82E9.9TL[=N]6]NIL4<:T
MCNJ<]-?^>9^W#<_>GC9<FFAZG[69!")PD+5MY5.L-(:NB9F:<:*;T#44RUU5
M@%S=UWO]>A,WXUU.N;?#\0U>TV2QSRM45.^A><SD#+X1EBB-U'E!5MOPT%6I
M'KR/Z4L=-Z%1G0&[\9R#6S$CX7#P2J&1"EL)$X+!&Q^WZFT(+1-R15 7,TZ>
MI"RR.:F?P72N29"D] ,YIPS%%2O+%#Q;Z6;&WAH?)P;&@CEJXY8PY],L'6L^
MX6T^#441&6-1]@+^^_)%\^$YY76!)G.WNER(ETA1N1=#L9O@D+0WP*RN*OHB
MT/_@S4\AA/,Q#)IVKI#&12YFLD[==K\MQ(&;8*\[N+@XU7)A;'BT6MOK% ^Y
M],''J95Y!/CE\(\M$U<%;XXKLDM&G'N >6XGQKNA(\OR"AITK)V[];/$>76L
M(<D0^@ 8:V,.60JC1L]-F*7UDM7M;(65J>3!-WR:D7@+6!X0 _,M>#WQ4,V2
M"Y4Z0L6E+\X<UUS_H.R:@9I_7\>]I0%ATQ #Q^T:AQSV]YOR:$9\6MB?%K#\
M=D[*2*LLN%!+?!./HBJYMTM 7F5<7_LOI ;>GFGU^LJ"X]9Z7[:$[]O\D$G[
MR=735@4GLX69:PX68EV*X!- 5\G 6YX5.LREY,1\XHW)BA>7.W >[-,#H/TJ
M/2#&>5=LA/P\-C8*B1WC6QI!5,F'LVHLTWG&%8W(.?J))K?D39<0,8D[R2YU
M_LQ72)9XP=>V'!/0XQI%_'M9)Q%6\V*&17FS)]&XTT3.-EQ9W_KJ>@X?<\&^
M&?SYDZV\U7!)@8XR31GEE#+X[VH(T8'<E!SG[++]7+NB<L+[J],IN?S4C=T8
MNA&G'+<3MV];<LU@ B\&CQD@KW-->+GM_2@**'] !G0\2Z9>?'T^)R(ZAN^M
M6#0$GD9F =6'6@DRN[ST**M,^0R(880"E595$S.G/3277<:E U"(8[1ULB;2
MR$V11MQ;I)'71!IQ3Y&FHE_[SDF9\U#.^_:\@,@-\6&T4*4GM^PUW>5E+0 6
MI2)MCW"<T4J@!-P0XLI81"'$L^=U)PN<MMF[MAV2VPX(PCS-^^(GHVA1$PX^
MF1D]02BA#;+IE?QE,C$1VW]<C4>+*(NBDA ^86%B\QG1D4R'AE>)Q3-II?CE
M]#JAK,(982A9V5Z(=L-1_\DW2V^Z&;3B'(^SY+@;<;V_[I"L/RIJLI>\O7K=
MKH4[/;A_@VV+QFAK=BT:@W9NM+1W,;I8E-M+I#8=,0C/B"G$4BQ%<OIYFF1C
MN(NZ,,O;[?6^NM]5]ZKPR*8U([\+';CX3AZ_/.&3(/(W@P0A*ZT\+\=('8NR
MT(((\^<PHSET6LVP2Y59B]VQ=@OQ3LJ?HH$5&E8:5PN*GFL6YUJ&RI7_P/GZ
MG1S>5+M&X3VQ@G4V;N@T-_[;-N*]=D.D]59^5P5W99M$M!=<V(]8/KY#93Y:
MBMTTK5Q3&&[MG) 9-.V774)KYT3<Z#";FVACX^0Z<=_-1DI3Y+4[J+:?K^&A
MM;=RT]V4H)Q;[J9<OWMRW>;)TNYCF!P70FK3&!U4[C',OK6%(C:>:5B[A5*-
MW8Y?765>0ORI=59 ,LR[+518WHX!1@/8*)*K%O9?<H/@/V/+X)1/(3W+4Z=+
MKP6X(RIE-H\X'YV?R,=[@YWA8&=TL(,PK\:6P<[*VX+>=NE]]$=IK*E.8OCE
M[7EP)832NMRPVEE<%AEWCQDN0\Y+7A14)\ZGP9+6O.;%9D4#!/;ECQI"ZETG
MRSIU\U1BZ3+9C4-=L^<CZCV?4+SS?N?IAMC+/EK ^49<5#KJ#+ZK7U\?;E<]
M^BJ5Y35,.SYB?_2D=_!XV,@,NV!0*[DC@V\X[W!@J7:9#=$CX5HI@#??;\[[
M \4 \<Y5IJHI=_AI5=6FUAQ\K)I EDLCU;@Q+Z069%HZMM$$22N*6!7WNKA9
M#WE+;-,^,A'0BH!XN>3]N!NYR#9R:2$DX*Y%9K7M5AJQPAJ07@-LV/[ P<&U
MENV.-0L'0KH,?*UQR]%MS;N+1LNXA=_.W!_N]QX/1G=KW*/>TP'^&PZO,^ZN
MO6?E$I^Z9-4('NY<93-RB6IO9S]L[;3W!714%MU;1?4LCM;D$USE<%LQHP&L
MZ0S@1651B91'GN6Y[[*1YUG"@$:$8S-X>$2Z235L!?K.U5173X71&Z?CJW?@
MAO$,[YT$YTH@V1'BA&B1D(8AG$C'%+@X(N!#VBW!DIW3YAJM@-B=YHW]VY1%
M)+J>"87T<9XI MAN1)_AAT$O5&XT'1R?2#_A:DP^>4?[>H@7JYAW@L<)B5>3
MHE-9-LR]FAWXAC7ES'66<A6.^5SDQF6EH1H V%_X_<R/9&39@BH/5W*;]XD
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MXX,MA\##+XBP_+>,QUD!2,T_SC3A#'H WT\RZ,O_0@-4?PW[^;\!4$L#!!0
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MT@&\7QHXW3V0@<VO.>?_!5!+ P04    "  @B$E8V8VP+T,+  #,*@  &0
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M#PL:G-&DP_$,\UR2T!OB6<&$*I)('<VUMM2K=6'JU5KLDME37RSJ"MZA0J9
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M8F]OYH-1G\<.I!F$ZHH%W\/CIAB3P$'KZ4G8&4-,$CN$Y;E3#B*18Q3""^(
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MK\GY.Y6:,(CEUX3K-(I$LKJ4H5J^/_*.\@??@MG<X(.3\W<+,9,WTORQ^)K
MMY,"RB2(9*P#%?-$3M\?77AOKGJXGA;\*Y!+7?G,D9*14G_AEU\G[X]<1$B&
M<FP0@H!_=_)*AB$" C3^SF >%4?BQNKG'/I'HAUH&0DMKU3X9S Q\_='PR,^
MD5.1AN:;6OXB,WKZ"&^L0DU_^=*N];M'?)QJHZ)L,V 0!;']+^XS/E0V#-T-
M&_QL@[_KAFZVH4N$6LR(K _"B/-WB5KR!%<#-/Q O*'=0$T0HQ1O3 )O ]AG
MSB]%_!?_K$2LWYT8@(=/3\;9WDN[U]^P]XS_KF(SU_RG>"(G+?NOMN_W_"T
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M6PJ?1P\W-6W:U]A'I+*4P\J!HQ+TZ@$K5*R5ZU];I]Z"NG6^RR=@J(J41$-
MPXD,P"*_F51Y+L%>HS6T/-?0M8N>/)V!*^:91>+-_4I@5A%8R[@'1B W@HU
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MM/PP!T\16UK"^MEWL:G5FR5K]6P=1;/EO)*OG5<6\9:N)L&968 G0WBT4!?
M[FR6;#MF@: (GN6[6\$*8$-]NW[-PO"*6$1T)U*L5KL26;O>R L=BLTA'M?4
MKGE-C8%H#L*5-!W&&Z@2<68-!D.6GS80'$H?,ZQIPEQI/QE=Q9H9?@S.JL%"
M'H"S8OO"614@J<?CK JHUE-P5ORI.*O\.NI)."O^9)P5>R3.JKV&L^)/Q5FQ
M/>"L^)-Q5JPY.-T+J$('YSM@J7+(DP8@\;T D-A3 4A\3P D]D0 $M\3 &DS
M-.2A>)V= 4BYP3!GCR"H1V.&V&H+_A[,$'LR]N8QF*$F$ M[/(AE0Z'BYI<
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M1%^(=+P:KK]6ZH-(H M5?"ZG,-7N]/T#GNBO:M(?TGA)WW8TCM,T7M"O,RG
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MTY<#2F- [U="Z*YC)NB_169_ 5!+ P04    "  @B$E8R:;Z9LH-   S+@
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M*3MQ:,H.[DO9B4-2=O 8RDX\-64'WT;9B2>A[.#;*3OQ4,H.'D[9B8-1=O
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M3 OP_4SKHKZA YI?^)[\'U!+ P04    "  @B$E8DR4V?;8'  "/$@  &0
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MR(6[V8R]ON-?H&PF")\&E,]FTBB="/TK:?7&LP_8-+86!E!?F(FEC*5E'S9
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MJ> 8IVD#GB\5"*"YH0.VWZ"N_@M02P,$%     @ ((A)6%/P2K^Z @  U 4
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MYR,YEJX]K0ZL*KV/4,+D2GZ8TV< M=M ZW-%5VT;N .:#\OP+U!+ P04
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M)U95OMVME:7FZ8<%?:V@=@:TGRME7R?N@/[[9_X/4$L#!!0    ( ""(25C
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M8I1!C**?9U\_G2:G</>-)\^)=.1T"0CQLDD7@F6EW8+2DG^@K,A!X\.C(XR
M;\U5KGG[SLNKJKC*A*-M-@7A:%4:?JQ&4> ]3KP!O@V$ > K;B9PK5=9N<UX
M-Q<@>AC[@;%5<(;_!@A<7^)FTKK,EHP)B.^P!+\"\HC^&7D'( K,$;9O?HY@
MB+OE.++"@O AH+&&[Y2(=UD5!:#L-*:YW%<I"'#O=GW@=X!Q28!Q9H=Q=\.X
MC\:S0*D]LDKMT2CBO<T61=HT=#E\"X2$.;#@_T+9<)NN^^E6M\KEAOY.DFF
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MS:U&;?(01JVYW:A-/K]1:^YLU":?TZ@U=S5JD\]MU)H[&K7) QBUYJY&;?(
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M7C\ :?#@T<0S5^8:O"K48)KMO&7BV<<H3#!;%*4N4%N]Q;@NM=_PPBU$>U(
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MS,,$I5Z-HGZT%ER)9>&\(!X/*[;$.;KK:F9H%W=6,E&BLD(K,)B/HI/^\?3
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MCV*()[9\N:RT^T6'_BR+?91WVLAZ (,'==GT__SSD(<30$:^ 0@'0/A2 !L
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M,O$-$MNTG]0DLXJ$OD!R3JZD,)DF'T4*:0M^?AP?TB,$/BIJ9-&]K!D]RKB
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M+<G;,H.L W_7CW>]'H(1^M0ZYC6.W7J]C ^PN2:^8Q//\?RN#?7#WT"*<-?
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M8')CO)%-5NHJSI7 U0S]U.P=EY(\@"#SE D@9Q_9(@=Y/G$5@FL3=]D"W31
M] 6@,7G/2Y5*\FN90-+C?WO<WZ=' %QDM:5&.VHW]"CB'*H!"3R'4(\&?0$=
M=[^#);K[QIT>"2?89CHP>,%IF?[K>B&5P"[^NR_7#538#Z5/]J6LV!*F-AY=
M">()[-G;-_[0N^KC^4I@>ZS#+>OP&/ILCK*3U#D0OB+[&>BC?1SK+LMK!0G)
M$<>J$$>:3&:2+'E1F:7%,TFRIRS)RC4I40.UJ7ZI4B ;<Z0AN6!/(%"A2%D7
M"T3!R-"_0$W!T[9\)*Q,$ 2W0GTA%5=0JHSE^S:HAU*A(>YC);70V^DM5"H
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MC2HH7]/1Y.T;.[#>]87WDY0]"-;K@O6&M$^F2#)IG5-@"_A<44YD5BY!IT#
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M2,'J$M.>E4E>XT%<:.<*U%XC+# CRE\VD+T^R[M(> B+KWJ0H*'3-:I<]G?
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MXX;5]NBM:A5EI-SA/:IX#QZ2CSJ_WY"P'_E*W //LDS/==3&Q_%KF4'LJDT
M?F#&=J":HO40#HP9DQAYFX=M6AJ0;--AJGRTS(,>Q)9G!DY@7%$ACN"RJ&JI
MJ17U42%ASS,C*X9]XUIE'+EJ3?):EW[0R,[#71]QO:[.\)HZ&S^YSO"TSBV4
MFG+CDU'H8:]'3?G<*#8#VVW+YT5FY(8/RH?K\%6%4^2"&?:\YTJ'@\YR?[QN
M]Z35QQ7CG1?N@O*E_@XA0#O5O'MW5[M/':?Z#7]\?[SY3O*1\&56JL>8!8I:
MAR&.,]Y\>V@VDE7Z]7W.I&2%7JXHP1JK WA_P9C<;I2![@/0Y#]02P,$%
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M,Z'OPHXEHR54DO(*"<C'P7M\.<47!M ^\3>%I=RX1D;*/>??S<V7;!Q$9D7
M(%6&@NB/!Y@"8X9)K^/'FC3HYC3 S>MG]H^M>"WFGDB8<O8/S50Q#LX#E$%.
M&J:^\N5G6 L:&+Z4,]G^1<OULU& TD8J7J[!>@4EK5:?Y'%MQ 8 G[X B->
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ME^UE 43O!?. _C[G7#W?F'?$W?\$)O\!4$L#!!0    ( ""(25@LE[>V A@
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M((BW?Z05W ?A[]GL7_T?4$L#!!0    ( ""(25BM'*)'*P4  )<H   9
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M//W7+B.4;>*BS/XC86Z\[DT.&HQ]\ C3!D<)W%(>ZV)_GA'2!0WI@=)\4%H
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M-RYX;6RUF6MSHS84AO^*AG8ZNS.)D0!S26W/-%'W,MUT,G&W_=#I!VS+-A-
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M<FMS:&5E=',O<VAE970T.2YX;6R]5UUOVS@0_"L+M2A:H(D^;5FI;:!VVEZ
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M^P?6A@::+V:9,+^PK>:&D07Q6DB6UV"E(*=%]4]^UHG8 RB>;H!7 [Q#0/
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M01B$W;K"1E?XC]G*E+0N3>&]>"?1:.B.#G5US8O\8>!W2QLUTD:]TA8IX:8
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M7)-K)6%8NF:/QB>X]876M [\!MWO(_L%4$L#!!0    ( ""(25@;41;(*PT
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MT2WR2[H/K_!?)_$J3-,X>2%1_G.Q-7N@Q=M038%J:JG52N/:OJ[0H-WJ4,V
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MV)3&MC0VIK$UC<UI;$]C@QI;U-BDQC8U-JJQ58W-:FQ7,[+<V'(3RTTM9R>
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M>Q\;_-CBQR8_MOFQT8^M?FSV8[L?&_[8\L>F/[;]L?&/K7]L_F/['SL Q$X
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MJE2K4:U.M0;5FE1K4:U-M0[5NE3K4:U/M0'5AE0;46U,M0G5IE2;/6J?OZO
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MMC\V_K'UC\U_;/]C!X#8"2!V!(B= 6*'@+ I8/,<P,OG<P O'WS[)GHOZ9D
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MQS8_-OJQU8_-?FSW8\,?6_[8],>V/S;^L?6/S7]L_V,'@-@)('8$B)T!8H>
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M8YL?&_W8ZL=F/[;[L>&/+7]L^F/;'QO_V/K'YC^V_[$#0.P$$#L"Q,X L4-
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M)8]->6S+8V,>6_/8G,?V/#;HZ5C.AC^V_+'ICVU_;/QCZQ^;_]C^QPX L1-
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M;.YC>Q\;_-CBQR8_MOFQT8^M?FSV8[L?&_[8\L>F/[;]L?&/K7]L_F/['SL
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MNWO_[N&/OZTO7Z]O/ES@_N]_??_^[ND?/MS /]_?_/WA?Q4__?]02P,$%
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MVGZ1XJM\D__Y#S-%GOYU5[6\N:G>2;MRN_BU;I6O*J.0?EC]*&72E]5O^?*
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M T8U%=4T5--1S4 U$]4L5+-1S4$U%]6\@];:RGXZGI\L.]=S/WFHC$:=">$
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MI<_;LMS>[&]>Y]DR+^H[5+__LMV6CW^I._BZ+7[=/_SW_P]02P,$%     @
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M3BT;SFG0M3&QZPF+<\&_V/"%8!YL&XYK--XM0VE!W:_!Y'$I,L,4*!@SY,-
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MPRGZF *\\1*FREO- .4C0Q':@!X>^@*4CP@?V@@?KDDF> "46^,%%62D^+]
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M;%TI=_8'^*7YL<G(5#=,LA%3;-UNW.\H\.![\L.F;'"[_V38]_W0V;-E7UR
M_6 OCO3%A1'V\)XU[9VMI_Y0<$[Y*E,S(X>E CK'(\7 MWOO[4"RJMZ-SIA4
M>]OZ- 6J'*H#U/TE8_)NH#>X[1>0Y!]02P,$%     @ ((A)6&AF#^Q\ P
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MU=8M=)0^J@WV6J%NM5HE=0L=DH]J)JI9J&:CVA#5'%1S46V$:AZJ^:@V1K4
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MSCUP%R>53?N@]9X5-G:7 )3S66[,<@'+A2P7L5S,<@G+I2PG=7'VAL(&[Q+
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MWZ^7R\WA/[8G^+9<_6OWI^6G_P=02P,$%     @ ((A)6 ?MR"P<!P  [$H
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MCW-DNC;, OU^RKEZ&!@%]=%0\#]02P,$%     @ ((A)6-90*1#! @  Y <
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M@>L ]3UE3!XF.D';V*/?4$L#!!0    ( ""(25C"VDX0W ,  &D0   9
M>&PO=V]R:W-H965T<R]S:&5E=#8W+GAM;*U878_:.!3]*U:ZJEJID#@?)%!
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M#-2/!R#R4J< \ON.4O'\HCIH_KLP_Q=02P,$%     @ ((A)6'V7IT"I @
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MH'<ZT RB/OOK0/'2'I]SKO1A;(=K?5V", EZ?<FY>@K,B=Q>P,EO4$L#!!0
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M^.+R0NL7H[K#25D]6#P2SDE>-;> $Z 2(+ZO">$O'6F@?;:;_0M02P,$%
M  @ ((A)6+32 O:  P  -@X  !D   !X;"]W;W)K<VAE971S+W-H965T-S N
M>&ULK9==CYLX%(;_BD57JZG4&;Y)F$V0IA-56ZE=1<W.[D75"P=.$E2PJ6V2
MZ;_?8V#8D##,I.(FV/B\KX\?''_,#EQ\ESL 11[SC,FYL5.JN#5-&>\@I_*&
M%\"P9<-%3A56Q=:4A0":5*(\,QW+"LR<ILR(9M6[I8AFO%19RF IB"SSG(J?
M[R'CA[EA&T\OOJ3;G=(OS&A6T"VL0#T42X$ULW5)TAR83#DC C9SX\Z^7=B6
M%E01_Z1PD$=EHH>RYOR[KGQ,YH:E,X(,8J4M*#[V< ]9IITPCQ^-J='VJ87'
MY2?W#]7@<3!K*N&>9_^FB=K-C:E!$MC0,E-?^.%/: ;D:[^89[+Z)8<FUC)(
M7$K%\T:,&>0IJY_TL0%Q)+"]9P1.(W!>*W ;@?M:@=<(O(I,/92*PX(J&LT$
M/Q"AH]%-%RJ8E1J'GS+]W5=*8&N*.A5] H1&KA:@:)K)M^2:K'!J)64&A&_(
MYY2E>9F3#Z4J!9 [QDJ:D27]B5]>2?+ $A#D+\ZN[RF+\=O1->HJ2XE.#ZL%
MN?KM[<Q4F*CNSHR;I-[723G/)+6"XH:XUCOB6([;([\?EB\@1KE=R9T>^>+U
M<KLK-Y%NB]AI$3N5G_O<:'X!*.D!^O5N+97 /\JW/J)U#EY_#GKUN)4%C6%N
MX/(@0>S!B'Y_8P?6'WU\QS1;C&368>^V[-TA]TA/('(%CW%6)BG;$H;M).=,
M[20!A)T0G&L*\C5B?YIPO1.V[L:ONM%KZ3X* W_JS\S],;?!9"[E-I)9AYO7
M<O->XN;U8:A5P1$&S[(\USGA,&A^*8>1S#H<_):#_Q('OX^#?\;!]:T@=$\X
M#)I?RF$DLPZ'H.40O,0AZ.,0G''P@] .3C ,>E^*822S#H9)BV$RB.'O'>#A
M:J- ],$8U/9G1OI6WU_P>1[72&8=7-,6UW08%U>XNVWJO2YOMKZL.G$4S9;W
MCI0L267,2Z8@Z:,Z/9MBH>4%SND<&\SD4F@CF76@A2VT<!#:)Y#REGS,BQ*!
MD!2Q8!^JCTQX1N;:FUKA"9C!WBX%,Y)9!XQM_7]6M0;1++4I4V1/L[(Z3@U.
MK=YSIW6VCT_#<&I/3J#UQ-EV8-N>W0U<] 5Z$QM-V\!ZL.;1&5W?J#Y3L4V9
MQ)PWJ+1N)F@AZDM*75&\J([M:Z[P$E 5=WBQ Z$#L'W#N7JJZ)M >U6,_@-0
M2P,$%     @ ((A)6-SEJHB9#P  $+X  !D   !X;"]W;W)K<VAE971S+W-H
M965T-S$N>&ULM=U9<^*X&@;@^_X5JDR?J>XJ.K'$EM#I5"5A,XL#F*VJ:RX<
M4!+/&)NQ3=*IFA]_)&,6@W#@S'OFHB>QI$?6 A\0^^/ZS?/_"EXX#\FOF>,&
M/\Y>PG!>NK@()B]\9@7GWIR[HN3)\V=6*'[UGR^"N<^M:=1HYEPP32M<S"S;
M/;NYCHYU_)MK;Q$ZMLL[/@D6LYGEO]]QQWO[<4;/5@=Z]O-+* ]<W%S/K6=N
M\G P[_CBMXNU,K5GW ULSR4^?_IQ=DM+8W8E&T0UAC9_"[9^)G(HCY[WE_Q%
MG_XXT^09<8=/0DE8XG^O_)X[CI3$>?P=HV?K/F7#[9]7>C4:O!C,HQ7P>\\9
MV=/PY<?9Y1F9\B=KX80][ZW.XP'EI3?QG"#ZE[S%=;4S,ED$H3>+&XLSF-GN
M\O_6KW@BMAJ(@:H;L+@!VVW #C3(Q@VRQS;(Q0URNPWR!QKDXP;Y8WLHQ T*
MQ_90C!L4CVUP&3>X//:4KN(&5\<VH-IJY;2=)H?7>KW8NZN=.]ADM=QT;[T/
M#9VN%ISNK3@]U&2UY'1WS26F;K):='KTJM/5LM.]=3_89+7P=&_E#XYEM?1T
M;^T/-EDM/MU=_8/#9ZO59[NK?W L;+7Z;.^Q?K#)^L&^M_J'QL)6J\_V5C]W
MJ,EJ]5FT^A?+)Z_HF:]LA=;-M>^]$5_6%Y[\(7KZC-J+)SS;E<_T9NB+4ENT
M"V_,Q6/ _UYP-R255_%O0+Z4>6C93O#U^B(4'<AJ%Y,8:RXQ=@"CI.VYX4M
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M0H3)#^I?;W*7+*OEQ#O.U^W A.RTB\1Z^R-@+)NC-#D <[]:EET6Z)66K#=
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M*E2K0;4Z5-.A6@.J-:%:*]82":^+6HX6BLG/U=K0;@VHUH%J7:C6@VHF5!M
MM2%4&T&U,4I+1B6VB4I'9LN)OFE!&9.0N1?NH5H9JE6@6A6JU:!:':KI4*T!
MU9I0K<7VDT5E:?0E>KLQ"9H@!ZIUH%H7JO6@F@G5!E!M"-5&4&V,TI(Q:9,@
MAZ7G!$%_:5UZ=R=',&@"':A6@6I5J%:#:G6HID.U!E1K0K56K&U_>Q<]U_*[
MX0N:] *J=:!:%ZKUH)H)U090;0C51E!MC-*2X6N3]$+\F!:^_B_?99?>Y\DQ
M#*F5H5H%JE6A6@VJU:&:#M4:4*T)U5JQ]E$,0_9I0+4.5.M"M1Y4,Z': *H-
MH=H(JHU16C*&;3)AL/1,&*WT"PN/NB,YO8N30Q8T4P94JT"U*E2K0;4Z5-.A
M6@.J-:%:"ZJUH9H!U3I0K0O5>E#-A&H#J#:$:B.H-D9IR="VR:;!EG<\ R\H
MA*;6@&IEJ%:!:E6H5H-J=:BF0[4&5&M"M194:T,U ZIUH%H7JO6@F@G5!E!M
M"-5&4&V,TI*!;)-:@Z7>\;RY=./-\GU+!K)C$^NFPR<'-&B*#:A6@6I5J%:#
M:G6HID.U!E1K0K56K&VG=,VS*UK8O\P0FCT#JG6@6A>J]:":"=4&4&T(U490
M;8S2DK%*9L]('MG<NLS2;UW^2?\@'=_V?/E7,-N;RN^H6#@BB+U8KYP\<NX2
M:_KG(@B7W]GA\R>'3\+HVRSHMR?/_T8U<5!>'\+C/[4%<\<."7]Z$O6X_"89
MTE@X[X3E,X1I+'NN&LA%\,)Y6+9"Z^9ZQOUG?L\=1WXIQ\(59UV0=ZFM#\MS
MD+=DEV[9V<7>\7M:*E/%\1HMU57'=5IJJ(XW::FM.F[0TH/JN$E+?=7Q 2T-
ME4ZV])!5.=E27W7<R)4><JKZN5)?==S(EQ[RJOKY4E]UW"B4'@JJ^H527W7<
M*)8>BJKZQ5)?==RX+#U<JNI?EOJJX\95Z>%*5?^JU%<=-Z@F%D93KHPFED95
M8E"YF.K5E,NI7G\FVJAVGBE*^LH2@XK%ILK5%B5]98E!Q8)3Y8J+DKZRQ*!B
MT:ERU45)7UEB4+'P5+GRHJ2O+#&H6'RJ7'U1TE>6&%1L *K< :*DKRPQJ-@$
M5+D+1$E?66(PL0^8<A^(DKZRQ&!B'S#E/A E?66)P<0^8,I]($KZRA*#B7W
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M@UL20MY4"&H%'^XLC8,ML9V."#=8<333V%(T#C/.6L^+K>?T"<])"E=*VM+
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MVL$_4YJ@D2;02C,3;/YMS=(%+?C+%SZ"WCL0?=\FXK$T;<MDG@BE'0N.4KM
M+K+=_ONEP!$?^UY/T5 [RG.7[('(.H)"NW7 ]GEF!_P';@NZ2]B6IX_@CFY8
M(>06K/-"^D><N[D.RA8.RA8-Q=8MUD&[ G^?(ZJ?-535AF0+!V6+AF+K5@VU
M54._Z(OT!&>7 AVOY)4MZN^&IL"H!CJ=?=AV7#=H@%UMVE8+ZGLM(W>DYSA;
M'FSFH@QQD0(7. %QR EMVO8':MVZJ4?2LYRM#C&T4J; 2 4,[,"S\0F!VGX#
MZAL.<Z>D)SI;(\?,41GB(@4.(P>A$_JTG0?4MQ[/M4MZVK/5&I(MA,?-C<JB
M10H<0L@/_!.BMHT+U'<N=RLJMU6M'1JH>ZCE&Y(M')0M&HJM6XJV48+^;[1#
M S4V==6&9 L'98N&8NM6K>WAH+Z),[!#QWV8X]I!OUM3P%P?VT?[N!$L4L \
M3)P3BS!J&RRD;[",'$[-T5FM<.DB>BDK<-C&?H![.1OB(A7.(P2=V)I1VZD@
MK:<V]2XU2R=O8GO(/DI<!?1\W_7[F1L"(P40!EA"W1.YMWX?Z?V^N2U!"@-.
M7*>?^S$*$=+W8T:H2#]T];L/= =,K=-'>J?_7#-2TQ[V'A<(0A3X1W-$B93K
M!NS__T:))#[$=M#72X&$Q'<E:6^:6 ?'D!DM5M7Y+P=SMLW%_NRIN=N<,;^O
M3E9[]Z_AY10J[H?P,MJ?(+?T^P/MSW&Q2N06E]*E?)3]UI/#+?9GQ/L+P3;5
M(>@]$X)EU=<UC64E2H#\?<F8>+HH']"<U$_^!U!+ P04    "  @B$E8(-)K
M/:,#  "(#@  &0   'AL+W=O<FMS:&5E=',O<VAE970W.2YX;6R]5VUOVS80
M_BN$-@PMT$02]6([M0W4SKH%:+8@7ML/Q3XPTMDB*HDJ2=LML!\_DE)D*:&U
MI?'VQ1:IN^>>YW0Z\:9[QC^+#$"BKT5>BIF325E=N*Y(,BB(.&<5E.K.FO&"
M2+7D&U=4'$AJG(K<Q9X7NP6AI3.?FKT;/I^RK<QI"3<<B6U1$/YM 3G;SQS?
MN=^XI9M,Z@UW/JW(!E8@WU<W7*W<%B6E!92"LA)Q6,^<-_[%T@^U@['X0&$O
M.M=(2[EC[+->7*4SQ].,((=$:@BB_G:PA#S72(K'EP;4:6-JQ^[U/?I;(UZ)
MN2,"EBS_2%.9S9RQ@U)8DVTN;]G^5V@$11HO8;DPOVA?VXXF#DJV0K*B<58,
M"EK6_^1KDXB.@Q\?<<"- W[H$!YQ"!J'P BMF1E9ET22^92S/>+:6J'I"Y,;
MXZW4T%(_QI7DZBY5?G+^CI6;LS^ %^BJW(&0Z@E)@5Y<@B0T%R_1&5JIRDFW
M.2"V1BM))&@3O?B] D[,LSA#[U>7Z,6/+Z>N5)PTLILT\1=U?'PDOH_1-2ME
M)M#/90II'\!58EI%^%[1 @\B7D)RC@+_%<(>QA9"RW_O[@_0"=H$!P8O/(*W
MH.PMY4*B3]=0W '_$_V%'NW9\C8(J]_N"U&1!&:.>GT%\!TX\Y]^\&/OM4WS
MB<!Z&0C;#(0&/3B2@2533[84D*H22U@!ARH2K]"25+J$!/KT3KFA*W5#6-,1
MGC(=)P+KI2-JTQ$-%L1OJC<+DH.PJ:Q=(^.J._!N'GA^K,IXUZ7_V K'\21H
MK7J\XI97/,CK%\Z$0!5G:RIMU&KON!-TC(/) V86HR <VXF-6F*C?TQ8KKC9
M2(T>Q3OS\2B,'A&S&&(\BL<3;"<W;LF-!\FM,L)-:]0,0: U9P6BG59*DH1M
M2ZFJ7WUST5;0<H-D!@B^;*G\A@J0&4MMT@;CVFL4V6I];%$>3\9A:!<^:85/
M!H7?;D"]KYVFUM^P*1H$?.HK?"*PGG;?.WPUO?^AIS5!3I214Z'U4](Y2/C?
MW]>&?9]0S2< ZNO#!WWX6?UQV/TI$I\/U)=X.*KXPV>5H4[;N/9;;11Y/@X>
MM%J;932*(_](Q_$/!PE_\,/\'S;;X<!/>7C/!ZJ3XW;.] 7PC1EU!#+ZZL-P
MN]N.4V_,$/%@?Z''+#,K'&#J&>V:\ U5;2J'M8+TSD?J1,'KL:=>2%:9R>&.
M236'F,M,C8K M8&ZOV9,WB]T@';XG/\-4$L#!!0    ( ""(25@#,C;@= (
M "L&   9    >&PO=V]R:W-H965T<R]S:&5E=#@P+GAM;*U576_:,!3]*U8V
M3:TTR <IZUB(5*#5*K42*NOV,.W!)!=BU1^I[4#[[V<[(8,JH&G:"_&U?8[/
M.8DOR5;()U4 :/3"*%=CK]"Z'/F^R@I@6/5%"=RLK(1D6)M2KGU52L"Y S'J
M1T$P]!DFW$L3-S>7:2(J30F'N42J8@S+UPE0L1U[H;>;>"#K0ML)/TU*O(8%
MZ,=R+DWEMRPY8< 5$1Q)6(V]JW TC>U^M^$[@:W:&R/K9"G$DRUN\[$76$%
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M0H&5O60YX'1==%<SRD6O5EQ&HO\&)@'B^9)2_CR0#5O=T8?_ 5!+ P04
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M*P>V!<W]],%TC*]EUC<)\YJ$39J$39N$S1J"'2V43K%0.E5T=P28A?$*A;$
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M"I#WEU0>V?*&>D!1^KK_ %!+ P04    "  @B$E8KZVJ71X#   *#@  &0
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M[U=ZQ5<;IGOQ\<LM%A/*)$K)&(9VVX?P:(OB>Y+B0O%I_@W'D"O%L_QG0C
M77> ]C'GJKS0"JJO>L[_ 5!+ P04    "  @B$E8G8^EX1 #  !X#@  &0
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MU8AO?D!6D&_X0DYE\HLVV5K'0N%**LXRL%; HCC])\^9$3L M_$& &< _%Z
MEP&\I-!465+6@"@2= 7?(&%6:S;32+Q)T+J:*#;;.%9"ST8:IX(14*)@BH9$
MJ @DNA,DEB2Q6**3 2@247F*SM!8!VBZHH#X#%V&(5_%2J(1A!"MR40/#U:
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MTHGQMP[?"&SEWAJ93):<WQKC(I\ZG@D(*&3*,&#]V< ,*#5$.HR?#:?37FF
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M<6KXS%*JV!2,J% )D^"CH+FD94\DN"%,T225M^ -&.L9-UVE#/ 9>,CX*E>
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M*N1MKH>)[+> J0"Y'U,J]A-U0-/!!;\!4$L#!!0    ( ""(25C& 6W<L ,
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MG?#%]7"[IQ1N*V*WXG.[9G,BV>6^+#,0O9+C#'TJZEXMF]X39)A#@CA!?Y1
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M]^Y+\4&6LBZ4Z(/;$,    :C 8I75Y) A@ R/"+DO(/H7M (LQ*?M\H2R A
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MMO?)ZN-IXS%KD]3SW'=-'>)Z]CBVOZ6LGQ/2>'+9XW?=[*_BAB1[,^&X\N>
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MOSS3H>[&E_QL^:/>[4]02P$"% ,4    "  @B$E8!T%-8H$   "Q    $
M            @ $     9&]C4')O<',O87!P+GAM;%!+ 0(4 Q0    ( ""(
M25BXCP\S[0   "L"   1              "  :\   !D;V-0<F]P<R]C;W)E
M+GAM;%!+ 0(4 Q0    ( ""(25B97)PC$ 8  )PG   3              "
M <L!  !X;"]T:&5M92]T:&5M93$N>&UL4$L! A0#%     @ ((A)6&P5U^$4
M!   ? L  !@              ("!# @  'AL+W=O<FMS:&5E=',O<VAE970Q
M+GAM;%!+ 0(4 Q0    ( ""(25A8=37/@@L  $%$   8              "
M@58,  !X;"]W;W)K<VAE971S+W-H965T,BYX;6Q02P$"% ,4    "  @B$E8
MMLNL:R<$  "-%   &               @($.&   >&PO=V]R:W-H965T<R]S
M:&5E=#,N>&UL4$L! A0#%     @ ((A)6$M5?)<2"P  /3H  !@
M     ("!:QP  'AL+W=O<FMS:&5E=',O<VAE970T+GAM;%!+ 0(4 Q0    (
M ""(25A++8?-PP,  )8-   8              " @;,G  !X;"]W;W)K<VAE
M971S+W-H965T-2YX;6Q02P$"% ,4    "  @B$E81O=K3&(+   11   &
M            @(&L*P  >&PO=V]R:W-H965T<R]S:&5E=#8N>&UL4$L! A0#
M%     @ ((A)6"R[S= %'0  RIL! !@              ("!1#<  'AL+W=O
M<FMS:&5E=',O<VAE970W+GAM;%!+ 0(4 Q0    ( ""(25C/Q+T&M1,  %5
M   8              " @7]4  !X;"]W;W)K<VAE971S+W-H965T."YX;6Q0
M2P$"% ,4    "  @B$E8WA)IY0HT  !/"0$ &               @(%J:
M>&PO=V]R:W-H965T<R]S:&5E=#DN>&UL4$L! A0#%     @ ((A)6!'_2>LU
M&0  &7L  !D              ("!JIP  'AL+W=O<FMS:&5E=',O<VAE970Q
M,"YX;6Q02P$"% ,4    "  @B$E8R(1[#6X'  #9$0  &0
M@($6M@  >&PO=V]R:W-H965T<R]S:&5E=#$Q+GAM;%!+ 0(4 Q0    ( ""(
M25C9C; O0PL  ,PJ   9              " @;N]  !X;"]W;W)K<VAE971S
M+W-H965T,3(N>&UL4$L! A0#%     @ ((A)6/&^UX;L"@  *AX  !D
M         ("!-<D  'AL+W=O<FMS:&5E=',O<VAE970Q,RYX;6Q02P$"% ,4
M    "  @B$E8*HX%5G$-  "^/@  &0              @(%8U   >&PO=V]R
M:W-H965T<R]S:&5E=#$T+GAM;%!+ 0(4 Q0    ( ""(25C:G(]D4!$  #M+
M   9              " @0#B  !X;"]W;W)K<VAE971S+W-H965T,34N>&UL
M4$L! A0#%     @ ((A)6 9J8[J)!   EPP  !D              ("!A_,
M 'AL+W=O<FMS:&5E=',O<VAE970Q-BYX;6Q02P$"% ,4    "  @B$E8R:;Z
M9LH-   S+@  &0              @(%'^   >&PO=V]R:W-H965T<R]S:&5E
M=#$W+GAM;%!+ 0(4 Q0    ( ""(25BKO'#DC0<  "$>   9
M  " @4@& 0!X;"]W;W)K<VAE971S+W-H965T,3@N>&UL4$L! A0#%     @
M((A)6,B"',I[!   $@\  !D              ("!# X! 'AL+W=O<FMS:&5E
M=',O<VAE970Q.2YX;6Q02P$"% ,4    "  @B$E8\UF)FD<+  #M*P  &0
M            @(&^$@$ >&PO=V]R:W-H965T<R]S:&5E=#(P+GAM;%!+ 0(4
M Q0    ( ""(25B3)39]M@<  (\2   9              " @3P> 0!X;"]W
M;W)K<VAE971S+W-H965T,C$N>&UL4$L! A0#%     @ ((A)6%/P2K^Z @
MU 4  !D              ("!*28! 'AL+W=O<FMS:&5E=',O<VAE970R,BYX
M;6Q02P$"% ,4    "  @B$E8]=" 97T&  #T%   &0              @($:
M*0$ >&PO=V]R:W-H965T<R]S:&5E=#(S+GAM;%!+ 0(4 Q0    ( ""(25B-
M+=%Q"@,  &0&   9              " @<XO 0!X;"]W;W)K<VAE971S+W-H
M965T,C0N>&UL4$L! A0#%     @ ((A)6(%0\>0- P  S 8  !D
M     ("!#S,! 'AL+W=O<FMS:&5E=',O<VAE970R-2YX;6Q02P$"% ,4
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M+GAM;%!+ 0(4 Q0    ( ""(25C/#!8VR <  )4=   9              "
M@;R3 0!X;"]W;W)K<VAE971S+W-H965T,S N>&UL4$L! A0#%     @ ((A)
M6&'3LZG; @  F <  !D              ("!NYL! 'AL+W=O<FMS:&5E=',O
M<VAE970S,2YX;6Q02P$"% ,4    "  @B$E8Q_952(H(  !W*   &0
M        @('-G@$ >&PO=V]R:W-H965T<R]S:&5E=#,R+GAM;%!+ 0(4 Q0
M   ( ""(25@8>2#*H00  &$-   9              " @8ZG 0!X;"]W;W)K
M<VAE971S+W-H965T,S,N>&UL4$L! A0#%     @ ((A)6/D$(@0=!   \0P
M !D              ("!9JP! 'AL+W=O<FMS:&5E=',O<VAE970S-"YX;6Q0
M2P$"% ,4    "  @B$E80%J.>@0$  "@#   &0              @(&ZL $
M>&PO=V]R:W-H965T<R]S:&5E=#,U+GAM;%!+ 0(4 Q0    ( ""(25C!?[1)
MQ04   P2   9              " @?6T 0!X;"]W;W)K<VAE971S+W-H965T
M,S8N>&UL4$L! A0#%     @ ((A)6!D'<BZG @  HP4  !D
M ("!\;H! 'AL+W=O<FMS:&5E=',O<VAE970S-RYX;6Q02P$"% ,4    "  @
MB$E8;F;^@AP*  #5<P  &0              @('/O0$ >&PO=V]R:W-H965T
M<R]S:&5E=#,X+GAM;%!+ 0(4 Q0    ( ""(25A;C[A\[ H  +1=   9
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M970T,RYX;6Q02P$"% ,4    "  @B$E8^T\Z1(4$  "O&P  &0
M    @(%F^0$ >&PO=V]R:W-H965T<R]S:&5E=#0T+GAM;%!+ 0(4 Q0    (
M ""(25C]%E1$; 0  (0=   9              " @2+^ 0!X;"]W;W)K<VAE
M971S+W-H965T-#4N>&UL4$L! A0#%     @ ((A)6%H26_^- P  ,!   !D
M             ("!Q0(" 'AL+W=O<FMS:&5E=',O<VAE970T-BYX;6Q02P$"
M% ,4    "  @B$E8>Z#%#C$$  !U&@  &0              @(&)!@( >&PO
M=V]R:W-H965T<R]S:&5E=#0W+GAM;%!+ 0(4 Q0    ( ""(25A^*0T_E 0
M (@6   9              " @?$* @!X;"]W;W)K<VAE971S+W-H965T-#@N
M>&UL4$L! A0#%     @ ((A)6)GUR<J/ P  ? X  !D              ("!
MO \" 'AL+W=O<FMS:&5E=',O<VAE970T.2YX;6Q02P$"% ,4    "  @B$E8
MY_AV)F4"  !*!@  &0              @(&"$P( >&PO=V]R:W-H965T<R]S
M:&5E=#4P+GAM;%!+ 0(4 Q0    ( ""(25@;41;(*PT  &RJ   9
M      " @1X6 @!X;"]W;W)K<VAE971S+W-H965T-3$N>&UL4$L! A0#%
M  @ ((A)6#G@N\T^.   ["D% !D              ("!@"," 'AL+W=O<FMS
M:&5E=',O<VAE970U,BYX;6Q02P$"% ,4    "  @B$E80:NDCR4#  #=#P
M&0              @('U6P( >&PO=V]R:W-H965T<R]S:&5E=#4S+GAM;%!+
M 0(4 Q0    ( ""(25B"&WX;,B4  -:O @ 9              " @5%? @!X
M;"]W;W)K<VAE971S+W-H965T-30N>&UL4$L! A0#%     @ ((A)6&GZ"5"3
M!P  TC0  !D              ("!NH0" 'AL+W=O<FMS:&5E=',O<VAE970U
M-2YX;6Q02P$"% ,4    "  @B$E8N30$2<\"  "P"P  &0
M@(&$C ( >&PO=V]R:W-H965T<R]S:&5E=#4V+GAM;%!+ 0(4 Q0    ( ""(
M25CQJB'^I0(  .H(   9              " @8J/ @!X;"]W;W)K<VAE971S
M+W-H965T-3<N>&UL4$L! A0#%     @ ((A)6)%@]-JM @  C0L  !D
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M=#8R+GAM;%!+ 0(4 Q0    ( ""(25CI&6)5B3X  ->W!  9
M  " @9RC @!X;"]W;W)K<VAE971S+W-H965T-C,N>&UL4$L! A0#%     @
M((A)6 ?MR"P<!P  [$H  !D              ("!7.(" 'AL+W=O<FMS:&5E
M=',O<VAE970V-"YX;6Q02P$"% ,4    "  @B$E89 @J(A $   F$@  &0
M            @(&OZ0( >&PO=V]R:W-H965T<R]S:&5E=#8U+GAM;%!+ 0(4
M Q0    ( ""(25C64"D0P0(  .0'   9              " @?;M @!X;"]W
M;W)K<VAE971S+W-H965T-C8N>&UL4$L! A0#%     @ ((A)6,+:3A#< P
M:1   !D              ("![O " 'AL+W=O<FMS:&5E=',O<VAE970V-RYX
M;6Q02P$"% ,4    "  @B$E8?9>G0*D"  ",!P  &0              @($!
M]0( >&PO=V]R:W-H965T<R]S:&5E=#8X+GAM;%!+ 0(4 Q0    ( ""(25@A
ML:9W  0  ,(3   9              " @>'W @!X;"]W;W)K<VAE971S+W-H
M965T-CDN>&UL4$L! A0#%     @ ((A)6+32 O:  P  -@X  !D
M     ("!&/P" 'AL+W=O<FMS:&5E=',O<VAE970W,"YX;6Q02P$"% ,4
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M+GAM;%!+ 0(4 Q0    ( ""(25B,0?";!@0  "H7   9              "
M@;$: P!X;"]W;W)K<VAE971S+W-H965T-S4N>&UL4$L! A0#%     @ ((A)
M6**D&]>/ P  -!   !D              ("![AX# 'AL+W=O<FMS:&5E=',O
M<VAE970W-BYX;6Q02P$"% ,4    "  @B$E8>Z#%#C$$  !U&@  &0
M        @(&T(@, >&PO=V]R:W-H965T<R]S:&5E=#<W+GAM;%!+ 0(4 Q0
M   ( ""(25ARQ3N:; 4  +4?   9              " @1PG P!X;"]W;W)K
M<VAE971S+W-H965T-S@N>&UL4$L! A0#%     @ ((A)6"#2:SVC P  B X
M !D              ("!ORP# 'AL+W=O<FMS:&5E=',O<VAE970W.2YX;6Q0
M2P$"% ,4    "  @B$E8 S(VX'0"   K!@  &0              @(&9, ,
M>&PO=V]R:W-H965T<R]S:&5E=#@P+GAM;%!+ 0(4 Q0    ( ""(25A!JZ2/
M)0,  -T/   9              " @40S P!X;"]W;W)K<VAE971S+W-H965T
M.#$N>&UL4$L! A0#%     @ ((A)6']^C;(4!@  L"L  !D
M ("!H#8# 'AL+W=O<FMS:&5E=',O<VAE970X,BYX;6Q02P$"% ,4    "  @
MB$E8)G#D:D$#   &#P  &0              @('K/ , >&PO=V]R:W-H965T
M<R]S:&5E=#@S+GAM;%!+ 0(4 Q0    ( ""(25BOK:I='@,   H.   9
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M970X."YX;6Q02P$"% ,4    "  @B$E8[K8I0X$$   [(   &0
M    @('*50, >&PO=V]R:W-H965T<R]S:&5E=#@Y+GAM;%!+ 0(4 Q0    (
M ""(25C1W)TZLP(  ,T)   9              " @8): P!X;"]W;W)K<VAE
M971S+W-H965T.3 N>&UL4$L! A0#%     @ ((A)6,8!;=RP P  0A,  !D
M             ("!;%T# 'AL+W=O<FMS:&5E=',O<VAE970Y,2YX;6Q02P$"
M% ,4    "  @B$E8]'G 3-\#  !G#0  &0              @(%380, >&PO
M=V]R:W-H965T<R]S:&5E=#DR+GAM;%!+ 0(4 Q0    ( ""(25CRB=:,L ,
M "X/   9              " @6EE P!X;"]W;W)K<VAE971S+W-H965T.3,N
M>&UL4$L! A0#%     @ ((A)6-90*1#! @  Y <  !D              ("!
M4&D# 'AL+W=O<FMS:&5E=',O<VAE970Y-"YX;6Q02P$"% ,4    "  @B$E8
M+O*(3$\#  !/"P  &0              @(%(; , >&PO=V]R:W-H965T<R]S
M:&5E=#DU+GAM;%!+ 0(4 Q0    ( ""(25CU!4'-Q (   <(   9
M      " @<YO P!X;"]W;W)K<VAE971S+W-H965T.38N>&UL4$L! A0#%
M  @ ((A)6(\;_&0+!   V!,  !D              ("!R7(# 'AL+W=O<FMS
M:&5E=',O<VAE970Y-RYX;6Q02P$"% ,4    "  @B$E8,/A(BM4"  #]!P
M&0              @($+=P, >&PO=V]R:W-H965T<R]S:&5E=#DX+GAM;%!+
M 0(4 Q0    ( ""(25C2*\X#1P,  -(4   -              "  1=Z P!X
M;"]S='EL97,N>&UL4$L! A0#%     @ ((A)6)>*NQS     $P(   L
M         ( !B7T# %]R96QS+RYR96QS4$L! A0#%     @ ((A)6&DLE[=
M!@  #$    \              ( !<GX# 'AL+W=O<FMB;V]K+GAM;%!+ 0(4
M Q0    ( ""(25BCM#4QR0(  )XY   :              "  =^$ P!X;"]?
M<F5L<R]W;W)K8F]O:RYX;6PN<F5L<U!+ 0(4 Q0    ( ""(25AAVWB140(
M + W   3              "  >"' P!;0V]N=&5N=%]4>7!E<UTN>&UL4$L%
3!@    !J &H '1T  &** P    $!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>121
<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>122
<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>124
<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>590</ContextCount>
  <ElementCount>502</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>true</FootnotesReported>
  <SegmentCount>131</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>5</UnitCount>
  <MyReports>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>000 - Document - Document And Entity Information</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/DocumentAndEntityInformation</Role>
      <ShortName>Document And Entity Information</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>1</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R2.htm</HtmlFileName>
      <LongName>001 - Statement - Consolidated Balance Sheets</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ConsolidatedBalanceSheet</Role>
      <ShortName>Consolidated Balance Sheets</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>2</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R3.htm</HtmlFileName>
      <LongName>002 - Statement - Consolidated Balance Sheets (Parentheticals)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals</Role>
      <ShortName>Consolidated Balance Sheets (Parentheticals)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>3</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R4.htm</HtmlFileName>
      <LongName>003 - Statement - Consolidated Statements of Operations and Comprehensive Loss (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ConsolidatedIncomeStatement</Role>
      <ShortName>Consolidated Statements of Operations and Comprehensive Loss (Unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>4</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R5.htm</HtmlFileName>
      <LongName>004 - Statement - Consolidated Statements of Operations and Comprehensive Loss (Unaudited) (Parentheticals)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ConsolidatedIncomeStatement_Parentheticals</Role>
      <ShortName>Consolidated Statements of Operations and Comprehensive Loss (Unaudited) (Parentheticals)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>5</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R6.htm</HtmlFileName>
      <LongName>005 - Statement - Consolidated Statements of Cash Flows (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ConsolidatedCashFlow</Role>
      <ShortName>Consolidated Statements of Cash Flows (Unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>6</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R7.htm</HtmlFileName>
      <LongName>006 - Statement - Consolidated Statements of Stockholders??? Equity (Deficit) (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ShareholdersEquityType2or3</Role>
      <ShortName>Consolidated Statements of Stockholders??? Equity (Deficit) (Unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>7</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R8.htm</HtmlFileName>
      <LongName>007 - Disclosure - Organization and Description of Business</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/OrganizationandDescriptionofBusiness</Role>
      <ShortName>Organization and Description of Business</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>8</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R9.htm</HtmlFileName>
      <LongName>008 - Disclosure - Summary of Significant Accounting Policies</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/SummaryofSignificantAccountingPolicies</Role>
      <ShortName>Summary of Significant Accounting Policies</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>9</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R10.htm</HtmlFileName>
      <LongName>009 - Disclosure - Collaborative Agreements</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/CollaborativeAgreements</Role>
      <ShortName>Collaborative Agreements</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>10</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R11.htm</HtmlFileName>
      <LongName>010 - Disclosure - Property and Equipment</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/PropertyandEquipment</Role>
      <ShortName>Property and Equipment</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>11</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R12.htm</HtmlFileName>
      <LongName>011 - Disclosure - Long-Term Investments</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/LongTermInvestments</Role>
      <ShortName>Long-Term Investments</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>12</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R13.htm</HtmlFileName>
      <LongName>012 - Disclosure - Convertible Notes Payable</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://metuboutique.com/role/ConvertibleNotesPayable</Role>
      <ShortName>Convertible Notes Payable</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>13</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R14.htm</HtmlFileName>
      <LongName>013 - Disclosure - Bank Loans</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/BankLoans</Role>
      <ShortName>Bank Loans</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>14</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R15.htm</HtmlFileName>
      <LongName>014 - Disclosure - Related Parties Transactions</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/RelatedPartiesTransactions</Role>
      <ShortName>Related Parties Transactions</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>15</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R16.htm</HtmlFileName>
      <LongName>015 - Disclosure - Income Taxes</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/IncomeTaxes</Role>
      <ShortName>Income Taxes</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>16</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R17.htm</HtmlFileName>
      <LongName>016 - Disclosure - Equity</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/Equity</Role>
      <ShortName>Equity</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>17</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R18.htm</HtmlFileName>
      <LongName>017 - Disclosure - Stock Options</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/StockOptions</Role>
      <ShortName>Stock Options</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>18</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R19.htm</HtmlFileName>
      <LongName>018 - Disclosure - Loss Per Share</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/LossPerShare</Role>
      <ShortName>Loss Per Share</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>19</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R20.htm</HtmlFileName>
      <LongName>019 - Disclosure - Lease</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/Lease</Role>
      <ShortName>Lease</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>20</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R21.htm</HtmlFileName>
      <LongName>020 - Disclosure - Subsequent Events</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/SubsequentEvents</Role>
      <ShortName>Subsequent Events</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>21</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R22.htm</HtmlFileName>
      <LongName>021 - Disclosure - Inventory</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/Inventory</Role>
      <ShortName>Inventory</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>22</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R23.htm</HtmlFileName>
      <LongName>022 - Disclosure - Paycheck Protection Program Loan Payable</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/PaycheckProtectionProgramLoanPayable</Role>
      <ShortName>Paycheck Protection Program Loan Payable</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>23</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R24.htm</HtmlFileName>
      <LongName>023 - Disclosure - Notes Payable</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://metuboutique.com/role/NotesPayable</Role>
      <ShortName>Notes Payable</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>24</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R25.htm</HtmlFileName>
      <LongName>024 - Disclosure - Short-Term Loan</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ShortTermLoan</Role>
      <ShortName>Short-Term Loan</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>25</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R26.htm</HtmlFileName>
      <LongName>025 - Disclosure - Commitments and Contingencies</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/CommitmentsandContingencies</Role>
      <ShortName>Commitments and Contingencies</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>26</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R27.htm</HtmlFileName>
      <LongName>026 - Disclosure - Accounting Policies, by Policy (Policies)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/AccountingPoliciesByPolicy</Role>
      <ShortName>Accounting Policies, by Policy (Policies)</ShortName>
      <MenuCategory>Policies</MenuCategory>
      <ParentRole>http://metuboutique.com/role/SummaryofSignificantAccountingPolicies</ParentRole>
      <Position>27</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R28.htm</HtmlFileName>
      <LongName>027 - Disclosure - Summary of Significant Accounting Policies (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesTables</Role>
      <ShortName>Summary of Significant Accounting Policies (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://metuboutique.com/role/SummaryofSignificantAccountingPolicies</ParentRole>
      <Position>28</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R29.htm</HtmlFileName>
      <LongName>028 - Disclosure - Property and Equipment (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/PropertyandEquipmentTables</Role>
      <ShortName>Property and Equipment (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://metuboutique.com/role/PropertyandEquipment</ParentRole>
      <Position>29</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R30.htm</HtmlFileName>
      <LongName>029 - Disclosure - Long-Term Investments (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/LongTermInvestmentsTables</Role>
      <ShortName>Long-Term Investments (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LongTermInvestments</ParentRole>
      <Position>30</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R31.htm</HtmlFileName>
      <LongName>030 - Disclosure - Bank Loans (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/BankLoansTables</Role>
      <ShortName>Bank Loans (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://metuboutique.com/role/BankLoans</ParentRole>
      <Position>31</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R32.htm</HtmlFileName>
      <LongName>031 - Disclosure - Related Parties Transactions (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/RelatedPartiesTransactionsTables</Role>
      <ShortName>Related Parties Transactions (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://metuboutique.com/role/RelatedPartiesTransactions</ParentRole>
      <Position>32</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R33.htm</HtmlFileName>
      <LongName>032 - Disclosure - Income Taxes (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/IncomeTaxesTables</Role>
      <ShortName>Income Taxes (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://metuboutique.com/role/IncomeTaxes</ParentRole>
      <Position>33</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R34.htm</HtmlFileName>
      <LongName>033 - Disclosure - Stock Options (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/StockOptionsTables</Role>
      <ShortName>Stock Options (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://metuboutique.com/role/StockOptions</ParentRole>
      <Position>34</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R35.htm</HtmlFileName>
      <LongName>034 - Disclosure - Loss Per Share (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/LossPerShareTables</Role>
      <ShortName>Loss Per Share (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LossPerShare</ParentRole>
      <Position>35</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R36.htm</HtmlFileName>
      <LongName>035 - Disclosure - Lease (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/LeaseTables</Role>
      <ShortName>Lease (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://metuboutique.com/role/Lease</ParentRole>
      <Position>36</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R37.htm</HtmlFileName>
      <LongName>036 - Disclosure - Inventory (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/InventoryTables</Role>
      <ShortName>Inventory (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://metuboutique.com/role/Inventory</ParentRole>
      <Position>37</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R38.htm</HtmlFileName>
      <LongName>037 - Disclosure - Organization and Description of Business (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails</Role>
      <ShortName>Organization and Description of Business (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/OrganizationandDescriptionofBusiness</ParentRole>
      <Position>38</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R39.htm</HtmlFileName>
      <LongName>038 - Disclosure - Summary of Significant Accounting Policies (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails</Role>
      <ShortName>Summary of Significant Accounting Policies (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesTables</ParentRole>
      <Position>39</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R40.htm</HtmlFileName>
      <LongName>039 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable</Role>
      <ShortName>Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesTables</ParentRole>
      <Position>40</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R41.htm</HtmlFileName>
      <LongName>040 - Disclosure - Collaborative Agreements (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/CollaborativeAgreementsDetails</Role>
      <ShortName>Collaborative Agreements (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/CollaborativeAgreements</ParentRole>
      <Position>41</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R42.htm</HtmlFileName>
      <LongName>041 - Disclosure - Property and Equipment (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/PropertyandEquipmentDetails</Role>
      <ShortName>Property and Equipment (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/PropertyandEquipmentTables</ParentRole>
      <Position>42</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R43.htm</HtmlFileName>
      <LongName>042 - Disclosure - Property and Equipment (Details) - Schedule of Property and Equipment</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable</Role>
      <ShortName>Property and Equipment (Details) - Schedule of Property and Equipment</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/PropertyandEquipmentTables</ParentRole>
      <Position>43</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R44.htm</HtmlFileName>
      <LongName>043 - Disclosure - Long-Term Investments (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/LongTermInvestmentsDetails</Role>
      <ShortName>Long-Term Investments (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LongTermInvestmentsTables</ParentRole>
      <Position>44</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R45.htm</HtmlFileName>
      <LongName>044 - Disclosure - Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable</Role>
      <ShortName>Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LongTermInvestmentsTables</ParentRole>
      <Position>45</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R46.htm</HtmlFileName>
      <LongName>045 - Disclosure - Long-Term Investments (Details) - Schedule of Extent the Investee Relies</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable</Role>
      <ShortName>Long-Term Investments (Details) - Schedule of Extent the Investee Relies</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LongTermInvestmentsTables</ParentRole>
      <Position>46</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R47.htm</HtmlFileName>
      <LongName>046 - Disclosure - Long-Term Investments (Details) - Schedule of Long-Term Investment</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofLongTermInvestmentTable</Role>
      <ShortName>Long-Term Investments (Details) - Schedule of Long-Term Investment</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LongTermInvestmentsTables</ParentRole>
      <Position>47</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R48.htm</HtmlFileName>
      <LongName>047 - Disclosure - Long-Term Investments (Details) - Schedule of Balance Sheet</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofBalanceSheetTable</Role>
      <ShortName>Long-Term Investments (Details) - Schedule of Balance Sheet</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LongTermInvestmentsTables</ParentRole>
      <Position>48</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R49.htm</HtmlFileName>
      <LongName>048 - Disclosure - Long-Term Investments (Details) - Schedule of Statement of Operation</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofStatementofOperationTable</Role>
      <ShortName>Long-Term Investments (Details) - Schedule of Statement of Operation</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LongTermInvestmentsTables</ParentRole>
      <Position>49</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R50.htm</HtmlFileName>
      <LongName>049 - Disclosure - Long-Term Investments (Details) - Schedule of Components of Losses on Equity Investments</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofComponentsofLossesonEquityInvestmentsTable</Role>
      <ShortName>Long-Term Investments (Details) - Schedule of Components of Losses on Equity Investments</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LongTermInvestmentsTables</ParentRole>
      <Position>50</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R51.htm</HtmlFileName>
      <LongName>050 - Disclosure - Convertible Notes Payable (Details)</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://metuboutique.com/role/ConvertibleNotesPayableDetails</Role>
      <ShortName>Convertible Notes Payable (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/ConvertibleNotesPayable</ParentRole>
      <Position>51</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R52.htm</HtmlFileName>
      <LongName>051 - Disclosure - Bank Loans (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/BankLoansDetails</Role>
      <ShortName>Bank Loans (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/BankLoansTables</ParentRole>
      <Position>52</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R53.htm</HtmlFileName>
      <LongName>052 - Disclosure - Bank Loans (Details) - Schedule of Short-Term Bank Loan</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofShortTermBankLoanTable</Role>
      <ShortName>Bank Loans (Details) - Schedule of Short-Term Bank Loan</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/BankLoansTables</ParentRole>
      <Position>53</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R54.htm</HtmlFileName>
      <LongName>053 - Disclosure - Related Parties Transactions (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/RelatedPartiesTransactionsDetails</Role>
      <ShortName>Related Parties Transactions (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/RelatedPartiesTransactionsTables</ParentRole>
      <Position>54</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R55.htm</HtmlFileName>
      <LongName>054 - Disclosure - Related Parties Transactions (Details) - Schedule of Related Parties of the Company with whom Transactions</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable</Role>
      <ShortName>Related Parties Transactions (Details) - Schedule of Related Parties of the Company with whom Transactions</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/RelatedPartiesTransactionsTables</ParentRole>
      <Position>55</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R56.htm</HtmlFileName>
      <LongName>055 - Disclosure - Related Parties Transactions (Details) - Schedule of Accounts Receivable Due from Related Parties</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable</Role>
      <ShortName>Related Parties Transactions (Details) - Schedule of Accounts Receivable Due from Related Parties</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/RelatedPartiesTransactionsTables</ParentRole>
      <Position>56</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R57.htm</HtmlFileName>
      <LongName>056 - Disclosure - Related Parties Transactions (Details) - Schedule of Revenue Due from Related Parties</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofRevenueDuefromRelatedPartiesTable</Role>
      <ShortName>Related Parties Transactions (Details) - Schedule of Revenue Due from Related Parties</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/RelatedPartiesTransactionsTables</ParentRole>
      <Position>57</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R58.htm</HtmlFileName>
      <LongName>057 - Disclosure - Related Parties Transactions (Details) - Schedule of Due from Related Parties - Current</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable</Role>
      <ShortName>Related Parties Transactions (Details) - Schedule of Due from Related Parties - Current</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/RelatedPartiesTransactionsTables</ParentRole>
      <Position>58</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R59.htm</HtmlFileName>
      <LongName>058 - Disclosure - Related Parties Transactions (Details) - Schedule of Due from Related Parties - Non Current</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable</Role>
      <ShortName>Related Parties Transactions (Details) - Schedule of Due from Related Parties - Non Current</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/RelatedPartiesTransactionsTables</ParentRole>
      <Position>59</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R60.htm</HtmlFileName>
      <LongName>059 - Disclosure - Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable</Role>
      <ShortName>Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/RelatedPartiesTransactionsTables</ParentRole>
      <Position>60</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R61.htm</HtmlFileName>
      <LongName>060 - Disclosure - Income Taxes (Details) - Schedule of Income Tax Expense</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofIncomeTaxExpenseTable</Role>
      <ShortName>Income Taxes (Details) - Schedule of Income Tax Expense</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/IncomeTaxesTables</ParentRole>
      <Position>61</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R62.htm</HtmlFileName>
      <LongName>061 - Disclosure - Income Taxes (Details) - Schedule of Deferred Tax Assets (Liability)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofDeferredTaxAssetsLiabilityTable</Role>
      <ShortName>Income Taxes (Details) - Schedule of Deferred Tax Assets (Liability)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/IncomeTaxesTables</ParentRole>
      <Position>62</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R63.htm</HtmlFileName>
      <LongName>062 - Disclosure - Equity (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/EquityDetails</Role>
      <ShortName>Equity (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/Equity</ParentRole>
      <Position>63</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R64.htm</HtmlFileName>
      <LongName>063 - Disclosure - Stock Options (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/StockOptionsDetails</Role>
      <ShortName>Stock Options (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/StockOptionsTables</ParentRole>
      <Position>64</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R65.htm</HtmlFileName>
      <LongName>064 - Disclosure - Stock Options (Details) - Schedule of Options Issued and Outstanding</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable</Role>
      <ShortName>Stock Options (Details) - Schedule of Options Issued and Outstanding</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/StockOptionsTables</ParentRole>
      <Position>65</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R66.htm</HtmlFileName>
      <LongName>065 - Disclosure - Stock Options (Details) - Schedule of Fair Value of Stock Options Granted</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofFairValueofStockOptionsGrantedTable</Role>
      <ShortName>Stock Options (Details) - Schedule of Fair Value of Stock Options Granted</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/StockOptionsTables</ParentRole>
      <Position>66</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R67.htm</HtmlFileName>
      <LongName>066 - Disclosure - Loss Per Share (Details) - Schedule of Loss Per Share</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofLossPerShareTable</Role>
      <ShortName>Loss Per Share (Details) - Schedule of Loss Per Share</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LossPerShareTables</ParentRole>
      <Position>67</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R68.htm</HtmlFileName>
      <LongName>067 - Disclosure - Lease (Details) - Schedule of Operating Leases have Remaining Lease Terms</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofOperatingLeaseshaveRemainingLeaseTermsTable</Role>
      <ShortName>Lease (Details) - Schedule of Operating Leases have Remaining Lease Terms</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LeaseTables</ParentRole>
      <Position>68</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R69.htm</HtmlFileName>
      <LongName>068 - Disclosure - Lease (Details) - Schedule of Company???s Lease Expenses</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofCompanysLeaseExpensesTable</Role>
      <ShortName>Lease (Details) - Schedule of Company???s Lease Expenses</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LeaseTables</ParentRole>
      <Position>69</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R70.htm</HtmlFileName>
      <LongName>069 - Disclosure - Lease (Details) - Schedule of Minimum Future Annual Payments Under Non-Cancellable Leases</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable</Role>
      <ShortName>Lease (Details) - Schedule of Minimum Future Annual Payments Under Non-Cancellable Leases</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LeaseTables</ParentRole>
      <Position>70</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R71.htm</HtmlFileName>
      <LongName>070 - Disclosure - Subsequent Events (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/SubsequentEventsDetails</Role>
      <ShortName>Subsequent Events (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/SubsequentEvents</ParentRole>
      <Position>71</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R72.htm</HtmlFileName>
      <LongName>071 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable0</Role>
      <ShortName>Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesTables</ParentRole>
      <Position>72</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R73.htm</HtmlFileName>
      <LongName>072 - Disclosure - Inventory (Details) - Schedule of Inventory</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofInventoryTable</Role>
      <ShortName>Inventory (Details) - Schedule of Inventory</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/InventoryTables</ParentRole>
      <Position>73</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R74.htm</HtmlFileName>
      <LongName>073 - Disclosure - Property and Equipment (Details) - Schedule of Property and Equipment</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable0</Role>
      <ShortName>Property and Equipment (Details) - Schedule of Property and Equipment</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/PropertyandEquipmentTables</ParentRole>
      <Position>74</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R75.htm</HtmlFileName>
      <LongName>074 - Disclosure - Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable0</Role>
      <ShortName>Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LongTermInvestmentsTables</ParentRole>
      <Position>75</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R76.htm</HtmlFileName>
      <LongName>075 - Disclosure - Long-Term Investments (Details) - Schedule of Extent the Investee Relies</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable0</Role>
      <ShortName>Long-Term Investments (Details) - Schedule of Extent the Investee Relies</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LongTermInvestmentsTables</ParentRole>
      <Position>76</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R77.htm</HtmlFileName>
      <LongName>076 - Disclosure - Long-Term Investments (Details) - Schedule of Long-Term Investment</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofLongTermInvestmentTable0</Role>
      <ShortName>Long-Term Investments (Details) - Schedule of Long-Term Investment</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LongTermInvestmentsTables</ParentRole>
      <Position>77</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R78.htm</HtmlFileName>
      <LongName>077 - Disclosure - Long-Term Investments (Details) - Schedule of Balance Sheet</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofBalanceSheetTable0</Role>
      <ShortName>Long-Term Investments (Details) - Schedule of Balance Sheet</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LongTermInvestmentsTables</ParentRole>
      <Position>78</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R79.htm</HtmlFileName>
      <LongName>078 - Disclosure - Long-Term Investments (Details) - Schedule of Statement of Operation</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofStatementofOperationTable0</Role>
      <ShortName>Long-Term Investments (Details) - Schedule of Statement of Operation</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LongTermInvestmentsTables</ParentRole>
      <Position>79</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R80.htm</HtmlFileName>
      <LongName>079 - Disclosure - Long-Term Investments (Details) - Schedule of Components of Losses on Equity Investments</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofComponentsofLossesonEquityInvestmentsTable0</Role>
      <ShortName>Long-Term Investments (Details) - Schedule of Components of Losses on Equity Investments</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LongTermInvestmentsTables</ParentRole>
      <Position>80</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R81.htm</HtmlFileName>
      <LongName>080 - Disclosure - Bank Loans (Details) - Schedule of Short-Term Bank Loan</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofShortTermBankLoanTable0</Role>
      <ShortName>Bank Loans (Details) - Schedule of Short-Term Bank Loan</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/BankLoansTables</ParentRole>
      <Position>81</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R82.htm</HtmlFileName>
      <LongName>081 - Disclosure - Paycheck Protection Program Loan Payable (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails</Role>
      <ShortName>Paycheck Protection Program Loan Payable (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/PaycheckProtectionProgramLoanPayable</ParentRole>
      <Position>82</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R83.htm</HtmlFileName>
      <LongName>082 - Disclosure - Notes Payable (Details)</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://metuboutique.com/role/NotesPayableDetails</Role>
      <ShortName>Notes Payable (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/NotesPayable</ParentRole>
      <Position>83</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R84.htm</HtmlFileName>
      <LongName>083 - Disclosure - Short-Term Loan (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ShortTermLoanDetails</Role>
      <ShortName>Short-Term Loan (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/ShortTermLoan</ParentRole>
      <Position>84</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R85.htm</HtmlFileName>
      <LongName>084 - Disclosure - Related Parties Transactions (Details) - Schedule of Related Parties of the Company with whom Transactions</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0</Role>
      <ShortName>Related Parties Transactions (Details) - Schedule of Related Parties of the Company with whom Transactions</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/RelatedPartiesTransactionsTables</ParentRole>
      <Position>85</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R86.htm</HtmlFileName>
      <LongName>085 - Disclosure - Related Parties Transactions (Details) - Schedule of Accounts Receivable Due from Related Parties</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable0</Role>
      <ShortName>Related Parties Transactions (Details) - Schedule of Accounts Receivable Due from Related Parties</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/RelatedPartiesTransactionsTables</ParentRole>
      <Position>86</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R87.htm</HtmlFileName>
      <LongName>086 - Disclosure - Related Parties Transactions (Details) - Schedule of Due from Related Parties - Current</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable0</Role>
      <ShortName>Related Parties Transactions (Details) - Schedule of Due from Related Parties - Current</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/RelatedPartiesTransactionsTables</ParentRole>
      <Position>87</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R88.htm</HtmlFileName>
      <LongName>087 - Disclosure - Related Parties Transactions (Details) - Schedule of Due from Related Parties - Non Current</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable0</Role>
      <ShortName>Related Parties Transactions (Details) - Schedule of Due from Related Parties - Non Current</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/RelatedPartiesTransactionsTables</ParentRole>
      <Position>88</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R89.htm</HtmlFileName>
      <LongName>088 - Disclosure - Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable0</Role>
      <ShortName>Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/RelatedPartiesTransactionsTables</ParentRole>
      <Position>89</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R90.htm</HtmlFileName>
      <LongName>089 - Disclosure - Related Parties Transactions (Details) - Schedule of Revenue from Related Party</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofRevenuefromRelatedPartyTable</Role>
      <ShortName>Related Parties Transactions (Details) - Schedule of Revenue from Related Party</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/RelatedPartiesTransactionsTables</ParentRole>
      <Position>90</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R91.htm</HtmlFileName>
      <LongName>090 - Disclosure - Income Taxes (Details) - Schedule of income tax expense</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofincometaxexpenseTable</Role>
      <ShortName>Income Taxes (Details) - Schedule of income tax expense</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/IncomeTaxesTables</ParentRole>
      <Position>91</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R92.htm</HtmlFileName>
      <LongName>091 - Disclosure - Income Taxes (Details) - Schedule of deferred tax assets (liability)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable</Role>
      <ShortName>Income Taxes (Details) - Schedule of deferred tax assets (liability)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/IncomeTaxesTables</ParentRole>
      <Position>92</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R93.htm</HtmlFileName>
      <LongName>092 - Disclosure - Stock Options (Details) - Schedule of Options Issued and Outstanding</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable0</Role>
      <ShortName>Stock Options (Details) - Schedule of Options Issued and Outstanding</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/StockOptionsTables</ParentRole>
      <Position>93</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R94.htm</HtmlFileName>
      <LongName>093 - Disclosure - Stock Options (Details) - Schedule of Fair Value of Stock Options Granted</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofFairValueofStockOptionsGrantedTable0</Role>
      <ShortName>Stock Options (Details) - Schedule of Fair Value of Stock Options Granted</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/StockOptionsTables</ParentRole>
      <Position>94</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R95.htm</HtmlFileName>
      <LongName>094 - Disclosure - Loss Per Share (Details) - Schedule of loss per share</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleoflosspershareTable</Role>
      <ShortName>Loss Per Share (Details) - Schedule of loss per share</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LossPerShareTables</ParentRole>
      <Position>95</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R96.htm</HtmlFileName>
      <LongName>095 - Disclosure - Lease (Details) - Schedule of Operating Lease Arrangements</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofOperatingLeaseArrangementsTable</Role>
      <ShortName>Lease (Details) - Schedule of Operating Lease Arrangements</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LeaseTables</ParentRole>
      <Position>96</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R97.htm</HtmlFileName>
      <LongName>096 - Disclosure - Lease (Details) - Schedule of Lease Expenses</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofLeaseExpensesTable</Role>
      <ShortName>Lease (Details) - Schedule of Lease Expenses</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LeaseTables</ParentRole>
      <Position>97</Position>
    </Report>
    <Report instance="ea192587-s1a1_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R98.htm</HtmlFileName>
      <LongName>097 - Disclosure - Lease (Details) - Schedule of Minimum Future Annual Payments under Non-Cancellable Leases</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable</Role>
      <ShortName>Lease (Details) - Schedule of Minimum Future Annual Payments under Non-Cancellable Leases</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LeaseTables</ParentRole>
      <Position>98</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-20230930.xsd</File>
    <File>abvc-20230930_cal.xml</File>
    <File>abvc-20230930_def.xml</File>
    <File>abvc-20230930_lab.xml</File>
    <File>abvc-20230930_pre.xml</File>
    <File doctype="S-1/A" isDefinitelyFs="true" isUsgaap="true" original="ea192587-s1a1_abvcbio.htm">ea192587-s1a1_abvcbio.htm</File>
  </InputFiles>
  <SupplementalFiles>
    <File>image_001.jpg</File>
    <File>image_002.jpg</File>
    <File>image_003.jpg</File>
    <File>image_004.jpg</File>
    <File>image_005.jpg</File>
  </SupplementalFiles>
  <BaseTaxonomies>
    <BaseTaxonomy items="4">http://fasb.org/srt/2023</BaseTaxonomy>
    <BaseTaxonomy items="1631">http://fasb.org/us-gaap/2023</BaseTaxonomy>
    <BaseTaxonomy items="9">http://xbrl.sec.gov/dei/2023</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>true</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>127
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "version": "2.2",
 "instance": {
  "ea192587-s1a1_abvcbio.htm": {
   "nsprefix": "abvc",
   "nsuri": "http://metuboutique.com/20230930",
   "dts": {
    "schema": {
     "local": [
      "abvc-20230930.xsd"
     ],
     "remote": [
      "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xl-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xlink-2003-12-31.xsd",
      "http://www.xbrl.org/2005/xbrldt-2005.xsd",
      "http://www.xbrl.org/2006/ref-2006-02-27.xsd",
      "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/reference-2009-12-16.xsd",
      "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd",
      "https://www.xbrl.org/dtr/type/2022-03-31/types.xsd",
      "https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd",
      "https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd",
      "https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd",
      "https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd",
      "https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd",
      "https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd",
      "https://xbrl.sec.gov/country/2023/country-2023.xsd",
      "https://xbrl.sec.gov/dei/2023/dei-2023.xsd",
      "https://xbrl.sec.gov/sic/2023/sic-2023.xsd"
     ]
    },
    "calculationLink": {
     "local": [
      "abvc-20230930_cal.xml"
     ]
    },
    "definitionLink": {
     "local": [
      "abvc-20230930_def.xml"
     ]
    },
    "labelLink": {
     "local": [
      "abvc-20230930_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "abvc-20230930_pre.xml"
     ]
    },
    "inline": {
     "local": [
      "ea192587-s1a1_abvcbio.htm"
     ]
    }
   },
   "keyStandard": 368,
   "keyCustom": 134,
   "axisStandard": 24,
   "axisCustom": 1,
   "memberStandard": 29,
   "memberCustom": 71,
   "hidden": {
    "total": 339,
    "http://fasb.org/us-gaap/2023": 258,
    "http://metuboutique.com/20230930": 78,
    "http://xbrl.sec.gov/dei/2023": 3
   },
   "contextCount": 590,
   "entityCount": 1,
   "segmentCount": 131,
   "elementCount": 806,
   "unitCount": 5,
   "baseTaxonomies": {
    "http://fasb.org/us-gaap/2023": 1631,
    "http://xbrl.sec.gov/dei/2023": 9,
    "http://fasb.org/srt/2023": 4
   },
   "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": "ea192587-s1a1_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": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R2": {
     "role": "http://metuboutique.com/role/ConsolidatedBalanceSheet",
     "longName": "001 - Statement - Consolidated Balance Sheets",
     "shortName": "Consolidated Balance Sheets",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "",
     "menuCat": "Statements",
     "order": "2",
     "firstAnchor": {
      "contextRef": "c1",
      "name": "us-gaap:Cash",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c1",
      "name": "us-gaap:Cash",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R3": {
     "role": "http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals",
     "longName": "002 - Statement - Consolidated Balance Sheets (Parentheticals)",
     "shortName": "Consolidated Balance Sheets (Parentheticals)",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "parenthetical",
     "menuCat": "Statements",
     "order": "3",
     "firstAnchor": {
      "contextRef": "c1",
      "name": "us-gaap:PreferredStockParOrStatedValuePerShare",
      "unitRef": "usdPershares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c1",
      "name": "us-gaap:PreferredStockParOrStatedValuePerShare",
      "unitRef": "usdPershares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "3",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R4": {
     "role": "http://metuboutique.com/role/ConsolidatedIncomeStatement",
     "longName": "003 - Statement - Consolidated Statements of Operations and Comprehensive Loss (Unaudited)",
     "shortName": "Consolidated Statements of Operations and Comprehensive Loss (Unaudited)",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "",
     "menuCat": "Statements",
     "order": "4",
     "firstAnchor": {
      "contextRef": "c11",
      "name": "us-gaap:Revenues",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c11",
      "name": "us-gaap:Revenues",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R5": {
     "role": "http://metuboutique.com/role/ConsolidatedIncomeStatement_Parentheticals",
     "longName": "004 - Statement - Consolidated Statements of Operations and Comprehensive Loss (Unaudited) (Parentheticals)",
     "shortName": "Consolidated Statements of Operations and Comprehensive Loss (Unaudited) (Parentheticals)",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "parenthetical",
     "menuCat": "Statements",
     "order": "5",
     "firstAnchor": null,
     "uniqueAnchor": null
    },
    "R6": {
     "role": "http://metuboutique.com/role/ConsolidatedCashFlow",
     "longName": "005 - Statement - Consolidated Statements of Cash Flows (Unaudited)",
     "shortName": "Consolidated Statements of Cash Flows (Unaudited)",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "",
     "menuCat": "Statements",
     "order": "6",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:ProfitLoss",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:Depreciation",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "unique": true
     }
    },
    "R7": {
     "role": "http://metuboutique.com/role/ShareholdersEquityType2or3",
     "longName": "006 - Statement - Consolidated Statements of Stockholders\u2019 Equity (Deficit) (Unaudited)",
     "shortName": "Consolidated Statements of Stockholders\u2019 Equity (Deficit) (Unaudited)",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "",
     "menuCat": "Statements",
     "order": "7",
     "firstAnchor": {
      "contextRef": "c92",
      "name": "us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c92",
      "name": "us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R8": {
     "role": "http://metuboutique.com/role/OrganizationandDescriptionofBusiness",
     "longName": "007 - Disclosure - Organization and Description of Business",
     "shortName": "Organization and Description of Business",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "8",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R9": {
     "role": "http://metuboutique.com/role/SummaryofSignificantAccountingPolicies",
     "longName": "008 - Disclosure - Summary of Significant Accounting Policies",
     "shortName": "Summary of Significant Accounting Policies",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "9",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:SignificantAccountingPoliciesTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:SignificantAccountingPoliciesTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R10": {
     "role": "http://metuboutique.com/role/CollaborativeAgreements",
     "longName": "009 - Disclosure - Collaborative Agreements",
     "shortName": "Collaborative Agreements",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "10",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:CollaborativeArrangementDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:CollaborativeArrangementDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R11": {
     "role": "http://metuboutique.com/role/PropertyandEquipment",
     "longName": "010 - Disclosure - Property and Equipment",
     "shortName": "Property and Equipment",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "11",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R12": {
     "role": "http://metuboutique.com/role/LongTermInvestments",
     "longName": "011 - Disclosure - Long-Term Investments",
     "shortName": "Long-Term Investments",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "12",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:LongTermDebtTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:LongTermDebtTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R13": {
     "role": "http://metuboutique.com/role/ConvertibleNotesPayable",
     "longName": "012 - Disclosure - Convertible Notes Payable",
     "shortName": "Convertible Notes Payable",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "13",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "abvc:ConvertibleNotesPayableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "abvc:ConvertibleNotesPayableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R14": {
     "role": "http://metuboutique.com/role/BankLoans",
     "longName": "013 - Disclosure - Bank Loans",
     "shortName": "Bank Loans",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "14",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:DebtDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:DebtDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R15": {
     "role": "http://metuboutique.com/role/RelatedPartiesTransactions",
     "longName": "014 - Disclosure - Related Parties Transactions",
     "shortName": "Related Parties Transactions",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "15",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R16": {
     "role": "http://metuboutique.com/role/IncomeTaxes",
     "longName": "015 - Disclosure - Income Taxes",
     "shortName": "Income Taxes",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "16",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:IncomeTaxDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:IncomeTaxDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R17": {
     "role": "http://metuboutique.com/role/Equity",
     "longName": "016 - Disclosure - Equity",
     "shortName": "Equity",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "17",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R18": {
     "role": "http://metuboutique.com/role/StockOptions",
     "longName": "017 - Disclosure - Stock Options",
     "shortName": "Stock Options",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "18",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R19": {
     "role": "http://metuboutique.com/role/LossPerShare",
     "longName": "018 - Disclosure - Loss Per Share",
     "shortName": "Loss Per Share",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "19",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:EarningsPerShareTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:EarningsPerShareTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R20": {
     "role": "http://metuboutique.com/role/Lease",
     "longName": "019 - Disclosure - Lease",
     "shortName": "Lease",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "20",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:LesseeOperatingLeasesTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:LesseeOperatingLeasesTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R21": {
     "role": "http://metuboutique.com/role/SubsequentEvents",
     "longName": "020 - Disclosure - Subsequent Events",
     "shortName": "Subsequent Events",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "21",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:SubsequentEventsTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:SubsequentEventsTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R22": {
     "role": "http://metuboutique.com/role/Inventory",
     "longName": "021 - Disclosure - Inventory",
     "shortName": "Inventory",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "22",
     "firstAnchor": {
      "contextRef": "c14",
      "name": "us-gaap:InventoryDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c14",
      "name": "us-gaap:InventoryDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R23": {
     "role": "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayable",
     "longName": "022 - Disclosure - Paycheck Protection Program Loan Payable",
     "shortName": "Paycheck Protection Program Loan Payable",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "23",
     "firstAnchor": {
      "contextRef": "c14",
      "name": "abvc:PaycheckProtectionProgramLoanPayableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c14",
      "name": "abvc:PaycheckProtectionProgramLoanPayableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R24": {
     "role": "http://metuboutique.com/role/NotesPayable",
     "longName": "023 - Disclosure - Notes Payable",
     "shortName": "Notes Payable",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "24",
     "firstAnchor": {
      "contextRef": "c14",
      "name": "us-gaap:MortgageNotesPayableDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c14",
      "name": "us-gaap:MortgageNotesPayableDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R25": {
     "role": "http://metuboutique.com/role/ShortTermLoan",
     "longName": "024 - Disclosure - Short-Term Loan",
     "shortName": "Short-Term Loan",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "25",
     "firstAnchor": {
      "contextRef": "c14",
      "name": "us-gaap:ShortTermDebtTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c14",
      "name": "us-gaap:ShortTermDebtTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R26": {
     "role": "http://metuboutique.com/role/CommitmentsandContingencies",
     "longName": "025 - Disclosure - Commitments and Contingencies",
     "shortName": "Commitments and Contingencies",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "26",
     "firstAnchor": {
      "contextRef": "c14",
      "name": "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c14",
      "name": "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R27": {
     "role": "http://metuboutique.com/role/AccountingPoliciesByPolicy",
     "longName": "026 - Disclosure - Accounting Policies, by Policy (Policies)",
     "shortName": "Accounting Policies, by Policy (Policies)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "policies",
     "menuCat": "Policies",
     "order": "27",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:BasisOfAccountingPolicyPolicyTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:BasisOfAccountingPolicyPolicyTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R28": {
     "role": "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesTables",
     "longName": "027 - Disclosure - Summary of Significant Accounting Policies (Tables)",
     "shortName": "Summary of Significant Accounting Policies (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "28",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "abvc:ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "abvc:ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R29": {
     "role": "http://metuboutique.com/role/PropertyandEquipmentTables",
     "longName": "028 - Disclosure - Property and Equipment (Tables)",
     "shortName": "Property and Equipment (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "29",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:PropertyPlantAndEquipmentTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:PropertyPlantAndEquipmentTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R30": {
     "role": "http://metuboutique.com/role/LongTermInvestmentsTables",
     "longName": "029 - Disclosure - Long-Term Investments (Tables)",
     "shortName": "Long-Term Investments (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "30",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "abvc:ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:LongTermDebtTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "abvc:ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:LongTermDebtTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R31": {
     "role": "http://metuboutique.com/role/BankLoansTables",
     "longName": "030 - Disclosure - Bank Loans (Tables)",
     "shortName": "Bank Loans (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "31",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:ScheduleOfShortTermDebtTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:DebtDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:ScheduleOfShortTermDebtTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:DebtDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R32": {
     "role": "http://metuboutique.com/role/RelatedPartiesTransactionsTables",
     "longName": "031 - Disclosure - Related Parties Transactions (Tables)",
     "shortName": "Related Parties Transactions (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "32",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R33": {
     "role": "http://metuboutique.com/role/IncomeTaxesTables",
     "longName": "032 - Disclosure - Income Taxes (Tables)",
     "shortName": "Income Taxes (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "33",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R34": {
     "role": "http://metuboutique.com/role/StockOptionsTables",
     "longName": "033 - Disclosure - Stock Options (Tables)",
     "shortName": "Stock Options (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "34",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R35": {
     "role": "http://metuboutique.com/role/LossPerShareTables",
     "longName": "034 - Disclosure - Loss Per Share (Tables)",
     "shortName": "Loss Per Share (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "35",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "p",
       "us-gaap:EarningsPerShareTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "p",
       "us-gaap:EarningsPerShareTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R36": {
     "role": "http://metuboutique.com/role/LeaseTables",
     "longName": "035 - Disclosure - Lease (Tables)",
     "shortName": "Lease (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "36",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:OperatingLeaseLeaseIncomeTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:OperatingLeaseLeaseIncomeTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R37": {
     "role": "http://metuboutique.com/role/InventoryTables",
     "longName": "036 - Disclosure - Inventory (Tables)",
     "shortName": "Inventory (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "37",
     "firstAnchor": {
      "contextRef": "c14",
      "name": "us-gaap:ScheduleOfInventoryCurrentTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "us-gaap:InventoryDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c14",
      "name": "us-gaap:ScheduleOfInventoryCurrentTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "us-gaap:InventoryDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R38": {
     "role": "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails",
     "longName": "037 - Disclosure - Organization and Description of Business (Details)",
     "shortName": "Organization and Description of Business (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "38",
     "firstAnchor": {
      "contextRef": "c11",
      "name": "us-gaap:ProfitLoss",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "abvc:WorkingCapitalDeficit",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "p",
       "us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "unique": true
     }
    },
    "R39": {
     "role": "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails",
     "longName": "038 - Disclosure - Summary of Significant Accounting Policies (Details)",
     "shortName": "Summary of Significant Accounting Policies (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "39",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:StockholdersEquityNoteStockSplit",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c128",
      "name": "us-gaap:TemporaryEquityParOrStatedValuePerShare",
      "unitRef": "usdPershares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "3",
      "ancestors": [
       "p",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "unique": true
     }
    },
    "R40": {
     "role": "http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable",
     "longName": "039 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives",
     "shortName": "Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "40",
     "firstAnchor": {
      "contextRef": "c133",
      "name": "us-gaap:PropertyPlantAndEquipmentUsefulLife",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R41": {
     "role": "http://metuboutique.com/role/CollaborativeAgreementsDetails",
     "longName": "040 - Disclosure - Collaborative Agreements (Details)",
     "shortName": "Collaborative Agreements (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "41",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "abvc:MilestonePaymentsRoyaltyPercentage",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "2",
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "abvc:MilestonePaymentsRoyaltyPercentage",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "2",
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R42": {
     "role": "http://metuboutique.com/role/PropertyandEquipmentDetails",
     "longName": "041 - Disclosure - Property and Equipment (Details)",
     "shortName": "Property and Equipment (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "42",
     "firstAnchor": {
      "contextRef": "c1",
      "name": "us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:FairValueOfAssetsAcquired",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "unique": true
     }
    },
    "R43": {
     "role": "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable",
     "longName": "042 - Disclosure - Property and Equipment (Details) - Schedule of Property and Equipment",
     "shortName": "Property and Equipment (Details) - Schedule of Property and Equipment",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "43",
     "firstAnchor": {
      "contextRef": "c1",
      "name": "us-gaap:PropertyPlantAndEquipmentGross",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c162",
      "name": "us-gaap:PropertyPlantAndEquipmentGross",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "unique": true
     }
    },
    "R44": {
     "role": "http://metuboutique.com/role/LongTermInvestmentsDetails",
     "longName": "043 - Disclosure - Long-Term Investments (Details)",
     "shortName": "Long-Term Investments (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "44",
     "firstAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:TemporaryEquityAggregateAmountOfRedemptionRequirement",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c2",
      "name": "us-gaap:TemporaryEquityAggregateAmountOfRedemptionRequirement",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R45": {
     "role": "http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable",
     "longName": "044 - Disclosure - Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee",
     "shortName": "Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "45",
     "firstAnchor": {
      "contextRef": "c174",
      "name": "us-gaap:EquityMethodInvestmentOwnershipPercentage",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "4",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:LongTermDebtTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c174",
      "name": "us-gaap:EquityMethodInvestmentOwnershipPercentage",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "4",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:LongTermDebtTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R46": {
     "role": "http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable",
     "longName": "045 - Disclosure - Long-Term Investments (Details) - Schedule of Extent the Investee Relies",
     "shortName": "Long-Term Investments (Details) - Schedule of Extent the Investee Relies",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "46",
     "firstAnchor": {
      "contextRef": "c188",
      "name": "us-gaap:RelatedPartyTransactionDescriptionOfTransaction",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c188",
      "name": "us-gaap:RelatedPartyTransactionDescriptionOfTransaction",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R47": {
     "role": "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable",
     "longName": "046 - Disclosure - Long-Term Investments (Details) - Schedule of Long-Term Investment",
     "shortName": "Long-Term Investments (Details) - Schedule of Long-Term Investment",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "47",
     "firstAnchor": {
      "contextRef": "c1",
      "name": "abvc:NonmarketableCostMethodInvestmentsNet",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R48": {
     "role": "http://metuboutique.com/role/ScheduleofBalanceSheetTable",
     "longName": "047 - Disclosure - Long-Term Investments (Details) - Schedule of Balance Sheet",
     "shortName": "Long-Term Investments (Details) - Schedule of Balance Sheet",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "48",
     "firstAnchor": {
      "contextRef": "c203",
      "name": "us-gaap:AssetsCurrent",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R49": {
     "role": "http://metuboutique.com/role/ScheduleofStatementofOperationTable",
     "longName": "048 - Disclosure - Long-Term Investments (Details) - Schedule of Statement of Operation",
     "shortName": "Long-Term Investments (Details) - Schedule of Statement of Operation",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "49",
     "firstAnchor": {
      "contextRef": "c211",
      "name": "us-gaap:GainLossOnSalesOfLoansNet",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c211",
      "name": "us-gaap:GainLossOnSalesOfLoansNet",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R50": {
     "role": "http://metuboutique.com/role/ScheduleofComponentsofLossesonEquityInvestmentsTable",
     "longName": "049 - Disclosure - Long-Term Investments (Details) - Schedule of Components of Losses on Equity Investments",
     "shortName": "Long-Term Investments (Details) - Schedule of Components of Losses on Equity Investments",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "50",
     "firstAnchor": null,
     "uniqueAnchor": null
    },
    "R51": {
     "role": "http://metuboutique.com/role/ConvertibleNotesPayableDetails",
     "longName": "050 - Disclosure - Convertible Notes Payable (Details)",
     "shortName": "Convertible Notes Payable (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "51",
     "firstAnchor": {
      "contextRef": "c216",
      "name": "us-gaap:PaymentsForPreviousAcquisition",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "abvc:ConvertibleNotesPayableTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c216",
      "name": "us-gaap:PaymentsForPreviousAcquisition",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "abvc:ConvertibleNotesPayableTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R52": {
     "role": "http://metuboutique.com/role/BankLoansDetails",
     "longName": "051 - Disclosure - Bank Loans (Details)",
     "shortName": "Bank Loans (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "52",
     "firstAnchor": {
      "contextRef": "c245",
      "name": "us-gaap:DebtInstrumentRepurchasedFaceAmount",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c245",
      "name": "us-gaap:DebtInstrumentRepurchasedFaceAmount",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R53": {
     "role": "http://metuboutique.com/role/ScheduleofShortTermBankLoanTable",
     "longName": "052 - Disclosure - Bank Loans (Details) - Schedule of Short-Term Bank Loan",
     "shortName": "Bank Loans (Details) - Schedule of Short-Term Bank Loan",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "53",
     "firstAnchor": {
      "contextRef": "c1",
      "name": "us-gaap:ShortTermBorrowings",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R54": {
     "role": "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
     "longName": "053 - Disclosure - Related Parties Transactions (Details)",
     "shortName": "Related Parties Transactions (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "54",
     "firstAnchor": {
      "contextRef": "c267",
      "name": "us-gaap:AccountsPayableInterestBearingInterestRate",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "2",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c267",
      "name": "us-gaap:AccountsPayableInterestBearingInterestRate",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "2",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R55": {
     "role": "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable",
     "longName": "054 - Disclosure - Related Parties Transactions (Details) - Schedule of Related Parties of the Company with whom Transactions",
     "shortName": "Related Parties Transactions (Details) - Schedule of Related Parties of the Company with whom Transactions",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "55",
     "firstAnchor": {
      "contextRef": "c291",
      "name": "us-gaap:RelatedPartyTransactionDescriptionOfTransaction",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c291",
      "name": "us-gaap:RelatedPartyTransactionDescriptionOfTransaction",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R56": {
     "role": "http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable",
     "longName": "055 - Disclosure - Related Parties Transactions (Details) - Schedule of Accounts Receivable Due from Related Parties",
     "shortName": "Related Parties Transactions (Details) - Schedule of Accounts Receivable Due from Related Parties",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "56",
     "firstAnchor": {
      "contextRef": "c1",
      "name": "us-gaap:OtherReceivables",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c311",
      "name": "us-gaap:OtherReceivables",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "unique": true
     }
    },
    "R57": {
     "role": "http://metuboutique.com/role/ScheduleofRevenueDuefromRelatedPartiesTable",
     "longName": "056 - Disclosure - Related Parties Transactions (Details) - Schedule of Revenue Due from Related Parties",
     "shortName": "Related Parties Transactions (Details) - Schedule of Revenue Due from Related Parties",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "57",
     "firstAnchor": {
      "contextRef": "c314",
      "name": "us-gaap:OtherCostOfOperatingRevenue",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c314",
      "name": "us-gaap:OtherCostOfOperatingRevenue",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R58": {
     "role": "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable",
     "longName": "057 - Disclosure - Related Parties Transactions (Details) - Schedule of Due from Related Parties - Current",
     "shortName": "Related Parties Transactions (Details) - Schedule of Due from Related Parties - Current",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "58",
     "firstAnchor": {
      "contextRef": "c3",
      "name": "us-gaap:OtherReceivablesNetCurrent",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R59": {
     "role": "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable",
     "longName": "058 - Disclosure - Related Parties Transactions (Details) - Schedule of Due from Related Parties - Non Current",
     "shortName": "Related Parties Transactions (Details) - Schedule of Due from Related Parties - Non Current",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "59",
     "firstAnchor": {
      "contextRef": "c1",
      "name": "abvc:DueFromOtherRelatedPartiesNoncurrentAmount",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c1",
      "name": "abvc:DueFromOtherRelatedPartiesNoncurrentAmount",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R60": {
     "role": "http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable",
     "longName": "059 - Disclosure - Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties",
     "shortName": "Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "60",
     "firstAnchor": {
      "contextRef": "c1",
      "name": "abvc:DueToRelatedPartyCurrentAndNoncurrent",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R61": {
     "role": "http://metuboutique.com/role/ScheduleofIncomeTaxExpenseTable",
     "longName": "060 - Disclosure - Income Taxes (Details) - Schedule of Income Tax Expense",
     "shortName": "Income Taxes (Details) - Schedule of Income Tax Expense",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "61",
     "firstAnchor": {
      "contextRef": "c13",
      "name": "us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:OtherTaxExpenseBenefit",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "unique": true
     }
    },
    "R62": {
     "role": "http://metuboutique.com/role/ScheduleofDeferredTaxAssetsLiabilityTable",
     "longName": "061 - Disclosure - Income Taxes (Details) - Schedule of Deferred Tax Assets (Liability)",
     "shortName": "Income Taxes (Details) - Schedule of Deferred Tax Assets (Liability)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "62",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:AssetImpairmentCharges",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R63": {
     "role": "http://metuboutique.com/role/EquityDetails",
     "longName": "062 - Disclosure - Equity (Details)",
     "shortName": "Equity (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "63",
     "firstAnchor": {
      "contextRef": "c322",
      "name": "us-gaap:DeferredOfferingCosts",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c322",
      "name": "us-gaap:DeferredOfferingCosts",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R64": {
     "role": "http://metuboutique.com/role/StockOptionsDetails",
     "longName": "063 - Disclosure - Stock Options (Details)",
     "shortName": "Stock Options (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "64",
     "firstAnchor": {
      "contextRef": "c344",
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod",
      "unitRef": "shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c344",
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod",
      "unitRef": "shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R65": {
     "role": "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable",
     "longName": "064 - Disclosure - Stock Options (Details) - Schedule of Options Issued and Outstanding",
     "shortName": "Stock Options (Details) - Schedule of Options Issued and Outstanding",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "65",
     "firstAnchor": {
      "contextRef": "c353",
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber",
      "unitRef": "shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R66": {
     "role": "http://metuboutique.com/role/ScheduleofFairValueofStockOptionsGrantedTable",
     "longName": "065 - Disclosure - Stock Options (Details) - Schedule of Fair Value of Stock Options Granted",
     "shortName": "Stock Options (Details) - Schedule of Fair Value of Stock Options Granted",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "66",
     "firstAnchor": {
      "contextRef": "c14",
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "4",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R67": {
     "role": "http://metuboutique.com/role/ScheduleofLossPerShareTable",
     "longName": "066 - Disclosure - Loss Per Share (Details) - Schedule of Loss Per Share",
     "shortName": "Loss Per Share (Details) - Schedule of Loss Per Share",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "67",
     "firstAnchor": {
      "contextRef": "c78",
      "name": "us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:EarningsPerShareTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c78",
      "name": "us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:EarningsPerShareTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R68": {
     "role": "http://metuboutique.com/role/ScheduleofOperatingLeaseshaveRemainingLeaseTermsTable",
     "longName": "067 - Disclosure - Lease (Details) - Schedule of Operating Leases have Remaining Lease Terms",
     "shortName": "Lease (Details) - Schedule of Operating Leases have Remaining Lease Terms",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "68",
     "firstAnchor": {
      "contextRef": "c358",
      "name": "us-gaap:OperatingLeaseRightOfUseAsset",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c358",
      "name": "us-gaap:OperatingLeaseRightOfUseAsset",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R69": {
     "role": "http://metuboutique.com/role/ScheduleofCompanysLeaseExpensesTable",
     "longName": "068 - Disclosure - Lease (Details) - Schedule of Company\u2019s Lease Expenses",
     "shortName": "Lease (Details) - Schedule of Company\u2019s Lease Expenses",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "69",
     "firstAnchor": {
      "contextRef": "c11",
      "name": "us-gaap:OperatingLeaseExpense",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R70": {
     "role": "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable",
     "longName": "069 - Disclosure - Lease (Details) - Schedule of Minimum Future Annual Payments Under Non-Cancellable Leases",
     "shortName": "Lease (Details) - Schedule of Minimum Future Annual Payments Under Non-Cancellable Leases",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "70",
     "firstAnchor": {
      "contextRef": "c1",
      "name": "us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c1",
      "name": "us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R71": {
     "role": "http://metuboutique.com/role/SubsequentEventsDetails",
     "longName": "070 - Disclosure - Subsequent Events (Details)",
     "shortName": "Subsequent Events (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "71",
     "firstAnchor": {
      "contextRef": "c1",
      "name": "us-gaap:CommonStockSharesIssued",
      "unitRef": "shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c360",
      "name": "us-gaap:StockRepurchasedDuringPeriodShares",
      "unitRef": "shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "us-gaap:SubsequentEventsTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "unique": true
     }
    },
    "R72": {
     "role": "http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable0",
     "longName": "071 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives",
     "shortName": "Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "72",
     "firstAnchor": {
      "contextRef": "c133",
      "name": "us-gaap:PropertyPlantAndEquipmentUsefulLife",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R73": {
     "role": "http://metuboutique.com/role/ScheduleofInventoryTable",
     "longName": "072 - Disclosure - Inventory (Details) - Schedule of Inventory",
     "shortName": "Inventory (Details) - Schedule of Inventory",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "73",
     "firstAnchor": {
      "contextRef": "c5",
      "name": "us-gaap:InventoryFinishedGoods",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:InventoryDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c5",
      "name": "us-gaap:InventoryFinishedGoods",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:InventoryDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R74": {
     "role": "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable0",
     "longName": "073 - Disclosure - Property and Equipment (Details) - Schedule of Property and Equipment",
     "shortName": "Property and Equipment (Details) - Schedule of Property and Equipment",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "74",
     "firstAnchor": {
      "contextRef": "c1",
      "name": "us-gaap:PropertyPlantAndEquipmentGross",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R75": {
     "role": "http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable0",
     "longName": "074 - Disclosure - Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee",
     "shortName": "Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "75",
     "firstAnchor": {
      "contextRef": "c397",
      "name": "abvc:OwnershipPercentage",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "4",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:LongTermDebtTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c397",
      "name": "abvc:OwnershipPercentage",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "4",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:LongTermDebtTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R76": {
     "role": "http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable0",
     "longName": "075 - Disclosure - Long-Term Investments (Details) - Schedule of Extent the Investee Relies",
     "shortName": "Long-Term Investments (Details) - Schedule of Extent the Investee Relies",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "76",
     "firstAnchor": {
      "contextRef": "c188",
      "name": "abvc:RelatedPartyTransactionDescriptionOfTransactions",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:LongTermDebtTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c188",
      "name": "abvc:RelatedPartyTransactionDescriptionOfTransactions",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:LongTermDebtTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R77": {
     "role": "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable0",
     "longName": "076 - Disclosure - Long-Term Investments (Details) - Schedule of Long-Term Investment",
     "shortName": "Long-Term Investments (Details) - Schedule of Long-Term Investment",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "77",
     "firstAnchor": {
      "contextRef": "c1",
      "name": "abvc:NonmarketableCostMethodInvestmentsNet",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R78": {
     "role": "http://metuboutique.com/role/ScheduleofBalanceSheetTable0",
     "longName": "077 - Disclosure - Long-Term Investments (Details) - Schedule of Balance Sheet",
     "shortName": "Long-Term Investments (Details) - Schedule of Balance Sheet",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "78",
     "firstAnchor": {
      "contextRef": "c203",
      "name": "us-gaap:AssetsCurrent",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c412",
      "name": "us-gaap:AssetsCurrent",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "unique": true
     }
    },
    "R79": {
     "role": "http://metuboutique.com/role/ScheduleofStatementofOperationTable0",
     "longName": "078 - Disclosure - Long-Term Investments (Details) - Schedule of Statement of Operation",
     "shortName": "Long-Term Investments (Details) - Schedule of Statement of Operation",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "79",
     "firstAnchor": {
      "contextRef": "c418",
      "name": "us-gaap:GainLossOnSalesOfLoansNet",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c418",
      "name": "us-gaap:GainLossOnSalesOfLoansNet",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R80": {
     "role": "http://metuboutique.com/role/ScheduleofComponentsofLossesonEquityInvestmentsTable0",
     "longName": "079 - Disclosure - Long-Term Investments (Details) - Schedule of Components of Losses on Equity Investments",
     "shortName": "Long-Term Investments (Details) - Schedule of Components of Losses on Equity Investments",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "80",
     "firstAnchor": {
      "contextRef": "c15",
      "name": "us-gaap:IncomeLossFromEquityMethodInvestments",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c15",
      "name": "us-gaap:IncomeLossFromEquityMethodInvestments",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R81": {
     "role": "http://metuboutique.com/role/ScheduleofShortTermBankLoanTable0",
     "longName": "080 - Disclosure - Bank Loans (Details) - Schedule of Short-Term Bank Loan",
     "shortName": "Bank Loans (Details) - Schedule of Short-Term Bank Loan",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "81",
     "firstAnchor": {
      "contextRef": "c1",
      "name": "us-gaap:ShortTermBorrowings",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R82": {
     "role": "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails",
     "longName": "081 - Disclosure - Paycheck Protection Program Loan Payable (Details)",
     "shortName": "Paycheck Protection Program Loan Payable (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "82",
     "firstAnchor": {
      "contextRef": "c476",
      "name": "abvc:LoanFromPaycheckProtectionProgram",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "p",
       "abvc:PaycheckProtectionProgramLoanPayableTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c476",
      "name": "abvc:LoanFromPaycheckProtectionProgram",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "p",
       "abvc:PaycheckProtectionProgramLoanPayableTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R83": {
     "role": "http://metuboutique.com/role/NotesPayableDetails",
     "longName": "082 - Disclosure - Notes Payable (Details)",
     "shortName": "Notes Payable (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "83",
     "firstAnchor": {
      "contextRef": "c485",
      "name": "us-gaap:DebtInstrumentInterestRateEffectivePercentage",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "2",
      "ancestors": [
       "p",
       "us-gaap:MortgageNotesPayableDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c486",
      "name": "abvc:WorkingCapital",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "p",
       "us-gaap:MortgageNotesPayableDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "unique": true
     }
    },
    "R84": {
     "role": "http://metuboutique.com/role/ShortTermLoanDetails",
     "longName": "083 - Disclosure - Short-Term Loan (Details)",
     "shortName": "Short-Term Loan (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "84",
     "firstAnchor": {
      "contextRef": "c487",
      "name": "us-gaap:UnsecuredDebt",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "p",
       "us-gaap:ShortTermDebtTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c487",
      "name": "us-gaap:UnsecuredDebt",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "p",
       "us-gaap:ShortTermDebtTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R85": {
     "role": "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0",
     "longName": "084 - Disclosure - Related Parties Transactions (Details) - Schedule of Related Parties of the Company with whom Transactions",
     "shortName": "Related Parties Transactions (Details) - Schedule of Related Parties of the Company with whom Transactions",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "85",
     "firstAnchor": {
      "contextRef": "c513",
      "name": "abvc:RelatedPartyTransactionDescriptionOfTransactions",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c513",
      "name": "abvc:RelatedPartyTransactionDescriptionOfTransactions",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R86": {
     "role": "http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable0",
     "longName": "085 - Disclosure - Related Parties Transactions (Details) - Schedule of Accounts Receivable Due from Related Parties",
     "shortName": "Related Parties Transactions (Details) - Schedule of Accounts Receivable Due from Related Parties",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "86",
     "firstAnchor": {
      "contextRef": "c270",
      "name": "us-gaap:AccountsReceivableNet",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c270",
      "name": "us-gaap:AccountsReceivableNet",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R87": {
     "role": "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable0",
     "longName": "086 - Disclosure - Related Parties Transactions (Details) - Schedule of Due from Related Parties - Current",
     "shortName": "Related Parties Transactions (Details) - Schedule of Due from Related Parties - Current",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "87",
     "firstAnchor": {
      "contextRef": "c538",
      "name": "us-gaap:OtherReceivablesNetCurrent",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R88": {
     "role": "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable0",
     "longName": "087 - Disclosure - Related Parties Transactions (Details) - Schedule of Due from Related Parties - Non Current",
     "shortName": "Related Parties Transactions (Details) - Schedule of Due from Related Parties - Non Current",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "88",
     "firstAnchor": {
      "contextRef": "c2",
      "name": "abvc:DueFromRelatedPartiesNoncurrents",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c2",
      "name": "abvc:DueFromRelatedPartiesNoncurrents",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R89": {
     "role": "http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable0",
     "longName": "088 - Disclosure - Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties",
     "shortName": "Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "89",
     "firstAnchor": {
      "contextRef": "c1",
      "name": "abvc:DueToRelatedPartyCurrentAndNoncurrent",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c9",
      "name": "abvc:DueToRelatedPartyCurrentAndNoncurrent",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "unique": true
     }
    },
    "R90": {
     "role": "http://metuboutique.com/role/ScheduleofRevenuefromRelatedPartyTable",
     "longName": "089 - Disclosure - Related Parties Transactions (Details) - Schedule of Revenue from Related Party",
     "shortName": "Related Parties Transactions (Details) - Schedule of Revenue from Related Party",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "90",
     "firstAnchor": {
      "contextRef": "c551",
      "name": "us-gaap:Revenues",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c551",
      "name": "us-gaap:Revenues",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R91": {
     "role": "http://metuboutique.com/role/ScheduleofincometaxexpenseTable",
     "longName": "090 - Disclosure - Income Taxes (Details) - Schedule of income tax expense",
     "shortName": "Income Taxes (Details) - Schedule of income tax expense",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "91",
     "firstAnchor": {
      "contextRef": "c14",
      "name": "us-gaap:CurrentStateAndLocalTaxExpenseBenefit",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c2",
      "name": "abvc:TotalProvisionForIncomeTaxe",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "unique": true
     }
    },
    "R92": {
     "role": "http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable",
     "longName": "091 - Disclosure - Income Taxes (Details) - Schedule of deferred tax assets (liability)",
     "shortName": "Income Taxes (Details) - Schedule of deferred tax assets (liability)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "92",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "us-gaap:AssetImpairmentCharges",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c15",
      "name": "us-gaap:InvestmentTaxCredit",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "unique": true
     }
    },
    "R93": {
     "role": "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable0",
     "longName": "092 - Disclosure - Stock Options (Details) - Schedule of Options Issued and Outstanding",
     "shortName": "Stock Options (Details) - Schedule of Options Issued and Outstanding",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "93",
     "firstAnchor": {
      "contextRef": "c353",
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber",
      "unitRef": "shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R94": {
     "role": "http://metuboutique.com/role/ScheduleofFairValueofStockOptionsGrantedTable0",
     "longName": "093 - Disclosure - Stock Options (Details) - Schedule of Fair Value of Stock Options Granted",
     "shortName": "Stock Options (Details) - Schedule of Fair Value of Stock Options Granted",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "94",
     "firstAnchor": {
      "contextRef": "c14",
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "4",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R95": {
     "role": "http://metuboutique.com/role/ScheduleoflosspershareTable",
     "longName": "094 - Disclosure - Loss Per Share (Details) - Schedule of loss per share",
     "shortName": "Loss Per Share (Details) - Schedule of loss per share",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "95",
     "firstAnchor": {
      "contextRef": "c14",
      "name": "us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:EarningsPerShareTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c14",
      "name": "us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:EarningsPerShareTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R96": {
     "role": "http://metuboutique.com/role/ScheduleofOperatingLeaseArrangementsTable",
     "longName": "095 - Disclosure - Lease (Details) - Schedule of Operating Lease Arrangements",
     "shortName": "Lease (Details) - Schedule of Operating Lease Arrangements",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "96",
     "firstAnchor": {
      "contextRef": "c14",
      "name": "us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:LesseeOperatingLeasesTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c14",
      "name": "us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "us-gaap:LesseeOperatingLeasesTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    },
    "R97": {
     "role": "http://metuboutique.com/role/ScheduleofLeaseExpensesTable",
     "longName": "096 - Disclosure - Lease (Details) - Schedule of Lease Expenses",
     "shortName": "Lease (Details) - Schedule of Lease Expenses",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "97",
     "firstAnchor": {
      "contextRef": "c11",
      "name": "us-gaap:OperatingLeaseExpense",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R98": {
     "role": "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable",
     "longName": "097 - Disclosure - Lease (Details) - Schedule of Minimum Future Annual Payments under Non-Cancellable Leases",
     "shortName": "Lease (Details) - Schedule of Minimum Future Annual Payments under Non-Cancellable Leases",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "98",
     "firstAnchor": {
      "contextRef": "c2",
      "name": "abvc:OperatingLeasesFutureMinimumPaymentDueInTwoYears",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c2",
      "name": "abvc:OperatingLeasesFutureMinimumPaymentDueInTwoYears",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea192587-s1a1_abvcbio.htm",
      "first": true,
      "unique": true
     }
    }
   },
   "tag": {
    "abvc_ABVCBioPharmaHKLimitedMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ABVCBioPharmaHKLimitedMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "ABVC BioPharma (HK), Limited [Member]",
        "label": "ABVCBio Pharma HKLimited Member"
       }
      }
     },
     "auth_ref": []
    },
    "country_AU": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/country/2023",
     "localname": "AU",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Australia [Member]",
        "verboseLabel": "AUSTRALIA",
        "label": "AUSTRALIA"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AccountingPoliciesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AccountingPoliciesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Summary of Significant Accounting Policies [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_AccountingTreatmentDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "AccountingTreatmentDescription",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accounting treatments",
        "documentation": "Description of the accounting treatment. for example : It records the sale of assets and payment of liabilities and realisation expenditures.",
        "label": "Accounting Treatment Description"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AccountsAndOtherReceivablesNetCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AccountsAndOtherReceivablesNetCurrent",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accounts receivable \u2013 related parties, net",
        "label": "Accounts and Other Receivables, Net, Current",
        "documentation": "Amount, after allowance, receivable from customers, clients, or other third-parties, and receivables classified as other due within one year or the normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AccountsNotesAndLoansReceivableLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AccountsNotesAndLoansReceivableLineItems",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable",
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accounts, Notes, Loans and Financing Receivable [Line Items]",
        "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": []
    },
    "us-gaap_AccountsPayableInterestBearingInterestRate": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AccountsPayableInterestBearingInterestRate",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loans bear interest rate",
        "label": "Accounts Payable, Interest-Bearing, Interest Rate",
        "documentation": "Reflects the effective interest rate as of the balance sheet date on interest-bearing trade payables."
       }
      }
     },
     "auth_ref": [
      "r99",
      "r100",
      "r101",
      "r102"
     ]
    },
    "us-gaap_AccountsReceivableMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AccountsReceivableMember",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accounts Receivable [Member]",
        "label": "Accounts Receivable [Member]",
        "documentation": "Due from customers or clients for goods or services that have been delivered or sold."
       }
      }
     },
     "auth_ref": [
      "r726"
     ]
    },
    "us-gaap_AccountsReceivableNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AccountsReceivableNet",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Total accounts receivable",
        "label": "Accounts Receivable, after Allowance for Credit Loss",
        "documentation": "Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business."
       }
      }
     },
     "auth_ref": [
      "r653",
      "r725",
      "r774",
      "r906"
     ]
    },
    "us-gaap_AccountsReceivableNetCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AccountsReceivableNetCurrent",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accounts receivable, net",
        "label": "Accounts Receivable, after Allowance for Credit Loss, Current",
        "documentation": "Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current."
       }
      }
     },
     "auth_ref": [
      "r327",
      "r328"
     ]
    },
    "us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AccountsReceivableNoncurrentAccruedInterestWriteoff",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accrued interest",
        "label": "Accounts Receivable, Noncurrent, Accrued Interest, Writeoff",
        "documentation": "Amount of writeoff of accrued interest on accounts receivable classified as noncurrent recognized by reversing interest income."
       }
      }
     },
     "auth_ref": [
      "r342"
     ]
    },
    "us-gaap_AccruedLiabilitiesCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AccruedLiabilitiesCurrent",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accrued expenses and other current liabilities",
        "label": "Accrued Liabilities, Current",
        "documentation": "Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer)."
       }
      }
     },
     "auth_ref": [
      "r28"
     ]
    },
    "us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable": {
       "parentTag": "us-gaap_PropertyPlantAndEquipmentOtherNet",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Less: accumulated depreciation",
        "label": "Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment",
        "documentation": "Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services."
       }
      }
     },
     "auth_ref": [
      "r65",
      "r230",
      "r576"
     ]
    },
    "us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": -1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Accumulated other comprehensive income",
        "label": "Accumulated Other Comprehensive (Income) Loss, Defined Benefit Plan, after Tax",
        "documentation": "Amount, after tax, of accumulated other comprehensive (income) loss for defined benefit plan, that has not been recognized in net periodic benefit cost (credit)."
       }
      }
     },
     "auth_ref": [
      "r5",
      "r41",
      "r847"
     ]
    },
    "us-gaap_AccumulatedOtherComprehensiveIncomeMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AccumulatedOtherComprehensiveIncomeMember",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accumulated Other Comprehensive Income",
        "label": "AOCI Attributable to Parent [Member]",
        "documentation": "Accumulated increase (decrease) in equity from transactions and other events and circumstances from non-owner sources, attributable to the parent. Excludes net income (loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners."
       }
      }
     },
     "auth_ref": [
      "r3",
      "r15",
      "r41",
      "r488",
      "r491",
      "r530",
      "r590",
      "r591",
      "r809",
      "r810",
      "r811",
      "r822",
      "r823",
      "r824"
     ]
    },
    "abvc_AdditionCashPayment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "AdditionCashPayment",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Addition cash payment",
        "documentation": "The amount of addition cash payment.",
        "label": "Addition Cash Payment"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AdditionalPaidInCapital": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AdditionalPaidInCapital",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Additional paid-in capital",
        "label": "Additional Paid in Capital",
        "documentation": "Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock."
       }
      }
     },
     "auth_ref": [
      "r125",
      "r769",
      "r910"
     ]
    },
    "us-gaap_AdditionalPaidInCapitalCommonStock": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AdditionalPaidInCapitalCommonStock",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Additional paid-in capital",
        "label": "Additional Paid in Capital, Common Stock",
        "documentation": "Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital."
       }
      }
     },
     "auth_ref": [
      "r125"
     ]
    },
    "us-gaap_AdditionalPaidInCapitalMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AdditionalPaidInCapitalMember",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Additional Paid-in Capital",
        "label": "Additional Paid-in Capital [Member]",
        "documentation": "Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders."
       }
      }
     },
     "auth_ref": [
      "r446",
      "r447",
      "r448",
      "r615",
      "r822",
      "r823",
      "r824",
      "r882",
      "r914"
     ]
    },
    "us-gaap_AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Stock-based compensation",
        "label": "APIC, Share-Based Payment Arrangement, Option, Increase for Cost Recognition",
        "documentation": "Amount of increase to additional paid-in capital (APIC) for recognition of cost for option under share-based payment arrangement."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AdjustmentsToAdditionalPaidInCapitalWarrantIssued",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Issuance of warrant",
        "label": "Adjustments to Additional Paid in Capital, Warrant Issued",
        "documentation": "Amount of increase in additional paid in capital (APIC) resulting from the issuance of warrants. Includes allocation of proceeds of debt securities issued with detachable stock purchase warrants."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r69",
      "r159"
     ]
    },
    "us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Adjustments to reconcile net loss to net cash used in operating activities:",
        "label": "Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_AdvanceFromCustomers": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "AdvanceFromCustomers",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Advance from customers",
        "documentation": "Advance from customers.",
        "label": "Advance From Customers"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_AggregateCommonStockShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "AggregateCommonStockShares",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Aggregate common stock shares",
        "documentation": "Aggregate Common Stock Shares.",
        "label": "Aggregate Common Stock Shares"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_AggregateOfSharesIssued": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "AggregateOfSharesIssued",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Aggregate of shares, issued",
        "documentation": "Total share amount of aggregate of shares, issued.",
        "label": "Aggregate Of Shares Issued"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_AggregateWorkingcapital": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "AggregateWorkingcapital",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Aggregate working capital",
        "documentation": "Aggregate working capital.",
        "label": "Aggregate Workingcapital"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_AggregatedAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "AggregatedAmount",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Aggregated amount",
        "documentation": "The amount of aggregated amount paid in advance.",
        "label": "Aggregated Amount"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_AgreementDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "AgreementDescription",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Agreement, description",
        "documentation": "Agreement related description.",
        "label": "Agreement Description"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AllocatedShareBasedCompensationExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AllocatedShareBasedCompensationExpense",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Non-employee stock-based compensation expenses",
        "label": "Share-Based Payment Arrangement, Expense",
        "documentation": "Amount of expense for award under share-based payment arrangement. Excludes amount capitalized."
       }
      }
     },
     "auth_ref": [
      "r442",
      "r453"
     ]
    },
    "abvc_AllowanceForExpectedCreditLosses": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "AllowanceForExpectedCreditLosses",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Allowance for expected credit losses",
        "documentation": "Allowance for expected credit losses.",
        "label": "Allowance For Expected Credit Losses"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_AllowanceForInventoryValuationAndObsolescenceLoss": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "AllowanceForInventoryValuationAndObsolescenceLoss",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ScheduleofInventoryTable": {
       "parentTag": "us-gaap_InventoryGross",
       "weight": -1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ScheduleofInventoryTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Allowance for inventory valuation and obsolescence loss",
        "documentation": "Allowance for inventory valuation and obsolescence loss.",
        "label": "Allowance For Inventory Valuation And Obsolescence Loss"
       }
      }
     },
     "auth_ref": []
    },
    "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": []
    },
    "abvc_AmkeyMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "AmkeyMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Amkey [Member]",
        "label": "Amkey Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_AmkeyVenturesLLCAmkeyMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "AmkeyVenturesLLCAmkeyMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Amkey Ventures, LLC (\u201cAmkey\u201d) [Member]",
        "label": "Amkey Ventures LLCAmkey Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_AmountReceived": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "AmountReceived",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Amount received",
        "documentation": "Amount received.",
        "label": "Amount Received"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ArrangementsAndNonarrangementTransactionsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ArrangementsAndNonarrangementTransactionsMember",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails",
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Collaborative Arrangement and Arrangement Other than Collaborative [Domain]",
        "documentation": "Collaborative arrangement and arrangement other than collaborative applicable to revenue-generating activity or operations."
       }
      }
     },
     "auth_ref": [
      "r479"
     ]
    },
    "abvc_AsiaGeneCorporationtheAsiaGeneMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "AsiaGeneCorporationtheAsiaGeneMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "AsiaGene Corporation (the \u201cAsiaGene\u201d)\t[Member]",
        "label": "Asia Gene Corporationthe Asia Gene Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_AsiaGeneMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "AsiaGeneMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "AsiaGene [Member]",
        "label": "Asia Gene Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AssetImpairmentCharges": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AssetImpairmentCharges",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofDeferredTaxAssetsLiabilityTable",
      "http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loss on impairment of Assets",
        "label": "Asset Impairment Charges",
        "documentation": "Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill."
       }
      }
     },
     "auth_ref": [
      "r10",
      "r63"
     ]
    },
    "us-gaap_Assets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "Assets",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total Assets",
        "label": "Assets",
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events."
       }
      }
     },
     "auth_ref": [
      "r169",
      "r231",
      "r265",
      "r307",
      "r317",
      "r321",
      "r337",
      "r359",
      "r360",
      "r361",
      "r362",
      "r363",
      "r364",
      "r365",
      "r366",
      "r367",
      "r481",
      "r485",
      "r499",
      "r567",
      "r658",
      "r769",
      "r781",
      "r840",
      "r841",
      "r893"
     ]
    },
    "us-gaap_AssetsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AssetsAbstract",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOperatingLeaseArrangementsTable",
      "http://metuboutique.com/role/ScheduleofOperatingLeaseshaveRemainingLeaseTermsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "ASSETS",
        "label": "Assets [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AssetsCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AssetsCurrent",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Assets",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet",
      "http://metuboutique.com/role/ScheduleofBalanceSheetTable",
      "http://metuboutique.com/role/ScheduleofBalanceSheetTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total Current Assets",
        "terseLabel": "Current Assets",
        "label": "Assets, Current",
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events."
       }
      }
     },
     "auth_ref": [
      "r224",
      "r239",
      "r265",
      "r337",
      "r359",
      "r360",
      "r361",
      "r362",
      "r363",
      "r364",
      "r365",
      "r366",
      "r367",
      "r481",
      "r485",
      "r499",
      "r769",
      "r840",
      "r841",
      "r893"
     ]
    },
    "us-gaap_AssetsCurrentAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AssetsCurrentAbstract",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Current Assets",
        "label": "Assets, Current [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AssetsNoncurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "AssetsNoncurrent",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofBalanceSheetTable",
      "http://metuboutique.com/role/ScheduleofBalanceSheetTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Non-current Assets",
        "verboseLabel": "Noncurrent Assets",
        "label": "Assets, Noncurrent",
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r265",
      "r337",
      "r359",
      "r360",
      "r361",
      "r362",
      "r363",
      "r364",
      "r365",
      "r366",
      "r367",
      "r481",
      "r485",
      "r499",
      "r840",
      "r841",
      "r893"
     ]
    },
    "abvc_BHKCoDevelopmentAggreementMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "BHKCoDevelopmentAggreementMember",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "BHK Co Development Agreement [Member]",
        "label": "BHKCo Development Aggreement Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_BHKCoDevelopmentAgreementMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "BHKCoDevelopmentAgreementMember",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "BHK Co-Development Agreement [Member]",
        "label": "BHKCo Development Agreement Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_BHKCoDevelopmentsAgreementMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "BHKCoDevelopmentsAgreementMember",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "BHK Co Development Agreement [Member]",
        "label": "BHKCo Developments Agreement Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_BankLoansDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "BankLoansDetailsLineItems",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Bank Loans (Details) [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_BankLoansDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "BankLoansDetailsTable",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Bank Loans (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_BarlewHoldingsLLCMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "BarlewHoldingsLLCMember",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Barlew Holdings, LLC [Member]",
        "label": "Barlew Holdings LLCMember"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_BasisOfAccountingPolicyPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "BasisOfAccountingPolicyPolicyTextBlock",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Basis of Presentation",
        "label": "Basis of Accounting, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS)."
       }
      }
     },
     "auth_ref": []
    },
    "abvc_BearInterestRateMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "BearInterestRateMember",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Bear Interest Rate [Member]",
        "label": "Bear Interest Rate Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_BeneficialConversionFeature": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "BeneficialConversionFeature",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Beneficial Conversion Feature",
        "documentation": "Disclosure of accounting policy for beneficial conversion feature.",
        "label": "Beneficial Conversion Feature"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_BioFirstAustraliaMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "BioFirstAustraliaMember",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable0",
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable",
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "BioFirst (Australia) [Member]",
        "label": "Bio First Australia Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "BioFirst (Australia) Pty Ltd. (the \u201cBioFirst (Australia)\u201d) [Member]",
        "label": "Bio First Australia Pty Ltdthe Bio First Australia Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_BioFirstCorporationMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "BioFirstCorporationMember",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsDetails",
      "http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable",
      "http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable0",
      "http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable",
      "http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable0",
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable",
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable0",
      "http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable",
      "http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "BioFirst Corporation [Member]",
        "label": "Bio First Corporation Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_BioFirstCorporationtheBioFirstMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "BioFirstCorporationtheBioFirstMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "BioFirst Corporation (the \"BioFirst\") [Member]",
        "label": "Bio First Corporationthe Bio First Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_BioFirstMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "BioFirstMember",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofBalanceSheetTable",
      "http://metuboutique.com/role/ScheduleofBalanceSheetTable0",
      "http://metuboutique.com/role/ScheduleofStatementofOperationTable",
      "http://metuboutique.com/role/ScheduleofStatementofOperationTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "BioFirst [Member]",
        "label": "Bio First Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_BioFirstStockPurchaseAgreementMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "BioFirstStockPurchaseAgreementMember",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "BioFirst Corporation Purchase Agreement [Member]",
        "verboseLabel": "BioFirst Stock Purchase Agreement [Member]",
        "label": "Bio First Stock Purchase Agreement Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_BioHopeKingCorporationMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "BioHopeKingCorporationMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable",
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable0",
      "http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable",
      "http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable0",
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable",
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable0",
      "http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable",
      "http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable0",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "BioHopeKing Corporation [Member]",
        "label": "Bio Hope King Corporation Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_BioLiteJapanMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "BioLiteJapanMember",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable0",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "BioLite Japan [Member]",
        "label": "Bio Lite Japan Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_BiokeyMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "BiokeyMember",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Biokey [Member]",
        "label": "Biokey Member"
       }
      }
     },
     "auth_ref": []
    },
    "srt_BoardOfDirectorsChairmanMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "BoardOfDirectorsChairmanMember",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Board of Directors [Member]",
        "label": "Board of Directors Chairman [Member]",
        "documentation": "Leader of board of directors."
       }
      }
     },
     "auth_ref": [
      "r829"
     ]
    },
    "abvc_BraingenesisBiotechnologyCoLtdMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "BraingenesisBiotechnologyCoLtdMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable",
      "http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable0",
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable",
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable0",
      "http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable",
      "http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Braingenesis Biotechnology Co., Ltd. [Member]",
        "label": "Braingenesis Biotechnology Co Ltd Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_BriVisionShareholdersMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "BriVisionShareholdersMember",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "BriVision Shareholders [Member]",
        "label": "Bri Vision Shareholders Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_BuildingsAndLeaseholdImprovementsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "BuildingsAndLeaseholdImprovementsMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable0",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Buildings and leasehold improvements [Member]",
        "label": "Buildings And Leasehold Improvements Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "BusinessDescriptionAndBasisOfPresentationTextBlock",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusiness"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "ORGANIZATION AND DESCRIPTION OF BUSINESS",
        "label": "Business Description and Basis of Presentation [Text Block]",
        "documentation": "The entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS)."
       }
      }
     },
     "auth_ref": [
      "r115",
      "r148",
      "r149"
     ]
    },
    "abvc_CTBCBankMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "CTBCBankMember",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/ScheduleofShortTermBankLoanTable",
      "http://metuboutique.com/role/ScheduleofShortTermBankLoanTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "CTBC Bank [Member]",
        "label": "CTBCBank Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_Capital": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "Capital",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Working capital (in Dollars)",
        "label": "Banking Regulation, Total Capital, Actual",
        "documentation": "Amount of total capital as defined by regulatory framework."
       }
      }
     },
     "auth_ref": [
      "r565"
     ]
    },
    "us-gaap_Cash": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "Cash",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cash and cash equivalents",
        "label": "Cash",
        "documentation": "Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation."
       }
      }
     },
     "auth_ref": [
      "r189",
      "r569",
      "r626",
      "r651",
      "r769",
      "r781",
      "r799"
     ]
    },
    "us-gaap_CashAndCashEquivalentsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CashAndCashEquivalentsAbstract",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cash and cash equivalents and restricted cash",
        "label": "Cash and Cash Equivalents [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_CashAndCashEquivalentsAtCarryingValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CashAndCashEquivalentsAtCarryingValue",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cash and cash equivalents",
        "label": "Cash and Cash Equivalents, at Carrying Value",
        "documentation": "Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation."
       }
      }
     },
     "auth_ref": [
      "r47",
      "r227",
      "r743"
     ]
    },
    "us-gaap_CashAndCashEquivalentsPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CashAndCashEquivalentsPolicyTextBlock",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cash and Cash Equivalents",
        "label": "Cash and Cash Equivalents, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value."
       }
      }
     },
     "auth_ref": [
      "r48"
     ]
    },
    "us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Restricted Cash Equivalents",
        "label": "Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]",
        "documentation": "Entity's cash and cash equivalents accounting policy with respect to restricted balances. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits."
       }
      }
     },
     "auth_ref": [
      "r48",
      "r168"
     ]
    },
    "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Beginning",
        "periodEndLabel": "Ending",
        "label": "Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents",
        "documentation": "Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates."
       }
      }
     },
     "auth_ref": [
      "r47",
      "r145",
      "r261"
     ]
    },
    "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net decrease in cash and cash equivalents and restricted cash",
        "label": "Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect",
        "documentation": "Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates."
       }
      }
     },
     "auth_ref": [
      "r2",
      "r145"
     ]
    },
    "abvc_CathayBankMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "CathayBankMember",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/ScheduleofShortTermBankLoanTable",
      "http://metuboutique.com/role/ScheduleofShortTermBankLoanTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cathay Bank [Member]",
        "label": "Cathay Bank Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_CathayUnitedBankMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "CathayUnitedBankMember",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/ScheduleofShortTermBankLoanTable",
      "http://metuboutique.com/role/ScheduleofShortTermBankLoanTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cathay United Bank [Member]",
        "label": "Cathay United Bank Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_CathayUnitedLoanAgreementMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "CathayUnitedLoanAgreementMember",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cathay United Loan Agreement [Member]",
        "label": "Cathay United Loan Agreement Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ClassOfStockDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ClassOfStockDomain",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Class of Stock [Domain]",
        "documentation": "Share of stock differentiated by the voting rights the holder receives. Examples include, but are not limited to, common stock, redeemable preferred stock, nonredeemable preferred stock, and convertible stock."
       }
      }
     },
     "auth_ref": [
      "r206",
      "r233",
      "r234",
      "r235",
      "r265",
      "r292",
      "r293",
      "r296",
      "r298",
      "r305",
      "r306",
      "r337",
      "r359",
      "r361",
      "r362",
      "r363",
      "r366",
      "r367",
      "r397",
      "r398",
      "r401",
      "r404",
      "r410",
      "r499",
      "r604",
      "r605",
      "r606",
      "r607",
      "r615",
      "r616",
      "r617",
      "r618",
      "r619",
      "r620",
      "r621",
      "r622",
      "r623",
      "r624",
      "r625",
      "r627",
      "r643",
      "r667",
      "r692",
      "r717",
      "r718",
      "r719",
      "r720",
      "r721",
      "r783",
      "r817",
      "r827"
     ]
    },
    "us-gaap_ClassOfWarrantOrRightAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ClassOfWarrantOrRightAxis",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Class of Warrant or Right [Axis]",
        "documentation": "Information by type of warrant or right issued."
       }
      }
     },
     "auth_ref": [
      "r79"
     ]
    },
    "us-gaap_ClassOfWarrantOrRightDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ClassOfWarrantOrRightDomain",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Class of Warrant or Right [Domain]",
        "documentation": "Name of the class or type of warrant or right outstanding. Warrants and rights represent derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Warrants exercise price (in Dollars per share)",
        "label": "Class of Warrant or Right, Exercise Price of Warrants or Rights",
        "documentation": "Exercise price per share or per unit of warrants or rights outstanding."
       }
      }
     },
     "auth_ref": [
      "r411"
     ]
    },
    "us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Warrants exercised",
        "label": "Class of Warrant or Right, Number of Securities Called by Each Warrant or Right",
        "documentation": "Number of securities into which each warrant or right may be converted. For example, but not limited to, each warrant may be converted into two shares."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails",
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible promissory note, shares (in Shares)",
        "verboseLabel": "Pre-funded warrants shares",
        "label": "Class of Warrant or Right, Number of Securities Called by Warrants or Rights",
        "documentation": "Number of securities into which the class of warrant or right may be converted. For example, but not limited to, 500,000 warrants may be converted into 1,000,000 shares."
       }
      }
     },
     "auth_ref": [
      "r411"
     ]
    },
    "abvc_CoDevAgreementDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "CoDevAgreementDescription",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Co-Dev agreement, description",
        "documentation": "Co-Dev agreement description.",
        "label": "Co Dev Agreement Description"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_CodevelopmentagreementMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "CodevelopmentagreementMember",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Co-Dev Agreement [Member]",
        "label": "Codevelopmentagreement Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_CollaborativeAgreementsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "CollaborativeAgreementsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Collaborative Agreements [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_CollaborativeAgreementsDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "CollaborativeAgreementsDescription",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Collaborative agreements, description",
        "documentation": "Collaborative Agreements, description",
        "label": "Collaborative Agreements Description"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_CollaborativeAgreementsDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "CollaborativeAgreementsDetailsLineItems",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Collaborative Agreements (Details) [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_CollaborativeAgreementsDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "CollaborativeAgreementsDetailsTable",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Collaborative Agreements (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_CollaborativeArrangementDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CollaborativeArrangementDisclosureTextBlock",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "COLLABORATIVE AGREEMENTS",
        "label": "Collaborative Arrangement Disclosure [Text Block]",
        "documentation": "The entire disclosure for collaborative arrangements in which the entity is a participant, including a) information about the nature and purpose of such arrangements; b) its rights and obligations thereunder; c) the accounting policy for collaborative arrangements; and d) the income statement classification and amounts attributable to transactions arising from the collaborative arrangement between participants."
       }
      }
     },
     "auth_ref": [
      "r191",
      "r193",
      "r205"
     ]
    },
    "us-gaap_CollaborativeArrangementMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CollaborativeArrangementMember",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Collaborative Agreement [Member]",
        "label": "Collaborative Arrangement [Member]",
        "documentation": "Contractual arrangement that involves two or more parties that both: (i) actively participate in a joint operating activity and (ii) are exposed to significant risks and rewards that depend on the commercial success of the joint operating activity."
       }
      }
     },
     "auth_ref": [
      "r479"
     ]
    },
    "us-gaap_CommitmentsAndContingencies": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CommitmentsAndContingencies",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "COMMITMENTS AND CONTINGENCIES",
        "label": "Commitments and Contingencies",
        "documentation": "Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur."
       }
      }
     },
     "auth_ref": [
      "r34",
      "r110",
      "r568",
      "r642"
     ]
    },
    "us-gaap_CommitmentsAndContingenciesDisclosureAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CommitmentsAndContingenciesDisclosureAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Commitments and Contingencies [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_CommitmentsAndContingenciesDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CommitmentsAndContingenciesDisclosureTextBlock",
     "presentation": [
      "http://metuboutique.com/role/CommitmentsandContingencies"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "COMMITMENTS AND CONTINGENCIES",
        "label": "Commitments and Contingencies Disclosure [Text Block]",
        "documentation": "The entire disclosure for commitments and contingencies."
       }
      }
     },
     "auth_ref": [
      "r154",
      "r353",
      "r354",
      "r727",
      "r838"
     ]
    },
    "us-gaap_CommitmentsAndContingenciesPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CommitmentsAndContingenciesPolicyTextBlock",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Commitments and Contingencies",
        "label": "Commitments and Contingencies, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for commitments and contingencies, which may include policies for recognizing and measuring loss and gain contingencies."
       }
      }
     },
     "auth_ref": [
      "r66",
      "r728"
     ]
    },
    "abvc_CommonSharesIssuedForDebtConversion": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "CommonSharesIssuedForDebtConversion",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common shares issued for debt conversion",
        "documentation": "The amount is common shares issued for debt conversion.",
        "label": "Common Shares Issued For Debt Conversion"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_CommonStockCapitalSharesReservedForFutureIssuance": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CommonStockCapitalSharesReservedForFutureIssuance",
     "presentation": [
      "http://metuboutique.com/role/PropertyandEquipmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Aggregate shares (in Shares)",
        "label": "Common Stock, Capital Shares Reserved for Future Issuance",
        "documentation": "Aggregate number of common shares reserved for future issuance."
       }
      }
     },
     "auth_ref": [
      "r35"
     ]
    },
    "abvc_CommonStockIssuedAfterStockSplit": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "CommonStockIssuedAfterStockSplit",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common stock issued post-stock split",
        "documentation": "Common stock issued after stock split.",
        "label": "Common Stock Issued After Stock Split"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_CommonStockIssuedBeforeStockSplit": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "CommonStockIssuedBeforeStockSplit",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Pre-stock split",
        "verboseLabel": "Common stock issued pre-stock split",
        "documentation": "Common stock issued before stock split.",
        "label": "Common Stock Issued Before Stock Split"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_CommonStockMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CommonStockMember",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/ScheduleofLossPerShareTable",
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common Stock",
        "verboseLabel": "Common Stock [Member]",
        "label": "Common Stock [Member]",
        "documentation": "Stock that is subordinate to all other stock of the issuer."
       }
      }
     },
     "auth_ref": [
      "r771",
      "r772",
      "r773",
      "r775",
      "r776",
      "r777",
      "r778",
      "r822",
      "r823",
      "r882",
      "r908",
      "r914"
     ]
    },
    "us-gaap_CommonStockParOrStatedValuePerShare": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CommonStockParOrStatedValuePerShare",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals",
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common stock, par value (in Dollars per share)",
        "label": "Common Stock, Par or Stated Value Per Share",
        "documentation": "Face amount or stated value per share of common stock."
       }
      }
     },
     "auth_ref": [
      "r124"
     ]
    },
    "us-gaap_CommonStockSharesAuthorized": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CommonStockSharesAuthorized",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common stock, shares authorized",
        "label": "Common Stock, Shares Authorized",
        "documentation": "The maximum number of common shares permitted to be issued by an entity's charter and bylaws."
       }
      }
     },
     "auth_ref": [
      "r124",
      "r643"
     ]
    },
    "us-gaap_CommonStockSharesIssued": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CommonStockSharesIssued",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals",
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common stock, shares issued",
        "verboseLabel": "Common shares, issued (in Shares)",
        "label": "Common Stock, Shares, Issued",
        "documentation": "Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury."
       }
      }
     },
     "auth_ref": [
      "r124"
     ]
    },
    "us-gaap_CommonStockSharesOutstanding": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CommonStockSharesOutstanding",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common stock, shares outstanding",
        "label": "Common Stock, Shares, Outstanding",
        "documentation": "Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r124",
      "r643",
      "r664",
      "r914",
      "r915"
     ]
    },
    "us-gaap_CommonStockValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CommonStockValue",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common Stock Value",
        "label": "Common Stock, Value, Issued",
        "documentation": "Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity."
       }
      }
     },
     "auth_ref": [
      "r124",
      "r571",
      "r769"
     ]
    },
    "abvc_CompanyReported": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "CompanyReported",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Company reported (in Dollars)",
        "label": "Company Reported"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_CompensationRelatedCostsPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CompensationRelatedCostsPolicyTextBlock",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Stock-based Compensation",
        "label": "Compensation Related Costs, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for salaries, bonuses, incentive awards, postretirement and postemployment benefits granted to employees, including equity-based arrangements; discloses methodologies for measurement, and the bases for recognizing related assets and liabilities and recognizing and reporting compensation expense."
       }
      }
     },
     "auth_ref": [
      "r81"
     ]
    },
    "us-gaap_ComprehensiveIncomeNetOfTax": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ComprehensiveIncomeNetOfTax",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Comprehensive loss",
        "label": "Comprehensive Income (Loss), Net of Tax, Attributable to Parent",
        "documentation": "Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners."
       }
      }
     },
     "auth_ref": [
      "r42",
      "r244",
      "r246",
      "r253",
      "r561",
      "r583"
     ]
    },
    "abvc_ConcentrationOfClientsPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ConcentrationOfClientsPolicyTextBlock",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Concentration of clients",
        "label": "Concentration Of Clients Policy Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ConcentrationRiskBenchmarkDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ConcentrationRiskBenchmarkDomain",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Concentration Risk Benchmark [Domain]",
        "documentation": "The denominator in a calculation of a disclosed concentration risk percentage."
       }
      }
     },
     "auth_ref": [
      "r55",
      "r56",
      "r96",
      "r97",
      "r326",
      "r726"
     ]
    },
    "us-gaap_ConcentrationRiskByBenchmarkAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ConcentrationRiskByBenchmarkAxis",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Concentration Risk Benchmark [Axis]",
        "documentation": "Information by benchmark of concentration risk."
       }
      }
     },
     "auth_ref": [
      "r55",
      "r56",
      "r96",
      "r97",
      "r326",
      "r600",
      "r726"
     ]
    },
    "us-gaap_ConcentrationRiskCreditRisk": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ConcentrationRiskCreditRisk",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Concentration of Credit Risk",
        "label": "Concentration Risk, Credit Risk, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for credit risk."
       }
      }
     },
     "auth_ref": [
      "r113",
      "r195"
     ]
    },
    "srt_CondensedBalanceSheetStatementTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "CondensedBalanceSheetStatementTable",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofBalanceSheetTable",
      "http://metuboutique.com/role/ScheduleofBalanceSheetTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Condensed Balance Sheet Statement [Table]",
        "documentation": "Disclosure of information about condensed balance sheet, including, but not limited to, balance sheets of consolidated entities and consolidation eliminations."
       }
      }
     },
     "auth_ref": [
      "r208",
      "r271",
      "r785"
     ]
    },
    "srt_CondensedBalanceSheetStatementsCaptionsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "CondensedBalanceSheetStatementsCaptionsLineItems",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofBalanceSheetTable",
      "http://metuboutique.com/role/ScheduleofBalanceSheetTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Condensed Balance Sheet Statements, Captions [Line Items]",
        "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": [
      "r209",
      "r271",
      "r785"
     ]
    },
    "srt_CondensedIncomeStatementTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "CondensedIncomeStatementTable",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofStatementofOperationTable",
      "http://metuboutique.com/role/ScheduleofStatementofOperationTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Condensed Income Statement [Table]",
        "documentation": "Disclosure of information about condensed income statement including, but not limited to, income statements of consolidated entities and consolidation eliminations."
       }
      }
     },
     "auth_ref": [
      "r209",
      "r271",
      "r785"
     ]
    },
    "srt_CondensedIncomeStatementsCaptionsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "CondensedIncomeStatementsCaptionsLineItems",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofStatementofOperationTable",
      "http://metuboutique.com/role/ScheduleofStatementofOperationTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Condensed Income Statements, Captions [Line Items]",
        "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": [
      "r209",
      "r271",
      "r785"
     ]
    },
    "srt_ConsolidatedEntitiesAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "ConsolidatedEntitiesAxis",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofStatementofOperationTable",
      "http://metuboutique.com/role/ScheduleofStatementofOperationTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Consolidated Entities [Axis]",
        "documentation": "Information by consolidated entity or group of entities."
       }
      }
     },
     "auth_ref": [
      "r211",
      "r271",
      "r481",
      "r482",
      "r485",
      "r486",
      "r539",
      "r738",
      "r795",
      "r796",
      "r797",
      "r839",
      "r842",
      "r843"
     ]
    },
    "us-gaap_ConstructionInProgressMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ConstructionInProgressMember",
     "presentation": [
      "http://metuboutique.com/role/PropertyandEquipmentDetails",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Construction-in-Progress [Member]",
        "verboseLabel": "Construction in Progress [Member]",
        "label": "Construction in Progress [Member]",
        "documentation": "Structure or a modification to a structure under construction. Includes recently completed structures or modifications to structures that have not been placed into service."
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ConstructioninProgressPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ConstructioninProgressPolicyTextBlock",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Construction-in-Progress",
        "documentation": "Disclosure of accounting policy for construction-in-progress.",
        "label": "Constructionin Progress Policy Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ConsultingAgreementMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ConsultingAgreementMember",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Consulting agreement [Member]",
        "verboseLabel": "Consulting Agreement [Member]",
        "label": "Consulting Agreement Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ConsultingFees": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ConsultingFees",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Service fee (in Dollars)",
        "verboseLabel": "Consulting fees (in Dollars)",
        "documentation": "The amount of consulting fees.",
        "label": "Consulting Fees"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ContractWithCustomerLiabilityCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ContractWithCustomerLiabilityCurrent",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Contract liabilities",
        "label": "Contract with Customer, Liability, Current",
        "documentation": "Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as current."
       }
      }
     },
     "auth_ref": [
      "r413",
      "r414",
      "r415"
     ]
    },
    "us-gaap_ConversionOfStockDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ConversionOfStockDescription",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails",
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Conversion of shares, description",
        "verboseLabel": "Conversion price, description",
        "label": "Conversion of Stock, Description",
        "documentation": "A unique description of a noncash or part noncash stock conversion. The description would be expected to include sufficient information to provide an understanding of the nature and purpose of the conversion. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. \"Part noncash\" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period."
       }
      }
     },
     "auth_ref": [
      "r50",
      "r51",
      "r52"
     ]
    },
    "us-gaap_ConversionOfStockSharesIssued1": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ConversionOfStockSharesIssued1",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Shares issued",
        "label": "Conversion of Stock, Shares Issued",
        "documentation": "The number of new shares issued in the conversion of stock in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. \"Part noncash\" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period."
       }
      }
     },
     "auth_ref": [
      "r50",
      "r51",
      "r52"
     ]
    },
    "abvc_ConversionPrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ConversionPrice",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Conversion price (in Dollars per share)",
        "documentation": "Number of shares value is conversion price.",
        "label": "Conversion Price"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ConvertedALoanIntoShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ConvertedALoanIntoShares",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Converted a loan into shares (in Shares)",
        "documentation": "Represents the Share of converted loan into shares.",
        "label": "Converted ALoan Into Shares"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ConvertibleDebt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ConvertibleDebt",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible debenture",
        "label": "Convertible Debt",
        "documentation": "Including the current and noncurrent portions, carrying amount of debt identified as being convertible into another form of financial instrument (typically the entity's common stock) as of the balance sheet date, which originally required full repayment more than twelve months after issuance or greater than the normal operating cycle of the company."
       }
      }
     },
     "auth_ref": [
      "r23",
      "r171",
      "r904"
     ]
    },
    "us-gaap_ConvertibleDebtMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ConvertibleDebtMember",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible Debt [Member]",
        "label": "Convertible Debt [Member]",
        "documentation": "Borrowing which can be exchanged for a specified number of another security at the option of the issuer or the holder, for example, but not limited to, the entity's common stock."
       }
      }
     },
     "auth_ref": [
      "r156",
      "r369",
      "r370",
      "r380",
      "r381",
      "r382",
      "r386",
      "r387",
      "r388",
      "r389",
      "r390",
      "r755",
      "r756",
      "r757",
      "r758",
      "r759"
     ]
    },
    "us-gaap_ConvertibleLongTermNotesPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ConvertibleLongTermNotesPayable",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible notes payable \u2013 third parties",
        "label": "Convertible Notes Payable, Noncurrent",
        "documentation": "Carrying value as of the balance sheet date of long-term debt (with maturities initially due after one year or beyond the operating cycle if longer) identified as Convertible Notes Payable, excluding current portion. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder."
       }
      }
     },
     "auth_ref": [
      "r33"
     ]
    },
    "us-gaap_ConvertibleLongtermNotesPayableCurrentAndNoncurrentAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ConvertibleLongtermNotesPayableCurrentAndNoncurrentAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible Notes Payable [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ConvertibleNotesPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ConvertibleNotesPayable",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible note payable",
        "label": "Convertible Notes Payable",
        "documentation": "Including the current and noncurrent portions, carrying value as of the balance sheet date of a written promise to pay a note, initially due after one year or beyond the operating cycle if longer, which can be exchanged for a specified amount of one or more securities (typically common stock), at the option of the issuer or the holder."
       }
      }
     },
     "auth_ref": [
      "r23",
      "r171",
      "r904"
     ]
    },
    "abvc_ConvertibleNotesPayableDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ConvertibleNotesPayableDetailsLineItems",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible Notes Payable (Details) [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ConvertibleNotesPayableDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ConvertibleNotesPayableDetailsTable",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible Notes Payable (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ConvertibleNotesPayableMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ConvertibleNotesPayableMember",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible Note [Member]",
        "verboseLabel": "Convertible Notes Payable [Member]",
        "netLabel": "Convertible Note Payable [Member]",
        "label": "Convertible Notes Payable [Member]",
        "documentation": "Written promise to pay a note which can be exchanged for a specified quantity of securities (typically common stock), at the option of the issuer or the holder."
       }
      }
     },
     "auth_ref": [
      "r120",
      "r170"
     ]
    },
    "abvc_ConvertibleNotesPayableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ConvertibleNotesPayableTextBlock",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "CONVERTIBLE NOTES PAYABLE",
        "documentation": "Disclosure of convertible notes payable.",
        "label": "Convertible Notes Payable Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ConvertiblePromissoryNote": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ConvertiblePromissoryNote",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible promissory note",
        "documentation": "The amount of convertible promissory note.",
        "label": "Convertible Promissory Note"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ConvertiblePromissoryNoteValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ConvertiblePromissoryNoteValue",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible promissory note value (in Dollars)",
        "documentation": "Convertible promissory note value.",
        "label": "Convertible Promissory Note Value"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_CostOfGoodsAndServicesSold": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CostOfGoodsAndServicesSold",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Licensing rights",
        "label": "Cost of Goods and Services Sold",
        "documentation": "The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities."
       }
      }
     },
     "auth_ref": [
      "r137",
      "r546"
     ]
    },
    "us-gaap_CostOfRevenue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CostOfRevenue",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_GrossProfit",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cost of revenues",
        "label": "Cost of Revenue",
        "documentation": "The aggregate cost of goods produced and sold and services rendered during the reporting period."
       }
      }
     },
     "auth_ref": [
      "r138",
      "r265",
      "r337",
      "r359",
      "r360",
      "r361",
      "r362",
      "r363",
      "r364",
      "r365",
      "r366",
      "r367",
      "r499",
      "r840"
     ]
    },
    "us-gaap_CreditDerivativeTerm1": {
     "xbrltype": "durationItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CreditDerivativeTerm1",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Warrant term",
        "label": "Credit Derivative, Term",
        "documentation": "Term of the credit risk derivative contract, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days."
       }
      }
     },
     "auth_ref": [
      "r20"
     ]
    },
    "abvc_CumulativeTransactionAdjustments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "CumulativeTransactionAdjustments",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cumulative transaction adjustments",
        "documentation": "The amount of cumulative transaction adjustments.",
        "label": "Cumulative Transaction Adjustments"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_CurrentAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "CurrentAbstract",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofIncomeTaxExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Current:",
        "label": "Current Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_CurrentAbstract0": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "CurrentAbstract0",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofincometaxexpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Current:",
        "label": "Current Abstract0"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_CurrentFederalTaxExpenseBenefit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CurrentFederalTaxExpenseBenefit",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofincometaxexpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Federal",
        "label": "Current Federal Tax Expense (Benefit)",
        "documentation": "Amount of current federal tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, current national tax expense (benefit) for non-US (United States of America) jurisdiction."
       }
      }
     },
     "auth_ref": [
      "r792",
      "r820",
      "r881"
     ]
    },
    "us-gaap_CurrentForeignTaxExpenseBenefit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CurrentForeignTaxExpenseBenefit",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofIncomeTaxExpenseTable",
      "http://metuboutique.com/role/ScheduleofincometaxexpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Foreign",
        "label": "Current Foreign Tax Expense (Benefit)",
        "documentation": "Amount of current foreign income tax expense (benefit) pertaining to income (loss) from continuing operations."
       }
      }
     },
     "auth_ref": [
      "r792",
      "r820"
     ]
    },
    "us-gaap_CurrentIncomeTaxExpenseBenefit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CurrentIncomeTaxExpenseBenefit",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofIncomeTaxExpenseTable",
      "http://metuboutique.com/role/ScheduleofincometaxexpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Total Current",
        "label": "Current Income Tax Expense (Benefit)",
        "documentation": "Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations."
       }
      }
     },
     "auth_ref": [
      "r166",
      "r469",
      "r475",
      "r820"
     ]
    },
    "us-gaap_CurrentStateAndLocalTaxExpenseBenefit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "CurrentStateAndLocalTaxExpenseBenefit",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofIncomeTaxExpenseTable",
      "http://metuboutique.com/role/ScheduleofincometaxexpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "State",
        "label": "Current State and Local Tax Expense (Benefit)",
        "documentation": "Amount of current state and local tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, current regional, territorial, and provincial tax expense (benefit) for non-US (United States of America) jurisdiction."
       }
      }
     },
     "auth_ref": [
      "r792",
      "r820",
      "r881"
     ]
    },
    "us-gaap_DebtDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtDisclosureTextBlock",
     "presentation": [
      "http://metuboutique.com/role/BankLoans"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "BANK LOANS",
        "label": "Debt Disclosure [Text Block]",
        "documentation": "The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants."
       }
      }
     },
     "auth_ref": [
      "r155",
      "r263",
      "r368",
      "r374",
      "r375",
      "r376",
      "r377",
      "r378",
      "r379",
      "r384",
      "r391",
      "r392",
      "r393"
     ]
    },
    "abvc_DebtInstrumentAggregateAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "DebtInstrumentAggregateAmount",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Due from rgene amounted",
        "documentation": "Face (par) amount of debt instrument at time of issuance.",
        "label": "Debt Instrument Aggregate Amount"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DebtInstrumentAnnualPrincipalPayment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentAnnualPrincipalPayment",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Principal amount",
        "label": "Debt Instrument, Annual Principal Payment",
        "documentation": "Amount of the total principal payments made during the annual reporting period."
       }
      }
     },
     "auth_ref": [
      "r23"
     ]
    },
    "us-gaap_DebtInstrumentAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentAxis",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument [Axis]",
        "documentation": "Information by type of debt instrument, including, but not limited to, draws against credit facilities."
       }
      }
     },
     "auth_ref": [
      "r23",
      "r120",
      "r121",
      "r170",
      "r171",
      "r271",
      "r369",
      "r370",
      "r371",
      "r372",
      "r373",
      "r375",
      "r380",
      "r381",
      "r382",
      "r383",
      "r385",
      "r386",
      "r387",
      "r388",
      "r389",
      "r390",
      "r516",
      "r755",
      "r756",
      "r757",
      "r758",
      "r759",
      "r818"
     ]
    },
    "us-gaap_DebtInstrumentConvertibleConversionPrice1": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentConvertibleConversionPrice1",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails",
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Conversion price (in Dollars per share)",
        "verboseLabel": "Price per share (in Dollars per share)",
        "netLabel": "Initial conversion price (in Dollars per share)",
        "label": "Debt Instrument, Convertible, Conversion Price",
        "documentation": "The price per share of the conversion feature embedded in the debt instrument."
       }
      }
     },
     "auth_ref": [
      "r157",
      "r371"
     ]
    },
    "us-gaap_DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails",
      "http://metuboutique.com/role/LongTermInvestmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Converted loan amount (in Dollars)",
        "verboseLabel": "Principal amount",
        "label": "Debt Instrument, Convertible, If-converted Value in Excess of Principal",
        "documentation": "The amount by which the convertible debt's if-converted value exceeds its principle amount at the balance sheet date, regardless of whether the instrument is currently convertible. This element applies to public companies only."
       }
      }
     },
     "auth_ref": [
      "r70"
     ]
    },
    "us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Discount of stock price",
        "label": "Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger",
        "documentation": "Minimum percentage of common stock price to conversion price of convertible debt instruments to determine eligibility of conversion."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DebtInstrumentDecreaseForgiveness": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentDecreaseForgiveness",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loan forgiven",
        "label": "Debt Instrument, Decrease, Forgiveness",
        "documentation": "Decrease for amounts of indebtedness forgiven by the holder of the debt instrument."
       }
      }
     },
     "auth_ref": [
      "r818"
     ]
    },
    "us-gaap_DebtInstrumentFaceAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentFaceAmount",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Pay lind an amount",
        "verboseLabel": "Principal amount",
        "label": "Debt Instrument, Face Amount",
        "documentation": "Face (par) amount of debt instrument at time of issuance."
       }
      }
     },
     "auth_ref": [
      "r101",
      "r103",
      "r369",
      "r516",
      "r756",
      "r757"
     ]
    },
    "us-gaap_DebtInstrumentFairValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentFairValue",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Principal amount (in Dollars)",
        "label": "Debt Instrument, Fair Value Disclosure",
        "documentation": "Fair value portion of debt instrument payable, including, but not limited to, notes payable and loans payable."
       }
      }
     },
     "auth_ref": [
      "r382",
      "r498",
      "r756",
      "r757"
     ]
    },
    "us-gaap_DebtInstrumentFeeAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentFeeAmount",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Research fee",
        "label": "Debt Instrument, Fee Amount",
        "documentation": "Amount of the fee that accompanies borrowing money under the debt instrument."
       }
      }
     },
     "auth_ref": [
      "r32"
     ]
    },
    "abvc_DebtInstrumentIEffectiventerestRatePercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "DebtInstrumentIEffectiventerestRatePercentage",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Effective interest rates percentage",
        "documentation": "Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium.",
        "label": "Debt Instrument IEffectiventerest Rate Percentage"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DebtInstrumentIncreaseAccruedInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentIncreaseAccruedInterest",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ShortTermLoanDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accrued convertible interest",
        "verboseLabel": "Accrued interest",
        "netLabel": "Accrued interest expense",
        "label": "Debt Instrument, Increase, Accrued Interest",
        "documentation": "Increase for accrued, but unpaid interest on the debt instrument for the period."
       }
      }
     },
     "auth_ref": [
      "r818"
     ]
    },
    "us-gaap_DebtInstrumentInterestRateEffectivePercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentInterestRateEffectivePercentage",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/NotesPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Bears interest rate",
        "verboseLabel": "Bearing interest",
        "label": "Debt Instrument, Interest Rate, Effective Percentage",
        "documentation": "Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium."
       }
      }
     },
     "auth_ref": [
      "r30",
      "r101",
      "r394",
      "r516"
     ]
    },
    "us-gaap_DebtInstrumentInterestRateIncreaseDecrease": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentInterestRateIncreaseDecrease",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Bear interest rate",
        "label": "Debt Instrument, Interest Rate, Increase (Decrease)",
        "documentation": "Incremental percentage increase (decrease) in the stated rate on a debt instrument."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DebtInstrumentInterestRateStatedPercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentInterestRateStatedPercentage",
     "presentation": [
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest rate",
        "label": "Debt Instrument, Interest Rate, Stated Percentage",
        "documentation": "Contractual interest rate for funds borrowed, under the debt agreement."
       }
      }
     },
     "auth_ref": [
      "r30",
      "r370"
     ]
    },
    "us-gaap_DebtInstrumentInterestRateTerms": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentInterestRateTerms",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loan agreement, description",
        "label": "Debt Instrument, Interest Rate Terms",
        "documentation": "Description of the interest rate as being fixed or variable, and, if variable, identification of the index or rate on which the interest rate is based and the number of points or percentage added to that index or rate to set the rate, and other pertinent information, such as frequency of rate resets."
       }
      }
     },
     "auth_ref": [
      "r30"
     ]
    },
    "us-gaap_DebtInstrumentMaturityDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentMaturityDate",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Maturity date",
        "label": "Debt Instrument, Maturity Date",
        "documentation": "Date when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format."
       }
      }
     },
     "auth_ref": [
      "r204",
      "r755",
      "r884"
     ]
    },
    "us-gaap_DebtInstrumentNameDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentNameDomain",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Name [Domain]",
        "documentation": "The name for the particular debt instrument or borrowing that distinguishes it from other debt instruments or borrowings, including draws against credit facilities."
       }
      }
     },
     "auth_ref": [
      "r33",
      "r271",
      "r369",
      "r370",
      "r371",
      "r372",
      "r373",
      "r375",
      "r380",
      "r381",
      "r382",
      "r383",
      "r385",
      "r386",
      "r387",
      "r388",
      "r389",
      "r390",
      "r516",
      "r755",
      "r756",
      "r757",
      "r758",
      "r759",
      "r818"
     ]
    },
    "us-gaap_DebtInstrumentPaymentTerms": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentPaymentTerms",
     "presentation": [
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Debt Instrument, Payment Terms of description",
        "label": "Debt Instrument, Payment Terms",
        "documentation": "Description of the payment terms of the debt instrument (for example, whether periodic payments include principal and frequency of payments) and discussion about any contingencies associated with the payment."
       }
      }
     },
     "auth_ref": [
      "r31",
      "r112"
     ]
    },
    "us-gaap_DebtInstrumentRepaidPrincipal": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentRepaidPrincipal",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Repaid loan",
        "label": "Debt Instrument, Repaid, Principal",
        "documentation": "Amount of principal of debt repaid."
       }
      }
     },
     "auth_ref": [
      "r607"
     ]
    },
    "us-gaap_DebtInstrumentRepurchasedFaceAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentRepurchasedFaceAmount",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Aggregate amount",
        "label": "Debt Instrument, Repurchased Face Amount",
        "documentation": "Face (par) amount of the original debt instrument that was repurchased."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DebtInstrumentTerm": {
     "xbrltype": "durationItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtInstrumentTerm",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Debt instrument term",
        "label": "Debt Instrument, Term",
        "documentation": "Period of time between issuance and maturity of debt instrument, in PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DebtPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DebtPolicyTextBlock",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible Notes",
        "label": "Debt, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy related to debt. Includes, but is not limited to, debt issuance costs, the effects of refinancings, method of amortizing debt issuance costs and original issue discount, and classifications of debt."
       }
      }
     },
     "auth_ref": [
      "r12"
     ]
    },
    "abvc_DeferredAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "DeferredAbstract",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofIncomeTaxExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Deferred:",
        "label": "Deferred Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_DeferredAbstract0": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "DeferredAbstract0",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofincometaxexpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Deferred:",
        "label": "Deferred Abstract0"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DeferredCompensationArrangementWithIndividualExercisePrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DeferredCompensationArrangementWithIndividualExercisePrice",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise price (in Dollars per share)",
        "label": "Deferred Compensation Arrangement with Individual, Exercise Price",
        "documentation": "The per share price that the individual must pay to acquire shares under the deferred compensation arrangement."
       }
      }
     },
     "auth_ref": [
      "r82"
     ]
    },
    "us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable",
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity-Based Arrangements, Individual Contracts, Type of Deferred Compensation [Axis]",
        "documentation": "Information by type of deferred compensation related to equity-based payment arrangements. Includes, but is not limited to, employment contracts with one or more selected officers or key employees. Excludes broad group equity-based compensation plans, defined benefit pension plans, defined benefit other postretirement benefit plans and other deferred compensation that is not equivalent to a defined benefit pension plan or a defined benefit other postretirement benefit plan."
       }
      }
     },
     "auth_ref": [
      "r80"
     ]
    },
    "us-gaap_DeferredFederalIncomeTaxExpenseBenefit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DeferredFederalIncomeTaxExpenseBenefit",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofincometaxexpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Federal",
        "label": "Deferred Federal Income Tax Expense (Benefit)",
        "documentation": "Amount of deferred federal tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, deferred national tax expense (benefit) for non-US (United States of America) jurisdiction."
       }
      }
     },
     "auth_ref": [
      "r820",
      "r880",
      "r881"
     ]
    },
    "us-gaap_DeferredForeignIncomeTaxExpenseBenefit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DeferredForeignIncomeTaxExpenseBenefit",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofIncomeTaxExpenseTable",
      "http://metuboutique.com/role/ScheduleofincometaxexpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Foreign",
        "label": "Deferred Foreign Income Tax Expense (Benefit)",
        "documentation": "Amount of deferred foreign income tax expense (benefit) pertaining to income (loss) from continuing operations."
       }
      }
     },
     "auth_ref": [
      "r166",
      "r820",
      "r880"
     ]
    },
    "us-gaap_DeferredIncomeTaxAssetsNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DeferredIncomeTaxAssetsNet",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Assets",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Deferred tax assets",
        "label": "Deferred Income Tax Assets, Net",
        "documentation": "Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting."
       }
      }
     },
     "auth_ref": [
      "r459",
      "r460"
     ]
    },
    "us-gaap_DeferredIncomeTaxExpenseBenefit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DeferredIncomeTaxExpenseBenefit",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Deferred tax expense",
        "label": "Deferred Income Tax Expense (Benefit)",
        "documentation": "Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations."
       }
      }
     },
     "auth_ref": [
      "r10",
      "r166",
      "r202",
      "r474",
      "r475",
      "r820"
     ]
    },
    "us-gaap_DeferredIncomeTaxesAndTaxCredits": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DeferredIncomeTaxesAndTaxCredits",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofIncomeTaxExpenseTable",
      "http://metuboutique.com/role/ScheduleofincometaxexpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Total Deferred",
        "label": "Deferred Income Taxes and Tax Credits",
        "documentation": "Amount of deferred income tax expense (benefit) and income tax credits."
       }
      }
     },
     "auth_ref": [
      "r147"
     ]
    },
    "us-gaap_DeferredOfferingCosts": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DeferredOfferingCosts",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Deferred offering cost (in Dollars)",
        "label": "Deferred Offering Costs",
        "documentation": "Specific incremental costs directly attributable to a proposed or actual offering of securities which are deferred at the end of the reporting period."
       }
      }
     },
     "auth_ref": [
      "r836"
     ]
    },
    "us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DeferredStateAndLocalIncomeTaxExpenseBenefit",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofIncomeTaxExpenseTable",
      "http://metuboutique.com/role/ScheduleofincometaxexpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "State",
        "label": "Deferred State and Local Income Tax Expense (Benefit)",
        "documentation": "Amount of deferred state and local tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, deferred regional, territorial, and provincial tax expense (benefit) for non-US (United States of America) jurisdiction."
       }
      }
     },
     "auth_ref": [
      "r820",
      "r880",
      "r881"
     ]
    },
    "us-gaap_DeferredTaxAssetsLiabilitiesNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DeferredTaxAssetsLiabilitiesNet",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofDeferredTaxAssetsLiabilityTable",
      "http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Deferred tax assets, net",
        "label": "Deferred Tax Assets, Net",
        "documentation": "Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting."
       }
      }
     },
     "auth_ref": [
      "r877"
     ]
    },
    "us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DeferredTaxAssetsOperatingLossCarryforwardsForeign",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofDeferredTaxAssetsLiabilityTable",
      "http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Net operating loss carryforwards",
        "verboseLabel": "Net operating loss carryforwards in the Taiwan",
        "label": "Deferred Tax Assets, Operating Loss Carryforwards, Foreign",
        "documentation": "Amount before allocation of valuation allowances of deferred tax asset attributable to deductible foreign operating loss carryforwards."
       }
      }
     },
     "auth_ref": [
      "r85",
      "r878"
     ]
    },
    "us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DeferredTaxAssetsPropertyPlantAndEquipment",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/PropertyandEquipmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Amouunt of valuation property",
        "label": "Deferred Tax Assets, Property, Plant and Equipment",
        "documentation": "Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from property, plant, and equipment."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DeferredTaxAssetsValuationAllowance": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DeferredTaxAssetsValuationAllowance",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofDeferredTaxAssetsLiabilityTable",
      "http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Valuation allowance",
        "label": "Deferred Tax Assets, Valuation Allowance",
        "documentation": "Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized."
       }
      }
     },
     "auth_ref": [
      "r465"
     ]
    },
    "abvc_DefinedBenefitPlanFundedPercentages": {
     "xbrltype": "percentItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "DefinedBenefitPlanFundedPercentages",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Benefit percentage",
        "documentation": "Percentage of plan assets to benefit obligation of defined benefit plan.",
        "label": "Defined Benefit Plan Funded Percentages"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DefinedBenefitPlanServiceCost": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DefinedBenefitPlanServiceCost",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Employee benefits amount",
        "label": "Defined Benefit Plan, Service Cost",
        "documentation": "Amount of cost for actuarial present value of benefits attributed to service rendered by employee for defined benefit plan."
       }
      }
     },
     "auth_ref": [
      "r417",
      "r419",
      "r421",
      "r762",
      "r763"
     ]
    },
    "abvc_DenominatorAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "DenominatorAbstract",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofLossPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Denominator:",
        "label": "Denominator Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_DenominatorAbstract1": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "DenominatorAbstract1",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflosspershareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Denominator:",
        "label": "Denominator Abstract1"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_Depreciation": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "Depreciation",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Depreciation",
        "label": "Depreciation",
        "documentation": "The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation."
       }
      }
     },
     "auth_ref": [
      "r10",
      "r64"
     ]
    },
    "us-gaap_DepreciationDepletionAndAmortization": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DepreciationDepletionAndAmortization",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/PropertyandEquipmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Depreciation expense",
        "label": "Depreciation, Depletion and Amortization",
        "documentation": "The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets."
       }
      }
     },
     "auth_ref": [
      "r10",
      "r311"
     ]
    },
    "us-gaap_DerivativeCollateralRightToReclaimCash": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DerivativeCollateralRightToReclaimCash",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Net cash outflows (in Dollars)",
        "label": "Derivative Liability, Subject to Master Netting Arrangement, Collateral, Right to Reclaim Cash Not Offset",
        "documentation": "Amount of right to receive cash collateral under master netting arrangements that have not been offset against derivative liabilities."
       }
      }
     },
     "auth_ref": [
      "r21",
      "r93",
      "r241",
      "r746"
     ]
    },
    "us-gaap_DerivativeFixedInterestRate": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DerivativeFixedInterestRate",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest at a fixed rate",
        "verboseLabel": "Interest rate",
        "label": "Derivative, Fixed Interest Rate",
        "documentation": "Fixed interest rate related to the interest rate derivative."
       }
      }
     },
     "auth_ref": []
    },
    "abvc_DescriptionOfConversionPrice": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "DescriptionOfConversionPrice",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Conversion price, description",
        "documentation": "Description of Conversion Price.",
        "label": "Description Of Conversion Price"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_DescriptionOfPublicOffering": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "DescriptionOfPublicOffering",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Public offering , description",
        "documentation": "Description of public offering .",
        "label": "Description Of Public Offering"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock",
     "presentation": [
      "http://metuboutique.com/role/StockOptions"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "STOCK OPTIONS",
        "label": "Share-Based Payment Arrangement [Text Block]",
        "documentation": "The entire disclosure for share-based payment arrangement."
       }
      }
     },
     "auth_ref": [
      "r424",
      "r425",
      "r443",
      "r444",
      "r445",
      "r765"
     ]
    },
    "abvc_DocumentAndEntityInformationAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "DocumentAndEntityInformationAbstract",
     "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_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": []
    },
    "abvc_DueFromOtherRelatedPartiesNoncurrentAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "DueFromOtherRelatedPartiesNoncurrentAmount",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Due from related parties \u2013 Non-Current",
        "documentation": "Amount of due from other related parties non current.",
        "label": "Due From Other Related Parties Noncurrent Amount"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_DueFromRelatedPartiesNoncurrents": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "DueFromRelatedPartiesNoncurrents",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Due from related parties- Noncurrent",
        "label": "Due From Related Parties Noncurrents"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_DueToRelatedPartyCurrentAndNoncurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "DueToRelatedPartyCurrentAndNoncurrent",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable",
      "http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Total",
        "documentation": "Carrying amount as of the balance sheet date of obligations due all related parties.",
        "label": "Due To Related Party Current And Noncurrent"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_DueToshareholdersMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "DueToshareholdersMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable",
      "http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Due to Shareholders [Member]",
        "label": "Due Toshareholders Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_EarningsPerShareAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "EarningsPerShareAbstract",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofLossPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loss Per Share [Abstract]",
        "terseLabel": "Net loss per share:",
        "verboseLabel": "Loss per share"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_EarningsPerShareBasic": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "EarningsPerShareBasic",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement",
      "http://metuboutique.com/role/ScheduleofLossPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Basic (in Dollars per share)",
        "verboseLabel": "-Basic",
        "label": "Earnings Per Share, Basic",
        "documentation": "The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period."
       }
      }
     },
     "auth_ref": [
      "r254",
      "r277",
      "r278",
      "r280",
      "r281",
      "r283",
      "r289",
      "r292",
      "r296",
      "r297",
      "r298",
      "r302",
      "r496",
      "r497",
      "r562",
      "r584",
      "r749"
     ]
    },
    "us-gaap_EarningsPerShareDiluted": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "EarningsPerShareDiluted",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement_Parentheticals",
      "http://metuboutique.com/role/ScheduleofLossPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Diluted",
        "verboseLabel": "-Diluted",
        "label": "Earnings Per Share, Diluted",
        "documentation": "The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period."
       }
      }
     },
     "auth_ref": [
      "r254",
      "r277",
      "r278",
      "r280",
      "r281",
      "r283",
      "r292",
      "r296",
      "r297",
      "r298",
      "r302",
      "r496",
      "r497",
      "r562",
      "r584",
      "r749"
     ]
    },
    "us-gaap_EarningsPerSharePolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "EarningsPerSharePolicyTextBlock",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loss Per Share of Common Stock",
        "label": "Earnings Per Share, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements."
       }
      }
     },
     "auth_ref": [
      "r53",
      "r54"
     ]
    },
    "us-gaap_EarningsPerShareTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "EarningsPerShareTextBlock",
     "presentation": [
      "http://metuboutique.com/role/LossPerShare"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "LOSS PER SHARE",
        "label": "Earnings Per Share [Text Block]",
        "documentation": "The entire disclosure for earnings per share."
       }
      }
     },
     "auth_ref": [
      "r288",
      "r299",
      "r300",
      "r301"
     ]
    },
    "us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Effect of exchange rate changes on cash and cash equivalents and restricted cash",
        "label": "Effect of Exchange Rate on Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Continuing Operations",
        "documentation": "Amount of increase (decrease) from effect of exchange rate changes on cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; held in foreign currencies. Excludes amounts for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates."
       }
      }
     },
     "auth_ref": [
      "r506"
     ]
    },
    "abvc_EligibleToReceivePayments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "EligibleToReceivePayments",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Eligible to receive payments",
        "documentation": "Amount of eligible to receive payments.",
        "label": "Eligible To Receive Payments"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_EmployeeBenefitsAndShareBasedCompensation": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "EmployeeBenefitsAndShareBasedCompensation",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Employee stock-based compensation expenses",
        "label": "Employee Benefits and Share-Based Compensation",
        "documentation": "Amount of expense for employee benefit and equity-based compensation."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Stock-based compensation expense (in Dollars)",
        "label": "Share-Based Payment Arrangement, Exercise of Option, Tax Benefit",
        "documentation": "Amount of tax benefit from exercise of option under share-based payment arrangement."
       }
      }
     },
     "auth_ref": [
      "r199"
     ]
    },
    "us-gaap_EmployeeStockOptionMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "EmployeeStockOptionMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable",
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Stock Options [Member]",
        "label": "Share-Based Payment Arrangement, Option [Member]",
        "documentation": "Share-based payment arrangement granting right, subject to vesting and other restrictions, to purchase or sell certain number of shares at predetermined price for specified period of time."
       }
      }
     },
     "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": [
      "r782"
     ]
    },
    "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": [
      "r782"
     ]
    },
    "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": [
      "r782"
     ]
    },
    "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_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": [
      "r782"
     ]
    },
    "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": [
      "r782"
     ]
    },
    "us-gaap_EquityAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "EquityAbstract",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity [Abstract]",
        "terseLabel": "Equity"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_EquityComponentDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "EquityComponentDomain",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity Component [Domain]",
        "documentation": "Components of equity are the parts of the total Equity balance including that which is allocated to common, preferred, treasury stock, retained earnings, etc."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r221",
      "r248",
      "r249",
      "r250",
      "r272",
      "r273",
      "r274",
      "r276",
      "r284",
      "r286",
      "r304",
      "r338",
      "r341",
      "r412",
      "r446",
      "r447",
      "r448",
      "r470",
      "r471",
      "r487",
      "r488",
      "r489",
      "r490",
      "r491",
      "r492",
      "r495",
      "r507",
      "r508",
      "r509",
      "r510",
      "r511",
      "r513",
      "r530",
      "r590",
      "r591",
      "r592",
      "r615",
      "r692"
     ]
    },
    "abvc_EquityDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "EquityDetailsLineItems",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_EquityDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "EquityDetailsTable",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "srt_EquityMethodInvesteeNameDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "EquityMethodInvesteeNameDomain",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails",
      "http://metuboutique.com/role/LongTermInvestmentsDetails",
      "http://metuboutique.com/role/PropertyandEquipmentDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Investment, Name [Domain]",
        "documentation": "Name of investment including named security. Excludes entity that is consolidated."
       }
      }
     },
     "auth_ref": [
      "r334",
      "r335",
      "r336"
     ]
    },
    "us-gaap_EquityMethodInvestmentAdditionalInformation": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "EquityMethodInvestmentAdditionalInformation",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accounting treatments",
        "label": "Equity Method Investment, Additional Information",
        "documentation": "This serves as a place to record data that is not required by accounting literature but is useful for readers of the financial statements as it relates to the details of an equity method investment in common stock. Such information may include the amount of change for a change in ownership (equity) percentage in a given period and the amount and type of the consideration given or received in relation to the change in ownership."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_EquityMethodInvestmentOwnershipPercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "EquityMethodInvestmentOwnershipPercentage",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails",
      "http://metuboutique.com/role/PropertyandEquipmentDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Ownership percentage",
        "verboseLabel": "Interest rate percentage",
        "label": "Equity Method Investment, Ownership Percentage",
        "documentation": "The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting."
       }
      }
     },
     "auth_ref": [
      "r334"
     ]
    },
    "us-gaap_EquityMethodInvestments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "EquityMethodInvestments",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable",
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Equity Method Investments, net",
        "label": "Equity Method Investments",
        "documentation": "This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized."
       }
      }
     },
     "auth_ref": [
      "r314",
      "r332",
      "r800",
      "r831"
     ]
    },
    "us-gaap_EquityMethodInvestmentsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "EquityMethodInvestmentsMember",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Equity Method Investments [Member]",
        "label": "Equity Method Investments [Member]",
        "documentation": "Investment in the stock of an investee which is adjusted for the investor's share of the earnings or losses of the investee after the date of acquisition."
       }
      }
     },
     "auth_ref": []
    },
    "abvc_EquityMethodInvestmentsNetAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "EquityMethodInvestmentsNetAbstract",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Equity Method Investments, net",
        "label": "Equity Method Investments Net Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_EquityMethodInvestmentsNetAbstract0": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "EquityMethodInvestmentsNetAbstract0",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Equity Method Investments, net",
        "label": "Equity Method Investments Net Abstract0"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_EquityMethodInvestmentsPolicy": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "EquityMethodInvestmentsPolicy",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Long-term Equity Investment",
        "label": "Equity Method Investments [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for equity method of accounting for investments and other interests. Investment includes, but is not limited to, unconsolidated subsidiary, corporate joint venture, noncontrolling interest in real estate venture, limited partnership, and limited liability company. Information includes, but is not limited to, ownership percentage, reason equity method is or is not considered appropriate, and accounting policy election for distribution received."
       }
      }
     },
     "auth_ref": [
      "r8",
      "r98",
      "r335"
     ]
    },
    "us-gaap_EquityMethodInvestmentsTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "EquityMethodInvestmentsTextBlock",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Components of Losses on Equity Investments",
        "label": "Equity Method Investments [Table Text Block]",
        "documentation": "Tabular disclosure of equity method investments including, but not limited to, name of each investee or group of investments, percentage ownership, difference between recorded amount of an investment and the value of the underlying equity in the net assets, and summarized financial information."
       }
      }
     },
     "auth_ref": [
      "r333"
     ]
    },
    "us-gaap_EquitySecuritiesFvNiRealizedGainLoss": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "EquitySecuritiesFvNiRealizedGainLoss",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_OtherNonoperatingIncomeExpense",
       "weight": 1.0,
       "order": 7.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Gain/Loss on investment in equity securities",
        "label": "Equity Securities, FV-NI, Realized Gain (Loss)",
        "documentation": "Amount of realized gain (loss) from sale of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI)."
       }
      }
     },
     "auth_ref": [
      "r586",
      "r830"
     ]
    },
    "abvc_EugeneJiangMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "EugeneJiangMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Eugene Jiang [Member]",
        "label": "Eugene Jiang Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_EuroAsiaInvestmentFinanceCorpLtdMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "EuroAsiaInvestmentFinanceCorpLtdMember",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Euro-Asia Investment &amp; Finance Corp Ltd. [Member]",
        "label": "Euro Asia Investment Finance Corp Ltd Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Euro-Asia Investment &amp; Finance Corp Ltd. (the \u201cEuro-Asia\u201d)\t[Member]",
        "label": "Euro Asia Investment Finance Corp Ltdthe Euro Asia Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ExceedingAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ExceedingAmount",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exceeding amount",
        "documentation": "Exceeding amount.",
        "label": "Exceeding Amount"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ExcessStockSharesAuthorized": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ExcessStockSharesAuthorized",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common stock authorized (in Shares)",
        "label": "Excess Stock, Shares Authorized",
        "documentation": "Maximum number of excess stock shares permitted to be issued."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ExcessStockSharesIssued": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ExcessStockSharesIssued",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common stock issued",
        "verboseLabel": "Common shares, issued",
        "label": "Excess Stock, Shares Issued",
        "documentation": "Number of excess stock shares of an entity that have been sold or granted to shareholders."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Asset Class [Domain]",
        "documentation": "Class of asset."
       }
      }
     },
     "auth_ref": [
      "r17"
     ]
    },
    "us-gaap_FairValueByAssetClassAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FairValueByAssetClassAxis",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Asset Class [Axis]",
        "documentation": "Information by class of asset."
       }
      }
     },
     "auth_ref": [
      "r94",
      "r95"
     ]
    },
    "us-gaap_FairValueMeasurementPolicyPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FairValueMeasurementPolicyPolicyTextBlock",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Fair Value Measurements",
        "label": "Fair Value Measurement, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for fair value measurements of financial and non-financial assets, liabilities and instruments classified in shareholders' equity. Disclosures include, but are not limited to, how an entity that manages a group of financial assets and liabilities on the basis of its net exposure measures the fair value of those assets and liabilities."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FairValueOfAssetsAcquired": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FairValueOfAssetsAcquired",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/PropertyandEquipmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Value of acquired amount",
        "label": "Fair Value of Assets Acquired",
        "documentation": "The fair value of assets acquired in noncash investing or financing activities."
       }
      }
     },
     "auth_ref": [
      "r50",
      "r51",
      "r52"
     ]
    },
    "abvc_FairValueOfOptionsGranted": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "FairValueOfOptionsGranted",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Fair value of options granted (in Dollars)",
        "documentation": "Amount of fair value of options granted.",
        "label": "Fair Value Of Options Granted"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FiniteLivedIntangibleAssetsByMajorClassAxis",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Finite-Lived Intangible Assets by Major Class [Axis]",
        "documentation": "Information by major type or class of finite-lived intangible assets."
       }
      }
     },
     "auth_ref": [
      "r349",
      "r350",
      "r351",
      "r352",
      "r547",
      "r548"
     ]
    },
    "us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FiniteLivedIntangibleAssetsMajorClassNameDomain",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Finite-Lived Intangible Assets, Major Class Name [Domain]",
        "documentation": "The major class of finite-lived intangible asset (for example, patents, trademarks, copyrights, etc.) A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company."
       }
      }
     },
     "auth_ref": [
      "r61",
      "r62"
     ]
    },
    "us-gaap_FiscalPeriod": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "FiscalPeriod",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Fiscal Year",
        "label": "Fiscal Period, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for determining an entity's fiscal year or other fiscal period. This disclosure may include identification of the fiscal period end-date, the length of the fiscal period, any reporting period lag between the entity and its subsidiaries, or equity investees. If a reporting lag exists, the closing date of the entity having a different period end is generally noted, along with an explanation of the necessity for using different closing dates. Any intervening events that materially affect the entity's financial position or results of operations are generally also disclosed."
       }
      }
     },
     "auth_ref": [
      "r87"
     ]
    },
    "us-gaap_ForeignCurrencyTransactionGainLossBeforeTax": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ForeignCurrencyTransactionGainLossBeforeTax",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_OtherNonoperatingIncomeExpense",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Gain/Loss on foreign exchange changes",
        "label": "Gain (Loss), Foreign Currency Transaction, before Tax",
        "documentation": "Amount, before tax, of realized and unrealized gain (loss) from foreign currency transaction."
       }
      }
     },
     "auth_ref": [
      "r501",
      "r502",
      "r503",
      "r505",
      "r689"
     ]
    },
    "us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Foreign-currency Transactions",
        "label": "Foreign Currency Transactions and Translations Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for (1) transactions denominated in a currency other than the reporting enterprise's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting, and (3) remeasurement of the financial statements of a foreign reporting enterprise in a hyperinflationary economy."
       }
      }
     },
     "auth_ref": [
      "r500"
     ]
    },
    "abvc_ForgivenAmountPercentageUsedForPayroll": {
     "xbrltype": "percentItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ForgivenAmountPercentageUsedForPayroll",
     "presentation": [
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Forgiven amount percentage used for payroll",
        "documentation": "The percentage of forgiven amount percentage used for payroll.",
        "label": "Forgiven Amount Percentage Used For Payroll"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ForwardStockSplitsPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ForwardStockSplitsPolicyTextBlock",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Forward Stock Split",
        "documentation": "Disclosure of accounting policy for forward stock splits.",
        "label": "Forward Stock Splits Policy Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_GainLossOnSalesOfLoansNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "GainLossOnSalesOfLoansNet",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofStatementofOperationTable",
      "http://metuboutique.com/role/ScheduleofStatementofOperationTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Net sales",
        "label": "Gain (Loss) on Sales of Loans, Net",
        "documentation": "The net gain (loss) resulting from a sale of loans, including adjustments to record loans classified as held-for-sale at the lower-of-cost-or-market and fair value adjustments to loan held for investment purposes."
       }
      }
     },
     "auth_ref": [
      "r10",
      "r181"
     ]
    },
    "abvc_GenePharmIncMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "GenePharmIncMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable",
      "http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "GenePharm Inc. [Member]",
        "label": "Gene Pharm Inc Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_GenePharmInctheGenePharmMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "GenePharmInctheGenePharmMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0",
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "GenePharm Inc. (the \u201cGenePharm\u201d) [Member]",
        "verboseLabel": "GenePharm, Inc [Member]",
        "label": "Gene Pharm Incthe Gene Pharm Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_GenepharmBiotechCorporationMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "GenepharmBiotechCorporationMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable",
      "http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable0",
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable",
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable0",
      "http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable",
      "http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Genepharm Biotech Corporation [Member]",
        "label": "Genepharm Biotech Corporation Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_GeneralPartnersCapitalAccount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "GeneralPartnersCapitalAccount",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Market capitalization",
        "label": "General Partners' Capital Account",
        "documentation": "The amount of the general partner's ownership interest."
       }
      }
     },
     "auth_ref": [
      "r161"
     ]
    },
    "us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "GoodwillAndIntangibleAssetsPolicyTextBlock",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Goodwill",
        "label": "Goodwill and Intangible Assets, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for goodwill and intangible assets. This accounting policy also may address how an entity assesses and measures impairment of goodwill and intangible assets."
       }
      }
     },
     "auth_ref": [
      "r14",
      "r60"
     ]
    },
    "us-gaap_GoodwillImpairmentLoss": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "GoodwillImpairmentLoss",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_OtherNonoperatingIncomeExpense",
       "weight": -1.0,
       "order": 10.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Impairment loss",
        "label": "Goodwill, Impairment Loss",
        "documentation": "Amount of loss from the write-down of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized."
       }
      }
     },
     "auth_ref": [
      "r10",
      "r346",
      "r347",
      "r348",
      "r754"
     ]
    },
    "abvc_GovernmentGrantIncome": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "GovernmentGrantIncome",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0,
       "order": 19.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow",
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Government grant income",
        "terseLabel": "Government grant income",
        "documentation": "Amount of government grant income.",
        "label": "Government Grant Income"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_GrossProceeds": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "GrossProceeds",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Gross proceeds (in Dollars)",
        "documentation": "The amount of gross proceeds.",
        "label": "Gross Proceeds"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_GrossProfit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "GrossProfit",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_OperatingIncomeLoss",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement",
      "http://metuboutique.com/role/ScheduleofStatementofOperationTable",
      "http://metuboutique.com/role/ScheduleofStatementofOperationTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Gross (loss) profit",
        "terseLabel": "Gross profit",
        "label": "Gross Profit",
        "documentation": "Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity."
       }
      }
     },
     "auth_ref": [
      "r136",
      "r265",
      "r307",
      "r316",
      "r320",
      "r322",
      "r337",
      "r359",
      "r360",
      "r361",
      "r362",
      "r363",
      "r364",
      "r365",
      "r366",
      "r367",
      "r499",
      "r751",
      "r840"
     ]
    },
    "us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Account receivable",
        "label": "Health Care Organization, Allowance for Doubtful Accounts, Percentage of Accounts Receivable",
        "documentation": "Ratio of the allowance for doubtful accounts to accounts receivable, expressed as a percentage, for health care organizations."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_IPOMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IPOMember",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "IPO [Member]",
        "label": "IPO [Member]",
        "documentation": "First sale of stock by a private company to the public."
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ImpairmentOfEquityInvestments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ImpairmentOfEquityInvestments",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Impairment of equity investments",
        "documentation": "Impairment of equity investments.",
        "label": "Impairment Of Equity Investments"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Impairment of Long-Lived Assets",
        "label": "Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets."
       }
      }
     },
     "auth_ref": [
      "r0",
      "r153"
     ]
    },
    "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_ProfitLoss",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Loss before income tax",
        "label": "Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest",
        "documentation": "Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest."
       }
      }
     },
     "auth_ref": [
      "r1",
      "r133",
      "r178",
      "r307",
      "r316",
      "r320",
      "r322",
      "r563",
      "r579",
      "r751"
     ]
    },
    "us-gaap_IncomeLossFromEquityMethodInvestments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncomeLossFromEquityMethodInvestments",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofComponentsofLossesonEquityInvestmentsTable0",
      "http://metuboutique.com/role/ScheduleofStatementofOperationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Share of losses from investments accounted for using the equity method",
        "verboseLabel": "Share of equity method investee losses",
        "label": "Income (Loss) from Equity Method Investments",
        "documentation": "Amount of income (loss) for proportionate share of equity method investee's income (loss)."
       }
      }
     },
     "auth_ref": [
      "r10",
      "r134",
      "r177",
      "r312",
      "r332",
      "r578"
     ]
    },
    "us-gaap_IncomeStatementAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncomeStatementAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Statement [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_IncomeTaxDisclosureAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncomeTaxDisclosureAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Taxes [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_IncomeTaxDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncomeTaxDisclosureTextBlock",
     "presentation": [
      "http://metuboutique.com/role/IncomeTaxes"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "INCOME TAXES",
        "label": "Income Tax Disclosure [Text Block]",
        "documentation": "The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information."
       }
      }
     },
     "auth_ref": [
      "r267",
      "r456",
      "r462",
      "r463",
      "r467",
      "r472",
      "r476",
      "r477",
      "r478",
      "r609"
     ]
    },
    "us-gaap_IncomeTaxExpenseBenefit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncomeTaxExpenseBenefit",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_ProfitLoss",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Provision for (benefit from) income tax",
        "label": "Income Tax Expense (Benefit)",
        "documentation": "Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations."
       }
      }
     },
     "auth_ref": [
      "r188",
      "r203",
      "r285",
      "r286",
      "r313",
      "r461",
      "r473",
      "r588"
     ]
    },
    "us-gaap_IncomeTaxPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncomeTaxPolicyTextBlock",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Income Taxes",
        "label": "Income Tax, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements."
       }
      }
     },
     "auth_ref": [
      "r247",
      "r457",
      "r458",
      "r463",
      "r464",
      "r466",
      "r468",
      "r603"
     ]
    },
    "us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflosspershareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Stock options (in Dollars)",
        "label": "Effective Income Tax Rate Reconciliation, Nondeductible Expense, Share-Based Payment Arrangement, Amount",
        "documentation": "Amount of reported income tax expense (benefit) in excess of (less than) expected income tax expense (benefit) computed by applying domestic federal statutory income tax rate to pretax income (loss) from continuing operation, attributable to nondeductible expense for award under share-based payment arrangement. Includes, but is not limited to, expense determined to be nondeductible upon grant or after for award under share-based payment arrangement."
       }
      }
     },
     "auth_ref": [
      "r876"
     ]
    },
    "abvc_IncomeTaxesDetailsScheduleofIncomeTaxExpenseLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "IncomeTaxesDetailsScheduleofIncomeTaxExpenseLineItems",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofIncomeTaxExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of income tax expense [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_IncomeTaxesDetailsScheduleofIncomeTaxExpenseTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "IncomeTaxesDetailsScheduleofIncomeTaxExpenseTable",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofIncomeTaxExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Taxes (Details) - Schedule of Income Tax Expense [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_IncomeTaxesPaid": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncomeTaxesPaid",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Income taxes paid",
        "label": "Income Taxes Paid",
        "documentation": "The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income."
       }
      }
     },
     "auth_ref": [
      "r46",
      "r49"
     ]
    },
    "us-gaap_IncreaseDecreaseInAccountsPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncreaseDecreaseInAccountsPayable",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 8.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Increase (decrease) in accounts payable",
        "label": "Increase (Decrease) in Accounts Payable",
        "documentation": "The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business."
       }
      }
     },
     "auth_ref": [
      "r9"
     ]
    },
    "us-gaap_IncreaseDecreaseInAccountsReceivable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncreaseDecreaseInAccountsReceivable",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0,
       "order": 11.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Decrease (increase) in accounts receivable",
        "label": "Increase (Decrease) in Accounts Receivable",
        "documentation": "The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services."
       }
      }
     },
     "auth_ref": [
      "r9"
     ]
    },
    "us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Increase (decrease) in accrued expenses and other current liabilities",
        "label": "Increase (Decrease) in Accrued Liabilities and Other Operating Liabilities",
        "documentation": "Amount of increase (decrease) in accrued expenses, and obligations classified as other."
       }
      }
     },
     "auth_ref": [
      "r814"
     ]
    },
    "us-gaap_IncreaseDecreaseInCommodityContractAssetsAndLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncreaseDecreaseInCommodityContractAssetsAndLiabilities",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0,
       "order": 16.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Increase (decrease) in contract liabilities",
        "label": "Increase (Decrease) in Commodity Contract Assets and Liabilities",
        "documentation": "The increase (decrease) during the reporting period in the assets (liabilities) created through trading commodity-based derivative instruments."
       }
      }
     },
     "auth_ref": [
      "r9"
     ]
    },
    "us-gaap_IncreaseDecreaseInDueFromRelatedParties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncreaseDecreaseInDueFromRelatedParties",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0,
       "order": 14.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Decrease (increase) in due from related parties",
        "label": "Increase (Decrease) in Due from Related Parties",
        "documentation": "The increase (decrease) during the reporting period in receivables to be collected from other entities that could exert significant influence over the reporting entity."
       }
      }
     },
     "auth_ref": [
      "r9"
     ]
    },
    "us-gaap_IncreaseDecreaseInDueToRelatedParties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncreaseDecreaseInDueToRelatedParties",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Increase (decrease) in due to related parties",
        "label": "Increase (Decrease) in Due to Related Parties",
        "documentation": "The increase (decrease) during the reporting period in the aggregate amount of obligations to be paid to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entities' management; an entity and its principal owners, management, or member of their immediate families; affiliates; or other parties with the ability to exert significant influence."
       }
      }
     },
     "auth_ref": [
      "r9"
     ]
    },
    "us-gaap_IncreaseDecreaseInInventories": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncreaseDecreaseInInventories",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0,
       "order": 15.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Decrease in inventory",
        "label": "Increase (Decrease) in Inventories",
        "documentation": "The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities."
       }
      }
     },
     "auth_ref": [
      "r9"
     ]
    },
    "us-gaap_IncreaseDecreaseInOperatingCapitalAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncreaseDecreaseInOperatingCapitalAbstract",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Changes in operating assets and liabilities:",
        "label": "Increase (Decrease) in Operating Capital [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_IncreaseDecreaseInOtherReceivables": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncreaseDecreaseInOtherReceivables",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0,
       "order": 20.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Increase (decrease) in advanced from customers",
        "label": "Increase (Decrease) in Other Receivables",
        "documentation": "Amount of increase (decrease) in receivables classified as other."
       }
      }
     },
     "auth_ref": [
      "r9"
     ]
    },
    "us-gaap_IncreaseDecreaseInPrepaidExpensesOther": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "IncreaseDecreaseInPrepaidExpensesOther",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0,
       "order": 12.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Decrease (increase) in prepaid expenses and security deposits",
        "label": "Increase (Decrease) in Prepaid Expenses, Other",
        "documentation": "Amount of increase (decrease) of consideration paid in advance for other costs that provide economic benefits in future periods."
       }
      }
     },
     "auth_ref": [
      "r9"
     ]
    },
    "abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "IncreasedecreaseInInventoryAllowanceForValuationLosses",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0,
       "order": 18.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Inventory allowance for valuation losses",
        "label": "Increasedecrease In Inventory Allowance For Valuation Losses"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_IncreasedecreaseInSecurityDepositReceived": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "IncreasedecreaseInSecurityDepositReceived",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0,
       "order": 13.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Decrease (increase) in tenant security deposit",
        "label": "Increasedecrease In Security Deposit Received"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_InterestAndDebtExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InterestAndDebtExpense",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Total interest expenses",
        "verboseLabel": "Interest expenses",
        "label": "Interest and Debt Expense",
        "documentation": "Interest and debt related expenses associated with nonoperating financing activities of the entity."
       }
      }
     },
     "auth_ref": [
      "r13"
     ]
    },
    "us-gaap_InterestAndFeeIncomeOtherLoans": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InterestAndFeeIncomeOtherLoans",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ShortTermLoanDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest loan",
        "label": "Interest and Fee Income, Other Loans",
        "documentation": "Amount of interest and fee income from loans classified as other."
       }
      }
     },
     "auth_ref": [
      "r180"
     ]
    },
    "us-gaap_InterestExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InterestExpense",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_OtherNonoperatingIncomeExpense",
       "weight": -1.0,
       "order": 9.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/ConsolidatedIncomeStatement",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Interest expense",
        "terseLabel": "Interest expenses",
        "label": "Interest Expense",
        "documentation": "Amount of the cost of borrowed funds accounted for as interest expense."
       }
      }
     },
     "auth_ref": [
      "r102",
      "r183",
      "r251",
      "r310",
      "r515",
      "r676",
      "r779",
      "r911"
     ]
    },
    "us-gaap_InterestExpenseDebt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InterestExpenseDebt",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest expenses",
        "label": "Interest Expense, Debt",
        "documentation": "Amount of the cost of borrowed funds accounted for as interest expense for debt."
       }
      }
     },
     "auth_ref": [
      "r141",
      "r388",
      "r395",
      "r758",
      "r759"
     ]
    },
    "us-gaap_InterestExpenseOther": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InterestExpenseOther",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/NotesPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest expenses",
        "label": "Interest Expense, Other",
        "documentation": "Amount of interest expense classified as other."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_InterestIncomeOther": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InterestIncomeOther",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_OtherNonoperatingIncomeExpense",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest income",
        "label": "Interest Income, Other",
        "documentation": "Amount of interest income earned from interest bearing assets classified as other."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_OtherNonoperatingIncomeExpense",
       "weight": 1.0,
       "order": 8.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Government grant income",
        "label": "Interest Income, Securities, US Treasury and Other US Government",
        "documentation": "Amount of operating interest income, including amortization and accretion of premiums and discounts, on U.S. Treasury securities and other U.S. government securities."
       }
      }
     },
     "auth_ref": [
      "r182"
     ]
    },
    "us-gaap_InterestPaidNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InterestPaidNet",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest expense paid",
        "label": "Interest Paid, Excluding Capitalized Interest, Operating Activities",
        "documentation": "Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount."
       }
      }
     },
     "auth_ref": [
      "r256",
      "r259",
      "r260"
     ]
    },
    "abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable": {
       "parentTag": "abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Less: Imputed interest",
        "documentation": "Amount of interest portion of minimum lease payments sale lease back transaction.",
        "label": "Interest Portion Of Minimum Lease Payments Sale Lease Back Transaction"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_InterestRate": {
     "xbrltype": "percentItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "InterestRate",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest rate",
        "documentation": "Percentage of interest rate.",
        "label": "Interest Rate"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_InventoryCurrentTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InventoryCurrentTable",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofInventoryTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Inventory, Current [Table]",
        "documentation": "Disclosure of information about inventory expected to be sold or consumed within one year or operating cycle, if longer."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_InventoryDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InventoryDisclosureTextBlock",
     "presentation": [
      "http://metuboutique.com/role/Inventory"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "INVENTORY",
        "label": "Inventory Disclosure [Text Block]",
        "documentation": "The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory."
       }
      }
     },
     "auth_ref": [
      "r343"
     ]
    },
    "us-gaap_InventoryFinishedGoods": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InventoryFinishedGoods",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ScheduleofInventoryTable": {
       "parentTag": "us-gaap_InventoryGross",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ScheduleofInventoryTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Finished goods",
        "label": "Inventory, Finished Goods, Gross",
        "documentation": "Amount before valuation and LIFO reserves of completed merchandise or goods expected to be sold within one year or operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r803"
     ]
    },
    "us-gaap_InventoryGross": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InventoryGross",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ScheduleofInventoryTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ScheduleofInventoryTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Inventories, net",
        "label": "Inventory, Gross",
        "documentation": "Gross amount, as of the balance sheet date, of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process."
       }
      }
     },
     "auth_ref": [
      "r806"
     ]
    },
    "us-gaap_InventoryLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InventoryLineItems",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofInventoryTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Inventory [Abstract]",
        "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": []
    },
    "us-gaap_InventoryNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InventoryNet",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0,
       "order": 8.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Inventories, net",
        "label": "Inventory, Net",
        "documentation": "Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r238",
      "r744",
      "r769"
     ]
    },
    "us-gaap_InventoryNetAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InventoryNetAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Inventory [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_InventoryPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InventoryPolicyTextBlock",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Inventory",
        "label": "Inventory, Policy [Policy Text Block]",
        "documentation": "Disclosure of inventory accounting policy for inventory classes, including, but not limited to, basis for determining inventory amounts, methods by which amounts are added and removed from inventory classes, loss recognition on impairment of inventories, and situations in which inventories are stated above cost."
       }
      }
     },
     "auth_ref": [
      "r190",
      "r226",
      "r237",
      "r343",
      "r344",
      "r345",
      "r545",
      "r747"
     ]
    },
    "us-gaap_InventoryRawMaterials": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InventoryRawMaterials",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ScheduleofInventoryTable": {
       "parentTag": "us-gaap_InventoryGross",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ScheduleofInventoryTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Raw materials",
        "label": "Inventory, Raw Materials, Gross",
        "documentation": "Amount before valuation and LIFO reserves of raw materials expected to be sold, or consumed within one year or operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r805"
     ]
    },
    "abvc_InventoryTablesLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "InventoryTablesLineItems",
     "presentation": [
      "http://metuboutique.com/role/InventoryTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible Notes Payable Disclosure [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_InventoryTablesTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "InventoryTablesTable",
     "presentation": [
      "http://metuboutique.com/role/InventoryTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Inventory (Tables) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_InventoryWorkInProcess": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InventoryWorkInProcess",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofInventoryTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Work-in-process",
        "label": "Inventory, Work in Process, Gross",
        "documentation": "Amount before valuation and LIFO reserves of merchandise or goods in the production process expected to be completed within one year or operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r804"
     ]
    },
    "abvc_InverlewAdvisorsLLCMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "InverlewAdvisorsLLCMember",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Inverlew Advisors, LLC [Member]",
        "label": "Inverlew Advisors LLCMember"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_InvestmentLoss": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "InvestmentLoss",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 7.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Impairment of prepaid expenses",
        "documentation": "The amount of investment loss.",
        "label": "Investment Loss"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_InvestmentOwnedBalancePrincipalAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InvestmentOwnedBalancePrincipalAmount",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Principal amount",
        "label": "Investment Owned, Balance, Principal Amount",
        "documentation": "Amount of principal of investment owned."
       }
      }
     },
     "auth_ref": [
      "r628",
      "r632",
      "r702",
      "r709",
      "r712",
      "r773"
     ]
    },
    "us-gaap_InvestmentSoldNotYetPurchasedBalancePrincipalAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InvestmentSoldNotYetPurchasedBalancePrincipalAmount",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Repaying securities totaling (in Dollars)",
        "label": "Security Sold Short, Principal Amount",
        "documentation": "For investments which are quantified by principal amount, principal balance held at close of period."
       }
      }
     },
     "auth_ref": [
      "r916"
     ]
    },
    "us-gaap_InvestmentSoldNotYetPurchasedBalanceShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InvestmentSoldNotYetPurchasedBalanceShares",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Security shares",
        "label": "Security Sold Short, Shares",
        "documentation": "Number of securities sold short (the short position) as of the end of the period."
       }
      }
     },
     "auth_ref": [
      "r705"
     ]
    },
    "us-gaap_InvestmentTaxCredit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "InvestmentTaxCredit",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Tax credit of investment",
        "label": "Investment Tax Credit",
        "documentation": "The amount deducted from an entities' taxes, reflecting a percentage of an amount invested in certain assets spread over the useful life of those assets; includes deferred investment tax credits."
       }
      }
     },
     "auth_ref": [
      "r147"
     ]
    },
    "abvc_IssuanceOfPrefundedWarrant": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "IssuanceOfPrefundedWarrant",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Issuance of pre-funded warrant",
        "documentation": "Represents the amount of issuance of pre-funded warrant.",
        "label": "Issuance Of Prefunded Warrant"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_IssuanceOfStockValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "IssuanceOfStockValue",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Total cash amount",
        "documentation": "The value of Common stock newly issued. for example : newly issued shares means any common shares issued pursuant to the primary share purchases.",
        "label": "Issuance Of Stock Value"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_JIANGSMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "JIANGSMember",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Jiangs [Member]",
        "verboseLabel": "JIANGS [Member]",
        "label": "JIANGSMember"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_KeypointMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "KeypointMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Keypoint [Member]",
        "label": "Keypoint Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_KeypointTechnologyLtdtheKeypointMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "KeypointTechnologyLtdtheKeypointMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Keypoint Technology Ltd. (the \u201cKeypoint\u2019) [Member]",
        "label": "Keypoint Technology Ltdthe Keypoint Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_KimhoConsultantsCoLtdtheKimhoMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "KimhoConsultantsCoLtdtheKimhoMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Kimho Consultants Co., Ltd. (the \u201cKimho\u201d) [Member]",
        "label": "Kimho Consultants Co Ltdthe Kimho Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_KimhoConsultantsCoLtdtheKimhoOneMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "KimhoConsultantsCoLtdtheKimhoOneMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Kimho Consultants Co., Ltd. (the \u201cKimho\u201d) One [Member]",
        "label": "Kimho Consultants Co Ltdthe Kimho One Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LBGUSAInctheLBGUSAMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LBGUSAInctheLBGUSAMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "LBG USA, Inc. (the \u201cLBG USA\u201d) [Member]",
        "label": "LBGUSAIncthe LBGUSAMember"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LBGUSAMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LBGUSAMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "LBG USA [Member]",
        "label": "LBGUSAMember"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LabourPensionFundPercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LabourPensionFundPercentage",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Labor pension fund percentage",
        "documentation": "Percentage of labour pension fund. for example : for the existing and new subscribers who are within the new basic wage cap of INR 15 000, the employer contributes an amount equal to 8.33% of the basic wage to the EPS fund and the central government contributes a subsidy of 1.16% of the salary into the EPS.",
        "label": "Labour Pension Fund Percentage"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LandAndLandImprovements": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LandAndLandImprovements",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/PropertyandEquipmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Land value",
        "label": "Land and Land Improvements",
        "documentation": "Amount before accumulated depreciation and depletion of real estate held for productive use and additions or improvements to real estate held for productive use, examples include, but are not limited to, walkways, driveways, fences, and parking lots. Excludes land held for sale."
       }
      }
     },
     "auth_ref": [
      "r801"
     ]
    },
    "us-gaap_LandMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LandMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Land [Member]",
        "label": "Land [Member]",
        "documentation": "Part of earth's surface not covered by water."
       }
      }
     },
     "auth_ref": [
      "r846"
     ]
    },
    "us-gaap_LeaseContractualTermAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LeaseContractualTermAxis",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOperatingLeaseshaveRemainingLeaseTermsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Lease Contractual Term [Axis]",
        "documentation": "Information by contractual term of lease arrangement."
       }
      }
     },
     "auth_ref": [
      "r788"
     ]
    },
    "us-gaap_LeaseCostTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LeaseCostTableTextBlock",
     "presentation": [
      "http://metuboutique.com/role/LeaseTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Company\u2019s Lease Expenses",
        "verboseLabel": "Schedule of Operating Lease Arrangements",
        "label": "Lease, Cost [Table Text Block]",
        "documentation": "Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income."
       }
      }
     },
     "auth_ref": [
      "r887"
     ]
    },
    "abvc_LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsLineItems",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOperatingLeaseshaveRemainingLeaseTermsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Lease (Details) - Schedule of Operating Leases have Remaining Lease Terms [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LeaseDetailsScheduleofOperatingLeaseshaveRemainingLeaseTermsTable",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOperatingLeaseshaveRemainingLeaseTermsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Lease (Details) - Schedule of Operating Leases have Remaining Lease Terms [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LeasesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LeasesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Lease [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LegalFees": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LegalFees",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Legal fees (in Dollars)",
        "label": "Legal Fees",
        "documentation": "The amount of expense provided in the period for legal costs incurred on or before the balance sheet date pertaining to resolved, pending or threatened litigation, including arbitration and mediation proceedings."
       }
      }
     },
     "auth_ref": [
      "r139"
     ]
    },
    "us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LesseeOperatingLeaseLiabilityMaturityTableTextBlock",
     "presentation": [
      "http://metuboutique.com/role/LeaseTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Minimum Future Annual Payments Under Non-Cancellable Leases",
        "verboseLabel": "Schedule of Minimum Future Annual Payments under Non-Cancellable Leases",
        "label": "Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]",
        "documentation": "Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position."
       }
      }
     },
     "auth_ref": [
      "r888"
     ]
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LesseeOperatingLeaseLiabilityPaymentsDue",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total future minimum lease payments, undiscounted",
        "label": "Lessee, Operating Lease, Liability, to be Paid",
        "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease."
       }
      }
     },
     "auth_ref": [
      "r523"
     ]
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable": {
       "parentTag": "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2023 (excluding nine months ended September 30, 2023)",
        "label": "Lessee, Operating Lease, Liability, to be Paid, Year One",
        "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in next fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach)."
       }
      }
     },
     "auth_ref": [
      "r523"
     ]
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LesseeOperatingLeaseLiabilityPaymentsDueYearFour",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable": {
       "parentTag": "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2026",
        "label": "Lessee, Operating Lease, Liability, to be Paid, Year Four",
        "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in fourth fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach)."
       }
      }
     },
     "auth_ref": [
      "r523"
     ]
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LesseeOperatingLeaseLiabilityPaymentsDueYearThree",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable": {
       "parentTag": "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2025",
        "label": "Lessee, Operating Lease, Liability, to be Paid, Year Three",
        "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in third fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach)."
       }
      }
     },
     "auth_ref": [
      "r523"
     ]
    },
    "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LesseeOperatingLeaseLiabilityPaymentsDueYearTwo",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable": {
       "parentTag": "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2024",
        "label": "Lessee, Operating Lease, Liability, to be Paid, Year Two",
        "documentation": "Amount of lessee's undiscounted obligation for lease payment for operating lease to be paid in second fiscal year following current fiscal year. Excludes interim and annual periods when interim periods are reported from current statement of financial position date (rolling approach)."
       }
      }
     },
     "auth_ref": [
      "r523"
     ]
    },
    "us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LesseeOperatingLeaseLiabilityUndiscountedExcessAmount",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Less: Imputed interest",
        "label": "Lessee, Operating Lease, Liability, Undiscounted Excess Amount",
        "documentation": "Amount of lessee's undiscounted obligation for lease payments in excess of discounted obligation for lease payments for operating lease."
       }
      }
     },
     "auth_ref": [
      "r523"
     ]
    },
    "us-gaap_LesseeOperatingLeasesTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LesseeOperatingLeasesTextBlock",
     "presentation": [
      "http://metuboutique.com/role/Lease"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "LEASE",
        "label": "Lessee, Operating Leases [Text Block]",
        "documentation": "The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability."
       }
      }
     },
     "auth_ref": [
      "r518"
     ]
    },
    "us-gaap_Liabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "Liabilities",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total Liabilities",
        "label": "Liabilities",
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future."
       }
      }
     },
     "auth_ref": [
      "r27",
      "r265",
      "r337",
      "r359",
      "r360",
      "r361",
      "r362",
      "r363",
      "r364",
      "r365",
      "r366",
      "r367",
      "r482",
      "r485",
      "r486",
      "r499",
      "r641",
      "r750",
      "r781",
      "r840",
      "r893",
      "r894"
     ]
    },
    "us-gaap_LiabilitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LiabilitiesAbstract",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOperatingLeaseArrangementsTable",
      "http://metuboutique.com/role/ScheduleofOperatingLeaseshaveRemainingLeaseTermsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "LIABILITIES",
        "label": "Liabilities [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LiabilitiesAndStockholdersEquity": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LiabilitiesAndStockholdersEquity",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total Liabilities and Equity",
        "label": "Liabilities and Equity",
        "documentation": "Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any."
       }
      }
     },
     "auth_ref": [
      "r129",
      "r173",
      "r574",
      "r769",
      "r819",
      "r832",
      "r885"
     ]
    },
    "us-gaap_LiabilitiesCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LiabilitiesCurrent",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet",
      "http://metuboutique.com/role/ScheduleofBalanceSheetTable",
      "http://metuboutique.com/role/ScheduleofBalanceSheetTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total Current Liabilities",
        "terseLabel": "Current Liabilities",
        "label": "Liabilities, Current",
        "documentation": "Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r29",
      "r225",
      "r265",
      "r337",
      "r359",
      "r360",
      "r361",
      "r362",
      "r363",
      "r364",
      "r365",
      "r366",
      "r367",
      "r482",
      "r485",
      "r486",
      "r499",
      "r769",
      "r840",
      "r893",
      "r894"
     ]
    },
    "us-gaap_LiabilitiesCurrentAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LiabilitiesCurrentAbstract",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Current Liabilities",
        "label": "Liabilities, Current [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LiabilitiesNoncurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LiabilitiesNoncurrent",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofBalanceSheetTable",
      "http://metuboutique.com/role/ScheduleofBalanceSheetTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Non-current Liabilities",
        "verboseLabel": "Noncurrent Liabilities",
        "label": "Liabilities, Noncurrent",
        "documentation": "Amount of obligation due after one year or beyond the normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r23",
      "r116",
      "r117",
      "r118",
      "r122",
      "r265",
      "r337",
      "r359",
      "r360",
      "r361",
      "r362",
      "r363",
      "r364",
      "r365",
      "r366",
      "r367",
      "r482",
      "r485",
      "r486",
      "r499",
      "r840",
      "r893",
      "r894"
     ]
    },
    "abvc_LindGlobalFundIILPLindMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LindGlobalFundIILPLindMember",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Lind Global Fund II, LP (\u201cLind\u201d) [Member]",
        "label": "Lind Global Fund IILPLind Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LindGlobalFundIIMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LindGlobalFundIIMember",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Lind Global Fund II [Member]",
        "label": "Lind Global Fund IIMember"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LionArtsPromotionInctheLionArtsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LionArtsPromotionInctheLionArtsMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Lion Arts Promotion Inc. (the \u201cLion Arts\u201d) [Member]",
        "label": "Lion Arts Promotion Incthe Lion Arts Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LionGeneCorporationtheLionGeneMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LionGeneCorporationtheLionGeneMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "LionGene Corporation (the \u201cLionGene\u201d)\t[Member]",
        "label": "Lion Gene Corporationthe Lion Gene Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LoanAgreement": {
     "xbrltype": "durationItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LoanAgreement",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loan agreement",
        "label": "Loan Agreement"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LoanAgreementAndNoteAmountNotExceeding": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LoanAgreementAndNoteAmountNotExceeding",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loan agreement and note amount not exceeding",
        "documentation": "The company pursuant to the  loan agreement and note amount not exceeding.",
        "label": "Loan Agreement And Note Amount Not Exceeding"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LoanAgreementMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LoanAgreementMember",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loan Agreement [Member]",
        "label": "Loan Agreement Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LoanAmout": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LoanAmout",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loan amount",
        "documentation": "Short-Term financing which is expected to be paid back relatively quickly, such as by a subsequent longer-term loan. Also called swing loan or bridge financing.",
        "label": "Loan Amout"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LoanFromPaycheckProtectionProgram": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LoanFromPaycheckProtectionProgram",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loan from paycheck protection program",
        "documentation": "Amount of loan from paycheck protection program. for example : this program provides small businesses with funds to pay up to 8 weeks of payroll costs including benefits. Funds can also be used to pay interest on mortgages, rent, and utilities.",
        "label": "Loan From Paycheck Protection Program"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LoanFromPaycheckProtectionPrograms": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LoanFromPaycheckProtectionPrograms",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loan from paycheck protection programs",
        "documentation": "Loan from pay check protection program.",
        "label": "Loan From Paycheck Protection Programs"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LoansAndLeasesReceivableRelatedParties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LoansAndLeasesReceivableRelatedParties",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loan agreement amount",
        "label": "Loans and Leases Receivable, Related Parties",
        "documentation": "For an unclassified balance sheet, reflects the carrying amount of unpaid loan amounts due from related parties at the balance sheet date."
       }
      }
     },
     "auth_ref": [
      "r105",
      "r111"
     ]
    },
    "us-gaap_LoansPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LoansPayable",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/CollaborativeAgreementsDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loan amount",
        "verboseLabel": "Outstanding loan balance",
        "netLabel": "Total loan amount",
        "label": "Loans Payable",
        "documentation": "Including the current and noncurrent portions, aggregate carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer)."
       }
      }
     },
     "auth_ref": [
      "r23",
      "r171",
      "r904"
     ]
    },
    "us-gaap_LoansPayableAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LoansPayableAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Bank Loans [ Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable": {
       "parentTag": "us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Thereafter",
        "label": "Long-Term Debt, Maturities, Repayments of Principal in Rolling after Year Five",
        "documentation": "Amount of long-term debt payable, sinking fund requirements, and other securities issued that are redeemable by holder at fixed or determinable prices and dates maturing after the fifth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date."
       }
      }
     },
     "auth_ref": [
      "r821"
     ]
    },
    "us-gaap_LongTermDebtMaturityDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LongTermDebtMaturityDate",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Maturity date",
        "label": "Long-Term Debt, Maturity Date",
        "documentation": "Maturity date of long-term debt, in YYYY-MM-DD format."
       }
      }
     },
     "auth_ref": [
      "r884"
     ]
    },
    "us-gaap_LongTermDebtPercentageBearingVariableInterestRate": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LongTermDebtPercentageBearingVariableInterestRate",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest rate percentage",
        "label": "Long-Term Debt, Percentage Bearing Variable Interest, Percentage Rate",
        "documentation": "The interest rate applicable to the portion of the carrying amount of long-term borrowings outstanding as of the balance sheet date, including current maturities, which accrues interest at a rate subject to change from time to time."
       }
      }
     },
     "auth_ref": [
      "r30"
     ]
    },
    "us-gaap_LongTermDebtTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LongTermDebtTextBlock",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestments"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "LONG-TERM INVESTMENTS",
        "label": "Long-Term Debt [Text Block]",
        "documentation": "The entire disclosure for long-term debt."
       }
      }
     },
     "auth_ref": [
      "r155"
     ]
    },
    "abvc_LongTermEquityInvestmentPolicy": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LongTermEquityInvestmentPolicy",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Long-term Equity Investment",
        "documentation": "Disclosure of accounting policy for long-term equity investment.",
        "label": "Long Term Equity Investment Policy"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LongTermInvestments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LongTermInvestments",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Assets",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Long-term investments",
        "label": "Long-Term Investments",
        "documentation": "The total amount of investments that are intended to be held for an extended period of time (longer than one operating cycle)."
       }
      }
     },
     "auth_ref": [
      "r228"
     ]
    },
    "us-gaap_LongTermInvestmentsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LongTermInvestmentsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Term Investments [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LongTermInvestmentsDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LongTermInvestmentsDetailsLineItems",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Term Investments (Details) [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesLineItems",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable",
      "http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Term Investments (Details) - Schedule of Extent the Investee Relies [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LongTermInvestmentsDetailsScheduleofExtenttheInvesteeReliesTable",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable",
      "http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Term Investments (Details) - Schedule of Extent the Investee Relies [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LongTermInvestmentsDetailsScheduleofLongTermInvestmentLineItems",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable",
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Term Investments (Details) - Schedule of Long-Term Investment [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LongTermInvestmentsDetailsScheduleofLongTermInvestmentTable",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable",
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Term Investments (Details) - Schedule of Long-Term Investment [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeLineItems",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable",
      "http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LongTermInvestmentsDetailsScheduleofOwnershipPercentagesofEachInvesteeTable",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable",
      "http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Term Investments (Details) - Schedule of Ownership Percentages of Each Investee [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LongTermInvestmentsDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LongTermInvestmentsDetailsTable",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Term Investments (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LongTermLineOfCredit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "LongTermLineOfCredit",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Outstanding loan balance",
        "label": "Long-Term Line of Credit, Noncurrent",
        "documentation": "The carrying value as of the balance sheet date of the noncurrent portion of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement."
       }
      }
     },
     "auth_ref": [
      "r33",
      "r67",
      "r68"
     ]
    },
    "abvc_LossPerShareAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LossPerShareAbstract",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflosspershareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loss per share",
        "label": "Loss Per Share Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LossPerShareBasic": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LossPerShareBasic",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflosspershareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "-Basic",
        "documentation": "Loss per share basic.",
        "label": "Loss Per Share Basic"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LossPerShareDetailsScheduleofLossPerShareLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LossPerShareDetailsScheduleofLossPerShareLineItems",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofLossPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Loss Per Share [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LossPerShareDetailsScheduleofLossPerShareTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LossPerShareDetailsScheduleofLossPerShareTable",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofLossPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loss Per Share (Details) - Schedule of Loss Per Share [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LossPerShareDetailsScheduleoflosspershareLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LossPerShareDetailsScheduleoflosspershareLineItems",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflosspershareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Loss Per Share [Abstract]",
        "label": "Loss Per Share Details Scheduleoflosspershare Line Items"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LossPerShareDetailsScheduleoflosspershareTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LossPerShareDetailsScheduleoflosspershareTable",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflosspershareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loss Per Share (Details) - Schedule of loss per share [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_LossPerShareDiluted": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "LossPerShareDiluted",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflosspershareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "-Diluted",
        "documentation": "Loss per share diluted.",
        "label": "Loss Per Share Diluted"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_MachineryAndEquipmentMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "MachineryAndEquipmentMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable0",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Machinery and equipment [Member]",
        "label": "Machinery and Equipment [Member]",
        "documentation": "Tangible personal property used to produce goods and services, including, but is not limited to, tools, dies and molds, computer and office equipment."
       }
      }
     },
     "auth_ref": []
    },
    "srt_MaximumMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "MaximumMember",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Maximum [Member]",
        "label": "Maximum [Member]",
        "documentation": "Upper limit of the provided range."
       }
      }
     },
     "auth_ref": [
      "r355",
      "r356",
      "r357",
      "r358",
      "r422",
      "r544",
      "r589",
      "r633",
      "r634",
      "r701",
      "r704",
      "r707",
      "r708",
      "r711",
      "r739",
      "r740",
      "r752",
      "r760",
      "r764",
      "r770",
      "r844",
      "r895",
      "r896",
      "r897",
      "r898",
      "r899",
      "r900"
     ]
    },
    "abvc_MergerAgreementMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "MergerAgreementMember",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Merger Agreement [Member]",
        "label": "Merger Agreement Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_MilestonePayments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "MilestonePayments",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Milestone payment",
        "documentation": "Milestone payments.",
        "label": "Milestone Payments"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_MilestonePaymentsRoyaltyPercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "MilestonePaymentsRoyaltyPercentage",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Milestone payments royalty percentage",
        "documentation": "Milestone payments royalty percentage.",
        "label": "Milestone Payments Royalty Percentage"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_MilestoneRegulatoryPaymentAmountPeriod": {
     "xbrltype": "durationItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "MilestoneRegulatoryPaymentAmountPeriod",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Milestone regulatory payment amount period",
        "documentation": "Milestone Regulatory Payment Amount Period.",
        "label": "Milestone Regulatory Payment Amount Period"
       }
      }
     },
     "auth_ref": []
    },
    "srt_MinimumMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "MinimumMember",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Minimum [Member]",
        "label": "Minimum [Member]",
        "documentation": "Lower limit of the provided range."
       }
      }
     },
     "auth_ref": [
      "r355",
      "r356",
      "r357",
      "r358",
      "r422",
      "r544",
      "r589",
      "r633",
      "r634",
      "r701",
      "r704",
      "r707",
      "r708",
      "r711",
      "r739",
      "r740",
      "r752",
      "r760",
      "r764",
      "r770",
      "r844",
      "r895",
      "r896",
      "r897",
      "r898",
      "r899",
      "r900"
     ]
    },
    "us-gaap_MinorityInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "MinorityInterest",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Noncontrolling interest",
        "label": "Equity, Attributable to Noncontrolling Interest",
        "documentation": "Amount of equity (deficit) attributable to noncontrolling interest. Excludes temporary equity."
       }
      }
     },
     "auth_ref": [
      "r40",
      "r172",
      "r265",
      "r337",
      "r359",
      "r361",
      "r362",
      "r363",
      "r366",
      "r367",
      "r499",
      "r573",
      "r645"
     ]
    },
    "us-gaap_MortgageNotesPayableDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "MortgageNotesPayableDisclosureTextBlock",
     "presentation": [
      "http://metuboutique.com/role/NotesPayable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "NOTES PAYABLE",
        "label": "Mortgage Notes Payable Disclosure [Text Block]",
        "documentation": "The entire disclosure for mortgage notes payable."
       }
      }
     },
     "auth_ref": []
    },
    "abvc_NTMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "NTMember",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "NT [Member]",
        "label": "NTMember"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_NetCashProvidedByUsedInFinancingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NetCashProvidedByUsedInFinancingActivities",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net cash provided by financing activities",
        "label": "Net Cash Provided by (Used in) Financing Activities",
        "documentation": "Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit."
       }
      }
     },
     "auth_ref": [
      "r258"
     ]
    },
    "us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NetCashProvidedByUsedInFinancingActivitiesAbstract",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cash flows from financing activities",
        "label": "Net Cash Provided by (Used in) Financing Activities [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_NetCashProvidedByUsedInInvestingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NetCashProvidedByUsedInInvestingActivities",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net cash used in investing activities",
        "label": "Net Cash Provided by (Used in) Investing Activities",
        "documentation": "Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets."
       }
      }
     },
     "auth_ref": [
      "r258"
     ]
    },
    "us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NetCashProvidedByUsedInInvestingActivitiesAbstract",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cash flows from investing activities",
        "label": "Net Cash Provided by (Used in) Investing Activities [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_NetCashProvidedByUsedInOperatingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NetCashProvidedByUsedInOperatingActivities",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow",
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net cash used in operating activities",
        "terseLabel": "Net cash outflows operating activities (in Dollars)",
        "label": "Net Cash Provided by (Used in) Operating Activities",
        "documentation": "Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities."
       }
      }
     },
     "auth_ref": [
      "r145",
      "r146",
      "r147"
     ]
    },
    "us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NetCashProvidedByUsedInOperatingActivitiesAbstract",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cash flows from operating activities",
        "label": "Net Cash Provided by (Used in) Operating Activities [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_NetIncomeLoss": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NetIncomeLoss",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_ComprehensiveIncomeNetOfTax",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net loss attributed to ABVC and subsidiaries",
        "label": "Net Income (Loss) Attributable to Parent",
        "documentation": "The portion of profit or loss for the period, net of income taxes, which is attributable to the parent."
       }
      }
     },
     "auth_ref": [
      "r135",
      "r147",
      "r179",
      "r223",
      "r243",
      "r245",
      "r250",
      "r265",
      "r275",
      "r277",
      "r278",
      "r280",
      "r281",
      "r285",
      "r286",
      "r294",
      "r307",
      "r316",
      "r320",
      "r322",
      "r337",
      "r359",
      "r360",
      "r361",
      "r362",
      "r363",
      "r364",
      "r365",
      "r366",
      "r367",
      "r497",
      "r499",
      "r582",
      "r666",
      "r690",
      "r691",
      "r751",
      "r779",
      "r840"
     ]
    },
    "us-gaap_NetIncomeLossAttributableToNoncontrollingInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NetIncomeLossAttributableToNoncontrollingInterest",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_NetIncomeLoss",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Net loss attributable to noncontrolling interests",
        "label": "Net Income (Loss) Attributable to Noncontrolling Interest",
        "documentation": "Amount of Net Income (Loss) attributable to noncontrolling interest."
       }
      }
     },
     "auth_ref": [
      "r92",
      "r167",
      "r243",
      "r245",
      "r285",
      "r286",
      "r581",
      "r811"
     ]
    },
    "us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NetIncomeLossAvailableToCommonStockholdersBasic",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofLossPerShareTable",
      "http://metuboutique.com/role/ScheduleofStatementofOperationTable",
      "http://metuboutique.com/role/ScheduleofStatementofOperationTable0",
      "http://metuboutique.com/role/ScheduleoflosspershareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Net loss",
        "verboseLabel": "Net loss attributable to ABVC\u2019s common stockholders",
        "netLabel": "Net loss attributable to ABVC\u2019s common stockholders (in Dollars)",
        "label": "Net Income (Loss) Available to Common Stockholders, Basic",
        "documentation": "Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders."
       }
      }
     },
     "auth_ref": [
      "r255",
      "r277",
      "r278",
      "r280",
      "r281",
      "r289",
      "r290",
      "r295",
      "r298",
      "r307",
      "r316",
      "r320",
      "r322",
      "r751"
     ]
    },
    "abvc_NetLossPerShareAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "NetLossPerShareAbstract",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Net loss per share:",
        "label": "Net Loss Per Share Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NewAccountingPronouncementsPolicyPolicyTextBlock",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Recent Accounting Pronouncements",
        "label": "New Accounting Pronouncements, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact."
       }
      }
     },
     "auth_ref": []
    },
    "abvc_NonMarketableCostMethodInvestmentsNetAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "NonMarketableCostMethodInvestmentsNetAbstract",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Non-marketable Cost Method Investments, net",
        "label": "Non Marketable Cost Method Investments Net Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_NonMarketableCostMethodInvestmentsNetAbstract0": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "NonMarketableCostMethodInvestmentsNetAbstract0",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Non-marketable Cost Method Investments, net",
        "label": "Non Marketable Cost Method Investments Net Abstract0"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_NoncashInvestingAndFinancingItemsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NoncashInvestingAndFinancingItemsAbstract",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Non-cash financing and investing activities",
        "label": "Noncash Investing and Financing Items [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_NoncontrollingInterestMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NoncontrollingInterestMember",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Non controlling Interest",
        "label": "Noncontrolling Interest [Member]",
        "documentation": "This element represents that portion of equity (net assets) in a subsidiary not attributable, directly or indirectly, to the parent. A noncontrolling interest is sometimes called a minority interest."
       }
      }
     },
     "auth_ref": [
      "r88",
      "r412",
      "r822",
      "r823",
      "r824",
      "r914"
     ]
    },
    "abvc_NonmarketableCostMethodInvestmentsNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "NonmarketableCostMethodInvestmentsNet",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable",
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Non-marketable Cost Method Investments, net",
        "documentation": "This item represents the total non marketable cost method investments net included in earnings for the period as a result of selling marketable securities categorized as trading, available-for-sale, or held-to-maturity and any gains or losses realized during the period from the sale of investments accounted for under the cost method of accounting and/or investments that are separately or otherwise not categorized as trading, available-for-sale, or held-to-maturity. Additionally, this item would include any losses recognized for other than temporary impairments (OTTI) of the subject investments in debt and equity securities.",
        "label": "Nonmarketable Cost Method Investments Net"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_NonoperatingIncomeExpenseAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NonoperatingIncomeExpenseAbstract",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other income (expense)",
        "label": "Nonoperating Income (Expense) [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_NotesPayableAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "NotesPayableAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Notes Payable [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_NumeratorAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "NumeratorAbstract",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofLossPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Numerator:",
        "label": "Numerator Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_NumeratorAbstract1": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "NumeratorAbstract1",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflosspershareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Numerator:",
        "label": "Numerator Abstract1"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_OfficeEquipmentMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OfficeEquipmentMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable0",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Office equipment [Member]",
        "label": "Office Equipment [Member]",
        "documentation": "Tangible personal property used in an office setting. Examples include, but are not limited to, computers, copiers and fax machine."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_OperatingExpenses": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OperatingExpenses",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_OperatingIncomeLoss",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total operating expenses",
        "label": "Operating Expenses",
        "documentation": "Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_OperatingExpensesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OperatingExpensesAbstract",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operating expenses",
        "label": "Operating Expenses [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_OperatingIncomeLoss": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OperatingIncomeLoss",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Loss from operations",
        "label": "Operating Income (Loss)",
        "documentation": "The net result for the period of deducting operating expenses from operating revenues."
       }
      }
     },
     "auth_ref": [
      "r307",
      "r316",
      "r320",
      "r322",
      "r751"
     ]
    },
    "us-gaap_OperatingLeaseExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OperatingLeaseExpense",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofCompanysLeaseExpensesTable",
      "http://metuboutique.com/role/ScheduleofLeaseExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operating lease expenses",
        "label": "Operating Lease, Expense",
        "documentation": "Amount of operating lease expense. Excludes sublease income."
       }
      }
     },
     "auth_ref": [
      "r886"
     ]
    },
    "us-gaap_OperatingLeaseLeaseIncomeLeasePayments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OperatingLeaseLeaseIncomeLeasePayments",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofCompanysLeaseExpensesTable",
      "http://metuboutique.com/role/ScheduleofLeaseExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cash paid for amounts included in the measurement of operating lease liabilities",
        "label": "Operating Lease, Lease Income, Lease Payments",
        "documentation": "Amount of operating lease income from lease payments paid and payable to lessor. Excludes variable lease payments not included in measurement of lease receivable."
       }
      }
     },
     "auth_ref": [
      "r303",
      "r527"
     ]
    },
    "us-gaap_OperatingLeaseLeaseIncomeTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OperatingLeaseLeaseIncomeTableTextBlock",
     "presentation": [
      "http://metuboutique.com/role/LeaseTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Operating Leases have Remaining Lease Terms",
        "verboseLabel": "Schedule of Lease Expenses",
        "label": "Operating Lease, Lease Income [Table Text Block]",
        "documentation": "Tabular disclosure of components of income from operating lease."
       }
      }
     },
     "auth_ref": [
      "r303",
      "r526"
     ]
    },
    "abvc_OperatingLeaseLiabilitienoncurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "OperatingLeaseLiabilitienoncurrent",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOperatingLeaseArrangementsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operating lease liabilities (noncurrent)",
        "documentation": "Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.",
        "label": "Operating Lease Liabilitienoncurrent"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_OperatingLeaseLiabilitiescurrents": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "OperatingLeaseLiabilitiescurrents",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOperatingLeaseArrangementsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operating lease liabilities (current)",
        "label": "Operating Lease Liabilitiescurrents"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_OperatingLeaseLiability": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OperatingLeaseLiability",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofDeferredTaxAssetsLiabilityTable",
      "http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operating lease liabilities",
        "label": "Operating Lease, Liability",
        "documentation": "Present value of lessee's discounted obligation for lease payments from operating lease."
       }
      }
     },
     "auth_ref": [
      "r520"
     ]
    },
    "us-gaap_OperatingLeaseLiabilityCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OperatingLeaseLiabilityCurrent",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet",
      "http://metuboutique.com/role/ScheduleofOperatingLeaseshaveRemainingLeaseTermsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operating lease liabilities \u2013 current portion",
        "verboseLabel": "Operating lease liabilities (current)",
        "label": "Operating Lease, Liability, Current",
        "documentation": "Present value of lessee's discounted obligation for lease payments from operating lease, classified as current."
       }
      }
     },
     "auth_ref": [
      "r520"
     ]
    },
    "us-gaap_OperatingLeaseLiabilityNoncurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OperatingLeaseLiabilityNoncurrent",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet",
      "http://metuboutique.com/role/ScheduleofOperatingLeaseshaveRemainingLeaseTermsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operating lease liability \u2013 non-current portion",
        "verboseLabel": "Operating lease liabilities (non-current)",
        "label": "Operating Lease, Liability, Noncurrent",
        "documentation": "Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent."
       }
      }
     },
     "auth_ref": [
      "r520"
     ]
    },
    "us-gaap_OperatingLeaseRightOfUseAsset": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OperatingLeaseRightOfUseAsset",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Assets",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet",
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsUnderNonCancellableLeasesTable",
      "http://metuboutique.com/role/ScheduleofOperatingLeaseshaveRemainingLeaseTermsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operating lease right-of-use assets",
        "verboseLabel": "Present value of future minimum lease payments",
        "label": "Operating Lease, Right-of-Use Asset",
        "documentation": "Amount of lessee's right to use underlying asset under operating lease."
       }
      }
     },
     "auth_ref": [
      "r519"
     ]
    },
    "us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OperatingLeaseRightOfUseAssetAmortizationExpense",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOperatingLeaseArrangementsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operating lease right-of-use assets",
        "label": "Operating Lease, Right-of-Use Asset, Periodic Reduction",
        "documentation": "Amount of periodic reduction over lease term of carrying amount of right-of-use asset from operating lease."
       }
      }
     },
     "auth_ref": [
      "r815"
     ]
    },
    "us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OperatingLeaseWeightedAverageDiscountRatePercent",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofCompanysLeaseExpensesTable",
      "http://metuboutique.com/role/ScheduleofLeaseExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operating leases",
        "label": "Operating Lease, Weighted Average Discount Rate, Percent",
        "documentation": "Weighted average discount rate for operating lease calculated at point in time."
       }
      }
     },
     "auth_ref": [
      "r522",
      "r768"
     ]
    },
    "us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1": {
     "xbrltype": "durationItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OperatingLeaseWeightedAverageRemainingLeaseTerm1",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofCompanysLeaseExpensesTable",
      "http://metuboutique.com/role/ScheduleofLeaseExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operating leases",
        "label": "Operating Lease, Weighted Average Remaining Lease Term",
        "documentation": "Weighted average remaining lease term for operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days."
       }
      }
     },
     "auth_ref": [
      "r521",
      "r768"
     ]
    },
    "abvc_OperatingLeasesFutureMinimumPaymentDue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "OperatingLeasesFutureMinimumPaymentDue",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable": {
       "parentTag": "abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total future minimum lease payments, undiscounted",
        "documentation": "Amount of operating leases future minimum payment due.",
        "label": "Operating Leases Future Minimum Payment Due"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "OperatingLeasesFutureMinimumPaymentDueInFiveYears",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable": {
       "parentTag": "abvc_OperatingLeasesFutureMinimumPaymentDue",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2026",
        "documentation": "Amount of operating leases future minimum payment due in five years.",
        "label": "Operating Leases Future Minimum Payment Due In Five Years"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "OperatingLeasesFutureMinimumPaymentDueInFourYears",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable": {
       "parentTag": "abvc_OperatingLeasesFutureMinimumPaymentDue",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2025",
        "documentation": "Amount of operating leases future minimum payment due in four years.",
        "label": "Operating Leases Future Minimum Payment Due In Four Years"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "OperatingLeasesFutureMinimumPaymentDueInThreeYears",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable": {
       "parentTag": "abvc_OperatingLeasesFutureMinimumPaymentDue",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2024",
        "documentation": "Amount of operating leases future minimum payment due in three years.",
        "label": "Operating Leases Future Minimum Payment Due In Three Years"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "OperatingLeasesFutureMinimumPaymentDueInTwoYears",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable": {
       "parentTag": "abvc_OperatingLeasesFutureMinimumPaymentDue",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2023",
        "documentation": "Amount of operating leases future minimum payment due in two years.",
        "label": "Operating Leases Future Minimum Payment Due In Two Years"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "OperatingLeasesFutureMinimumPaymentDueThereAfter",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2027",
        "documentation": "Amount of operating leases future minimum payment due there after.",
        "label": "Operating Leases Future Minimum Payment Due There After"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_OperatingLeasesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "OperatingLeasesMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOperatingLeaseshaveRemainingLeaseTermsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operating Leases [Member]",
        "label": "Operating Leases Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_OperatingSubleaseIncome": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "OperatingSubleaseIncome",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_OtherNonoperatingIncomeExpense",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operating sublease income",
        "documentation": "Amount of sublease income excluding finance and operating lease expense.",
        "label": "Operating Sublease Income"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_OperatingSubleaseIncomeRelatedParties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "OperatingSubleaseIncomeRelatedParties",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_OtherNonoperatingIncomeExpense",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operating sublease income \u2013 related parties",
        "documentation": "Operating sublease income  from related parties.",
        "label": "Operating Sublease Income Related Parties"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Organization and Description of Business [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_OrganizationandDescriptionofBusinessDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "OrganizationandDescriptionofBusinessDetailsLineItems",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Organization and Description of Business (Details) [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_OrganizationandDescriptionofBusinessDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "OrganizationandDescriptionofBusinessDetailsTable",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Organization and Description of Business (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_OtherAssetsMiscellaneousNoncurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OtherAssetsMiscellaneousNoncurrent",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofDeferredTaxAssetsLiabilityTable",
      "http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Operating lease assets",
        "label": "Other Assets, Miscellaneous, Noncurrent",
        "documentation": "Amount of other miscellaneous assets expected to be realized or consumed after one year or normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_ComprehensiveIncomeNetOfTax",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Foreign currency translation adjustment",
        "label": "Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax",
        "documentation": "Amount of tax expense (benefit), after reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature."
       }
      }
     },
     "auth_ref": [
      "r4",
      "r6",
      "r504",
      "r512"
     ]
    },
    "us-gaap_OtherCostOfOperatingRevenue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OtherCostOfOperatingRevenue",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofRevenueDuefromRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Revenue - related parties",
        "label": "Other Cost of Operating Revenue",
        "documentation": "Other costs incurred during the reporting period related to other revenue generating activities."
       }
      }
     },
     "auth_ref": [
      "r138"
     ]
    },
    "us-gaap_OtherDeferredCostsGross": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OtherDeferredCostsGross",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofDeferredTaxAssetsLiabilityTable",
      "http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Deferred tax assets, Gross",
        "label": "Other Deferred Costs, Gross",
        "documentation": "Gross amount of other deferred costs capitalized at the end of the reporting period. Does not include deferred finance costs or deferred acquisition costs of insurance companies."
       }
      }
     },
     "auth_ref": [
      "r802"
     ]
    },
    "us-gaap_OtherIncome": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OtherIncome",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_OtherNonoperatingIncomeExpense",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other (expense) income",
        "label": "Other Income",
        "documentation": "Amount of revenue and income classified as other."
       }
      }
     },
     "auth_ref": [
      "r587",
      "r668",
      "r713",
      "r714",
      "r715"
     ]
    },
    "us-gaap_OtherLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OtherLiabilities",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Amount received",
        "verboseLabel": "Due from rgene amounted",
        "label": "Other Liabilities",
        "documentation": "Amount of liabilities classified as other."
       }
      }
     },
     "auth_ref": [
      "r109",
      "r566",
      "r637",
      "r638",
      "r781",
      "r909"
     ]
    },
    "us-gaap_OtherLiabilitiesCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OtherLiabilitiesCurrent",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Due to related parties",
        "label": "Other Liabilities, Current",
        "documentation": "Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r28",
      "r769"
     ]
    },
    "us-gaap_OtherNoncashIncomeExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OtherNoncashIncomeExpense",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0,
       "order": 10.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Other non-cash expenses",
        "label": "Other Noncash Income (Expense)",
        "documentation": "Amount of income (expense) included in net income that results in no cash inflow (outflow), classified as other."
       }
      }
     },
     "auth_ref": [
      "r147"
     ]
    },
    "us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OtherNoncashInvestingAndFinancingItemsAbstract",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cash paid during the year for:",
        "label": "Other Noncash Investing and Financing Items [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_OtherNonoperatingIncomeExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OtherNonoperatingIncomeExpense",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total other (expense) income",
        "label": "Other Nonoperating Income (Expense)",
        "documentation": "Amount of income (expense) related to nonoperating activities, classified as other."
       }
      }
     },
     "auth_ref": [
      "r142"
     ]
    },
    "us-gaap_OtherNotesPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OtherNotesPayable",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/NotesPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Balance due amount",
        "label": "Other Notes Payable",
        "documentation": "Amount of long-term notes payable classified as other."
       }
      }
     },
     "auth_ref": [
      "r23",
      "r171",
      "r904"
     ]
    },
    "us-gaap_OtherReceivableAfterAllowanceForCreditLossNoncurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OtherReceivableAfterAllowanceForCreditLossNoncurrent",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Assets",
       "weight": 1.0,
       "order": 9.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Due from related parties \u2013 non-current",
        "label": "Other Receivable, after Allowance for Credit Loss, Noncurrent",
        "documentation": "Amount, after allowance for credit loss, of receivable classified as other and noncurrent."
       }
      }
     },
     "auth_ref": [
      "r802"
     ]
    },
    "us-gaap_OtherReceivables": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OtherReceivables",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accounts receivable due from related parties",
        "verboseLabel": "Other receivables",
        "label": "Other Receivables",
        "documentation": "Amount due from parties in nontrade transactions, classified as other."
       }
      }
     },
     "auth_ref": [
      "r236",
      "r652"
     ]
    },
    "us-gaap_OtherReceivablesNetCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OtherReceivablesNetCurrent",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable",
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Due from related party \u2013 current",
        "verboseLabel": "Due from related parties - current",
        "netLabel": "Rgene",
        "label": "Due from rgene amounted",
        "documentation": "Amount, after allowance, of receivables classified as other, due within one year or the operating cycle, if longer."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_OtherResearchAndDevelopmentExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OtherResearchAndDevelopmentExpense",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Research and development expense",
        "label": "Other Research and Development Expense",
        "documentation": "Amount of other research and development expense."
       }
      }
     },
     "auth_ref": [
      "r874"
     ]
    },
    "us-gaap_OtherTaxExpenseBenefit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "OtherTaxExpenseBenefit",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofIncomeTaxExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Total provision for (benefit from) income taxes",
        "label": "Other Tax Expense (Benefit)",
        "documentation": "Amount of other income tax expense (benefit)."
       }
      }
     },
     "auth_ref": [
      "r266",
      "r875",
      "r879"
     ]
    },
    "abvc_OtherThanTemporaryImpairmentPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "OtherThanTemporaryImpairmentPolicyTextBlock",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other-Than-Temporary Impairment",
        "documentation": "Disclosure of accounting policy for other than temporary impairment.",
        "label": "Other Than Temporary Impairment Policy Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_OutstandingAdvanceFromRelatedParty": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "OutstandingAdvanceFromRelatedParty",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Outstanding advance",
        "documentation": "Amount of outstanding advance from related party.",
        "label": "Outstanding Advance From Related Party"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_OutstandingBalance": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "OutstandingBalance",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Outstanding balance",
        "documentation": "Outstanding balance amount.",
        "label": "Outstanding Balance"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_OutstandingPrincipalAndAccruedInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "OutstandingPrincipalAndAccruedInterest",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Outstanding principal and accrued interest",
        "documentation": "Amount of outstanding principal and accrued interest. for example : accrued interest is calculated by multiplying the outstanding balance of a loan by the interest rate. This interest is then compounded on a daily or monthly basis, which increases the total amount owed. The accrued interest is added to the principal balance of the loan, which increases the total amount owed.",
        "label": "Outstanding Principal And Accrued Interest"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_OutstandingPrincipalAndAccruedInterests": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "OutstandingPrincipalAndAccruedInterests",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Outstanding principal and accrued interest",
        "documentation": "Outstanding principal and accrued interest.",
        "label": "Outstanding Principal And Accrued Interests"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_OwnershipPercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "OwnershipPercentage",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Ownership percentage",
        "documentation": "Ownership percentage.",
        "label": "Ownership Percentage"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_PAYCHECKPROTECTIONPROGRAMMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "PAYCHECKPROTECTIONPROGRAMMember",
     "presentation": [
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Paycheck Protection Program [Member]",
        "verboseLabel": "PAYCHECK PROTECTION PROGRAM [Member]",
        "label": "PAYCHECKPROTECTIONPROGRAMMember"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_PaycheckProtectionProgramLoanPayableAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "PaycheckProtectionProgramLoanPayableAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Paycheck Protection Program Loan Payable [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "PaycheckProtectionProgramLoanPayableDetailsLineItems",
     "presentation": [
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Paycheck Protection Program Loan Payable (Details) [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_PaycheckProtectionProgramLoanPayableDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "PaycheckProtectionProgramLoanPayableDetailsTable",
     "presentation": [
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Paycheck Protection Program Loan Payable (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_PaycheckProtectionProgramLoanPayableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "PaycheckProtectionProgramLoanPayableTextBlock",
     "presentation": [
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "PAYCHECK PROTECTION PROGRAM LOAN PAYABLE",
        "documentation": "The entire disclosure of paycheck protection program loan payable.",
        "label": "Paycheck Protection Program Loan Payable Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PaymentsForParticipationLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PaymentsForParticipationLiabilities",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Compensation amount",
        "label": "Payments for Participation Liabilities",
        "documentation": "Cash payments related to participation costs."
       }
      }
     },
     "auth_ref": [
      "r108"
     ]
    },
    "us-gaap_PaymentsForPreviousAcquisition": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PaymentsForPreviousAcquisition",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Purchase price",
        "label": "Payments for Previous Acquisition",
        "documentation": "Cash outflow representing an adjustment to the purchase price of a previous acquisition."
       }
      }
     },
     "auth_ref": [
      "r812"
     ]
    },
    "us-gaap_PaymentsOfStockIssuanceCosts": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PaymentsOfStockIssuanceCosts",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0,
       "order": 8.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Payment for offering costs",
        "label": "Payments of Stock Issuance Costs",
        "documentation": "The cash outflow for cost incurred directly with the issuance of an equity security."
       }
      }
     },
     "auth_ref": [
      "r44"
     ]
    },
    "us-gaap_PaymentsToAcquireInvestments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PaymentsToAcquireInvestments",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Purchase of investments",
        "label": "Payments to Acquire Investments",
        "documentation": "The cash outflow associated with the purchase of all investments (debt, security, other) during the period."
       }
      }
     },
     "auth_ref": [
      "r143"
     ]
    },
    "us-gaap_PaymentsToAcquireLongtermInvestments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PaymentsToAcquireLongtermInvestments",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Increase in prepayment for long-term investments",
        "label": "Payments to Acquire Long-Term Investments",
        "documentation": "The cash outflow for securities or other assets acquired, which qualify for treatment as an investing activity and are to be liquidated, if necessary, beyond the current operating cycle. Includes cash flows from securities classified as trading securities that were acquired for reasons other than sale in the long-term."
       }
      }
     },
     "auth_ref": [
      "r812"
     ]
    },
    "us-gaap_PaymentsToAcquirePropertyPlantAndEquipment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PaymentsToAcquirePropertyPlantAndEquipment",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Purchase of equipment",
        "label": "Payments to Acquire Property, Plant, and Equipment",
        "documentation": "The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets."
       }
      }
     },
     "auth_ref": [
      "r144"
     ]
    },
    "us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Post-retirement and post-employment benefits",
        "label": "Pension and Other Postretirement Plans, Nonpension Benefits, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for plans, other than pension plans, that provide postretirement benefits (including both defined benefit and defined contribution plans). This accounting policy may address (1) the types of plans sponsored by the entity, and the benefits provided by each plan (2) groups that participate in (or are covered by) each plan (3) how plan assets, liabilities and expenses are measured, including the use of any actuaries and (4) significant assumptions used by the entity to value plan assets and liabilities and how such assumptions are derived."
       }
      }
     },
     "auth_ref": [
      "r76",
      "r77",
      "r78"
     ]
    },
    "abvc_PercentageOfAverageAmount": {
     "xbrltype": "percentItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "PercentageOfAverageAmount",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of average amount",
        "documentation": "Percentage of average amount.",
        "label": "Percentage Of Average Amount"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_PercentageOfCashPermium": {
     "xbrltype": "percentItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "PercentageOfCashPermium",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of cash premium",
        "documentation": "Percentage of cash premium.",
        "label": "Percentage Of Cash Permium"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_PercentageOfCommonSharesIssuedAndOutstanding": {
     "xbrltype": "percentItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "PercentageOfCommonSharesIssuedAndOutstanding",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of common shares issued and outstanding",
        "documentation": "Percentage of common shares issued and outstanding.",
        "label": "Percentage Of Common Shares Issued And Outstanding"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PercentageOfDebtHedgedByInterestRateDerivatives",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest rate percentage",
        "label": "Percentage of Debt Hedged by Interest Rate Derivatives",
        "documentation": "Percentage of an entity's outstanding debt that is designated as a hedged item in cash flow, fair value, or net investment hedge."
       }
      }
     },
     "auth_ref": []
    },
    "abvc_PercentageOfIssuedShareCapital": {
     "xbrltype": "percentItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "PercentageOfIssuedShareCapital",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of issued share capital",
        "documentation": "Percentage of issued share capital.",
        "label": "Percentage Of Issued Share Capital"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_PercentageOfMonthlyContributions": {
     "xbrltype": "percentItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "PercentageOfMonthlyContributions",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of monthly contribution",
        "documentation": "Percentage of monthly contribution.",
        "label": "Percentage Of Monthly Contributions"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_PercentageOfOutstandingPrincipalAmount": {
     "xbrltype": "percentItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "PercentageOfOutstandingPrincipalAmount",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of outstanding principal amount",
        "documentation": "Percentage of outstanding principal amount.",
        "label": "Percentage Of Outstanding Principal Amount"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_PercentageOfPaymentsUnderCodevelopmentAgreement": {
     "xbrltype": "percentItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "PercentageOfPaymentsUnderCodevelopmentAgreement",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of payments under co-development agreement",
        "documentation": "Percentage of payments under co-development agreement.",
        "label": "Percentage Of Payments Under Codevelopment Agreement"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_PlacementAgentAgreementDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "PlacementAgentAgreementDescription",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Placement agent agreement, description",
        "documentation": "The entire description placement agent agreement. for example : the role of the placement agent is to help structure the transaction and find potential investors that are willing and able to invest in the offered securities.",
        "label": "Placement Agent Agreement Description"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PlanNameAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PlanNameAxis",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Plan Name [Axis]",
        "documentation": "Information by plan name for share-based payment arrangement."
       }
      }
     },
     "auth_ref": [
      "r848",
      "r849",
      "r850",
      "r851",
      "r852",
      "r853",
      "r854",
      "r855",
      "r856",
      "r857",
      "r858",
      "r859",
      "r860",
      "r861",
      "r862",
      "r863",
      "r864",
      "r865",
      "r866",
      "r867",
      "r868",
      "r869",
      "r870",
      "r871",
      "r872",
      "r873"
     ]
    },
    "us-gaap_PlanNameDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PlanNameDomain",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Plan Name [Domain]",
        "documentation": "Plan name for share-based payment arrangement."
       }
      }
     },
     "auth_ref": [
      "r848",
      "r849",
      "r850",
      "r851",
      "r852",
      "r853",
      "r854",
      "r855",
      "r856",
      "r857",
      "r858",
      "r859",
      "r860",
      "r861",
      "r862",
      "r863",
      "r864",
      "r865",
      "r866",
      "r867",
      "r868",
      "r869",
      "r870",
      "r871",
      "r872",
      "r873"
     ]
    },
    "us-gaap_PostemploymentBenefitPlansPolicy": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PostemploymentBenefitPlansPolicy",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Post-retirement and post-employment benefits",
        "label": "Postemployment Benefit Plans, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for postemployment benefits. Postemployment benefits are benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement, except for: a) benefits provided through a pension or postretirement benefit plan, b) individual deferred compensation arrangements, c) special or contractual termination benefits, and d) stock compensation plans."
       }
      }
     },
     "auth_ref": [
      "r416"
     ]
    },
    "us-gaap_PreferredStockConvertibleConversionPrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PreferredStockConvertibleConversionPrice",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Conversion price (in Dollars per share)",
        "label": "Preferred Stock, Convertible, Conversion Price",
        "documentation": "Per share conversion price of preferred stock."
       }
      }
     },
     "auth_ref": [
      "r399"
     ]
    },
    "us-gaap_PreferredStockParOrStatedValuePerShare": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PreferredStockParOrStatedValuePerShare",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Preferred stock, par value (in Dollars per share)",
        "label": "Preferred Stock, Par or Stated Value Per Share",
        "documentation": "Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer."
       }
      }
     },
     "auth_ref": [
      "r123",
      "r397"
     ]
    },
    "us-gaap_PreferredStockSharesAuthorized": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PreferredStockSharesAuthorized",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Preferred stock, shares authorized",
        "label": "Preferred Stock, Shares Authorized",
        "documentation": "The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws."
       }
      }
     },
     "auth_ref": [
      "r123",
      "r643"
     ]
    },
    "us-gaap_PreferredStockSharesIssued": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PreferredStockSharesIssued",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Preferred stock, shares issued",
        "label": "Preferred Stock, Shares Issued",
        "documentation": "Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt."
       }
      }
     },
     "auth_ref": [
      "r123",
      "r397"
     ]
    },
    "us-gaap_PreferredStockSharesOutstanding": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PreferredStockSharesOutstanding",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Preferred stock, shares outstanding",
        "label": "Preferred Stock, Shares Outstanding",
        "documentation": "Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased."
       }
      }
     },
     "auth_ref": [
      "r123",
      "r643",
      "r664",
      "r914",
      "r915"
     ]
    },
    "us-gaap_PreferredStockValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PreferredStockValue",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Preferred Stock Value",
        "label": "Preferred Stock, Value, Issued",
        "documentation": "Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity."
       }
      }
     },
     "auth_ref": [
      "r123",
      "r570",
      "r769"
     ]
    },
    "us-gaap_PrepaidExpenseAndOtherAssetsCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PrepaidExpenseAndOtherAssetsCurrent",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0,
       "order": 7.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Prepaid expenses and other current assets",
        "label": "Prepaid Expense and Other Assets, Current",
        "documentation": "Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r808"
     ]
    },
    "us-gaap_PrepaidExpenseNoncurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PrepaidExpenseNoncurrent",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Assets",
       "weight": 1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Prepaid expenses \u2013 non-current",
        "label": "Prepaid Expense, Noncurrent",
        "documentation": "Sum of the carrying amounts as of the balance sheet date of amounts paid in advance for expenses which will be charged against earnings in periods after one year or beyond the operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r802"
     ]
    },
    "us-gaap_PrepaidInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PrepaidInterest",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Advanced amount",
        "label": "Prepaid Interest",
        "documentation": "Amount of asset related to consideration paid in advance for interest that provides economic benefits within a future period of one year or the normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r745",
      "r753",
      "r835"
     ]
    },
    "abvc_PrepaymentForLongtermInvestmentsNoncurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "PrepaymentForLongtermInvestmentsNoncurrent",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Assets",
       "weight": 1.0,
       "order": 8.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Prepayment for long-term investments",
        "documentation": "Prepayment for long-term investments noncurrent.",
        "label": "Prepayment For Longterm Investments Noncurrent"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ScheduleofMinimumFutureAnnualPaymentsunderNonCancellableLeasesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Present value of future minimum lease payments",
        "documentation": "Amount of present value of future minimum lease payment sale lease back transactions.",
        "label": "Present Value Of Future Minimum Lease Payment Sale Leaseback Transactions"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PriorPeriodReclassificationAdjustmentDescription": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PriorPeriodReclassificationAdjustmentDescription",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Reclassifications of Prior Year Presentation",
        "label": "Reclassification, Comparability Adjustment [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for reclassification affecting comparability of financial statement. Excludes amendment to accounting standards, other change in accounting principle, and correction of error."
       }
      }
     },
     "auth_ref": [
      "r798"
     ]
    },
    "us-gaap_PrivatePlacementMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PrivatePlacementMember",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Private Placement [Member]",
        "label": "Private Placement [Member]",
        "documentation": "A private placement is a direct offering of securities to a limited number of sophisticated investors such as insurance companies, pension funds, mezzanine funds, stock funds and trusts."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ProceedsFromIssuanceOfCommonStock": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ProceedsFromIssuanceOfCommonStock",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow",
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Issuance of common stock",
        "verboseLabel": "Issuance of common stock for debt (in Dollars)",
        "label": "Proceeds from Issuance of Common Stock",
        "documentation": "The cash inflow from the additional capital contribution to the entity."
       }
      }
     },
     "auth_ref": [
      "r7"
     ]
    },
    "us-gaap_ProceedsFromIssuanceOfLongTermDebt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ProceedsFromIssuanceOfLongTermDebt",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Proceeds from long-term loan",
        "label": "Proceeds from Issuance of Long-Term Debt",
        "documentation": "The cash inflow from a debt initially having maturity due after one year or beyond the operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r43",
      "r604"
     ]
    },
    "us-gaap_ProceedsFromIssuanceOfWarrants": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ProceedsFromIssuanceOfWarrants",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Proceeds from issuance of warrant",
        "label": "Proceeds from Issuance of Warrants",
        "documentation": "The cash inflow from issuance of rights to purchase common shares at predetermined price (usually issued together with corporate debt)."
       }
      }
     },
     "auth_ref": [
      "r7"
     ]
    },
    "us-gaap_ProceedsFromNotesPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ProceedsFromNotesPayable",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Proceeds from convertible notes payable \u2013 third parties",
        "label": "Proceeds from Notes Payable",
        "documentation": "The cash inflow from a borrowing supported by a written promise to pay an obligation."
       }
      }
     },
     "auth_ref": [
      "r43"
     ]
    },
    "us-gaap_ProceedsFromShortTermDebt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ProceedsFromShortTermDebt",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Proceeds from short-term loan",
        "label": "Proceeds from Short-Term Debt",
        "documentation": "The cash inflow from a borrowing having initial term of repayment within one year or the normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r43"
     ]
    },
    "us-gaap_ProceedsFromWarrantExercises": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ProceedsFromWarrantExercises",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Gross proceeds from exercise of warrants (in Dollars)",
        "label": "Proceeds from Warrant Exercises",
        "documentation": "The cash inflow associated with the amount received from holders exercising their stock warrants."
       }
      }
     },
     "auth_ref": [
      "r813"
     ]
    },
    "abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Proceeds from short term borrowings from third parties",
        "documentation": "The amount of net proceeds from short term borrowings from third parties.",
        "label": "Proceeds Fromrepayments Of Short Term Borrowings From Third Parties"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ProfessionalAndContractServicesExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ProfessionalAndContractServicesExpense",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Consulting and advisory services amount (in Dollars)",
        "label": "Professional and Contract Services Expense",
        "documentation": "Professional and contract service expense includes cost reimbursements for support services related to contracted projects, outsourced management, technical and staff support."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ProfessionalFees": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ProfessionalFees",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Consulting fees (in Dollars)",
        "label": "Professional Fees",
        "documentation": "A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer."
       }
      }
     },
     "auth_ref": [
      "r779",
      "r912",
      "r913"
     ]
    },
    "us-gaap_ProfitLoss": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ProfitLoss",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_NetIncomeLoss",
       "weight": 1.0,
       "order": 1.0
      },
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow",
      "http://metuboutique.com/role/ConsolidatedIncomeStatement",
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails",
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net loss",
        "terseLabel": "Net loss",
        "verboseLabel": "Net loss for the period",
        "netLabel": "Net loss (in Dollars)",
        "label": "Net Income (Loss), Including Portion Attributable to Noncontrolling Interest",
        "documentation": "The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest."
       }
      }
     },
     "auth_ref": [
      "r223",
      "r243",
      "r245",
      "r257",
      "r265",
      "r275",
      "r285",
      "r286",
      "r307",
      "r316",
      "r320",
      "r322",
      "r337",
      "r359",
      "r360",
      "r361",
      "r362",
      "r363",
      "r364",
      "r365",
      "r366",
      "r367",
      "r480",
      "r483",
      "r484",
      "r497",
      "r499",
      "r563",
      "r580",
      "r614",
      "r666",
      "r690",
      "r691",
      "r751",
      "r766",
      "r767",
      "r780",
      "r811",
      "r840"
     ]
    },
    "abvc_PromissoryNoteDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "PromissoryNoteDescription",
     "presentation": [
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Promissory note description",
        "documentation": "A general description of the promissory note. for example : a promissory note is a debt instrument that contains a written promise by one party (the note's issuer or maker) to pay another party (the note's payee) a definite sum of money, either on-demand or at a specified future date.",
        "label": "Promissory Note Description"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PropertyPlantAndEquipmentAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PropertyPlantAndEquipmentAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Property and Equipment [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PropertyPlantAndEquipmentByTypeAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PropertyPlantAndEquipmentByTypeAxis",
     "presentation": [
      "http://metuboutique.com/role/PropertyandEquipmentDetails",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable0",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Lived Tangible Asset [Axis]",
        "documentation": "Information by type of long-lived, physical assets used to produce goods and services and not intended for resale."
       }
      }
     },
     "auth_ref": [
      "r11"
     ]
    },
    "us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PropertyPlantAndEquipmentDisclosureTextBlock",
     "presentation": [
      "http://metuboutique.com/role/PropertyandEquipment"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "PROPERTY AND EQUIPMENT",
        "label": "Property, Plant and Equipment Disclosure [Text Block]",
        "documentation": "The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections."
       }
      }
     },
     "auth_ref": [
      "r151",
      "r196",
      "r200",
      "r201"
     ]
    },
    "us-gaap_PropertyPlantAndEquipmentGross": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PropertyPlantAndEquipmentGross",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable": {
       "parentTag": "us-gaap_PropertyPlantAndEquipmentOtherNet",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Property and equipment, gross",
        "label": "Property, Plant and Equipment, Gross",
        "documentation": "Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures."
       }
      }
     },
     "auth_ref": [
      "r152",
      "r229",
      "r577"
     ]
    },
    "us-gaap_PropertyPlantAndEquipmentLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PropertyPlantAndEquipmentLineItems",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property, Plant and Equipment [Line Items]",
        "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": []
    },
    "us-gaap_PropertyPlantAndEquipmentNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PropertyPlantAndEquipmentNet",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Assets",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Property and equipment, net",
        "label": "Property, Plant and Equipment, Net",
        "documentation": "Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures."
       }
      }
     },
     "auth_ref": [
      "r11",
      "r564",
      "r577",
      "r769"
     ]
    },
    "us-gaap_PropertyPlantAndEquipmentOtherNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PropertyPlantAndEquipmentOtherNet",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Property and equipment, net",
        "terseLabel": "Property and equipment, net",
        "label": "Property, Plant and Equipment, Other, Net",
        "documentation": "Amount after depreciation of long-lived, physical assets used to produce goods and services and not intended for resale, classified as other."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PropertyPlantAndEquipmentPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PropertyPlantAndEquipmentPolicyTextBlock",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Property and Equipment",
        "label": "Property, Plant and Equipment, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections."
       }
      }
     },
     "auth_ref": [
      "r11",
      "r196",
      "r200",
      "r575"
     ]
    },
    "us-gaap_PropertyPlantAndEquipmentTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PropertyPlantAndEquipmentTextBlock",
     "presentation": [
      "http://metuboutique.com/role/PropertyandEquipmentTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Property and Equipment",
        "label": "Property, Plant and Equipment [Table Text Block]",
        "documentation": "Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation."
       }
      }
     },
     "auth_ref": [
      "r11"
     ]
    },
    "us-gaap_PropertyPlantAndEquipmentTypeDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PropertyPlantAndEquipmentTypeDomain",
     "presentation": [
      "http://metuboutique.com/role/PropertyandEquipmentDetails",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Lived Tangible Asset [Domain]",
        "documentation": "Listing of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software."
       }
      }
     },
     "auth_ref": [
      "r152"
     ]
    },
    "us-gaap_PropertyPlantAndEquipmentUsefulLife": {
     "xbrltype": "durationItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "PropertyPlantAndEquipmentUsefulLife",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Estimated Life",
        "verboseLabel": "Estimated Life in Years",
        "label": "Property, Plant and Equipment, Useful Life",
        "documentation": "Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment."
       }
      }
     },
     "auth_ref": []
    },
    "abvc_PropertyandEquipmentDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "PropertyandEquipmentDetailsLineItems",
     "presentation": [
      "http://metuboutique.com/role/PropertyandEquipmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property and Equipment (Details) [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_PropertyandEquipmentDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "PropertyandEquipmentDetailsTable",
     "presentation": [
      "http://metuboutique.com/role/PropertyandEquipmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property and Equipment (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ProvisionForDoubtfulAccount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ProvisionForDoubtfulAccount",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0,
       "order": 9.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Provision for doubtful accounts",
        "label": "Provision For Doubtful Account"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_PurchaseAdditionalShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "PurchaseAdditionalShares",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Purchase an additional shares (in Shares)",
        "documentation": "Purchase additional shares.",
        "label": "Purchase Additional Shares"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_PurchasePrice": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "PurchasePrice",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Purchase price",
        "documentation": "The amount of purchase price.",
        "label": "Purchase Price"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_PurchasePricePerShare": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "PurchasePricePerShare",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Purchase price per share (in Dollars per share)",
        "documentation": "Purchase price per share.",
        "label": "Purchase Price Per Share"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_PurchaseWarrant": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "PurchaseWarrant",
     "presentation": [
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Purchase warrants (in Shares)",
        "documentation": "The amount of purchase warrant.",
        "label": "Purchase Warrant"
       }
      }
     },
     "auth_ref": []
    },
    "srt_RangeAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "RangeAxis",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statistical Measurement [Axis]",
        "documentation": "Information by statistical measurement. Includes, but is not limited to, minimum, maximum, weighted average, arithmetic average, and median."
       }
      }
     },
     "auth_ref": [
      "r355",
      "r356",
      "r357",
      "r358",
      "r418",
      "r422",
      "r438",
      "r439",
      "r440",
      "r543",
      "r544",
      "r589",
      "r633",
      "r634",
      "r701",
      "r704",
      "r707",
      "r708",
      "r711",
      "r739",
      "r740",
      "r752",
      "r760",
      "r764",
      "r770",
      "r773",
      "r837",
      "r844",
      "r896",
      "r897",
      "r898",
      "r899",
      "r900"
     ]
    },
    "srt_RangeMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "RangeMember",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statistical Measurement [Domain]",
        "documentation": "Statistical measurement. Includes, but is not limited to, minimum, maximum, weighted average, arithmetic average, and median."
       }
      }
     },
     "auth_ref": [
      "r355",
      "r356",
      "r357",
      "r358",
      "r418",
      "r422",
      "r438",
      "r439",
      "r440",
      "r543",
      "r544",
      "r589",
      "r633",
      "r634",
      "r701",
      "r704",
      "r707",
      "r708",
      "r711",
      "r739",
      "r740",
      "r752",
      "r760",
      "r764",
      "r770",
      "r773",
      "r837",
      "r844",
      "r896",
      "r897",
      "r898",
      "r899",
      "r900"
     ]
    },
    "us-gaap_RealizedInvestmentGainsLosses": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RealizedInvestmentGainsLosses",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_OtherNonoperatingIncomeExpense",
       "weight": 1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Investment loss",
        "label": "Realized Investment Gains (Losses)",
        "documentation": "Amount of realized gain (loss) on investment."
       }
      }
     },
     "auth_ref": [
      "r585"
     ]
    },
    "us-gaap_ReceivablesFromStockholderMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ReceivablesFromStockholderMember",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Stock Subscription Receivable",
        "label": "Receivables from Stockholder [Member]",
        "documentation": "Category of equity that is due from owners or affiliates of the reporting entity (including due from officers or directors) resulting from the sale of stock before the cash payment is received."
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ReceivedLoanAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ReceivedLoanAmount",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Received loan amount",
        "documentation": "Received loan amount.",
        "label": "Received Loan Amount"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_RecoveryOfDirectCosts": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RecoveryOfDirectCosts",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "R&amp;D cost",
        "label": "Recovery of Direct Costs",
        "documentation": "Return of or reimbursements received in relation to direct costs and expenses previously paid or incurred."
       }
      }
     },
     "auth_ref": [
      "r138"
     ]
    },
    "abvc_RelatedPartiesTransactions": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "RelatedPartiesTransactions",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Related parties transactions, description",
        "label": "Related Parties Transactions"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_RelatedPartiesTransactionsDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "RelatedPartiesTransactionsDetailsLineItems",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Parties Transactions (Details) [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesLineItems",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable",
      "http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Parties Transactions (Details) - Schedule of Accounts Receivable Due from Related Parties [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "RelatedPartiesTransactionsDetailsScheduleofAccountsReceivableDuefromRelatedPartiesTable",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable",
      "http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Parties Transactions (Details) - Schedule of Accounts Receivable Due from Related Parties [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesLineItems",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable",
      "http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "RelatedPartiesTransactionsDetailsScheduleofAmountDuetoRelatedPartiesTable",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable",
      "http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Parties Transactions (Details) - Schedule of Amount Due to Related Parties [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentLineItems",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable",
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Parties Transactions (Details) - Schedule of Due from Related Parties - Current [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "RelatedPartiesTransactionsDetailsScheduleofDuefromRelatedPartiesCurrentTable",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable",
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Parties Transactions (Details) - Schedule of Due from Related Parties - Current [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesLineItems",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofRevenueDuefromRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Parties Transactions (Details) - Schedule of Revenue Due from Related Parties [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "RelatedPartiesTransactionsDetailsScheduleofRevenueDuefromRelatedPartiesTable",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofRevenueDuefromRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Parties Transactions (Details) - Schedule of Revenue Due from Related Parties [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyLineItems",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofRevenuefromRelatedPartyTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Parties Transactions (Details) - Schedule of Revenue from Related Party [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "RelatedPartiesTransactionsDetailsScheduleofRevenuefromRelatedPartyTable",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofRevenuefromRelatedPartyTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Parties Transactions (Details) - Schedule of Revenue from Related Party [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_RelatedPartiesTransactionsDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "RelatedPartiesTransactionsDetailsTable",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Parties Transactions (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_RelatedPartyDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RelatedPartyDomain",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet",
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable0",
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable",
      "http://metuboutique.com/role/SubsequentEventsDetails",
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party, Type [Domain]",
        "documentation": "Related parties include affiliates; other entities for which investments are accounted for by the equity method by the entity; trusts for benefit of employees; and principal owners, management, and members of immediate families. It also may include other parties with which the entity may control or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests."
       }
      }
     },
     "auth_ref": [
      "r420",
      "r534",
      "r535",
      "r636",
      "r637",
      "r638",
      "r639",
      "r640",
      "r663",
      "r665",
      "r700"
     ]
    },
    "us-gaap_RelatedPartyMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RelatedPartyMember",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails",
      "http://metuboutique.com/role/ConsolidatedBalanceSheet",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable0",
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable",
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable0",
      "http://metuboutique.com/role/ScheduleofRevenuefromRelatedPartyTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Related Party",
        "verboseLabel": "Related Party [Member]",
        "label": "Related Party [Member]",
        "documentation": "Party related to reporting entity. Includes, but is not limited to, affiliate, entity for which investment is accounted for by equity method, trust for benefit of employees, and principal owner, management, and members of immediate family."
       }
      }
     },
     "auth_ref": [
      "r268",
      "r269",
      "r534",
      "r535",
      "r536",
      "r537",
      "r636",
      "r637",
      "r638",
      "r639",
      "r640",
      "r663",
      "r665",
      "r700"
     ]
    },
    "us-gaap_RelatedPartyTransactionAmountsOfTransaction": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RelatedPartyTransactionAmountsOfTransaction",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Outstanding balance amount",
        "label": "Related Party Transaction, Amounts of Transaction",
        "documentation": "Amount of transactions with related party during the financial reporting period."
       }
      }
     },
     "auth_ref": [
      "r106",
      "r534"
     ]
    },
    "us-gaap_RelatedPartyTransactionAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RelatedPartyTransactionAxis",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails",
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable",
      "http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable0",
      "http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable",
      "http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable0",
      "http://metuboutique.com/role/ScheduleofBalanceSheetTable",
      "http://metuboutique.com/role/ScheduleofBalanceSheetTable0",
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable",
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable",
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable0",
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable",
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable0",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0",
      "http://metuboutique.com/role/ScheduleofRevenueDuefromRelatedPartiesTable",
      "http://metuboutique.com/role/ScheduleofStatementofOperationTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party Transaction [Axis]",
        "documentation": "Information by type of related party transaction."
       }
      }
     },
     "auth_ref": [
      "r534",
      "r535",
      "r892"
     ]
    },
    "us-gaap_RelatedPartyTransactionDescriptionOfTransaction": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RelatedPartyTransactionDescriptionOfTransaction",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Relationship with the Company and its subsidiaries, description",
        "label": "Related Party Transaction, Description of Transaction",
        "documentation": "A description of the related party transaction, including transactions to which no amounts or nominal amounts were ascribed and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements. Examples of common related party transactions are, sales, purchases and transfers of realty and personal property, services received or furnished, loans and leases to and from top management and affiliates."
       }
      }
     },
     "auth_ref": [
      "r187",
      "r232",
      "r524",
      "r525",
      "r528",
      "r533"
     ]
    },
    "abvc_RelatedPartyTransactionDescriptionOfTransactions": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "RelatedPartyTransactionDescriptionOfTransactions",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable0",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Relationship with the Company and its subsidiaries, description",
        "verboseLabel": "Relationship with the Company and its subsidiaries",
        "documentation": "It represents related party descriptions.",
        "label": "Related Party Transaction Description Of Transactions"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_RelatedPartyTransactionDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RelatedPartyTransactionDomain",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails",
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable",
      "http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable",
      "http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable0",
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable",
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable",
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable0",
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable",
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable0",
      "http://metuboutique.com/role/ScheduleofRevenueDuefromRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party Transaction [Domain]",
        "documentation": "Transaction between related party."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_RelatedPartyTransactionLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RelatedPartyTransactionLineItems",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party Transaction [Line Items]",
        "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": [
      "r671",
      "r672",
      "r675"
     ]
    },
    "us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RelatedPartyTransactionPurchasesFromRelatedParty",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Due amount",
        "label": "Related Party Transaction, Purchases from Related Party",
        "documentation": "Purchases during the period (excluding transactions that are eliminated in consolidated or combined financial statements) with related party."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RelatedPartyTransactionTermsAndMannerOfSettlement",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Description of payment settlement",
        "label": "Related Party Transaction, Terms and Manner of Settlement",
        "documentation": "Description of the terms and manner of settlement of the related party transaction."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_RelatedPartyTransactionsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RelatedPartyTransactionsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Parties Transactions [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_RelatedPartyTransactionsByRelatedPartyAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RelatedPartyTransactionsByRelatedPartyAxis",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet",
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable0",
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable",
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable0",
      "http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable",
      "http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable0",
      "http://metuboutique.com/role/ScheduleofRevenuefromRelatedPartyTable",
      "http://metuboutique.com/role/SubsequentEventsDetails",
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party, Type [Axis]",
        "documentation": "Information by type of related party. Related parties include, but not limited to, affiliates; other entities for which investments are accounted for by the equity method by the entity; trusts for benefit of employees; and principal owners, management, and members of immediate families. It also may include other parties with which the entity may control or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests."
       }
      }
     },
     "auth_ref": [
      "r420",
      "r534",
      "r535",
      "r549",
      "r550",
      "r551",
      "r552",
      "r553",
      "r554",
      "r555",
      "r556",
      "r557",
      "r558",
      "r559",
      "r560",
      "r636",
      "r637",
      "r638",
      "r639",
      "r640",
      "r663",
      "r665",
      "r700",
      "r892"
     ]
    },
    "us-gaap_RelatedPartyTransactionsDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RelatedPartyTransactionsDisclosureTextBlock",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactions"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "RELATED PARTIES TRANSACTIONS",
        "label": "Related Party Transactions Disclosure [Text Block]",
        "documentation": "The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates."
       }
      }
     },
     "auth_ref": [
      "r531",
      "r532",
      "r533",
      "r535",
      "r538",
      "r610",
      "r611",
      "r612",
      "r673",
      "r674",
      "r675",
      "r696",
      "r698"
     ]
    },
    "abvc_RepaymentOfNotesPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "RepaymentOfNotesPayable",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0,
       "order": 10.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Repayment of notes payable",
        "label": "Repayment Of Notes Payable"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_RepaymentOfShorttermLoan": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "RepaymentOfShorttermLoan",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0,
       "order": 7.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Repayment of short-term bank loans",
        "label": "Repayment Of Shortterm Loan"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_RepaymentsOfConvertibleDebt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RepaymentsOfConvertibleDebt",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0,
       "order": 9.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Repayment of convertible notes",
        "label": "Repayments of Convertible Debt",
        "documentation": "The cash outflow from the repayment of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder."
       }
      }
     },
     "auth_ref": [
      "r45"
     ]
    },
    "us-gaap_ResearchAndDevelopmentExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ResearchAndDevelopmentExpense",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_OperatingExpenses",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Research and development expenses",
        "label": "Research and Development Expense",
        "documentation": "The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use."
       }
      }
     },
     "auth_ref": [
      "r114",
      "r455",
      "r901"
     ]
    },
    "us-gaap_ResearchAndDevelopmentExpensePolicy": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ResearchAndDevelopmentExpensePolicy",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Research and Development Expenses",
        "label": "Research and Development Expense, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for costs it has incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process."
       }
      }
     },
     "auth_ref": [
      "r454"
     ]
    },
    "srt_RestatementAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "RestatementAxis",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet",
      "http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals",
      "http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable0",
      "http://metuboutique.com/role/ScheduleofBalanceSheetTable0",
      "http://metuboutique.com/role/ShareholdersEquityType2or3",
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Revision of Prior Period [Axis]",
        "documentation": "Information by adjustment to previously issued financial statements. Includes, but is not limited to, adjustment for retrospective application of amendment to accounting standards, other change in accounting principle, correction of error, and other revision."
       }
      }
     },
     "auth_ref": [
      "r222",
      "r272",
      "r273",
      "r274",
      "r275",
      "r276",
      "r277",
      "r278",
      "r279",
      "r280",
      "r282",
      "r283",
      "r284",
      "r285",
      "r286",
      "r287",
      "r302",
      "r339",
      "r340",
      "r471",
      "r494",
      "r495",
      "r496",
      "r497",
      "r517",
      "r529",
      "r530",
      "r590",
      "r591",
      "r592",
      "r593",
      "r594",
      "r595",
      "r596",
      "r597",
      "r598",
      "r599",
      "r601"
     ]
    },
    "srt_RestatementDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "RestatementDomain",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet",
      "http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals",
      "http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable0",
      "http://metuboutique.com/role/ScheduleofBalanceSheetTable0",
      "http://metuboutique.com/role/ShareholdersEquityType2or3",
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Revision of Prior Period [Domain]",
        "documentation": "Adjustment to previously issued financial statements. Includes, but is not limited to, adjustment for retrospective application of amendment to accounting standards, other change in accounting principle, correction of error, and other revision."
       }
      }
     },
     "auth_ref": [
      "r222",
      "r272",
      "r273",
      "r274",
      "r275",
      "r276",
      "r277",
      "r278",
      "r279",
      "r280",
      "r282",
      "r283",
      "r284",
      "r285",
      "r286",
      "r287",
      "r302",
      "r339",
      "r340",
      "r471",
      "r494",
      "r495",
      "r496",
      "r497",
      "r517",
      "r529",
      "r530",
      "r590",
      "r591",
      "r592",
      "r593",
      "r594",
      "r595",
      "r596",
      "r597",
      "r598",
      "r599",
      "r601"
     ]
    },
    "us-gaap_RestrictedCash": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RestrictedCash",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Restricted cash",
        "label": "Restricted Cash",
        "documentation": "Amount of cash restricted as to withdrawal or usage. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits."
       }
      }
     },
     "auth_ref": [
      "r799",
      "r816",
      "r902",
      "r905"
     ]
    },
    "us-gaap_RestrictedCashAndCashEquivalents": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RestrictedCashAndCashEquivalents",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Restricted cash equivalents",
        "label": "Restricted Cash and Cash Equivalents",
        "documentation": "Amount of cash and cash equivalents restricted as to withdrawal or usage. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates."
       }
      }
     },
     "auth_ref": [
      "r47",
      "r168",
      "r227",
      "r261",
      "r569"
     ]
    },
    "us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RestrictedCashAndCashEquivalentsAtCarryingValue",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Restricted cash",
        "label": "Restricted Cash and Cash Equivalents, Current",
        "documentation": "Amount of cash and cash equivalents restricted as to withdrawal or usage, classified as current. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates."
       }
      }
     },
     "auth_ref": [
      "r47",
      "r227",
      "r261"
     ]
    },
    "abvc_RestrictedCommonShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "RestrictedCommonShares",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Restricted common shares",
        "documentation": "Restricted Common Shares.",
        "label": "Restricted Common Shares"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_RetainedEarningsAccumulatedDeficit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RetainedEarningsAccumulatedDeficit",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accumulated deficit",
        "label": "Retained Earnings (Accumulated Deficit)",
        "documentation": "Amount of accumulated undistributed earnings (deficit)."
       }
      }
     },
     "auth_ref": [
      "r126",
      "r159",
      "r572",
      "r594",
      "r599",
      "r608",
      "r644",
      "r769"
     ]
    },
    "us-gaap_RetainedEarningsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RetainedEarningsMember",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accumulated Deficit",
        "label": "Retained Earnings [Member]",
        "documentation": "Accumulated undistributed earnings (deficit)."
       }
      }
     },
     "auth_ref": [
      "r221",
      "r272",
      "r273",
      "r274",
      "r276",
      "r284",
      "r286",
      "r338",
      "r341",
      "r446",
      "r447",
      "r448",
      "r470",
      "r471",
      "r487",
      "r489",
      "r490",
      "r492",
      "r495",
      "r590",
      "r592",
      "r615",
      "r914"
     ]
    },
    "us-gaap_RevenueRecognitionPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "RevenueRecognitionPolicyTextBlock",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Revenue Recognition",
        "label": "Revenue [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for revenue. Includes revenue from contract with customer and from other sources."
       }
      }
     },
     "auth_ref": [
      "r669",
      "r741",
      "r748"
     ]
    },
    "us-gaap_Revenues": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "Revenues",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_GrossProfit",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement",
      "http://metuboutique.com/role/ScheduleofRevenuefromRelatedPartyTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Revenues",
        "verboseLabel": "Revenue from related party",
        "label": "Revenues",
        "documentation": "Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss)."
       }
      }
     },
     "auth_ref": [
      "r252",
      "r265",
      "r308",
      "r309",
      "r315",
      "r318",
      "r319",
      "r323",
      "r324",
      "r326",
      "r337",
      "r359",
      "r360",
      "r361",
      "r362",
      "r363",
      "r364",
      "r365",
      "r366",
      "r367",
      "r499",
      "r563",
      "r840"
     ]
    },
    "abvc_RgeneCorporationMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "RgeneCorporationMember",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails",
      "http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable",
      "http://metuboutique.com/role/ScheduleofExtenttheInvesteeReliesTable0",
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable",
      "http://metuboutique.com/role/ScheduleofLongTermInvestmentTable0",
      "http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable",
      "http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Rgene Corporation [Member]",
        "label": "Rgene Corporation Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_RgeneCorporationtheRgeneMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "RgeneCorporationtheRgeneMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Rgene Corporation (the \u201cRgene\u201d) [Member]",
        "label": "Rgene Corporationthe Rgene Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_RgeneMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "RgeneMember",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable",
      "http://metuboutique.com/role/ScheduleofAccountsReceivableDuefromRelatedPartiesTable0",
      "http://metuboutique.com/role/ScheduleofBalanceSheetTable",
      "http://metuboutique.com/role/ScheduleofBalanceSheetTable0",
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable",
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesCurrentTable0",
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable0",
      "http://metuboutique.com/role/ScheduleofRevenueDuefromRelatedPartiesTable",
      "http://metuboutique.com/role/ScheduleofRevenuefromRelatedPartyTable",
      "http://metuboutique.com/role/ScheduleofStatementofOperationTable",
      "http://metuboutique.com/role/ScheduleofStatementofOperationTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Rgene [Member]",
        "label": "Rgene Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SaleOfStockNameOfTransactionDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SaleOfStockNameOfTransactionDomain",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Sale of Stock [Domain]",
        "documentation": "Sale of the entity's stock, including, but not limited to, initial public offering (IPO) and private placement."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SaleOfStockNumberOfSharesIssuedInTransaction": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SaleOfStockNumberOfSharesIssuedInTransaction",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Sale of common shares",
        "label": "Sale of Stock, Number of Shares Issued in Transaction",
        "documentation": "The number of shares issued or sold by the subsidiary or equity method investee per stock transaction."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SaleOfStockPercentageOfOwnershipAfterTransaction": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SaleOfStockPercentageOfOwnershipAfterTransaction",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/PropertyandEquipmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Ownership percentage",
        "label": "Sale of Stock, Percentage of Ownership after Transaction",
        "documentation": "Percentage of subsidiary's or equity investee's stock owned by parent company after stock transaction."
       }
      }
     },
     "auth_ref": []
    },
    "srt_ScenarioForecastMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "ScenarioForecastMember",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Forecast [Member]",
        "label": "Forecast [Member]",
        "documentation": "Information reported for future period. Excludes information expected to be reported in future period for effect on historical fact."
       }
      }
     },
     "auth_ref": [
      "r423",
      "r793",
      "r826"
     ]
    },
    "srt_ScenarioPreviouslyReportedMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "ScenarioPreviouslyReportedMember",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet",
      "http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals",
      "http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable0",
      "http://metuboutique.com/role/ScheduleofBalanceSheetTable0",
      "http://metuboutique.com/role/ShareholdersEquityType2or3",
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Previously Reported",
        "verboseLabel": "Previously Reported [Member]",
        "label": "Previously Reported [Member]",
        "documentation": "Represents amount as previously reported before adjustment for retrospective application of amendment to accounting standards, other change in accounting principle, correction of error, and other revision."
       }
      }
     },
     "auth_ref": [
      "r222",
      "r272",
      "r274",
      "r275",
      "r276",
      "r277",
      "r278",
      "r286",
      "r302",
      "r471",
      "r494",
      "r495",
      "r496",
      "r517",
      "r590",
      "r591",
      "r592",
      "r593",
      "r594",
      "r595",
      "r596",
      "r597",
      "r598",
      "r599",
      "r601",
      "r787",
      "r789",
      "r790",
      "r791",
      "r825",
      "r833",
      "r834",
      "r883",
      "r889",
      "r890"
     ]
    },
    "srt_ScenarioUnspecifiedDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "ScenarioUnspecifiedDomain",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/ScheduleofIncomeTaxExpenseTable",
      "http://metuboutique.com/role/ScheduleofInventoryTable",
      "http://metuboutique.com/role/ScheduleoflosspershareTable",
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Scenario [Domain]",
        "documentation": "Scenario reported, distinguishing information from actual fact. Includes, but is not limited to, pro forma and forecast. Excludes actual facts."
       }
      }
     },
     "auth_ref": [
      "r287",
      "r423",
      "r784",
      "r826"
     ]
    },
    "abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Accounts Receivable Due from Related Parties",
        "label": "Schedule Of Account Receivable Due From Related Parties Table Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfAccountsNotesLoansAndFinancingReceivableTable",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable",
      "http://metuboutique.com/role/ScheduleofDuefromRelatedPartiesNonCurrentTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Accounts, Notes, Loans and Financing Receivable [Table]",
        "documentation": "Schedule itemizing specific types of trade accounts and notes receivable, and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables."
       }
      }
     },
     "auth_ref": [
      "r39"
     ]
    },
    "us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Due from Related Parties - Non Current",
        "label": "Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]",
        "documentation": "Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables."
       }
      }
     },
     "auth_ref": [
      "r39"
     ]
    },
    "abvc_ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Accounts Receivable Due From Related Parties [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfAmountDueToRelatedPartiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfAmountDueToRelatedPartiesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Amount Due to Related Parties [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfBalanceSheetAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfBalanceSheetAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Balance Sheet [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfCompanySLeaseExpensesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfCompanySLeaseExpensesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Lease Expenses [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock",
     "presentation": [
      "http://metuboutique.com/role/IncomeTaxesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Income Tax Expense",
        "verboseLabel": "Schedule of income tax expense",
        "label": "Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]",
        "documentation": "Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years."
       }
      }
     },
     "auth_ref": [
      "r165"
     ]
    },
    "abvc_ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfComponentsOfLossesOnEquityInvestmentsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Components of Losses on Equity Investments [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "srt_ScheduleOfCondensedBalanceSheetTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "ScheduleOfCondensedBalanceSheetTableTextBlock",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Balance Sheet",
        "label": "Condensed Balance Sheet [Table Text Block]",
        "documentation": "Tabular disclosure of condensed balance sheet, including, but not limited to, balance sheets of consolidated entities and consolidation eliminations."
       }
      }
     },
     "auth_ref": [
      "r794",
      "r821"
     ]
    },
    "srt_ScheduleOfCondensedIncomeStatementTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "ScheduleOfCondensedIncomeStatementTableTextBlock",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Statement of Operation",
        "label": "Condensed Income Statement [Table Text Block]",
        "documentation": "Tabular disclosure of condensed income statement, including, but not limited to, income statements of consolidated entities and consolidation eliminations."
       }
      }
     },
     "auth_ref": [
      "r794",
      "r821"
     ]
    },
    "us-gaap_ScheduleOfDebtTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfDebtTableTextBlock",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Due from Related Parties - Current",
        "label": "Schedule of Debt [Table Text Block]",
        "documentation": "Tabular disclosure of information pertaining to short-term and long-debt instruments or arrangements, including but not limited to identification of terms, features, collateral requirements and other information necessary to a fair presentation."
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfDeferredTaxAssetsLiabilityAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Deferred Tax Assets Liability [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfDueFromRelatedPartiesCurrentAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfDueFromRelatedPartiesCurrentAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Due From Related Parties - Current [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfDueFromRelatedPartiesNonCurrentAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfDueFromRelatedPartiesNonCurrentAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Due From Related Parties - Non Current [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock",
     "presentation": [
      "http://metuboutique.com/role/LossPerShareTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Loss Per Share",
        "verboseLabel": "Schedule of loss per share",
        "label": "Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]",
        "documentation": "Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations."
       }
      }
     },
     "auth_ref": [
      "r828"
     ]
    },
    "us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock",
     "presentation": [
      "http://metuboutique.com/role/IncomeTaxesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Deferred Tax Assets (Liability)",
        "verboseLabel": "Schedule of deferred tax assets (liability)",
        "label": "Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]",
        "documentation": "Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations."
       }
      }
     },
     "auth_ref": [
      "r164"
     ]
    },
    "srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails",
      "http://metuboutique.com/role/LongTermInvestmentsDetails",
      "http://metuboutique.com/role/PropertyandEquipmentDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable",
      "http://metuboutique.com/role/ScheduleofOwnershipPercentagesofEachInvesteeTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Investment, Name [Axis]",
        "documentation": "Information by name of investment including named security. Excludes entity that is consolidated."
       }
      }
     },
     "auth_ref": [
      "r334",
      "r335",
      "r336"
     ]
    },
    "abvc_ScheduleOfExtentInvesteeReliesTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfExtentInvesteeReliesTableTextBlock",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Extent the Investee Relies",
        "documentation": "Schedule of extent the investee relies.",
        "label": "Schedule Of Extent Investee Relies Table Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfExtentTheInvesteeReliesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfExtentTheInvesteeReliesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Extent the Investee Relies [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfFairValueOfStockOptionsGrantedAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Fair Value of Stock Options Granted [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfIncomeTaxExpenseAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfIncomeTaxExpenseAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Income Tax Expense Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfInventoryAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfInventoryAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Inventory [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ScheduleOfInventoryCurrentTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfInventoryCurrentTableTextBlock",
     "presentation": [
      "http://metuboutique.com/role/InventoryTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Inventory",
        "label": "Schedule of Inventory, Current [Table Text Block]",
        "documentation": "Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process."
       }
      }
     },
     "auth_ref": [
      "r24",
      "r130",
      "r131",
      "r132"
     ]
    },
    "abvc_ScheduleOfLeaseExpensesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfLeaseExpensesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Supplemental Information Related to Operating Leases [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfLongTermInvestmentAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfLongTermInvestmentAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Long-Term Investment [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfLongTermInvestmentTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfLongTermInvestmentTableTextBlock",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Long-Term Investment",
        "label": "Schedule Of Long Term Investment Table Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfLossPerShareAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfLossPerShareAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Loss Per Share Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Minimum Future Annual Payments Under Non Cancellable Leases [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfOperatingLeaseArrangementsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfOperatingLeaseArrangementsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Operating Lease Arrangements Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfOperatingLeasesHaveRemainingLeaseTermsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfOperatingLeasesHaveRemainingLeaseTermsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Operating Leases have Remaining Lease Terms [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfOptionsIssuedAndOutstandingAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfOptionsIssuedAndOutstandingAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Options Issued and Outstanding [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfOwnershipPercentagesOfEachInvesteeAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfOwnershipPercentagesOfEachInvesteeAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Ownership Percentages of Each Investee [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Ownership Percentages of Each Investee",
        "label": "Schedule Of Ownership Percentages Of Investee Table Text Blocks"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfPropertyAndEquipmentAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfPropertyAndEquipmentAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Property And Equipment Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives",
        "documentation": "Tabular disclosure of property and equipment estimated useful life.",
        "label": "Schedule Of Property And Equipment Estimated Useful Life Table Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Property And Equipment Under Capital Leases Generally Based On The Following Useful Lives Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ScheduleOfPropertyPlantAndEquipmentTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfPropertyPlantAndEquipmentTable",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property, Plant and Equipment [Table]",
        "documentation": "Disclosure of information about physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation."
       }
      }
     },
     "auth_ref": [
      "r11"
     ]
    },
    "abvc_ScheduleOfRelatedPartiesOfTheCompanyWithWhomTransactionsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfRelatedPartiesOfTheCompanyWithWhomTransactionsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Related Parties of the Company with whom Transactions [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Amount Due to Related Parties",
        "documentation": "Tabular disclosure of related party transactions. Amount due to related party.",
        "label": "Schedule Of Related Party Transactions Amount Due To Related Party"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfRelatedPartyTransactionsByRelatedPartyTable",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Related Party Transactions, by Related Party [Table]",
        "documentation": "Schedule of quantitative and qualitative information pertaining to related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates."
       }
      }
     },
     "auth_ref": [
      "r104",
      "r106",
      "r671",
      "r672",
      "r675"
     ]
    },
    "us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfRelatedPartyTransactionsTableTextBlock",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Related Parties of the Company with whom Transactions",
        "label": "Schedule of Related Party Transactions [Table Text Block]",
        "documentation": "Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates."
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfRevenueDueFromRelatedPartiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfRevenueDueFromRelatedPartiesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Revenue Due from Related Parties [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfRevenueDueFromRelatedPartyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfRevenueDueFromRelatedPartyTextBlock",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Revenue Due from Related Parties",
        "documentation": "Tabular disclosure of information revenue due from related party.",
        "label": "Schedule Of Revenue Due From Related Party Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfRevenueFromRelatedPartyAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfRevenueFromRelatedPartyAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Revenue From Related Party Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ScheduleOfRevenueFromRelatedPartyTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfRevenueFromRelatedPartyTableTextBlock",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Revenue from Related Party",
        "documentation": "Schedule of Revenue from related party.",
        "label": "Schedule Of Revenue From Related Party Table Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Options Issued and Outstanding",
        "label": "Share-Based Payment Arrangement, Option, Activity [Table Text Block]",
        "documentation": "Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value."
       }
      }
     },
     "auth_ref": [
      "r18",
      "r19",
      "r82"
     ]
    },
    "us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Fair Value of Stock Options Granted",
        "label": "Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]",
        "documentation": "Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions."
       }
      }
     },
     "auth_ref": [
      "r163"
     ]
    },
    "abvc_ScheduleOfShortTermBankLoanAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfShortTermBankLoanAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Short-Term Bank Loan [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ScheduleOfShortTermDebtTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfShortTermDebtTable",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofShortTermBankLoanTable",
      "http://metuboutique.com/role/ScheduleofShortTermBankLoanTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Short-Term Debt [Table]",
        "documentation": "A table or schedule providing information pertaining to borrowings under which repayment was required in less than twelve months (or normal operating cycle, if longer) after its issuance. It may include: (1) description of the short-term debt arrangement; (2) identification of the lender or type of lender; (3) repayment terms; (4) weighted average interest rate; (5) carrying amount of funds borrowed under the specified short-term debt arrangement as of the balance sheet date and measures of the maximum and average amount outstanding during the period; (6) description of the refinancing of a short-term obligation when that obligation is excluded from current liabilities in the balance sheet; and (7) amount of a short-term obligation that has been excluded from current liabilities in the balance sheet because of a refinancing of the obligation."
       }
      }
     },
     "auth_ref": [
      "r26"
     ]
    },
    "us-gaap_ScheduleOfShortTermDebtTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ScheduleOfShortTermDebtTextBlock",
     "presentation": [
      "http://metuboutique.com/role/BankLoansTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Short-Term Bank Loan",
        "label": "Schedule of Short-Term Debt [Table Text Block]",
        "documentation": "Tabular disclosure of short-term debt arrangements (having initial terms of repayment within one year or the normal operating cycle, if longer) including: (1) description of the short-term debt arrangement; (2) identification of the lender or type of lender; (3) repayment terms; (4) weighted average interest rate; (5) carrying amount of funds borrowed under the specified short-term debt arrangement as of the balance sheet date; (6) description of the refinancing of a short-term obligation when that obligation is excluded from current liabilities in the balance sheet; and (7) amount of a short-term obligation that has been excluded from current liabilities in the balance sheet because of a refinancing of the obligation."
       }
      }
     },
     "auth_ref": [
      "r26"
     ]
    },
    "abvc_ScheduleOfStatementOfOperationAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ScheduleOfStatementOfOperationAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Statement of Operation [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_SecuritiesPurchaseAgreementMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "SecuritiesPurchaseAgreementMember",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails",
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Securities Purchase Agreement [Member]",
        "verboseLabel": "securities purchase agreement [Member]",
        "label": "Securities Purchase Agreement Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SecuritiesPurchasedUnderAgreementsToResell": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SecuritiesPurchasedUnderAgreementsToResell",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Purchase agreement executed",
        "label": "Securities Purchased under Agreements to Resell",
        "documentation": "Amount, after the effects of master netting arrangements, of funds outstanding loaned in the form of a security resale agreement between the entity and another party for the purchase and resale of identical or substantially the same securities at a date certain for a specified price. Includes purchases of participations in pools of securities that are subject to a resale agreement, assets not subject to a master netting arrangement and not elected to be offset."
       }
      }
     },
     "auth_ref": [
      "r174",
      "r240",
      "r242",
      "r270"
     ]
    },
    "us-gaap_SecurityDeposit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SecurityDeposit",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Assets",
       "weight": 1.0,
       "order": 7.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Security deposits",
        "label": "Security Deposit",
        "documentation": "The amount of an asset, typically cash, provided to a counterparty to provide certain assurance of performance by the entity pursuant to the terms of a written or oral agreement, such as a lease."
       }
      }
     },
     "auth_ref": [
      "r802"
     ]
    },
    "us-gaap_SecurityDepositLiability": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SecurityDepositLiability",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Tenant security deposit",
        "label": "Security Deposit Liability",
        "documentation": "This element represents money paid in advance to protect the provider of a product or service, such as a lessor, against damage or nonpayment by the buyer or tenant (lessee) during the term of the agreement. Such damages may include physical damage to the property, theft of property, and other contractual breaches. Security deposits held may be interest or noninterest bearing."
       }
      }
     },
     "auth_ref": []
    },
    "srt_SegmentGeographicalDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "SegmentGeographicalDomain",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Geographical [Domain]",
        "documentation": "Geographical area."
       }
      }
     },
     "auth_ref": [
      "r210",
      "r212",
      "r213",
      "r214",
      "r215",
      "r216",
      "r217",
      "r218",
      "r219",
      "r324",
      "r325",
      "r629",
      "r630",
      "r631",
      "r703",
      "r706",
      "r710",
      "r716",
      "r729",
      "r730",
      "r731",
      "r732",
      "r733",
      "r734",
      "r735",
      "r736",
      "r737",
      "r742",
      "r761",
      "r773",
      "r845",
      "r907"
     ]
    },
    "us-gaap_SellingGeneralAndAdministrativeExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SellingGeneralAndAdministrativeExpense",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_OperatingExpenses",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Selling, general and administrative expenses",
        "label": "Selling, General and Administrative Expense",
        "documentation": "The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc."
       }
      }
     },
     "auth_ref": [
      "r140"
     ]
    },
    "abvc_SeriesAWarrantsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "SeriesAWarrantsMember",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Series A Warrants [Member]",
        "label": "Series AWarrants Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_SeriesBWarrantsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "SeriesBWarrantsMember",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Series B Warrants [Member]",
        "label": "Series BWarrants Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ServiceAgreementsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ServiceAgreementsMember",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Service Agreements [Member]",
        "label": "Service Agreements [Member]",
        "documentation": "Limited duration contract between, for example, an electricity transmission customer and an electricity transmission provider for service."
       }
      }
     },
     "auth_ref": [
      "r86"
     ]
    },
    "abvc_SeveralLoanAgreementsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "SeveralLoanAgreementsMember",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Several Loan Agreements [Member]",
        "label": "Several Loan Agreements Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensation": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensation",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "us-gaap_OperatingExpenses",
       "weight": 1.0,
       "order": 3.0
      },
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow",
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Stock based compensation",
        "verboseLabel": "Stock-based compensation for non-employees",
        "label": "Share-Based Payment Arrangement, Noncash Expense",
        "documentation": "Amount of noncash expense for share-based payment arrangement."
       }
      }
     },
     "auth_ref": [
      "r9"
     ]
    },
    "us-gaap_ShareBasedCompensationAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Options [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofFairValueofStockOptionsGrantedTable",
      "http://metuboutique.com/role/ScheduleofFairValueofStockOptionsGrantedTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Dividend yield",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate",
        "documentation": "The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term."
       }
      }
     },
     "auth_ref": [
      "r439"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofFairValueofStockOptionsGrantedTable",
      "http://metuboutique.com/role/ScheduleofFairValueofStockOptionsGrantedTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Expected volatility",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate",
        "documentation": "The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period."
       }
      }
     },
     "auth_ref": [
      "r438"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofFairValueofStockOptionsGrantedTable",
      "http://metuboutique.com/role/ScheduleofFairValueofStockOptionsGrantedTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Risk free interest rate",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate",
        "documentation": "The risk-free interest rate assumption that is used in valuing an option on its own shares."
       }
      }
     },
     "auth_ref": [
      "r440"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Options available for grant",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant",
        "documentation": "The difference between the maximum number of shares (or other type of equity) authorized for issuance under the plan (including the effects of amendments and adjustments), and the sum of: 1) the number of shares (or other type of equity) already issued upon exercise of options or other equity-based awards under the plan; and 2) shares (or other type of equity) reserved for issuance on granting of outstanding awards, net of cancellations and forfeitures, if applicable."
       }
      }
     },
     "auth_ref": [
      "r80"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable",
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Number of Underlying Shares, Exercisable",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number",
        "documentation": "The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan."
       }
      }
     },
     "auth_ref": [
      "r429"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable",
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Weighted-Average Exercise Price Per Share, Exercisable",
        "verboseLabel": "Exercisable price per share (in Dollars per share)",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price",
        "documentation": "The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan."
       }
      }
     },
     "auth_ref": [
      "r429"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable",
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Number of Underlying Shares, Forfeited",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures in Period",
        "documentation": "The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan."
       }
      }
     },
     "auth_ref": [
      "r432"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable",
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable0",
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Number of Underlying Shares, Granted",
        "verboseLabel": "Stock options aggregate",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures",
        "documentation": "Net number of share options (or share units) granted during the period."
       }
      }
     },
     "auth_ref": [
      "r855"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Aggregate Intrinsic Value, Outstanding",
        "periodEndLabel": "Aggregate Intrinsic Value, Outstanding",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value",
        "documentation": "Amount by which the current fair value of the underlying stock exceeds the exercise price of options outstanding."
       }
      }
     },
     "auth_ref": [
      "r80"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable",
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable0",
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Number of Underlying Shares, Outstanding",
        "periodEndLabel": "Number of Underlying Shares, Outstanding",
        "terseLabel": "Company granted option",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number",
        "documentation": "Number of options outstanding, including both vested and non-vested options."
       }
      }
     },
     "auth_ref": [
      "r427",
      "r428"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable",
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Weighted-Average Exercise Price Per Share, Outstanding",
        "periodEndLabel": "Weighted-Average Exercise Price Per Share, Outstanding",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price",
        "documentation": "Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan."
       }
      }
     },
     "auth_ref": [
      "r427",
      "r428"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Aggregate Intrinsic Value, Vested and expected to vest",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Exercisable, Aggregate Intrinsic Value",
        "documentation": "Amount by which current fair value of underlying stock exceeds exercise price of fully vested and expected to vest exercisable or convertible options. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur."
       }
      }
     },
     "auth_ref": [
      "r434"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable",
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Number of Underlying Shares, Vested and expected to vest",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number",
        "documentation": "Number of fully vested and expected to vest options outstanding that can be converted into shares under option plan. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur."
       }
      }
     },
     "auth_ref": [
      "r433"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable",
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Weighted-Average Exercise Price Per Share, Vested and expected to vest",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price",
        "documentation": "Weighted-average exercise price, at which grantee can acquire shares reserved for issuance, for fully vested and expected to vest options outstanding. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur."
       }
      }
     },
     "auth_ref": [
      "r433"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable",
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Weighted-Average Exercise Price Per Share, Forfeited",
        "label": "Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price",
        "documentation": "Weighted average price at which grantees could have acquired the underlying shares with respect to stock options that were terminated."
       }
      }
     },
     "auth_ref": [
      "r432"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable",
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Weighted-Average Exercise Price Per Share, Granted",
        "label": "Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price",
        "documentation": "Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options."
       }
      }
     },
     "auth_ref": [
      "r430"
     ]
    },
    "us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationOptionAndIncentivePlansPolicy",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Stock-based Compensation",
        "label": "Share-Based Payment Arrangement [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for award under share-based payment arrangement. Includes, but is not limited to, methodology and assumption used in measuring cost."
       }
      }
     },
     "auth_ref": [
      "r424",
      "r426",
      "r435",
      "r436",
      "r437",
      "r438",
      "r441",
      "r449",
      "r450",
      "r451",
      "r452"
     ]
    },
    "us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercisable price per share",
        "label": "Share-Based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable",
        "documentation": "The number of shares reserved for issuance pertaining to the outstanding exercisable stock options as of the balance sheet date in the customized range of exercise prices for which the market and performance vesting condition has been satisfied."
       }
      }
     },
     "auth_ref": [
      "r83"
     ]
    },
    "abvc_ShareExchangeAgreementMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ShareExchangeAgreementMember",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Share Exchange Agreement [Member]",
        "documentation": "Information by category of arrangement, including but not limited to collaborative arrangements and non-collaborative arrangements.",
        "label": "Share Exchange Agreement Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ShareExchangeAgreementOneMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ShareExchangeAgreementOneMember",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Share Exchange [Member]",
        "label": "Share Exchange Agreement One Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ShareOfEquityMethodInvesteeLosses": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ShareOfEquityMethodInvesteeLosses",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofComponentsofLossesonEquityInvestmentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Share of equity method investee losses",
        "documentation": "Share of equity method investee losses.",
        "label": "Share Of Equity Method Investee Losses"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofStatementofOperationTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Share of losses from investments accounted for using the equity method",
        "documentation": "Share of losses from investments accounted for using the equity method.",
        "label": "Share Of Losses From Investments Accounted For Using The Equity Method"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SharePrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SharePrice",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/PropertyandEquipmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Share price (in Dollars per share)",
        "verboseLabel": "Consulting and advisory services value per share (in Dollars per share)",
        "label": "Share Price",
        "documentation": "Price of a single share of a number of saleable stocks of a company."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1": {
     "xbrltype": "durationItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofFairValueofStockOptionsGrantedTable",
      "http://metuboutique.com/role/ScheduleofFairValueofStockOptionsGrantedTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Expected term (in years)",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term",
        "documentation": "Expected term of award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days."
       }
      }
     },
     "auth_ref": [
      "r437"
     ]
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Aggregate Intrinsic Value, Exercisable",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Intrinsic Value",
        "documentation": "Amount of difference between fair value of the underlying shares reserved for issuance and exercise price of vested portions of options outstanding and currently exercisable."
       }
      }
     },
     "auth_ref": [
      "r80"
     ]
    },
    "abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm": {
     "xbrltype": "durationItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable",
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Weighted-Average Contractual Life Remaining in Years, Exercisable",
        "documentation": "The value of estimated use full lifes.",
        "label": "Sharebased Compensation Arrangement By Sharebased Payment Award Options Grant Weighted Average Remaining Contractual Term"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1": {
     "xbrltype": "durationItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable",
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Weighted-Average Contractual Life Remaining in Years, Vested and expected to vest",
        "documentation": "Weighted-Average Contractual Life Remaining in Years, Vested and expected to vest.",
        "label": "Sharebased Compensation Arrangement By Sharebased Payment Award Options Grant Weighted Average Remaining Contractual Term1"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2": {
     "xbrltype": "durationItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable",
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Weighted- Average Contractual Life Remaining in Years, Outstanding",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term",
        "documentation": "Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days."
       }
      }
     },
     "auth_ref": [
      "r162"
     ]
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1": {
     "xbrltype": "durationItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Options vested grant date exercisable",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Remaining Contractual Term",
        "documentation": "Weighted average remaining contractual term for fully vested and expected to vest exercisable or convertible options, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur."
       }
      }
     },
     "auth_ref": [
      "r434"
     ]
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common stock, shares percentage",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Purchase Price of Common Stock, Percent",
        "documentation": "Purchase price of common stock expressed as a percentage of its fair value."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SharesIssued": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SharesIssued",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails",
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails",
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Shares issued (in Shares)",
        "verboseLabel": "Shares of common stock (in Shares)",
        "netLabel": "Shares issued",
        "label": "Shares, Issued",
        "documentation": "Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury."
       }
      }
     },
     "auth_ref": [
      "r16"
     ]
    },
    "us-gaap_SharesIssuedPricePerShare": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SharesIssuedPricePerShare",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Price per share (in Dollars per share)",
        "label": "Shares Issued, Price Per Share",
        "documentation": "Per share or per unit amount of equity securities issued."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SharesOutstanding": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SharesOutstanding",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Balance (in Shares)",
        "periodEndLabel": "Balance (in Shares)",
        "label": "Shares, Outstanding",
        "documentation": "Number of shares issued which are neither cancelled nor held in the treasury."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShortTermBorrowings": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShortTermBorrowings",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet",
      "http://metuboutique.com/role/ScheduleofShortTermBankLoanTable",
      "http://metuboutique.com/role/ScheduleofShortTermBankLoanTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Short-term bank loans",
        "verboseLabel": "Total",
        "label": "Short-Term Debt",
        "documentation": "Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r119",
      "r170",
      "r769",
      "r903"
     ]
    },
    "us-gaap_ShortTermBorrowingsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShortTermBorrowingsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Short-Term Loan [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShortTermDebtInterestRateIncrease": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShortTermDebtInterestRateIncrease",
     "presentation": [
      "http://metuboutique.com/role/ShortTermLoanDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest rate",
        "label": "Short-Term Debt, Interest Rate Increase",
        "documentation": "Percentage increase in the stated interest rate on a short-term debt instrument."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShortTermDebtLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShortTermDebtLineItems",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofShortTermBankLoanTable",
      "http://metuboutique.com/role/ScheduleofShortTermBankLoanTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Short-Term Debt [Line Items]",
        "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": []
    },
    "us-gaap_ShortTermDebtTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShortTermDebtTextBlock",
     "presentation": [
      "http://metuboutique.com/role/ShortTermLoan"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "SHORT-TERM LOAN",
        "label": "Short-Term Debt [Text Block]",
        "documentation": "The entire disclosure for short-term debt."
       }
      }
     },
     "auth_ref": [
      "r155"
     ]
    },
    "us-gaap_ShortTermDebtTypeAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShortTermDebtTypeAxis",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofShortTermBankLoanTable",
      "http://metuboutique.com/role/ScheduleofShortTermBankLoanTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Short-Term Debt, Type [Axis]",
        "documentation": "Information by type of short-term debt arrangement."
       }
      }
     },
     "auth_ref": [
      "r26"
     ]
    },
    "us-gaap_ShortTermDebtTypeDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShortTermDebtTypeDomain",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofShortTermBankLoanTable",
      "http://metuboutique.com/role/ScheduleofShortTermBankLoanTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Short-Term Debt, Type [Domain]",
        "documentation": "Type of short-term debt arrangement, such as notes, line of credit, commercial paper, asset-based financing, project financing, letter of credit financing."
       }
      }
     },
     "auth_ref": [
      "r25"
     ]
    },
    "us-gaap_ShortTermInvestments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShortTermInvestments",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Short-term Investment",
        "label": "Short-Term Investments",
        "documentation": "Amount of investments including trading securities, available-for-sale securities, held-to-maturity securities, and short-term investments classified as other and current."
       }
      }
     },
     "auth_ref": [
      "r175",
      "r176",
      "r807"
     ]
    },
    "us-gaap_ShorttermDebtAverageOutstandingAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "ShorttermDebtAverageOutstandingAmount",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Balance of outstanding loans",
        "label": "Short-Term Debt, Average Outstanding Amount",
        "documentation": "For the form of debt having an initial term of less than one year or less than the normal operating cycle, if longer, average borrowings during the period."
       }
      }
     },
     "auth_ref": [
      "r206",
      "r207",
      "r676"
     ]
    },
    "us-gaap_SignificantAccountingPoliciesTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SignificantAccountingPoliciesTextBlock",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPolicies"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES",
        "label": "Significant Accounting Policies [Text Block]",
        "documentation": "The entire disclosure for all significant accounting policies of the reporting entity."
       }
      }
     },
     "auth_ref": [
      "r148",
      "r262"
     ]
    },
    "us-gaap_StatementClassOfStockAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StatementClassOfStockAxis",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Class of Stock [Axis]",
        "documentation": "Information by the different classes of stock of the entity."
       }
      }
     },
     "auth_ref": [
      "r206",
      "r233",
      "r234",
      "r235",
      "r265",
      "r292",
      "r293",
      "r296",
      "r298",
      "r305",
      "r306",
      "r337",
      "r359",
      "r361",
      "r362",
      "r363",
      "r366",
      "r367",
      "r397",
      "r398",
      "r401",
      "r404",
      "r410",
      "r499",
      "r604",
      "r605",
      "r606",
      "r607",
      "r615",
      "r616",
      "r617",
      "r618",
      "r619",
      "r620",
      "r621",
      "r622",
      "r623",
      "r624",
      "r625",
      "r627",
      "r643",
      "r667",
      "r692",
      "r717",
      "r718",
      "r719",
      "r720",
      "r721",
      "r783",
      "r817",
      "r827"
     ]
    },
    "us-gaap_StatementEquityComponentsAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StatementEquityComponentsAxis",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/ScheduleofLossPerShareTable",
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity Components [Axis]",
        "documentation": "Information by component of equity."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r38",
      "r221",
      "r248",
      "r249",
      "r250",
      "r272",
      "r273",
      "r274",
      "r276",
      "r284",
      "r286",
      "r304",
      "r338",
      "r341",
      "r412",
      "r446",
      "r447",
      "r448",
      "r470",
      "r471",
      "r487",
      "r488",
      "r489",
      "r490",
      "r491",
      "r492",
      "r495",
      "r507",
      "r508",
      "r509",
      "r510",
      "r511",
      "r513",
      "r530",
      "r590",
      "r591",
      "r592",
      "r615",
      "r692"
     ]
    },
    "srt_StatementGeographicalAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "StatementGeographicalAxis",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Geographical [Axis]",
        "documentation": "Information by geographical components."
       }
      }
     },
     "auth_ref": [
      "r210",
      "r220",
      "r324",
      "r325",
      "r629",
      "r630",
      "r631",
      "r703",
      "r706",
      "r710",
      "r716",
      "r724",
      "r729",
      "r730",
      "r731",
      "r732",
      "r733",
      "r734",
      "r735",
      "r736",
      "r737",
      "r742",
      "r761",
      "r773",
      "r845",
      "r907"
     ]
    },
    "us-gaap_StatementLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StatementLineItems",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet",
      "http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals",
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement [Line Items]",
        "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": [
      "r272",
      "r273",
      "r274",
      "r304",
      "r546",
      "r602",
      "r627",
      "r635",
      "r636",
      "r637",
      "r638",
      "r639",
      "r640",
      "r643",
      "r646",
      "r647",
      "r648",
      "r649",
      "r650",
      "r654",
      "r655",
      "r656",
      "r657",
      "r659",
      "r660",
      "r661",
      "r662",
      "r663",
      "r665",
      "r669",
      "r670",
      "r677",
      "r678",
      "r679",
      "r680",
      "r681",
      "r682",
      "r683",
      "r684",
      "r685",
      "r686",
      "r687",
      "r688",
      "r692",
      "r774"
     ]
    },
    "us-gaap_StatementOfCashFlowsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StatementOfCashFlowsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of Cash Flows [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StatementOfFinancialPositionAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StatementOfFinancialPositionAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of Financial Position [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StatementOfStockholdersEquityAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StatementOfStockholdersEquityAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of Stockholders' Equity [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "srt_StatementScenarioAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "StatementScenarioAxis",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/ScheduleofIncomeTaxExpenseTable",
      "http://metuboutique.com/role/ScheduleofInventoryTable",
      "http://metuboutique.com/role/ScheduleoflosspershareTable",
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Scenario [Axis]",
        "documentation": "Information by scenario reported, distinguishing information from actual fact. Includes, but is not limited to, pro forma and forecast. Excludes actual facts."
       }
      }
     },
     "auth_ref": [
      "r287",
      "r423",
      "r784",
      "r786",
      "r826"
     ]
    },
    "us-gaap_StatementTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StatementTable",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet",
      "http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals",
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement [Table]",
        "documentation": "Schedule reflecting a Statement of Income, Statement of Cash Flows, Statement of Financial Position, Statement of Shareholders' Equity and Other Comprehensive Income, or other statement as needed."
       }
      }
     },
     "auth_ref": [
      "r272",
      "r273",
      "r274",
      "r304",
      "r546",
      "r602",
      "r627",
      "r635",
      "r636",
      "r637",
      "r638",
      "r639",
      "r640",
      "r643",
      "r646",
      "r647",
      "r648",
      "r649",
      "r650",
      "r654",
      "r655",
      "r656",
      "r657",
      "r659",
      "r660",
      "r661",
      "r662",
      "r663",
      "r665",
      "r669",
      "r670",
      "r677",
      "r678",
      "r679",
      "r680",
      "r681",
      "r682",
      "r683",
      "r684",
      "r685",
      "r686",
      "r687",
      "r688",
      "r692",
      "r774"
     ]
    },
    "abvc_StockBasedCompensationForEmployees": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "StockBasedCompensationForEmployees",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Employee stock-based compensation expenses",
        "documentation": "The amount of stock based compensation for employees.",
        "label": "Stock Based Compensation For Employees"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_StockBasedCompensationForNonemployees": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "StockBasedCompensationForNonemployees",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Non-employee stock-based compensation expenses",
        "documentation": "Stock based compensation for nonemployees.",
        "label": "Stock Based Compensation For Nonemployees"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Issuance of common stock upon exercise of convertible notes (in Shares)",
        "label": "Stock Issued During Period, Shares, Conversion of Convertible Securities",
        "documentation": "Number of shares issued during the period as a result of the conversion of convertible securities."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r37",
      "r73",
      "r159",
      "r385"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockIssuedDuringPeriodSharesConversionOfUnits",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Issuance of common shares for debt conversion (in Shares)",
        "label": "Stock Issued During Period, Shares, Conversion of Units",
        "documentation": "The number of shares issued during the period upon the conversion of units. An example of a convertible unit is an umbrella partnership real estate investment trust unit (UPREIT unit)."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r73",
      "r123",
      "r124",
      "r159"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodSharesIssuedForServices": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockIssuedDuringPeriodSharesIssuedForServices",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Issuance of common stock for consulting service (in Shares)",
        "label": "Stock Issued During Period, Shares, Issued for Services",
        "documentation": "Number of shares issued in lieu of cash for services contributed to the entity. Number of shares includes, but is not limited to, shares issued for services contributed by vendors and founders."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockIssuedDuringPeriodSharesNewIssues": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockIssuedDuringPeriodSharesNewIssues",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Issuance of common stock for cash (in Shares)",
        "verboseLabel": "Common stock , shares",
        "label": "Stock Issued During Period, Shares, New Issues",
        "documentation": "Number of new stock issued during the period."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r123",
      "r124",
      "r159",
      "r604",
      "r692",
      "r718"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodSharesOther": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockIssuedDuringPeriodSharesOther",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Shares of common stock",
        "label": "Stock Issued During Period, Shares, Other",
        "documentation": "Number of shares of stock issued attributable to transactions classified as other."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockIssuedDuringPeriodSharesPurchaseOfAssets": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockIssuedDuringPeriodSharesPurchaseOfAssets",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsDetails",
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Issuance of common stock for acquiring of Property (in Shares)",
        "verboseLabel": "Purchase of additional shares (in Shares)",
        "label": "Stock Issued During Period, Shares, Purchase of Assets",
        "documentation": "Number of shares of stock issued during the period as part of a transaction to acquire assets that do not qualify as a business combination."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockIssuedDuringPeriodSharesStockOptionsExercised",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise of pre-funded warrant (in Shares)",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period",
        "documentation": "Number of share options (or share units) exercised during the current period."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r123",
      "r124",
      "r159",
      "r431"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockIssuedDuringPeriodValueConversionOfConvertibleSecurities",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Issuance of common stock upon exercise of convertible notes",
        "label": "Stock Issued During Period, Value, Conversion of Convertible Securities",
        "documentation": "The gross value of stock issued during the period upon the conversion of convertible securities."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r38",
      "r159"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodValueConversionOfUnits": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockIssuedDuringPeriodValueConversionOfUnits",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Issuance of common shares for debt conversion",
        "label": "Stock Issued During Period, Value, Conversion of Units",
        "documentation": "Value of stock issued during the period upon the conversion of units. An example of a convertible unit is an umbrella partnership real estate investment trust unit (UPREIT unit)."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r38",
      "r159"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodValueIssuedForServices": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockIssuedDuringPeriodValueIssuedForServices",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Issuance of common stock for consulting service",
        "label": "Stock Issued During Period, Value, Issued for Services",
        "documentation": "Value of stock issued in lieu of cash for services contributed to the entity. Value of the stock issued includes, but is not limited to, services contributed by vendors and founders."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockIssuedDuringPeriodValueNewIssues": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockIssuedDuringPeriodValueNewIssues",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Issuance of common stock for cash",
        "label": "Stock Issued During Period, Value, New Issues",
        "documentation": "Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r123",
      "r124",
      "r159",
      "r615",
      "r692",
      "r718",
      "r780"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodValuePurchaseOfAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockIssuedDuringPeriodValuePurchaseOfAssets",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsDetails",
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Issuance of common stock for acquiring of Property",
        "verboseLabel": "Purchase of asset prepayment amounted (in Dollars)",
        "label": "Stock Issued During Period, Value, Purchase of Assets",
        "documentation": "Value of shares of stock issued during the period as part of a transaction to acquire assets that do not qualify as a business combination."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockIssuedDuringPeriodValueShareBasedCompensation",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Stock based compensation for services",
        "label": "Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture",
        "documentation": "Value, after forfeiture, of shares issued under share-based payment arrangement. Excludes employee stock ownership plan (ESOP)."
       }
      }
     },
     "auth_ref": [
      "r84",
      "r123",
      "r124",
      "r159"
     ]
    },
    "abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "StockIssuedDuringPeriodValueShareBasedCompensationServices",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Stock based compensation for options granted",
        "documentation": "Value, after forfeiture, of shares issued under share-based payment services arrangement. Excludes employee stock ownership plan (ESOP).",
        "label": "Stock Issued During Period Value Share Based Compensation Services"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockIssuedDuringPeriodValueStockOptionsExercised",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise of pre-funded warrant",
        "label": "Stock Issued During Period, Value, Stock Options Exercised",
        "documentation": "Value of stock issued as a result of the exercise of stock options."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r38",
      "r159"
     ]
    },
    "us-gaap_StockOptionExercisePriceIncrease": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockOptionExercisePriceIncrease",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsDetails",
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise price per share (in Dollars per share)",
        "verboseLabel": "Common stock , exercise price (in Dollars per share)",
        "label": "Stock Option, Exercise Price, Increase",
        "documentation": "Per share increase in exercise price of option. Excludes change due to standard antidilution provision and option granted under share-based payment arrangement."
       }
      }
     },
     "auth_ref": [
      "r411"
     ]
    },
    "us-gaap_StockOptionPlanExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockOptionPlanExpense",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofLossPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Stock options",
        "label": "Stock or Unit Option Plan Expense",
        "documentation": "Amount of noncash expense for option under share-based payment arrangement."
       }
      }
     },
     "auth_ref": [
      "r10"
     ]
    },
    "abvc_StockOptionsDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "StockOptionsDetailsLineItems",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Options (Details) [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "StockOptionsDetailsScheduleofOptionsIssuedandOutstandingLineItems",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable",
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Options (Details) - Schedule of Options Issued and Outstanding [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "StockOptionsDetailsScheduleofOptionsIssuedandOutstandingTable",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable",
      "http://metuboutique.com/role/ScheduleofOptionsIssuedandOutstandingTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Options (Details) - Schedule of Options Issued and Outstanding [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_StockOptionsDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "StockOptionsDetailsTable",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Options (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockRepurchasedDuringPeriodShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockRepurchasedDuringPeriodShares",
     "presentation": [
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Purchase shares (in Shares)",
        "label": "Stock Repurchased During Period, Shares",
        "documentation": "Number of shares that have been repurchased during the period and have not been retired and are not held in treasury. Some state laws may govern the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r123",
      "r124",
      "r159",
      "r607",
      "r692",
      "r720"
     ]
    },
    "abvc_StockReverseSplitPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "StockReverseSplitPolicyTextBlock",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Stock Reverse Split",
        "documentation": "Disclosure of accounting policy for Stock Reverse Split.",
        "label": "Stock Reverse Split Policy Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockholdersEquity": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockholdersEquity",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total Stockholders\u2019 Equity",
        "label": "Equity, Attributable to Parent",
        "documentation": "Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest."
       }
      }
     },
     "auth_ref": [
      "r124",
      "r127",
      "r128",
      "r150",
      "r645",
      "r664",
      "r693",
      "r694",
      "r769",
      "r781",
      "r819",
      "r832",
      "r885",
      "r914"
     ]
    },
    "us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet",
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total Equity",
        "periodStartLabel": "Balance",
        "periodEndLabel": "Balance",
        "label": "Equity, Including Portion Attributable to Noncontrolling Interest",
        "documentation": "Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity."
       }
      }
     },
     "auth_ref": [
      "r88",
      "r89",
      "r91",
      "r221",
      "r222",
      "r249",
      "r272",
      "r273",
      "r274",
      "r276",
      "r284",
      "r338",
      "r341",
      "r412",
      "r446",
      "r447",
      "r448",
      "r470",
      "r471",
      "r487",
      "r488",
      "r489",
      "r490",
      "r491",
      "r492",
      "r495",
      "r507",
      "r508",
      "r513",
      "r530",
      "r591",
      "r592",
      "r613",
      "r645",
      "r664",
      "r693",
      "r694",
      "r722",
      "r780",
      "r819",
      "r832",
      "r885",
      "r914"
     ]
    },
    "us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common stock issued to professional investors",
        "label": "Stockholders' Equity Note, Changes in Capital Structure, Subsequent Changes to Number of Common Shares",
        "documentation": "Change in number of shares issued and outstanding as a result of capital structure change to a stock dividend, stock split or reserve split occurring after the balance sheet date but prior to the later of the issuance of financial statements or the effective date of registration statement."
       }
      }
     },
     "auth_ref": [
      "r160"
     ]
    },
    "us-gaap_StockholdersEquityNoteDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockholdersEquityNoteDisclosureTextBlock",
     "presentation": [
      "http://metuboutique.com/role/Equity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "EQUITY",
        "label": "Equity [Text Block]",
        "documentation": "The entire disclosure for equity."
       }
      }
     },
     "auth_ref": [
      "r158",
      "r264",
      "r396",
      "r398",
      "r400",
      "r401",
      "r402",
      "r403",
      "r404",
      "r405",
      "r406",
      "r407",
      "r408",
      "r409",
      "r412",
      "r493",
      "r695",
      "r697",
      "r723"
     ]
    },
    "us-gaap_StockholdersEquityNoteStockSplit": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockholdersEquityNoteStockSplit",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails",
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Pre-stock split, description",
        "verboseLabel": "Forward stock split, description",
        "label": "Stockholders' Equity Note, Stock Split",
        "documentation": "Description of the stock split arrangement. Also provide the retroactive effect given by a stock split that occurs after the balance date but before the release of financial statements."
       }
      }
     },
     "auth_ref": [
      "r160"
     ]
    },
    "us-gaap_StockholdersEquityNoteSubscriptionsReceivable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockholdersEquityNoteSubscriptionsReceivable",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": -1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Stock subscription receivable",
        "label": "Stockholders' Equity Note, Subscriptions Receivable",
        "documentation": "Note received instead of cash as contribution to equity. The transaction may be a sale of capital stock or a contribution to paid-in capital."
       }
      }
     },
     "auth_ref": [
      "r72",
      "r123",
      "r124",
      "r127",
      "r699"
     ]
    },
    "us-gaap_StockholdersEquityOther": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockholdersEquityOther",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofBalanceSheetTable",
      "http://metuboutique.com/role/ScheduleofBalanceSheetTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Stockholders\u2019 Equity (Deficit)",
        "label": "Stockholders' Equity, Other",
        "documentation": "This element represents movements included in the statement of changes in stockholders' equity which are not separately disclosed or provided for elsewhere in the taxonomy."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockholdersEquityReverseStockSplit": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "StockholdersEquityReverseStockSplit",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Stock reverse split ratio",
        "verboseLabel": "Reverse stock split",
        "label": "Stockholders' Equity, Reverse Stock Split",
        "documentation": "Description of the reverse stock split arrangement. Also provide the retroactive effect given by the reverse split that occurs after the balance sheet date but before the release of financial statements."
       }
      }
     },
     "auth_ref": [
      "r160"
     ]
    },
    "us-gaap_SubsequentEventDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SubsequentEventDescription",
     "presentation": [
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Subsequent event description",
        "label": "Subsequent Event, Description",
        "documentation": "Describes the event or transaction that occurred between the balance sheet date and the date the financial statements are issued or available to be issued."
       }
      }
     },
     "auth_ref": [
      "r107"
     ]
    },
    "us-gaap_SubsequentEventLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SubsequentEventLineItems",
     "presentation": [
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Subsequent Events [Line Items]",
        "documentation": "Detail information of subsequent event by type. User is expected to use existing line items from elsewhere in the taxonomy as the primary line items for this disclosure, which is further associated with dimension and member elements pertaining to a subsequent event."
       }
      }
     },
     "auth_ref": [
      "r514",
      "r541"
     ]
    },
    "us-gaap_SubsequentEventMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SubsequentEventMember",
     "presentation": [
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Subsequent Event [Member]",
        "label": "Subsequent Event [Member]",
        "documentation": "Identifies event that occurred after the balance sheet date but before financial statements are issued or available to be issued."
       }
      }
     },
     "auth_ref": [
      "r514",
      "r541"
     ]
    },
    "us-gaap_SubsequentEventTypeAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SubsequentEventTypeAxis",
     "presentation": [
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Subsequent Event Type [Axis]",
        "documentation": "Information by event that occurred after the balance sheet date but before financial statements are issued or available to be issued."
       }
      }
     },
     "auth_ref": [
      "r514",
      "r541"
     ]
    },
    "us-gaap_SubsequentEventTypeDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SubsequentEventTypeDomain",
     "presentation": [
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Subsequent Event Type [Domain]",
        "documentation": "Event that occurred after the balance sheet date but before financial statements are issued or available to be issued."
       }
      }
     },
     "auth_ref": [
      "r514",
      "r541"
     ]
    },
    "us-gaap_SubsequentEventsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SubsequentEventsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Subsequent Events [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_SubsequentEventsDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "SubsequentEventsDetailsTable",
     "presentation": [
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Subsequent Events (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SubsequentEventsTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SubsequentEventsTextBlock",
     "presentation": [
      "http://metuboutique.com/role/SubsequentEvents"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "SUBSEQUENT EVENTS",
        "label": "Subsequent Events [Text Block]",
        "documentation": "The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business."
       }
      }
     },
     "auth_ref": [
      "r540",
      "r542"
     ]
    },
    "us-gaap_SubsidiarySaleOfStockAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SubsidiarySaleOfStockAxis",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Sale of Stock [Axis]",
        "documentation": "Information by type of sale of the entity's stock."
       }
      }
     },
     "auth_ref": []
    },
    "abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "SummaryofSignificantAccountingPoliciesDetailsLineItems",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Summary of Significant Accounting Policies (Details) [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesLineItems",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "SummaryofSignificantAccountingPoliciesDetailsScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable",
      "http://metuboutique.com/role/ScheduleofPropertyandEquipmentUnderCapitalLeasesGenerallyBasedontheFollowingUsefulLivesTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Summary of Significant Accounting Policies (Details) - Schedule of Property and Equipment Under Capital Leases, Generally Based on the Following Useful Lives [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_SummaryofSignificantAccountingPoliciesDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "SummaryofSignificantAccountingPoliciesDetailsTable",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Summary of Significant Accounting Policies (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SupplementalCashFlowInformationAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SupplementalCashFlowInformationAbstract",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Supplemental disclosure of cash flows",
        "label": "Supplemental Cash Flow Information [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SupplementalDeferredPurchasePrice": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "SupplementalDeferredPurchasePrice",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Purchase price (in Dollars)",
        "label": "Supplemental Deferred Purchase Price",
        "documentation": "A device of credit enhancement where a part of the purchase price for the receivable/ payable is retained to serve as a cash collateral."
       }
      }
     },
     "auth_ref": [
      "r50",
      "r51",
      "r52"
     ]
    },
    "us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "TemporaryEquityAggregateAmountOfRedemptionRequirement",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Aggregate amount (in Dollars)",
        "label": "Temporary Equity, Aggregate Amount of Redemption Requirement",
        "documentation": "Aggregate amount of redemption requirements for each class or type of redeemable stock classified as temporary equity for each of the five years following the latest balance sheet date. The redemption requirement does not constitute an unconditional obligation that will be settled in a variable number of shares constituting a monetary value predominantly indexed to (a) a fixed monetary amount known at inception, (b) an amount inversely correlated with the residual value of the entity, or (c) an amount determined by reference to something other than the fair value of issuer's stock. Does not include mandatorily redeemable stock. The exception is if redemption is required upon liquidation or termination of the reporting entity."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_TemporaryEquityParOrStatedValuePerShare": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "TemporaryEquityParOrStatedValuePerShare",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Common stock, par value (in Dollars per share)",
        "label": "Temporary Equity, Par or Stated Value Per Share",
        "documentation": "Per share amount of par value or stated value of stock classified as temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable."
       }
      }
     },
     "auth_ref": [
      "r22",
      "r71"
     ]
    },
    "us-gaap_TemporaryEquityRedemptionPricePerShare": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "TemporaryEquityRedemptionPricePerShare",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Offering per share (in Dollars per share)",
        "label": "Temporary Equity, Redemption Price Per Share",
        "documentation": "Amount to be paid per share that is classified as temporary equity by entity upon redemption. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer."
       }
      }
     },
     "auth_ref": [
      "r22",
      "r71"
     ]
    },
    "abvc_ThaliaMediaLtdMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ThaliaMediaLtdMember",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Thalia Media Ltd. [Member]",
        "label": "Thalia Media Ltd Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_TheJiangsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "TheJiangsMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable",
      "http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable0",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "The Jiangs [Member]",
        "label": "The Jiangs Member"
       }
      }
     },
     "auth_ref": []
    },
    "srt_TitleOfIndividualAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "TitleOfIndividualAxis",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Title of Individual [Axis]",
        "documentation": "Information by title of individual or nature of relationship to individual or group of individuals."
       }
      }
     },
     "auth_ref": [
      "r829",
      "r891"
     ]
    },
    "srt_TitleOfIndividualWithRelationshipToEntityDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/srt/2023",
     "localname": "TitleOfIndividualWithRelationshipToEntityDomain",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Title of Individual [Domain]",
        "documentation": "Title of individual, or nature of relationship to individual or group of individuals."
       }
      }
     },
     "auth_ref": []
    },
    "abvc_TotalProvisionForIncomeTaxe": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "TotalProvisionForIncomeTaxe",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofincometaxexpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Total provision for income taxes",
        "label": "Total Provision For Income Taxe"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_TotalRevenues": {
     "xbrltype": "percentItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "TotalRevenues",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Total revenues percentage",
        "label": "Total Revenues"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_TotalRevenuesPercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "TotalRevenuesPercentage",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Total revenues, percentage",
        "documentation": "Total revenues percentage.",
        "label": "Total Revenues Percentage"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_TradeAndOtherAccountsReceivablePolicy": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "TradeAndOtherAccountsReceivablePolicy",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accounts receivable and allowance for expected credit losses accounts",
        "label": "Accounts Receivable [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for accounts receivable."
       }
      }
     },
     "auth_ref": [
      "r184",
      "r185",
      "r186",
      "r329",
      "r330",
      "r331"
     ]
    },
    "abvc_TranslationAdjustmentPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "TranslationAdjustmentPolicyTextBlock",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Translation Adjustment",
        "documentation": "Disclosure of accounting policy for translation adjustment.",
        "label": "Translation Adjustment Policy Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_TreasuryStockCommonMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "TreasuryStockCommonMember",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Treasury Stock",
        "label": "Treasury Stock, Common [Member]",
        "documentation": "Previously issued common shares repurchased by the issuing entity and held in treasury."
       }
      }
     },
     "auth_ref": [
      "r74"
     ]
    },
    "us-gaap_TreasuryStockValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "TreasuryStockValue",
     "crdr": "debit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": -1.0,
       "order": 7.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Treasury stock",
        "label": "Treasury Stock, Value",
        "documentation": "The amount allocated to treasury stock. Treasury stock is common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury."
       }
      }
     },
     "auth_ref": [
      "r36",
      "r74",
      "r75"
     ]
    },
    "abvc_TwoThousandSixteenEquityIncentivePlanMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "TwoThousandSixteenEquityIncentivePlanMember",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2016 Equity Incentive Plan [Member]",
        "label": "Two Thousand Sixteen Equity Incentive Plan Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_TypeOfArrangementAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "TypeOfArrangementAxis",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails",
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Collaborative Arrangement and Arrangement Other than Collaborative [Axis]",
        "documentation": "Information by collaborative arrangement and arrangement other than collaborative applicable to revenue-generating activity or operations."
       }
      }
     },
     "auth_ref": [
      "r479"
     ]
    },
    "abvc_TypeOfCurrencyAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "TypeOfCurrencyAxis",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Type Of Currency [Axis]",
        "label": "Type Of Currency Axis"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_TypeOfCurrencyDomainDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "TypeOfCurrencyDomainDomain",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "TypeOfCurrencyDomain [Domain]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_UnrealizedGainLossOnInvestments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "UnrealizedGainLossOnInvestments",
     "crdr": "credit",
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0,
       "order": 17.0
      }
     },
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Loss on investment in equity securities",
        "label": "Unrealized Gain (Loss) on Investments",
        "documentation": "Amount of unrealized gain (loss) on investment."
       }
      }
     },
     "auth_ref": [
      "r10"
     ]
    },
    "abvc_UnrestrictedCommonShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "UnrestrictedCommonShares",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Unrestricted common shares",
        "documentation": "The amount of unrestricted common shares.",
        "label": "Unrestricted Common Shares"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_UnsecuredConvertiblePromissoryNoteMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "UnsecuredConvertiblePromissoryNoteMember",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Unsecured Convertible Promissory Notes [Member]",
        "verboseLabel": "Unsecured convertible promissory note [Member]",
        "label": "Unsecured Convertible Promissory Note Member"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_UnsecuredDebt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "UnsecuredDebt",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/ShortTermLoanDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Unsecured loan amount",
        "label": "Unsecured Debt",
        "documentation": "Including the current and noncurrent portions, carrying value as of the balance sheet date of uncollateralized debt obligations (with maturities initially due after one year or beyond the operating cycle if longer)."
       }
      }
     },
     "auth_ref": [
      "r23",
      "r171",
      "r904"
     ]
    },
    "abvc_UpfrontCashPayment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "UpfrontCashPayment",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Upfront cash payment",
        "documentation": "The amount of upfront payments which are paid during the term of agreement.",
        "label": "Upfront Cash Payment"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_UseOfEstimates": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "UseOfEstimates",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Use of Estimates",
        "label": "Use of Estimates, Policy [Policy Text Block]",
        "documentation": "Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles."
       }
      }
     },
     "auth_ref": [
      "r57",
      "r58",
      "r59",
      "r192",
      "r194",
      "r197",
      "r198"
     ]
    },
    "abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ValuationOfDeferredTaxAssetsPolicyTextBlock",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Valuation of Deferred Tax Assets",
        "documentation": "Disclosure of accounting policy for valuation of deferred tax assets.",
        "label": "Valuation Of Deferred Tax Assets Policy Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_VariableInterestEntityOwnershipPercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "VariableInterestEntityOwnershipPercentage",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Ownership percentage",
        "label": "Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage",
        "documentation": "Percentage of the Variable Interest Entity's (VIE) voting interest owned by (or beneficial interest in) the reporting entity (directly or indirectly)."
       }
      }
     },
     "auth_ref": [
      "r90"
     ]
    },
    "abvc_ViewTradeSecuritiesIncMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ViewTradeSecuritiesIncMember",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "View Trade Securities Inc. [Member]",
        "label": "View Trade Securities Inc Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_WallachBethCapitalLLCMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "WallachBethCapitalLLCMember",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "WallachBeth Capital LLC [Member]",
        "label": "Wallach Beth Capital LLCMember"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_WarrantExercisePriceDecrease": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "WarrantExercisePriceDecrease",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Initial exercise price (in Dollars per share)",
        "label": "Warrant, Exercise Price, Decrease",
        "documentation": "Per share decrease in exercise price of warrant. Excludes change due to standard antidilution provision."
       }
      }
     },
     "auth_ref": [
      "r411"
     ]
    },
    "us-gaap_WarrantExercisePriceIncrease": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "WarrantExercisePriceIncrease",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails",
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Warrant exercise price (in Dollars per share)",
        "label": "Warrant, Exercise Price, Increase",
        "documentation": "Per share increase in exercise price of warrant. Excludes change due to standard antidilution provision."
       }
      }
     },
     "auth_ref": [
      "r411"
     ]
    },
    "us-gaap_WarrantMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "WarrantMember",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Warrant [Member]",
        "label": "Warrant [Member]",
        "documentation": "Security that gives the holder the right to purchase shares of stock in accordance with the terms of the instrument, usually upon payment of a specified amount."
       }
      }
     },
     "auth_ref": [
      "r771",
      "r772",
      "r775",
      "r776",
      "r777",
      "r778"
     ]
    },
    "abvc_WarrantsTerm": {
     "xbrltype": "durationItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "WarrantsTerm",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Warrants term",
        "documentation": "Warrants term.",
        "label": "Warrants Term"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_WeightedAverageDiscountRateAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "WeightedAverageDiscountRateAbstract",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofCompanysLeaseExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Weighted Average Discount Rate:",
        "label": "Weighted Average Discount Rate Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_WeightedAverageDiscountRateAbstract0": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "WeightedAverageDiscountRateAbstract0",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofLeaseExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Weighted Average Discount Rate:",
        "label": "Weighted Average Discount Rate Abstract0"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "WeightedAverageNumberDilutedSharesOutstandingAdjustment",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofLossPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Weighted-average shares outstanding - Diluted",
        "label": "Weighted Average Number of Shares Outstanding, Diluted, Adjustment",
        "documentation": "The sum of dilutive potential common shares or units used in the calculation of the diluted per-share or per-unit computation."
       }
      }
     },
     "auth_ref": [
      "r828"
     ]
    },
    "us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "WeightedAverageNumberOfDilutedSharesOutstanding",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Diluted",
        "label": "Weighted Average Number of Shares Outstanding, Diluted",
        "documentation": "The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period."
       }
      }
     },
     "auth_ref": [
      "r291",
      "r298"
     ]
    },
    "abvc_WeightedAverageNumberOfSharesDiluted": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "WeightedAverageNumberOfSharesDiluted",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflosspershareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Weighted-average shares outstanding - Diluted",
        "documentation": "Weighted-average shares outstanding .",
        "label": "Weighted Average Number Of Shares Diluted"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_WeightedAverageNumberOfSharesOutstandingBasic": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "WeightedAverageNumberOfSharesOutstandingBasic",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement",
      "http://metuboutique.com/role/ScheduleofLossPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Basic (in Shares)",
        "verboseLabel": "Weighted-average shares outstanding - Basic",
        "label": "Weighted Average Number of Shares Outstanding, Basic",
        "documentation": "Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period."
       }
      }
     },
     "auth_ref": [
      "r289",
      "r298"
     ]
    },
    "us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2023",
     "localname": "WeightedAverageNumberOfSharesOutstandingBasicAbstract",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Weighted average number of common shares outstanding:",
        "label": "Weighted Average Number of Shares Outstanding, Basic [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_WeightedAverageRemainingLeaseTermAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "WeightedAverageRemainingLeaseTermAbstract",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofCompanysLeaseExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Weighted Average Remaining Lease Term:",
        "label": "Weighted Average Remaining Lease Term Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_WeightedAverageRemainingLeaseTermAbstract0": {
     "xbrltype": "stringItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "WeightedAverageRemainingLeaseTermAbstract0",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofLeaseExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Weighted Average Remaining Lease Term:",
        "label": "Weighted Average Remaining Lease Term Abstract0"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_WeightedaverageSharesOutstandingBasic": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "WeightedaverageSharesOutstandingBasic",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflosspershareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Weighted-average shares outstanding - Basic",
        "documentation": "Weighted-average shares outstanding.",
        "label": "Weightedaverage Shares Outstanding Basic"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_WorkingCapital": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "WorkingCapital",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/NotesPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Working capital amount",
        "documentation": "In short, working capital is the money available to meet your current, short-term obligations.",
        "label": "Working Capital"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_WorkingCapitalConvertibleLoanPercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "WorkingCapitalConvertibleLoanPercentage",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of working capital convertible loan",
        "documentation": "Percentage of working capital convertible loan.",
        "label": "Working Capital Convertible Loan Percentage"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_WorkingCapitalDeficit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "WorkingCapitalDeficit",
     "crdr": "credit",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Working capital deficit (in Dollars)",
        "documentation": "Working capital deficit value.",
        "label": "Working Capital Deficit"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_WorkingCapitalPercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "WorkingCapitalPercentage",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Additional working capital percentage",
        "label": "Working Capital Percentage"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_YoshinobuOdairatheOdairaMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "YoshinobuOdairatheOdairaMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Yoshinobu Odaira (the \u201cOdaira\u201d) [Member]",
        "label": "Yoshinobu Odairathe Odaira Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_YuanGeneCorporationtheYuanGeneMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "YuanGeneCorporationtheYuanGeneMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable",
      "http://metuboutique.com/role/ScheduleofRelatedPartiesoftheCompanywithwhomTransactionsTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "YuanGene Corporation (the \u201cYuanGene\u201d) [Member]",
        "label": "Yuan Gene Corporationthe Yuan Gene Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_YuanGeneMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "YuanGeneMember",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofAmountDuetoRelatedPartiesTable0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "YuanGene [Member]",
        "label": "Yuan Gene Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_ZhonghuiMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "ZhonghuiMember",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/PropertyandEquipmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Zhonghui [Member]",
        "label": "Zhonghui Member"
       }
      }
     },
     "auth_ref": []
    },
    "abvc_principalAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://metuboutique.com/20230930",
     "localname": "principalAmount",
     "crdr": "debit",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Principal amount",
        "verboseLabel": "Principle amount",
        "documentation": "Amount of principal amount. for example : the home loan principal amount is the amount of money initially borrowed from the lender, and as the loan is repaid, it can also refer to the amount of money still owed. If you avail a home loan of Rs. 50 lakhs, the principal is Rs. 50 lakhs.",
        "label": "principal Amount"
       }
      }
     },
     "auth_ref": []
    }
   }
  }
 },
 "std_ref": {
  "r0": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "05",
   "Paragraph": "4",
   "SubTopic": "10",
   "Topic": "360",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482338/360-10-05-4"
  },
  "r1": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "25",
   "Paragraph": "1",
   "SubTopic": "20",
   "Topic": "940",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481913/940-20-25-1"
  },
  "r2": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "SubTopic": "230",
   "Topic": "830",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481877/830-230-45-1"
  },
  "r3": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "10A",
   "SubTopic": "10",
   "Topic": "220",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482790/220-10-45-10A"
  },
  "r4": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "10A",
   "Subparagraph": "(a)",
   "SubTopic": "10",
   "Topic": "220",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482790/220-10-45-10A"
  },
  "r5": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "10A",
   "Subparagraph": "(i-k)",
   "SubTopic": "10",
   "Topic": "220",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482790/220-10-45-10A"
  },
  "r6": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "12",
   "SubTopic": "10",
   "Topic": "220",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482790/220-10-45-12"
  },
  "r7": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "14",
   "Subparagraph": "(a)",
   "SubTopic": "10",
   "Topic": "230",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-14"
  },
  "r8": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "21D",
   "SubTopic": "10",
   "Topic": "230",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-21D"
  },
  "r9": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "28",
   "Subparagraph": "(a)",
   "SubTopic": "10",
   "Topic": "230",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-28"
  },
  "r10": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "28",
   "Subparagraph": "(b)",
   "SubTopic": "10",
   "Topic": "230",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-28"
  },
  "r11": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "SubTopic": "10",
   "Topic": "360",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482099/360-10-50-1"
  },
  "r12": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "SubTopic": "10",
   "Topic": "470",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481544/470-10-50-1"
  },
  "r13": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "SubTopic": "20",
   "Topic": "835",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483013/835-20-50-1"
  },
  "r14": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "SubTopic": "30",
   "Topic": "350",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482665/350-30-50-1"
  },
  "r15": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1A",
   "Subparagraph": "(c),(3)",
   "SubTopic": "10",
   "Topic": "810",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481203/810-10-50-1A"
  },
  "r16": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "SubTopic": "10",
   "Topic": "505",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-2"
  },
  "r17": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)",
   "SubTopic": "10",
   "Topic": "820",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482106/820-10-50-2"
  },
  "r18": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(d)",
   "SubTopic": "10",
   "Topic": "718",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r19": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(e)",
   "SubTopic": "10",
   "Topic": "718",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r20": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4K",
   "Subparagraph": "(a)(1)",
   "SubTopic": "10",
   "Topic": "815",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480434/815-10-50-4K"
  },
  "r21": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "13",
   "SubTopic": "20",
   "Topic": "210",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483444/210-20-55-13"
  },
  "r22": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(27)",
   "SubTopic": "10",
   "Topic": "210",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r23": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(22))",
   "SubTopic": "10",
   "Topic": "210",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r24": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483489/210-10-50-1"
  },
  "r25": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.19(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r26": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.19)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r27": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.19-26)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r28": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.20)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r29": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.21)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r30": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.22(a)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r31": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.22(a)(3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r32": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.22(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r33": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.22)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r34": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.25)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r35": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.29)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r36": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.29,30)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r37": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.29-30)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r38": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.29-31)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r39": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.3,4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r40": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "210",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.31)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r41": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "220",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "14A",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482790/220-10-45-14A"
  },
  "r42": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "220",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482790/220-10-45-5"
  },
  "r43": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "14",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-14"
  },
  "r44": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "15",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-15"
  },
  "r45": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "15",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-15"
  },
  "r46": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "25",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-25"
  },
  "r47": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-4"
  },
  "r48": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482913/230-10-50-1"
  },
  "r49": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482913/230-10-50-2"
  },
  "r50": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482913/230-10-50-3"
  },
  "r51": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482913/230-10-50-4"
  },
  "r52": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482913/230-10-50-5"
  },
  "r53": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "260",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482662/260-10-50-1"
  },
  "r54": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "260",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482662/260-10-50-2"
  },
  "r55": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "275",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "18",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482861/275-10-50-18"
  },
  "r56": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "275",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "20",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482861/275-10-50-20"
  },
  "r57": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "275",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482861/275-10-50-4"
  },
  "r58": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "275",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "8",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482861/275-10-50-8"
  },
  "r59": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "275",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "9",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482861/275-10-50-9"
  },
  "r60": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "350",
   "SubTopic": "20",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482573/350-20-50-1"
  },
  "r61": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "350",
   "SubTopic": "30",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482665/350-30-50-1"
  },
  "r62": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "350",
   "SubTopic": "30",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482665/350-30-50-2"
  },
  "r63": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "360",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482130/360-10-45-4"
  },
  "r64": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "360",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482099/360-10-50-1"
  },
  "r65": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "360",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482099/360-10-50-1"
  },
  "r66": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "460",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "8",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482425/460-10-50-8"
  },
  "r67": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "470",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "13",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481573/470-10-45-13"
  },
  "r68": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "470",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "14",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481573/470-10-45-14"
  },
  "r69": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "470",
   "SubTopic": "20",
   "Section": "25",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481284/470-20-25-2"
  },
  "r70": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "470",
   "SubTopic": "20",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-5"
  },
  "r71": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "480",
   "SubTopic": "10",
   "Section": "S99",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480244/480-10-S99-1"
  },
  "r72": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "505",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481142/505-10-45-2"
  },
  "r73": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "505",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-3"
  },
  "r74": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "505",
   "SubTopic": "30",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481549/505-30-45-1"
  },
  "r75": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "505",
   "SubTopic": "30",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481520/505-30-50-4"
  },
  "r76": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "715",
   "SubTopic": "60",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//715-60/tableOfContent"
  },
  "r77": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "715",
   "SubTopic": "70",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//715-70/tableOfContent"
  },
  "r78": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "715",
   "SubTopic": "80",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//715-80/tableOfContent"
  },
  "r79": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "718",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-1"
  },
  "r80": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "718",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r81": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "718",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(b),(f(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r82": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "718",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r83": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "718",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(iii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r84": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "718",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(d)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r85": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "740",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "8",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-8"
  },
  "r86": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "805",
   "SubTopic": "20",
   "Section": "55",
   "Paragraph": "31",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479876/805-20-55-31"
  },
  "r87": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "810",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "12",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481231/810-10-45-12"
  },
  "r88": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "810",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "15",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481231/810-10-45-15"
  },
  "r89": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "810",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "16",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481231/810-10-45-16"
  },
  "r90": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "810",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "5A",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481203/810-10-50-5A"
  },
  "r91": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "810",
   "SubTopic": "10",
   "Section": "55",
   "Paragraph": "4I",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481175/810-10-55-4I"
  },
  "r92": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "810",
   "SubTopic": "10",
   "Section": "55",
   "Paragraph": "4J",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481175/810-10-55-4J"
  },
  "r93": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "815",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "8",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480434/815-10-50-8"
  },
  "r94": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "820",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482106/820-10-50-2"
  },
  "r95": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "820",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482106/820-10-50-3"
  },
  "r96": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "825",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "20",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482907/825-10-50-20"
  },
  "r97": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "825",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "21",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482907/825-10-50-21"
  },
  "r98": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "825",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "28",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482907/825-10-50-28"
  },
  "r99": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "835",
   "SubTopic": "30",
   "Section": "25",
   "Paragraph": "12",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482981/835-30-25-12"
  },
  "r100": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "835",
   "SubTopic": "30",
   "Section": "25",
   "Paragraph": "13",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482981/835-30-25-13"
  },
  "r101": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "835",
   "SubTopic": "30",
   "Section": "45",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482925/835-30-45-2"
  },
  "r102": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "835",
   "SubTopic": "30",
   "Section": "45",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482925/835-30-45-3"
  },
  "r103": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "835",
   "SubTopic": "30",
   "Section": "55",
   "Paragraph": "8",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482949/835-30-55-8"
  },
  "r104": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "850",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-1"
  },
  "r105": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "850",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-1"
  },
  "r106": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "850",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-3"
  },
  "r107": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "855",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483399/855-10-50-2"
  },
  "r108": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "926",
   "SubTopic": "230",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483170/926-230-45-1"
  },
  "r109": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "942",
   "SubTopic": "210",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03.15)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1"
  },
  "r110": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "942",
   "SubTopic": "210",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03.17)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1"
  },
  "r111": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "942",
   "SubTopic": "210",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03.7(e))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1"
  },
  "r112": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "942",
   "SubTopic": "470",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480848/942-470-50-3"
  },
  "r113": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "942",
   "SubTopic": "825",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480981/942-825-50-1"
  },
  "r114": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "985",
   "SubTopic": "20",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481283/985-20-50-1"
  },
  "r115": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "205",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//205/tableOfContent"
  },
  "r116": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 201.5-02(24))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r117": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 201.5-02(25))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r118": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 201.5-02(26))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r119": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(19)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r120": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(19))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r121": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(20))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r122": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(23))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r123": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(28))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r124": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(29))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r125": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(30)(a)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r126": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(30)(a)(3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r127": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(30))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r128": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(31))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r129": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(32))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r130": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(6)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r131": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(6)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r132": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(6)(c))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r133": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(10))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r134": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(12))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r135": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(20))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r136": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03.1,2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r137": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03.2(a),(d))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r138": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03.2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r139": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03.3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r140": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03.4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r141": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03.8)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r142": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03.9)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r143": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "13",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-13"
  },
  "r144": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "13",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-13"
  },
  "r145": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "24",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-24"
  },
  "r146": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "25",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-25"
  },
  "r147": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "28",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-28"
  },
  "r148": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "235",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//235/tableOfContent"
  },
  "r149": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "275",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//275/tableOfContent"
  },
  "r150": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "310",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SAB Topic 4.E)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480418/310-10-S99-2"
  },
  "r151": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "360",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//360/tableOfContent"
  },
  "r152": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "360",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482099/360-10-50-1"
  },
  "r153": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "360",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SAB Topic 5.CC)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480091/360-10-S99-2"
  },
  "r154": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "440",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//440/tableOfContent"
  },
  "r155": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "470",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//470/tableOfContent"
  },
  "r156": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "25",
   "Paragraph": "10",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481284/470-20-25-10"
  },
  "r157": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-5"
  },
  "r158": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "505",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//505/tableOfContent"
  },
  "r159": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.3-04)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480008/505-10-S99-1"
  },
  "r160": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "4",
   "Subparagraph": "(SAB Topic 4.C)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480008/505-10-S99-4"
  },
  "r161": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "5",
   "Subparagraph": "(SAB Topic 4.F)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480008/505-10-S99-5"
  },
  "r162": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "718",
   "SubTopic": "10",
   "Subparagraph": "(e)(1)",
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Section": "50",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r163": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "718",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)",
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Section": "50",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r164": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Section": "50",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-12"
  },
  "r165": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Section": "50",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-9"
  },
  "r166": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 6.I.7)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479360/740-10-S99-1"
  },
  "r167": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "810",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1A",
   "Subparagraph": "(a)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481203/810-10-50-1A"
  },
  "r168": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03(1)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1"
  },
  "r169": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03(11))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1"
  },
  "r170": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03(13))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1"
  },
  "r171": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03(16))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1"
  },
  "r172": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03(22))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1"
  },
  "r173": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03(23))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1"
  },
  "r174": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03(3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1"
  },
  "r175": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03(4))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1"
  },
  "r176": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03(5))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1"
  },
  "r177": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-04(13)(f))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483589/942-220-S99-1"
  },
  "r178": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-04(15))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483589/942-220-S99-1"
  },
  "r179": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-04(22))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483589/942-220-S99-1"
  },
  "r180": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-04.1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483589/942-220-S99-1"
  },
  "r181": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-04.13(h))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483589/942-220-S99-1"
  },
  "r182": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-04.2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483589/942-220-S99-1"
  },
  "r183": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-04.9)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483589/942-220-S99-1"
  },
  "r184": {
   "role": "http://fasb.org/us-gaap/role/ref/otherTransitionRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "11B",
   "Subparagraph": "(b)",
   "SubTopic": "10",
   "Topic": "310",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481962/310-10-50-11B"
  },
  "r185": {
   "role": "http://fasb.org/us-gaap/role/ref/otherTransitionRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "15",
   "Subparagraph": "(d)",
   "SubTopic": "10",
   "Topic": "310",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481962/310-10-50-15"
  },
  "r186": {
   "role": "http://fasb.org/us-gaap/role/ref/otherTransitionRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "SubTopic": "10",
   "Topic": "310",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481962/310-10-50-6"
  },
  "r187": {
   "role": "http://fasb.org/us-gaap/role/ref/otherTransitionRef",
   "Topic": "840",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481440/840-10-50-1"
  },
  "r188": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "SubTopic": "20",
   "Topic": "740",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482659/740-20-45-2"
  },
  "r189": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "20",
   "SubTopic": "210",
   "Topic": "946",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480555/946-210-45-20"
  },
  "r190": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "6",
   "Subparagraph": "(a)",
   "SubTopic": "10",
   "Topic": "270",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482989/270-10-45-6"
  },
  "r191": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "SubTopic": "10",
   "Topic": "808",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479402/808-10-50-1"
  },
  "r192": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "SubTopic": "10",
   "Topic": "275",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482861/275-10-50-1"
  },
  "r193": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "SubTopic": "10",
   "Topic": "808",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479402/808-10-50-1"
  },
  "r194": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "SubTopic": "10",
   "Topic": "275",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482861/275-10-50-1"
  },
  "r195": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "SubTopic": "10",
   "Topic": "275",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482861/275-10-50-1"
  },
  "r196": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "SubTopic": "360",
   "Topic": "958",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480321/958-360-50-1"
  },
  "r197": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "11",
   "SubTopic": "10",
   "Topic": "275",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482861/275-10-50-11"
  },
  "r198": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "12",
   "SubTopic": "10",
   "Topic": "275",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482861/275-10-50-12"
  },
  "r199": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2A",
   "Subparagraph": "(a)",
   "SubTopic": "10",
   "Topic": "718",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2A"
  },
  "r200": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "SubTopic": "360",
   "Topic": "958",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480321/958-360-50-6"
  },
  "r201": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "SubTopic": "360",
   "Topic": "958",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480321/958-360-50-7"
  },
  "r202": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "9",
   "Subparagraph": "(b)",
   "SubTopic": "10",
   "Topic": "740",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-9"
  },
  "r203": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(h))",
   "SubTopic": "10",
   "Topic": "235",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1"
  },
  "r204": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02.22(a)(2))",
   "SubTopic": "10",
   "Topic": "210",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r205": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Topic": "808",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//808/tableOfContent"
  },
  "r206": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Regulation S-K (SK)",
   "Number": "229",
   "Section": "1402",
   "Paragraph": "(a)",
   "Publisher": "SEC"
  },
  "r207": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Regulation S-K (SK)",
   "Number": "229",
   "Section": "1402",
   "Paragraph": "(b)",
   "Subparagraph": "(1)",
   "Publisher": "SEC"
  },
  "r208": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Section": "12",
   "Subsection": "04",
   "Paragraph": "(a)",
   "Publisher": "SEC"
  },
  "r209": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Section": "12",
   "Subsection": "04",
   "Paragraph": "a",
   "Publisher": "SEC"
  },
  "r210": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Section": "12",
   "Subsection": "28",
   "Footnote": "2",
   "Publisher": "SEC"
  },
  "r211": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Section": "12",
   "Subsection": "28",
   "Footnote": "4",
   "Publisher": "SEC"
  },
  "r212": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Section": "12",
   "Subsection": "28",
   "Paragraph": "Column B",
   "Publisher": "SEC"
  },
  "r213": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Section": "12",
   "Subsection": "28",
   "Paragraph": "Column C",
   "Publisher": "SEC"
  },
  "r214": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Section": "12",
   "Subsection": "28",
   "Paragraph": "Column D",
   "Publisher": "SEC"
  },
  "r215": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Section": "12",
   "Subsection": "28",
   "Paragraph": "Column E",
   "Publisher": "SEC"
  },
  "r216": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Section": "12",
   "Subsection": "28",
   "Paragraph": "Column F",
   "Publisher": "SEC"
  },
  "r217": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Section": "12",
   "Subsection": "28",
   "Paragraph": "Column G",
   "Publisher": "SEC"
  },
  "r218": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Section": "12",
   "Subsection": "28",
   "Paragraph": "Column H",
   "Publisher": "SEC"
  },
  "r219": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Section": "12",
   "Subsection": "28",
   "Paragraph": "Column I",
   "Publisher": "SEC"
  },
  "r220": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Section": "12",
   "Subsection": "29",
   "Footnote": "4",
   "Publisher": "SEC"
  },
  "r221": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "105",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "6",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479343/105-10-65-6"
  },
  "r222": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "105",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "6",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479343/105-10-65-6"
  },
  "r223": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "205",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483499/205-20-50-7"
  },
  "r224": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483467/210-10-45-1"
  },
  "r225": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483467/210-10-45-5"
  },
  "r226": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483489/210-10-50-1"
  },
  "r227": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r228": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(12))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r229": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(13))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r230": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(14))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r231": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(18))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r232": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(23))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r233": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(27)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r234": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(28))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r235": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(29))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r236": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(3)(a)(4))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r237": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(6)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r238": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(6))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r239": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(9))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r240": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483466/210-20-50-3"
  },
  "r241": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(d)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483466/210-20-50-3"
  },
  "r242": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "10",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483444/210-20-55-10"
  },
  "r243": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1A",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482790/220-10-45-1A"
  },
  "r244": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1A",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482790/220-10-45-1A"
  },
  "r245": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1B",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482790/220-10-45-1B"
  },
  "r246": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1B",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482790/220-10-45-1B"
  },
  "r247": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482765/220-10-50-1"
  },
  "r248": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482765/220-10-50-4"
  },
  "r249": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482765/220-10-50-5"
  },
  "r250": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482765/220-10-50-6"
  },
  "r251": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(210.5-03(11))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r252": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r253": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(24))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r254": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(25))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2"
  },
  "r255": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "5",
   "Subparagraph": "(SAB Topic 6.B)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-5"
  },
  "r256": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "17",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-17"
  },
  "r257": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-2"
  },
  "r258": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "24",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-24"
  },
  "r259": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "25",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-25"
  },
  "r260": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482913/230-10-50-2"
  },
  "r261": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "8",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482913/230-10-50-8"
  },
  "r262": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483426/235-10-50-1"
  },
  "r263": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(c))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1"
  },
  "r264": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(e)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1"
  },
  "r265": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(g)(1)(ii))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1"
  },
  "r266": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(h)(1)(Note 1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1"
  },
  "r267": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(h)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1"
  },
  "r268": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(k)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1"
  },
  "r269": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(k)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1"
  },
  "r270": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(m)(2)(i)(A))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1"
  },
  "r271": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.12-04(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-3"
  },
  "r272": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "23",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483421/250-10-45-23"
  },
  "r273": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "24",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483421/250-10-45-24"
  },
  "r274": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "5",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483421/250-10-45-5"
  },
  "r275": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-1"
  },
  "r276": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-1"
  },
  "r277": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "11",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-11"
  },
  "r278": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "11",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-11"
  },
  "r279": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "12",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-12"
  },
  "r280": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-3"
  },
  "r281": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-4"
  },
  "r282": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-7"
  },
  "r283": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-7"
  },
  "r284": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-7"
  },
  "r285": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "8",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-8"
  },
  "r286": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "9",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-9"
  },
  "r287": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "5",
   "Subparagraph": "(SAB Topic 11.M.Q2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480530/250-10-S99-5"
  },
  "r288": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//260/tableOfContent"
  },
  "r289": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "10",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-10"
  },
  "r290": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "11",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-11"
  },
  "r291": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "16",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-16"
  },
  "r292": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-2"
  },
  "r293": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-3"
  },
  "r294": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "60B",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-60B"
  },
  "r295": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "60B",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-60B"
  },
  "r296": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "60B",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-60B"
  },
  "r297": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "7",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-7"
  },
  "r298": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482662/260-10-50-1"
  },
  "r299": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482662/260-10-50-1"
  },
  "r300": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482662/260-10-50-2"
  },
  "r301": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482662/260-10-50-3"
  },
  "r302": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "15",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482635/260-10-55-15"
  },
  "r303": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "270",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6A",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482964/270-10-50-6A"
  },
  "r304": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "272",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483014/272-10-45-1"
  },
  "r305": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "272",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482987/272-10-50-1"
  },
  "r306": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "272",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482987/272-10-50-3"
  },
  "r307": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-22"
  },
  "r308": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-22"
  },
  "r309": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-22"
  },
  "r310": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-22"
  },
  "r311": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-22"
  },
  "r312": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Subparagraph": "(g)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-22"
  },
  "r313": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Subparagraph": "(h)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-22"
  },
  "r314": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "25",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-25"
  },
  "r315": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "30",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-30"
  },
  "r316": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "30",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-30"
  },
  "r317": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "30",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-30"
  },
  "r318": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "32",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-32"
  },
  "r319": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "32",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-32"
  },
  "r320": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "32",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-32"
  },
  "r321": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "32",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-32"
  },
  "r322": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "32",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-32"
  },
  "r323": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "40",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-40"
  },
  "r324": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "41",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-41"
  },
  "r325": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "41",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-41"
  },
  "r326": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "42",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-42"
  },
  "r327": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "310",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481990/310-10-45-2"
  },
  "r328": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "310",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "9",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481990/310-10-45-9"
  },
  "r329": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "310",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481962/310-10-50-1"
  },
  "r330": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "310",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481962/310-10-50-2"
  },
  "r331": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "310",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481569/310-20-50-1"
  },
  "r332": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "323",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481664/323-10-45-1"
  },
  "r333": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "323",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481687/323-10-50-3"
  },
  "r334": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "323",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481687/323-10-50-3"
  },
  "r335": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "323",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(a)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481687/323-10-50-3"
  },
  "r336": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "323",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481687/323-10-50-3"
  },
  "r337": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "323",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481687/323-10-50-3"
  },
  "r338": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "326",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "4",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479654/326-10-65-4"
  },
  "r339": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "326",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "4",
   "Subparagraph": "(e)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479654/326-10-65-4"
  },
  "r340": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "326",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "4",
   "Subparagraph": "(e)(4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479654/326-10-65-4"
  },
  "r341": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "326",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "5",
   "Subparagraph": "(c)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479654/326-10-65-5"
  },
  "r342": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "326",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3D",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479319/326-20-50-3D"
  },
  "r343": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "330",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//330/tableOfContent"
  },
  "r344": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "330",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483080/330-10-50-1"
  },
  "r345": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "330",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483080/330-10-50-4"
  },
  "r346": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482598/350-20-45-2"
  },
  "r347": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482573/350-20-50-1"
  },
  "r348": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482573/350-20-50-2"
  },
  "r349": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482665/350-30-50-1"
  },
  "r350": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482665/350-30-50-1"
  },
  "r351": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482665/350-30-50-2"
  },
  "r352": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482665/350-30-50-2"
  },
  "r353": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "440",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482648/440-10-50-4"
  },
  "r354": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "440",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482648/440-10-50-4"
  },
  "r355": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "450",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483076/450-20-50-4"
  },
  "r356": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "450",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "9",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483076/450-20-50-9"
  },
  "r357": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "450",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 5.Y.Q2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480102/450-20-S99-1"
  },
  "r358": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "450",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 5.Y.Q4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480102/450-20-S99-1"
  },
  "r359": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1A",
   "Subparagraph": "(SX 210.13-01(a)(4)(i))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A"
  },
  "r360": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1A",
   "Subparagraph": "(SX 210.13-01(a)(4)(iii)(A))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A"
  },
  "r361": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1A",
   "Subparagraph": "(SX 210.13-01(a)(4)(iv))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A"
  },
  "r362": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1A",
   "Subparagraph": "(SX 210.13-01(a)(5))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A"
  },
  "r363": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1B",
   "Subparagraph": "(SX 210.13-02(a)(4)(i))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1B"
  },
  "r364": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1B",
   "Subparagraph": "(SX 210.13-02(a)(4)(iii)(A))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1B"
  },
  "r365": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1B",
   "Subparagraph": "(SX 210.13-02(a)(4)(iii)(B))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1B"
  },
  "r366": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1B",
   "Subparagraph": "(SX 210.13-02(a)(4)(iv))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1B"
  },
  "r367": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1B",
   "Subparagraph": "(SX 210.13-02(a)(5))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1B"
  },
  "r368": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B"
  },
  "r369": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B"
  },
  "r370": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B"
  },
  "r371": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B"
  },
  "r372": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B"
  },
  "r373": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B"
  },
  "r374": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(g)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B"
  },
  "r375": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(h)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B"
  },
  "r376": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B"
  },
  "r377": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1C",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1C"
  },
  "r378": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1C",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1C"
  },
  "r379": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1C",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1C"
  },
  "r380": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1D",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1D"
  },
  "r381": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1D",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1D"
  },
  "r382": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1D",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1D"
  },
  "r383": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1E",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1E"
  },
  "r384": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1E",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1E"
  },
  "r385": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1E",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1E"
  },
  "r386": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1E",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1E"
  },
  "r387": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1F",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1F"
  },
  "r388": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1F",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1F"
  },
  "r389": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1F",
   "Subparagraph": "(b)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1F"
  },
  "r390": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1F",
   "Subparagraph": "(b)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1F"
  },
  "r391": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1I",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1I"
  },
  "r392": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1I",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1I"
  },
  "r393": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1I",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1I"
  },
  "r394": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-6"
  },
  "r395": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-6"
  },
  "r396": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-13"
  },
  "r397": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-13"
  },
  "r398": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-13"
  },
  "r399": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-13"
  },
  "r400": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Subparagraph": "(g)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-13"
  },
  "r401": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Subparagraph": "(h)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-13"
  },
  "r402": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Subparagraph": "(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-13"
  },
  "r403": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "14",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-14"
  },
  "r404": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "14",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-14"
  },
  "r405": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "14",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-14"
  },
  "r406": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "16",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-16"
  },
  "r407": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "18",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-18"
  },
  "r408": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "18",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-18"
  },
  "r409": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "18",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-18"
  },
  "r410": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-2"
  },
  "r411": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-3"
  },
  "r412": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.3-04)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480008/505-10-S99-1"
  },
  "r413": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "606",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479837/606-10-45-1"
  },
  "r414": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "606",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479837/606-10-45-2"
  },
  "r415": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "606",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "8",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479806/606-10-50-8"
  },
  "r416": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "712",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//712/tableOfContent"
  },
  "r417": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "715",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1"
  },
  "r418": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "715",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1"
  },
  "r419": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "715",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(h)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1"
  },
  "r420": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "715",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(n)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1"
  },
  "r421": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "715",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-6"
  },
  "r422": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "715",
   "SubTopic": "80",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480576/715-80-50-5"
  },
  "r423": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "715",
   "SubTopic": "80",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(f)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480576/715-80-50-5"
  },
  "r424": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//718/tableOfContent"
  },
  "r425": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r426": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r427": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r428": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(ii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r429": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(iii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r430": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(iv)(01)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r431": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(iv)(02)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r432": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(iv)(03)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r433": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(e)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r434": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(e)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r435": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r436": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r437": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)(2)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r438": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)(2)(ii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r439": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)(2)(iii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r440": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)(2)(iv)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r441": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)(2)(v)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r442": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(h)(1)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r443": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(h)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r444": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(h)(2)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r445": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(l)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r446": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "15",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480336/718-10-65-15"
  },
  "r447": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "15",
   "Subparagraph": "(f)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480336/718-10-65-15"
  },
  "r448": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "15",
   "Subparagraph": "(f)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480336/718-10-65-15"
  },
  "r449": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 14.C.Q3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479830/718-10-S99-1"
  },
  "r450": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 14.D.1.Q5)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479830/718-10-S99-1"
  },
  "r451": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 14.D.2.Q6)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479830/718-10-S99-1"
  },
  "r452": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 14.D.3.Q2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479830/718-10-S99-1"
  },
  "r453": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 14.F)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479830/718-10-S99-1"
  },
  "r454": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "730",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "05",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483044/730-10-05-1"
  },
  "r455": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "730",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482916/730-10-50-1"
  },
  "r456": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//740/tableOfContent"
  },
  "r457": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "25",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482525/740-10-45-25"
  },
  "r458": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "28",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482525/740-10-45-28"
  },
  "r459": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482525/740-10-45-4"
  },
  "r460": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482525/740-10-45-6"
  },
  "r461": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "10",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-10"
  },
  "r462": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "14",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-14"
  },
  "r463": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "17",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-17"
  },
  "r464": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "19",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-19"
  },
  "r465": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-2"
  },
  "r466": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "20",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-20"
  },
  "r467": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "21",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-21"
  },
  "r468": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "9",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-9"
  },
  "r469": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "9",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-9"
  },
  "r470": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "8",
   "Subparagraph": "(d)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482615/740-10-65-8"
  },
  "r471": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "8",
   "Subparagraph": "(d)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482615/740-10-65-8"
  },
  "r472": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB TOPIC 6.I.5.Q1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479360/740-10-S99-1"
  },
  "r473": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB TOPIC 6.I.7)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479360/740-10-S99-1"
  },
  "r474": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 6.I.Fact.1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479360/740-10-S99-1"
  },
  "r475": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 6.I.Fact.2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479360/740-10-S99-1"
  },
  "r476": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SAB Topic 11.C)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479360/740-10-S99-2"
  },
  "r477": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "270",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482526/740-270-50-1"
  },
  "r478": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482603/740-30-50-2"
  },
  "r479": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "808",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479402/808-10-50-1"
  },
  "r480": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "810",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "19",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481231/810-10-45-19"
  },
  "r481": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "810",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "25",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481231/810-10-45-25"
  },
  "r482": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "810",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "25",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481231/810-10-45-25"
  },
  "r483": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "810",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1A",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481203/810-10-50-1A"
  },
  "r484": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "810",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1A",
   "Subparagraph": "(c)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481203/810-10-50-1A"
  },
  "r485": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "810",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(bb)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481203/810-10-50-3"
  },
  "r486": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "810",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481203/810-10-50-3"
  },
  "r487": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "6",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480528/815-20-65-6"
  },
  "r488": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "6",
   "Subparagraph": "(h)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480528/815-20-65-6"
  },
  "r489": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "6",
   "Subparagraph": "(h)(1)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480528/815-20-65-6"
  },
  "r490": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "6",
   "Subparagraph": "(h)(1)(iii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480528/815-20-65-6"
  },
  "r491": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "6",
   "Subparagraph": "(h)(1)(iv)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480528/815-20-65-6"
  },
  "r492": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "6",
   "Subparagraph": "(i)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480528/815-20-65-6"
  },
  "r493": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480237/815-40-50-6"
  },
  "r494": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "1",
   "Subparagraph": "(b)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480175/815-40-65-1"
  },
  "r495": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "1",
   "Subparagraph": "(e)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480175/815-40-65-1"
  },
  "r496": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "1",
   "Subparagraph": "(e)(4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480175/815-40-65-1"
  },
  "r497": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "1",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480175/815-40-65-1"
  },
  "r498": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "825",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "10",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482907/825-10-50-10"
  },
  "r499": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "825",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "28",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482907/825-10-50-28"
  },
  "r500": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//830/tableOfContent"
  },
  "r501": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "17",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481839/830-10-45-17"
  },
  "r502": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "35",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482014/830-20-35-1"
  },
  "r503": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481956/830-20-45-1"
  },
  "r504": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481956/830-20-45-5"
  },
  "r505": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481926/830-20-50-1"
  },
  "r506": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "230",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481877/830-230-45-1"
  },
  "r507": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "17",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481694/830-30-45-17"
  },
  "r508": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "20",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481694/830-30-45-20"
  },
  "r509": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "20",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481694/830-30-45-20"
  },
  "r510": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "20",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481694/830-30-45-20"
  },
  "r511": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "20",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481694/830-30-45-20"
  },
  "r512": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "21",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481694/830-30-45-21"
  },
  "r513": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481674/830-30-50-1"
  },
  "r514": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481674/830-30-50-2"
  },
  "r515": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "835",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483013/835-20-50-1"
  },
  "r516": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "835",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482900/835-30-50-1"
  },
  "r517": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "5",
   "Subparagraph": "(d)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479832/842-10-65-5"
  },
  "r518": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//842-20/tableOfContent"
  },
  "r519": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479041/842-20-45-1"
  },
  "r520": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479041/842-20-45-1"
  },
  "r521": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(g)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147478964/842-20-50-4"
  },
  "r522": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(g)(4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147478964/842-20-50-4"
  },
  "r523": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147478964/842-20-50-6"
  },
  "r524": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147478964/842-20-50-7"
  },
  "r525": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479773/842-30-50-4"
  },
  "r526": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479773/842-30-50-5"
  },
  "r527": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479773/842-30-50-5"
  },
  "r528": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479741/842-40-50-1"
  },
  "r529": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "848",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(a)(3)(iii)(01)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483550/848-10-65-2"
  },
  "r530": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "848",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(a)(3)(iii)(03)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483550/848-10-65-2"
  },
  "r531": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "850",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//850/tableOfContent"
  },
  "r532": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "850",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-1"
  },
  "r533": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "850",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-1"
  },
  "r534": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "850",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-1"
  },
  "r535": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "850",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-1"
  },
  "r536": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "850",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-2"
  },
  "r537": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "850",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-3"
  },
  "r538": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "850",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-6"
  },
  "r539": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "852",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "14",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481435/852-10-45-14"
  },
  "r540": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "855",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//855/tableOfContent"
  },
  "r541": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "855",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483399/855-10-50-2"
  },
  "r542": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "855",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483399/855-10-50-2"
  },
  "r543": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-3"
  },
  "r544": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "910",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482546/910-10-50-6"
  },
  "r545": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "912",
   "SubTopic": "330",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482105/912-330-50-1"
  },
  "r546": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "924",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 11.L)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479941/924-10-S99-1"
  },
  "r547": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "926",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483154/926-20-50-5"
  },
  "r548": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "928",
   "SubTopic": "340",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483147/928-340-50-1"
  },
  "r549": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "15",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-15"
  },
  "r550": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "15",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-15"
  },
  "r551": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "20",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-20"
  },
  "r552": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "20",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-20"
  },
  "r553": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "28",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-28"
  },
  "r554": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "28",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-28"
  },
  "r555": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "33",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-33"
  },
  "r556": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "33",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-33"
  },
  "r557": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "35A",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-35A"
  },
  "r558": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "35A",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-35A"
  },
  "r559": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "8",
   "Subparagraph": "(c)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-8"
  },
  "r560": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "8",
   "Subparagraph": "(c)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-8"
  },
  "r561": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "942",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-04(26))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483589/942-220-S99-1"
  },
  "r562": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "942",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-04(27))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483589/942-220-S99-1"
  },
  "r563": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "942",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-05(b)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479557/942-235-S99-1"
  },
  "r564": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "942",
   "SubTopic": "360",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480842/942-360-50-1"
  },
  "r565": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "942",
   "SubTopic": "505",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480696/942-505-50-1"
  },
  "r566": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(15))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r567": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(12))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r568": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(19))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r569": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r570": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(21))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r571": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(22))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r572": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(23)(a)(4))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r573": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(24))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r574": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(25))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r575": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(8)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r576": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(8)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r577": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(8))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r578": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-04(10))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483586/944-220-S99-1"
  },
  "r579": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-04(11))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483586/944-220-S99-1"
  },
  "r580": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-04(16))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483586/944-220-S99-1"
  },
  "r581": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-04(17))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483586/944-220-S99-1"
  },
  "r582": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-04(18))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483586/944-220-S99-1"
  },
  "r583": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-04(22))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483586/944-220-S99-1"
  },
  "r584": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-04(23))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483586/944-220-S99-1"
  },
  "r585": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-04(3)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483586/944-220-S99-1"
  },
  "r586": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-04(3)(d)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483586/944-220-S99-1"
  },
  "r587": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-04(4))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483586/944-220-S99-1"
  },
  "r588": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-04(9))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483586/944-220-S99-1"
  },
  "r589": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7A",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480081/944-40-50-7A"
  },
  "r590": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480016/944-40-65-2"
  },
  "r591": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(f)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480016/944-40-65-2"
  },
  "r592": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(f)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480016/944-40-65-2"
  },
  "r593": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(g)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480016/944-40-65-2"
  },
  "r594": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(g)(2)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480016/944-40-65-2"
  },
  "r595": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(g)(2)(ii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480016/944-40-65-2"
  },
  "r596": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(g)(2)(iii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480016/944-40-65-2"
  },
  "r597": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(g)(2)(iv)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480016/944-40-65-2"
  },
  "r598": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(h)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480016/944-40-65-2"
  },
  "r599": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(h)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480016/944-40-65-2"
  },
  "r600": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "825",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479383/944-825-50-1B"
  },
  "r601": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480424/946-10-50-3"
  },
  "r602": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-03(d))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479886/946-10-S99-3"
  },
  "r603": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-03(h)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479886/946-10-S99-3"
  },
  "r604": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-03(i)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479886/946-10-S99-3"
  },
  "r605": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-03(i)(2)(i))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479886/946-10-S99-3"
  },
  "r606": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-03(i)(2)(ii))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479886/946-10-S99-3"
  },
  "r607": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-03(i)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479886/946-10-S99-3"
  },
  "r608": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "11",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480990/946-20-50-11"
  },
  "r609": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480990/946-20-50-13"
  },
  "r610": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480990/946-20-50-2"
  },
  "r611": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480990/946-20-50-5"
  },
  "r612": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480990/946-20-50-6"
  },
  "r613": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480767/946-205-45-3"
  },
  "r614": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "3",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480767/946-205-45-3"
  },
  "r615": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "4",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480767/946-205-45-4"
  },
  "r616": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480737/946-205-50-2"
  },
  "r617": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "27",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480737/946-205-50-27"
  },
  "r618": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480737/946-205-50-7"
  },
  "r619": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480737/946-205-50-7"
  },
  "r620": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480737/946-205-50-7"
  },
  "r621": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480737/946-205-50-7"
  },
  "r622": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480737/946-205-50-7"
  },
  "r623": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480737/946-205-50-7"
  },
  "r624": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(g)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480737/946-205-50-7"
  },
  "r625": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(h)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480737/946-205-50-7"
  },
  "r626": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "21",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480555/946-210-45-21"
  },
  "r627": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480555/946-210-45-4"
  },
  "r628": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480524/946-210-50-1"
  },
  "r629": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480524/946-210-50-1"
  },
  "r630": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480524/946-210-50-2"
  },
  "r631": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(a)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480524/946-210-50-6"
  },
  "r632": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480524/946-210-50-6"
  },
  "r633": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480524/946-210-50-6"
  },
  "r634": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480524/946-210-50-6"
  },
  "r635": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r636": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(12)(b)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r637": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(12)(b)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r638": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(12)(b)(3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r639": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(13)(a)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r640": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(13)(a)(3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r641": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(14))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r642": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(15))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r643": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(16)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r644": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(17))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r645": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(19))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r646": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(2)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r647": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(2)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r648": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(3)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r649": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(3)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r650": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(3)(c))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r651": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(4))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r652": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(5)(a)(5))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r653": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(5)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r654": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(6)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r655": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(6)(c))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r656": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(6)(d))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r657": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(6)(e))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r658": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(8))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r659": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(9)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r660": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(9)(c))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r661": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(9)(d))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r662": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(9)(e))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r663": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.6-05(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-2"
  },
  "r664": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.6-05(4))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-2"
  },
  "r665": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "3",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483581/946-220-45-3"
  },
  "r666": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "7",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483581/946-220-45-7"
  },
  "r667": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483580/946-220-50-3"
  },
  "r668": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(1)(c))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r669": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r670": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(2)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r671": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(2)(c)(2)(i))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r672": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(2)(c)(2)(ii))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r673": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(2)(c))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r674": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(2)(e))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r675": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(2)(g)(3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r676": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r677": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(a)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r678": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(a)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r679": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(a)(3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r680": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(a)(5))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r681": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(a)(6))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r682": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(a)(7))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r683": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(c)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r684": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(c)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r685": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(c)(3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r686": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(c)(5))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r687": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(c)(6))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r688": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(c)(7))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r689": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r690": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(9))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r691": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-09(1)(d))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3"
  },
  "r692": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-09(4)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3"
  },
  "r693": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-09(6))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3"
  },
  "r694": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-09(7))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3"
  },
  "r695": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481062/946-235-50-2"
  },
  "r696": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481062/946-235-50-2"
  },
  "r697": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481062/946-235-50-2"
  },
  "r698": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481062/946-235-50-2"
  },
  "r699": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "310",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480833/946-310-45-1"
  },
  "r700": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "310",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480833/946-310-45-1"
  },
  "r701": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-12(Column A)(Footnote 2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-1"
  },
  "r702": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-12(Column B))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-1"
  },
  "r703": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-12(Column C)(Footnote 5))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-1"
  },
  "r704": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.12-12A(Column A)(Footnote 2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-2"
  },
  "r705": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.12-12A(Column B))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-2"
  },
  "r706": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.12-12A(Column C)(Footnote 4))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-2"
  },
  "r707": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.12-12B(Column A)(Footnote 4)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-3"
  },
  "r708": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.12-12B(Column A)(Footnote 4)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-3"
  },
  "r709": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.12-12B(Column B))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-3"
  },
  "r710": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.12-12B(Column C)(Footnote 2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-3"
  },
  "r711": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "6",
   "Subparagraph": "(SX 210.12-14(Column A)(Footnote 2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-6"
  },
  "r712": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "6",
   "Subparagraph": "(SX 210.12-14(Column B))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-6"
  },
  "r713": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "6",
   "Subparagraph": "(SX 210.12-14(Column E)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-6"
  },
  "r714": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "6",
   "Subparagraph": "(SX 210.12-14(Column E)(Footnote 4))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-6"
  },
  "r715": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "6",
   "Subparagraph": "(SX 210.12-14(Column E)(Footnote 6)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-6"
  },
  "r716": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "6",
   "Subparagraph": "(SX 210.12-14(Column F)(Footnote 7))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-6"
  },
  "r717": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "505",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481004/946-505-50-1"
  },
  "r718": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "505",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481004/946-505-50-2"
  },
  "r719": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "505",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481004/946-505-50-2"
  },
  "r720": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "505",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481004/946-505-50-2"
  },
  "r721": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "505",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481004/946-505-50-2"
  },
  "r722": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "505",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481004/946-505-50-3"
  },
  "r723": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "505",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481004/946-505-50-6"
  },
  "r724": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "948",
   "SubTopic": "310",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-29(Footnote 4))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479851/948-310-S99-1"
  },
  "r725": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "954",
   "SubTopic": "310",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481058/954-310-45-1"
  },
  "r726": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "954",
   "SubTopic": "310",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481027/954-310-50-2"
  },
  "r727": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "954",
   "SubTopic": "440",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480327/954-440-50-1"
  },
  "r728": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "954",
   "SubTopic": "450",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480598/954-450-50-1"
  },
  "r729": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "970",
   "SubTopic": "360",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-28(Column B))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479438/970-360-S99-1"
  },
  "r730": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "970",
   "SubTopic": "360",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-28(Column C))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479438/970-360-S99-1"
  },
  "r731": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "970",
   "SubTopic": "360",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-28(Column D))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479438/970-360-S99-1"
  },
  "r732": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "970",
   "SubTopic": "360",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-28(Column E))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479438/970-360-S99-1"
  },
  "r733": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "970",
   "SubTopic": "360",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-28(Column F))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479438/970-360-S99-1"
  },
  "r734": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "970",
   "SubTopic": "360",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-28(Column G))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479438/970-360-S99-1"
  },
  "r735": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "970",
   "SubTopic": "360",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-28(Column H))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479438/970-360-S99-1"
  },
  "r736": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "970",
   "SubTopic": "360",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-28(Column I))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479438/970-360-S99-1"
  },
  "r737": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "970",
   "SubTopic": "360",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-28(Footnote 2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479438/970-360-S99-1"
  },
  "r738": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "970",
   "SubTopic": "360",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-28(Footnote 4))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479438/970-360-S99-1"
  },
  "r739": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "976",
   "SubTopic": "310",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482856/976-310-50-1"
  },
  "r740": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "978",
   "SubTopic": "310",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482707/978-310-50-1"
  },
  "r741": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(e)",
   "SubTopic": "10",
   "Topic": "235",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483426/235-10-50-4"
  },
  "r742": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "13H",
   "Subparagraph": "(b)",
   "SubTopic": "40",
   "Topic": "944",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480046/944-40-55-13H"
  },
  "r743": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483467/210-10-45-1"
  },
  "r744": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483467/210-10-45-1"
  },
  "r745": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Subparagraph": "(g)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483467/210-10-45-1"
  },
  "r746": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "210",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "20",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483444/210-20-55-20"
  },
  "r747": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483426/235-10-50-4"
  },
  "r748": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483426/235-10-50-4"
  },
  "r749": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "52",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482635/260-10-55-52"
  },
  "r750": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "30",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-30"
  },
  "r751": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "31",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-31"
  },
  "r752": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "310",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "12A",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481933/310-10-55-12A"
  },
  "r753": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "340",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "05",
   "Paragraph": "5",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482955/340-10-05-5"
  },
  "r754": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "350",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "24",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482548/350-20-55-24"
  },
  "r755": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B"
  },
  "r756": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "69B",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481568/470-20-55-69B"
  },
  "r757": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "69C",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481568/470-20-55-69C"
  },
  "r758": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "69E",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481568/470-20-55-69E"
  },
  "r759": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "69F",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481568/470-20-55-69F"
  },
  "r760": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-13"
  },
  "r761": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "606",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "91",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479777/606-10-55-91"
  },
  "r762": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "715",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "17",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480482/715-20-55-17"
  },
  "r763": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "715",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "18",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480482/715-20-55-18"
  },
  "r764": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "715",
   "SubTopic": "80",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "8",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480547/715-80-55-8"
  },
  "r765": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r766": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "810",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "4J",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481175/810-10-55-4J"
  },
  "r767": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "810",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "4K",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481175/810-10-55-4K"
  },
  "r768": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "53",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479589/842-20-55-53"
  },
  "r769": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "852",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "10",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481372/852-10-55-10"
  },
  "r770": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "29F",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480046/944-40-55-29F"
  },
  "r771": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480524/946-210-50-1"
  },
  "r772": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480524/946-210-50-6"
  },
  "r773": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480493/946-210-55-1"
  },
  "r774": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "310",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480833/946-310-45-1"
  },
  "r775": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-12(Column A)(Footnote 2)(i))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-1"
  },
  "r776": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.12-12A(Column A)(Footnote 2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-2"
  },
  "r777": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.12-12B(Column A)(Footnote 1)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-3"
  },
  "r778": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "6",
   "Subparagraph": "(SX 210.12-14(Column A)(Footnote 2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-6"
  },
  "r779": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "830",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "10",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480167/946-830-55-10"
  },
  "r780": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "830",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "11",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480167/946-830-55-11"
  },
  "r781": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "830",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "12",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480167/946-830-55-12"
  },
  "r782": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b-2"
  },
  "r783": {
   "role": "http://www.xbrl.org/2003/role/recommendedDisclosureRef",
   "Topic": "272",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483014/272-10-45-3"
  },
  "r784": {
   "role": "http://www.xbrl.org/2003/role/recommendedDisclosureRef",
   "Topic": "450",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "10",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483076/450-20-50-10"
  },
  "r785": {
   "role": "http://www.xbrl.org/2003/role/recommendedDisclosureRef",
   "Topic": "810",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "11",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481231/810-10-45-11"
  },
  "r786": {
   "role": "http://www.xbrl.org/2003/role/recommendedDisclosureRef",
   "Topic": "855",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483399/855-10-50-3"
  },
  "r787": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "SubTopic": "10",
   "Topic": "250",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-3"
  },
  "r788": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "SubTopic": "20",
   "Topic": "842",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147478964/842-20-50-3"
  },
  "r789": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(a)",
   "SubTopic": "10",
   "Topic": "250",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-7"
  },
  "r790": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(b)",
   "SubTopic": "10",
   "Topic": "250",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-7"
  },
  "r791": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "8",
   "SubTopic": "10",
   "Topic": "250",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-8"
  },
  "r792": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "9",
   "Subparagraph": "(a)",
   "SubTopic": "10",
   "Topic": "740",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-9"
  },
  "r793": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Section": "11",
   "Subsection": "03",
   "Publisher": "SEC"
  },
  "r794": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Section": "12",
   "Subsection": "04",
   "Paragraph": "(a)",
   "Publisher": "SEC"
  },
  "r795": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Section": "13",
   "Subsection": "01",
   "Paragraph": "(a)",
   "Subparagraph": "(4)(i)",
   "Publisher": "SEC"
  },
  "r796": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Section": "13",
   "Subsection": "01",
   "Paragraph": "(a)",
   "Subparagraph": "(4)(iv)",
   "Publisher": "SEC"
  },
  "r797": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Section": "13",
   "Subsection": "02",
   "Paragraph": "(a)",
   "Subparagraph": "(4)(iv)",
   "Publisher": "SEC"
  },
  "r798": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "205",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483504/205-10-50-1"
  },
  "r799": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r800": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(10))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r801": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(13))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r802": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(17))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r803": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(6)(a)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r804": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(6)(a)(3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r805": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(6)(a)(4))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r806": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(6))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r807": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(8))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r808": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(9))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1"
  },
  "r809": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482765/220-10-50-4"
  },
  "r810": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482765/220-10-50-5"
  },
  "r811": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482765/220-10-50-6"
  },
  "r812": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "13",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-13"
  },
  "r813": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "14",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-14"
  },
  "r814": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "28",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-28"
  },
  "r815": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "28",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-28"
  },
  "r816": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "8",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482913/230-10-50-8"
  },
  "r817": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(d))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1"
  },
  "r818": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(f))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1"
  },
  "r819": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(g)(1)(ii))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1"
  },
  "r820": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(h)(1)(Note 1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1"
  },
  "r821": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.12-04(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-3"
  },
  "r822": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "23",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483421/250-10-45-23"
  },
  "r823": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "24",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483421/250-10-45-24"
  },
  "r824": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "5",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483421/250-10-45-5"
  },
  "r825": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "12",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-12"
  },
  "r826": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-4"
  },
  "r827": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "55",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-55"
  },
  "r828": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482662/260-10-50-1"
  },
  "r829": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "310",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "13",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481990/310-10-45-13"
  },
  "r830": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "321",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479536/321-10-50-4"
  },
  "r831": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "323",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(a)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481687/323-10-50-3"
  },
  "r832": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "323",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481687/323-10-50-3"
  },
  "r833": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "326",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "4",
   "Subparagraph": "(e)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479654/326-10-65-4"
  },
  "r834": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "326",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "4",
   "Subparagraph": "(e)(4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479654/326-10-65-4"
  },
  "r835": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "340",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483032/340-10-45-1"
  },
  "r836": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "340",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 5.A)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480341/340-10-S99-1"
  },
  "r837": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "410",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "10",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481931/410-30-50-10"
  },
  "r838": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "450",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//450/tableOfContent"
  },
  "r839": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1A",
   "Subparagraph": "(SX 210.13-01(a)(4)(i))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A"
  },
  "r840": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1A",
   "Subparagraph": "(SX 210.13-01(a)(4)(ii))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A"
  },
  "r841": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1A",
   "Subparagraph": "(SX 210.13-01(a)(4)(iii))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A"
  },
  "r842": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1A",
   "Subparagraph": "(SX 210.13-01(a)(4)(iv))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A"
  },
  "r843": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1B",
   "Subparagraph": "(SX 210.13-02(a)(4)(iv))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1B"
  },
  "r844": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B"
  },
  "r845": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "606",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479806/606-10-50-5"
  },
  "r846": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "606",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "91",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479777/606-10-55-91"
  },
  "r847": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "715",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(j)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1"
  },
  "r848": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r849": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r850": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r851": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r852": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(ii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r853": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(iii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r854": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(iv)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r855": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(iv)(01)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r856": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(iv)(02)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r857": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(iv)(03)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r858": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(iv)(04)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r859": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(2)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r860": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(2)(ii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r861": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(2)(iii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r862": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(2)(iii)(01)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r863": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(2)(iii)(02)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r864": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(2)(iii)(03)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r865": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(d)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r866": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(d)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r867": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(e)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r868": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(e)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r869": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)(2)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r870": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)(2)(ii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r871": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)(2)(iii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r872": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)(2)(iv)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r873": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)(2)(v)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480429/718-10-50-2"
  },
  "r874": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "730",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482916/730-10-50-1"
  },
  "r875": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "10",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-10"
  },
  "r876": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "12",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-12"
  },
  "r877": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-2"
  },
  "r878": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-6"
  },
  "r879": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "9",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-9"
  },
  "r880": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "9",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-9"
  },
  "r881": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 6.I.7)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479360/740-10-S99-1"
  },
  "r882": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "815",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "1",
   "Subparagraph": "(e)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480175/815-40-65-1"
  },
  "r883": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "815",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "1",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480175/815-40-65-1"
  },
  "r884": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "820",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(bbb)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482106/820-10-50-2"
  },
  "r885": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "825",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "28",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482907/825-10-50-28"
  },
  "r886": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "4",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479041/842-20-45-4"
  },
  "r887": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147478964/842-20-50-4"
  },
  "r888": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147478964/842-20-50-6"
  },
  "r889": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "848",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(a)(3)(iii)(01)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483550/848-10-65-2"
  },
  "r890": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "848",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(a)(3)(iii)(03)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483550/848-10-65-2"
  },
  "r891": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "850",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-2"
  },
  "r892": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "850",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-3"
  },
  "r893": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "852",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481404/852-10-50-7"
  },
  "r894": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "852",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481404/852-10-50-7"
  },
  "r895": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-3"
  },
  "r896": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-3"
  },
  "r897": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-3"
  },
  "r898": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(b)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-4"
  },
  "r899": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(b)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-4"
  },
  "r900": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(b)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-4"
  },
  "r901": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "912",
   "SubTopic": "730",
   "Name": "Accounting Standards Codification",
   "Section": "25",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147482517/912-730-25-1"
  },
  "r902": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03(1)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1"
  },
  "r903": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(16)(a)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r904": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(16)(a)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r905": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r906": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(5))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1"
  },
  "r907": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2B",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479432/944-30-50-2B"
  },
  "r908": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "4",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480767/946-205-45-4"
  },
  "r909": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(12)(b)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r910": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(18))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1"
  },
  "r911": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "3",
   "Subparagraph": "(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483581/946-220-45-3"
  },
  "r912": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "3",
   "Subparagraph": "(k)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483581/946-220-45-3"
  },
  "r913": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(2)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1"
  },
  "r914": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-09(4)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3"
  },
  "r915": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-09(7))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3"
  },
  "r916": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.12-12A(Column B))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-2"
  }
 }
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>128
<FILENAME>0001213900-24-012141-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001213900-24-012141-xbrl.zip
M4$L#!!0    ( "&(25C;^3*.P24  )H' @ 1    86)V8RTR,#(S,#DS,"YX
M<V3M75MSVSBR?M]?P<VI.C5;LQ[;DATG.9/9DF^))T[L\279S-;6%D5"$B<4
MH1"D;>77'P D)5Z !BC+3GN6+S,.A<O7:*#1:'0W?O['W31T;DC, AJ]?K;]
MT]8SAT0>]8-H_/K9]>7&X/+@Y.39/WYQG+_\_->-#><-B4CL)L1WAG/G@$YG
MEU[@7,5NQ$8TGCH_)-._.1O.)$EFKS8W;V]O?_)X&>8%,6$TC3W"Q =G8X,W
M6#1Y$!/1X"OG. Z<8S)TMEXZV\]?[>R]ZNTZUU<'3F^KMY-5^<O/=^P5\R9D
MZCHD)%,2)<>\VT,R<M,P>?WL:^J&P2@@_C.'TQ7QLG&RD<QGA+U^EF,:N6SX
M$XW'FXN?-GG[_:*".[SQ%F6G)$F'-$V"KRD1N&7)K9=]/DB)&X])\L&=$C9S
M/6)3)>L@#*(OB])B@.Z&<2@!];:V^IOBYZ'+2%'\KE'^MB]+;[]\^7)3_EH4
M39F.U.*7"J5W3-4L![&]^<_WIY=RD!=E.48_690O0][=S'XLBOI)K":/_[ I
M4 @0O8VM_D9_N]Q\  Q*$+'$C3SR3,R:OSB.F 5N%-'$3?BTS3_FGV>S(!K1
M7_)/_*,8HE?%L%Z0D2,'[96 \OH9"Z:S4 RV_#:)R>CU,S$%-@JV_2=TAS]Q
ME$41-_9B&A*8(YNSF,Y(G 1\R$L,E0TT:E=)%3]O\CY)>+J$_&SSEW61,XO)
MHY/#^V1\I4IFU:A:&YM\,GITNGB?010HJ%H339X;/CI-O$\O#96LJE E"E]Q
M.ASQQ_7%B5X RF8/:,1H&/A"T.^[H5C,EQ-"N-0(_(SL_\3_T18JS9.B_^78
M_\(E%M]R+OG\DAL"_[O<D).WY,BFV,^;]>I.L_&4$?\L^D7^79^\>0-Y$;!J
M=7[4*\+=UOA0JURP8K/"B\9R6A.3_G/NQGP()B0)."QFQ;-Z'1,+>_8L='ZH
MMOTW!4\[AM89>L*UNBE9#+&6B?5RJO51X5P?XMSB!^;0D7,V$[HCK\8<-_*E
M^AB3"8E8<$.<4\HX:Z\C-_4#7E7%U6ZEFAEKNU@-U8QLWWD@MG>K>Y5)<."R
MR7%(;[7L7A10DE+A[*X]9T6KCFC6M'([C@F.74[XU)[0T.?G[:.O:9#,1>4>
MC?L5O@'%FN-18=US>]9=)M3[DG?RO__SHK>]]W].UIGS S]/!UZ0_,TDCCNN
M"JZ>Q6,W"K[)3KE\.R3,BX.9^!<=[:<LB BKBF&K"@9.[W'N'@;,"RE+8\+_
M46Y4BME2LX+?1</*;;5CI%R>Z73JQG,ZN@S&4<"7@!LE \^C:90$T?B<+R2/
M'ZNJ2]6N2D, 5GCYHL[+O%6Y3)?M.LN&G:)EM9+4\3/?(,/0'5*A>]R0P3@F
MF?2K[9'J,C#'7M8Y5FG&6;;324T=<\XS.\6<BRJQ[<P:AQ)E :/VLKU59TW1
MCA2*BY:ZA0/PYI1&XRL23T^B&\*2YJ)1_6XXX&]OU_DB&MD0K3BE9KI#'ZCO
MWPC+WC D'VA"V+D[=X?"@EA5^95E0'&VW6N*LT4SCFS'R1OJM <M>_;=Z,LI
M=:/J4EE^-2V0?IT)HJHCZW:CKAWU"Q**P\VY*TW>\B+2]:2MH<(&H!BL:&_O
MU-F2-^7D;3GEQKJ3KX9-F;7IRKVKZ<_E[P9&[-89D=5U9.5N.P<&/SO65\8]
M_V08\N?U(<^J=9LT<(849I6S65,"57XP65>W&\=[6=W)ZW=B1JNX,G9.8FE
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MV3N664;.MA$5BQ4/<K)AC>L"9Q_K*&@73:ECN75UHU5GKXO'1#(EH.!*W3R
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MS]\FE:?/Q7LU7J9@5 F=THBKB_%<1>K(#9F2UBP;8%+\-,R>Q^9C0(9!LOH
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M$T"=$+#)6H"'RE9H]9F%>!M^&HKGJ3Q/A.^S[-$+F:$AK2>R%:<Q- .P.G1
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M)R3=#ZF7/9<2^4=1(O6@$8VGR BU0BFX^?,FIY#Q89FZ<L'_/U!+ P04
M"  AB$E8@6N_33<1  #WU@  %0   &%B=F,M,C R,S Y,S!?8V%L+GAM;.U=
M;7/:N!;^OK^"F_OEWNE02-(V3:?='0*AI26!0F@VN[.S8VP1U!J)RC*!_OHK
M^07\CE\D;'KWP\YF65OG^'FDHW..CJ2WOZT7>FT%B $Q>G=R^KQY4@-(Q1I$
MC^].)N-Z:]SN]4Y^^[56^^7MO^KUVGN  %$HT&K33:V-%\NQ"FMW1$'&#)-%
M[3]T\=]:O3:G=/FFT7AZ>GJNLF<,%1)@8).HP. _U.IUUJ#;9)L WN";6I?
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M;:2W[:I#'$ B;/3JQ1?LG IMT=TXW'[^X 18MLX^STIGEK6E+2""+#9E E;
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MY2FMWX<[AW^&EC@JXC*?^:<5IH S@IQ":"E30EA*Z9FV-"Q&@!._E)&/A5M
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MOK7>AOEO\<W/ED6=DNK?PSAE\[]_E27;^B+-&-%P)->TU;-=_5]F7P+L_61
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M'_E@=-/8:VB#GPN8Y2=!1B^=;-@@"L BHYX/Z6##@W96'>AB[8 -;B?U.>'
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M]^R\<+^.(7RF#AT;5?X=)WP=I^EM]."%++U=7,=>U [&Z*W,R^DX*T1FI_$
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MW* Q5)L'/6/J&UB"!T;/!E/]>5]@_<%GD9<$,9(KI'M<0D-:ZQH!;<9*R9;
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M\Z4\[DO[%S=0]7,#K(%#3:G>.Q2=DB]_1O0R7^>89"*X<!V+*5Y%/J=<_=B
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MRE:=E#X&V2K?&6(CK8+-8_R63]M$X)DR34-Q@#,FZ2NAW+925ND 1!5_%C-
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M.'2L:;'$#*;JO1LM)^5X1W"J8C?0MMH\(C)1_40&6<4C_!K ^6O%=> ]!6%
MX+AL#3])E:,-4L40W"@1N>DLD5]3MH [5ERABM1KNUMCK.6-/G)PTU4<S@_O
M!K>+ARSV/^71$(])L%RBYRGTG<UDM;K>;*BVA]P=@O&H?<.R\^)YG?AYNT9H
MNE)1 ES%*K3($\U\0=)2\?FD&*#%HD)?[K^PB*1K1,:*_)BEEW6Z#:6A=*H1
M)JAA:R"IF(#NAJA+23&'G]A\R>9GN_I=>G K8VMTIM0GII58@URQ6Q5(<FJ4
M1A4[<-PY[5N\UN'=Z@OAB[."T*2N*0AP5= W;@TB;9B5S!W4'28U(<SERZ^0
MQJV2L;_UY@::0.NC26UKR;HK?'79M(9W?9)'TQ"]]1V/[J36"\9E?8Q2Q0RL
M9)*NZ)G#X2K3B'[F_U_/+B((@#"G/RWQU0/GBN68>='UC(KYL^ANKG[BT[\R
MR(:9%IO X%1,P74#[(5OF4SF%\ED9G?/T;>3\ZJID:B Q\H ,7A20GQXFRA7
MH#A53,).##EZBJ5]LIZLTM!"J6*')A5DJ*;;1:I#GP;;C1%:6*@[UW=_:B<W
M&H/!FV1W?$8H#[H;8JLAW)_XKA6.K-'UJ:NKA*N8'5RINX02<FPLG0U/'5PU
MW'%0O)V*-Y0=7 %=N(GS3*8NZ ;J32VMI#18M_C1"3NK5O'8%69!1$F%7C>W
MQB@!K1@&E7Y67!.U\V\7LR015;2).@YVTR!RYF,*/ DX9,VJ:Y1$EO--''F'
MG]0O4I+"N*;4Z=Z!03)1N7,;E5%,4<4NOF\Y$729:<5@IV*4BL<PD6K:8.$Q
MR$3KV:MH'CP'\RU:R\/N<0FY@R%#%8!H*[CU!OYCD*WR.U6P?!5L'N.W41:8
M6,>F+-%0=*,^:C>EE%$Z -$[OAC. *7=F0T3G35%H^ CI5V];_5X'GII6L9I
M$RB7<CIT[,+4,14XZ6LL6C8,JU$B,:4["#CW%VKW8Z-G6 ="5%IAFQ:ZXB?A
MAT/%KB<W\/6W_<2V3VDP#[QD]^"%C%!L2>E,1&S)<:(J)EHC)!I3-6K6D(@Q
M $&W;D'M9FUP#  ?>A<9.'%TH0?DGELQB,M H#[7XY;ZF)O5V6UR'RQ7%+Y"
M.9UIR$4%3M@=M94D*?6Z3DJ.O8':_:EEDH$,1.82E;XGYY-3H8?%*O06X)V]
MQ_NV4Q_[6\?1H@$UJ.TP16L[>W_4I-Z)V(&VJ4<7)T?CH_C!CA%UY.&"X(E^
MYEL&:7%:SN/U)H[RUP1"EU4G+2H.D#BMNM$BK96^)T:BXG33H$H\,_-<J;9F
MN_AY"R>2^+9.6N@*C90KXW!B]6(,A1.^;'WLBPS:@*5503R;=HWZ4=PD7_2,
MF:@UB-:B1--;]V'E)>SM%TY27'LVG%$-,'&F*+$A"X8JK0R2Z)KFV&[9 _ 8
MU,76$2Q4!G*\7L=1[MXB84![?!>%+$"Z3,, ;L-"<I%?W=V2P'X8UT'NJOG3
M02/SZP )">1W>5D8=A=ZOE3V(^3N=Q)QN??MN"%#BTAW2KA&,"LE7V>\I51?
MZOIR^,H5^L?^F@K4N5CL!^\:K3-K8(^_G "PK<7"=^S(%J6_DU0QT:9NKO=\
MZ>OM&LUQV!S/"<P2;VCEZ#I:,?8!S$EX7W!!;8PW2E";*R:Y+LZ\)&2??XI#
MD<N?7E^?&\@UV;=N301Y3NFA<;ULT:C*4D[JG)N*VS 3)40L#&7YUTYE+0!B
MQ;J1W_ES<M=!-'\7QD]>>+F-YE=7!AA+/G6A9O:("-\#+T."QA4D.E2*LS2;
M/P=IG!@*$/G7H]G>2@5?!P&)'OIVF\2S-/ .S4$O@T@4)SJ/D\UU-C? 'SC4
M>.2YGAM0='!C,'/2CRLO#+SW;!YX9FSH_'!")Z![X9!<P]YR_OI._*2'M&\,
M,*6-KD9"FZAD#OV_5G&T7&T# ["//G'H1C/#]GBI@'0&8SA_#MAG/I,Y.SSC
M7$6^ ;C* ::TD]5(Z&.RC:'_Z(6AYZ_.6+8Z+\K)F:DMJN]=>B?-8%>BH(WX
MG,02]48((%ILY&N$OP(K@EHFL5*=U8[4@JV:W 5;L"1A\]L%_R^G>!ZW>JXA
M%$+OHN&H6+2^$IP&&@K#_D,D*A@F@<_W2>F\%2_LL!I_TH]=%:,%%MN3+QK9
M6;U_U\J'OTK3+9OG'8GN6)+_#'F_R^FXJ[$)W_8*E'#U[?U3^Q>?I6G^6E&G
MC<P4&16'I6GA/)%"!$E!MGS[CA><)$<BKWG+=8PLX??6 TN>^99(:4K2 HE.
M@F50 "'9F/;2+C_ %.*M&'@R\JS$09_B91<9)9RC@M7ERVS]C'Z#C+Z&V!0X
MHL-+;[5855)CZTV<>,FNF.@]F_,?"' H50$@T4E(-"B @.P""Q7Y71*G*1>J
M/F-SF%[<_&+4$'>MD,;>NV9++[QDZ.WD#N..U^KHP* RYI!K;9YSLS'(#GWE
M1 \4](N@D\;HK6H)-!4C".H<\0NFN%HNML*,YX(JB.?%E9.W/L56C_0$QW]$
M(*A5+%.8Z=9ZZYF7YDX!H23G,0$%Y=DV6\5)\#N;?X@X\7R6M\4=%'H15ZI9
MX@=IH>WE(4<W6P'%[:+\%Y$O5_P^>L[@0+,>]34V. NK+8A3JK#TIN]C)XO]
M/UMDY30?-F$ :XNC'<3% XJ)+J)'H8(>LT]7B^H96\0)ZPM^:Y11'R(H$A4#
M5)Z#GGD^A.XX&951LT8+4<43G(;=AX>(>N/52R](?O;"+6V[V@.527!$"E'%
M$;DSP:X*W693M/_QPNJ9J'J8)'&Y:>E-@DL V"I^R;T'_4]0X7_* JY)'%Q1
M.7UL&PU.=_1VFP&$%0^5O;M[Y/\V=,0+YB?,0W^*4)*:Q&%3@U4]L2(GJ>[C
M41_B<'X39[^PK#K@\S,O%"&J72_;",T,P81'K'K;P%@Q$C_;'C*+0U_,CK;A
M@W#U> :C%Z16L%9<1HLS5DF)JV@PD;HG-5F1>@"KXA&.,Z(K&;OTA-1MCJNH
M%E*&K76:D)Z 3],(R8J;2/Z-#M/QSDMND[Q&T3PW5HB>("$4I_%J#$"NXAJZ
M4Z2K(LM^%^V#4\^],.1"?%=EE)>_.$@17H/93$+8]H:\V@NXSIC.:35NA/T_
M[N>"_O1G-8?I<ET/;\5K'#=//N>&8Z);-DL<T-U?CE8Q5:VVPA77'5.[B3DI
M7_B#EOP'MY\CEHCDW_RQ81"]!D9^$B?''-2*N7(_C?&AF2V7"5ORB[GE(@>=
M',7GXSX^JG574=.XKI:<Q(I;D)R[54"6\,-)7\MP ALT%*>@2(*0JYB&FN:Q
MKXTU6^;_5V8P7;#43X)-6]+)[A?],..UQL! 5!Q =WG4([,)(N%:PX]6<LD!
MJ;!79'KT3\&AB,!I/"./&_7.E^/O\#(YRGO)4L9(I<I8854LM\(6+\<B)_9_
MV[NVY;9Q&/HO_8!V]KW[X+AVUM-+/(Z[._NTHUB,HZDM9B79J?]^2<FR;KR
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MA]5=; /"(\E.3_241<PC?K^CQP\Y?K47>^D5I7=6NEA J .WNN.$BH#M\5E
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MMBV=%9*Z]0]$_";LZ!F "H@+66R2>WHF2<R9YL_G5_&.'F&7L^(O)^JRJ;"
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MFU^1\/.9#H-ASM8?BA9';P/O*0B#+, CB4O.!"YD9I<,*<'9Z.86!C"?FI
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M<3#S*]U:>R<U;(?T>E?/EQOR/^%L3;U/RF^B^UN,[[R-J1OZH.FMY60:0B4
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M*#^N\G1!S9?08K2I^;"H<9OS2J6P>;J>>%=>0BO?TBK([),8RZ<%FL:J=PM
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M=/N_F9W?W-XL;JX>T>SN$EW]Y^>;Q:].M2Q5)K<, BJ[80"%XP8R"":R;2*
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M<7OHI0JZF+(*"0'K@=X4>IOS7-72/&T*?[DMT+X;E*Z+^=!LWPPCBS>#]7L
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MKISC"*^,!TY"L[C0"@!:P$16\4N0EF;)-T]Y8^;75DIRE'G?G)HH>WC8OH'
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M,"P#X!3\VY08W7))D=X5LQ#,(6\9@X>3NG@,DB--%X<L[C<?ZZU;5W\UODM
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MG,-^W8-A!$-X+49ME5>G*6.JD='GR*>WE=P(@6ZI)V3Z#GW$$4Z\,-PC5BN
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MJ>W,L#3C'C#'N9<&2R5XB4>R?/N4(FI0J6\V@CN3IA+_.LCJWY8!5]OJ]O*
MZ2J",&">O'<Q33ZV6V;!4UA6>& $D$FQ3SU[R6]82^I]:/QJ8H(F!Y<9 V1#
M1OLL7GY!,?,N3M&;($*7<1AZ2?K6]3W:*(#:ER93VZE[S3H0[43/?\+)?)5_
MB)=!N"-_TSG4^0.Y/,^Y% V2N,48T\F&+>0>=)K#^V(J0_ZIYO7NU/GU[G3Z
MU[O3#G^A96A>[ZBOZ3U.&#R44N)S.]J^WO&(@ H5DJ8T/C3_V)VQ6+3?%8_!
M9>G<[IJ#R:O9W5Z65>H. 0!?CPXT8P=R&MQA+D,'*;V=T50.<5X_NS*80P'$
MUN[QZY2OT'$+K<A4';D'>IK/5Y]3/$M3G,TV<9(%_V#:H8UJA!+3NR\XT4^D
M9!W#A YT%*^.=N0?'AUK4H7CY+$ EZ"0W"L]Y9"?)S/ J9(W9/\HUM]\>DF2
M!%BC(B%Z4_1]Z\ZJ(\VO.G.%U$9H/1Q!0T>5N^4@]#2&L9S'I)<@'?#4O=^Z
M2W4BS;%>_!QLAIER7W Y0SFG)H7A'-F;^RDS4]'2M>E#@I/J-2VUG:J >_B9
MIB'DS+DAY&SZAI"S#I^A98Q7*E!+:O '<FDJY5(TN%2@:Q$A9)A*L< AR2;:
MQUN:%X(JRD(5V>(O=_@F6GR-:=IL'7U88E#'ZG$_A8)20BX1I<L]0+N1W <#
MRK)@)EHT8P2HU</:-OFJDSBQVCX#^:<.MO9&Z)B09:>B%3#,@ZT>U>7%38(^
MN5H]TY5K'?8I8ZV]%;HI2V4G"UY&$&WUJ!-%6TF?5-F=*:/MD'WJ:&MMQ:AH
M8\5?6+D3@V!K##I1E:VF$$;;#]-7V;K<4\3:P3YHJ6PW$>F.T^R>6MQIAL5B
M%C9Q64KJT0LQ^\6YM_S22,$HA;IA,UB]D@XB%7KAQVGZ$[K9;.DC' J*&9S*
M0B,\K[ Z?-/T@XOCS28H$I%%_D7,\A3C:!E0GZ*QTS4I3FX]]%B)/"A:??[I
MT\WB$ZWJA&9WE^AB?K>XN?MX=7=Q<_7HVD-2C_NM@&7U/=)_09\ME[O-CJ5+
MN,3;!"]SOTOR<XCI#X2"YKOG?1*30R#;WQ.&9.1O-*O>=M-Y;S*1Z\<,6>8>
M&S[D$(_P,Z5*!')3Q MEMU=/@OS&+(ZK-YC&TT%"(G/[JIGH:IX1]8:Y Z2?
MR,=(*]-'.-XU$MV8]C'IG]#8Y4L>XOU423[43L)S1)JG+5\1N2TPD(A@X7W+
MY_G9"W<,VK,PC+]ZT=*T0Y/,C :-F/)XDR , %S5$'EE2Y?9UQ1XRLM"T+=^
MW=)JPMJ]GR._>/O!_M4W6H&)B-F=<4FG1X-):X \'K5HU;R+.4#I(#A(UX06
M[I/>HV+U-5S'254?JOY6(G_^E)(](.*:M*'^J%+& O51+1[)>A1"=8'*<5@&
M\: <";W44C3R4=P8C"4C=UDY2)?C=3$AK;W3-*&RE*!$,WT)4C(XF[$(?).K
M-2;J;_.NTT>,,"/JMNQ2H(QV0AGIY1)($IRI(-.W<%U'J?-=$-*0.GKQ9[)R
M'8<^.1G(3)@9!#YA&J(FA139L>P^W4A2!<"GZLW$4%CV1T%C /1?^1#_[>S!
M6I&+%:I4]D;?XO/)6ZZ#""?[YI68AZOAJ>,%,]G/ZRV@!D!;U8.A#9=]N@!S
M<VV58&0K67S/^G4-(JM5L,3C HD_AVW;-9<*R,S!VHHPX\+.(6)5R[0!KE1=
M[*1)]K?B[44>&Z13 Q?D7S4FNN-9]*KJ3 Y)CKP-5U+8Y#RX^93;_,5HJ"YL
M(.^;61:WQK/-XN;DX.'P;3HLYFU^Q>+.8@:8)&_)23B*B&\,;)'9W=DA&PW5
M #BL=F&;Z;"@97!IKT37'G@11VF6[-AK^$U>T BGW-N'@1=KP50N F9%!$$O
MTHTN1T%T5'::Q+$OP\OV^W//^HWK[H+*M;)$\0K5-ON@($(P5]Q\R:89<ZQK
ME#I//.9B@-,@/0]H&;-U%(?Q\_XBOLVX\AZR.<@,9-5Y2H8BR-C0Z(I:?=%%
M_,=WB/3_H^,S09E[M:U!=E_T[/ ?R<C;M9=LBK$OXF0;)\R@J@"G_E&L^X+V
MD@2 J>I7(@DU>DX!1=(<JR DMQ5:_I]DQ+_$6_Q7 E$]Y @'L X:$360\*F[
M]"#%NKB1X$TM9OI6K@N/ZR!),VUL +UMQV>!E,"@8.W%B'  "#$WFF@0K%<G
MVNJ!'F%Z, "Z6LY.P*<"X#]KW'=PV)<(8B94W!<L5?N]K "4QM?OYO6K-7G?
M5SX!K8"_P9T/>I"%N :'ZM?KXD+1F%CXE;H_J#E;VOX6!VOY%UZV]O:?HR##
M_KD7?5'@']#5LO3E4P$9>5ACE+=&M+G[LU?,@;IZ'KQ.[6*(B_,+59ZWN]@5
MO>W)(1:31@!G'0A?_A;73.VN2%/XYO#0^H+;_+3]Y<I^LQ!+W7RNO1\JCZLF
M+DG9&@_0F(0#V37J25"D<H5Z0WJC/_Q]%V=_+O^>_^OM).2 "B=%=RW^'@U#
MUVQ',P&%@7>?[6\SOS%%]1<-J,F/ZD9_EZ:O#X5OJO9O$1DKMRGG</S]CZ>G
MQW_FM61_.@' Z0R=RDCH0%5M5X=<--H?A=;= Q["MA5)3(ZT*:&).O97(<Q<
MVQCX; -M#9P]T3$W_;KSHH^=D<O?*D!(:B"K9ZH,10"6RD8@G,H&,*)LPTF%
MD16HI+=(,W8E#;SN\.5O%< E-9!5<,E0!$6D%(U <)4-2G#]/\[!I<+(.@I%
M=HOTP'6UH^+O_P1D:Q60U.UEV4#3(0! 2=X.L8;34(O #:\XSE^;KCWFKWB_
MC8,H6U0O^;D*5?Y>@>N20UE_1I6C"T!(V0C5O;O:=MF(_O/D!Z[J8QM':GRM
MP*6P5UI/L+<T-"[)TGM":9P[)"W)\.6O%= F-Y+MBCHR1$&^HO2$HJU0U1N1
M[FVD58T$6K9MJ"GQM*[J(KU5NJ+MUSA=!U'\M)O[7D".QC7.?U#1M\5#V+ZR
MB<F!U.RR$\H;M_"4_VI25S8YMM7:=?^>Z%S9J/9T3[V4<EA6_U1T0Q,,81L\
M8G($_F>L55<457^:EEU)CG$M;[2>73%\Y1%X+4M2Q'-:KIJ]HYR:PJ.%<48<
MZZD<5[LDIO<A&J.?LOQHUT%$X_;IE2G7;LHF2E<<U5'MFIR5Z0-O2$E\1%NA
M>B3T!V^S_3,J!F0W[*Y.7'6$+]A.KE>:8&A<OW0V5K=TZ/G'SX^S0C-B/ZMH
MR%!GRP4) 3(@-?C\(R)MWG%TW_POT[$&]G&GUG5%6Z +#:(H=PT_Y6\5+U*]
M UDU^\E0)+A$"<U^98/IF/U4&-FZ/4EMD9[9[Z_!9AW3N*%=F'E1EK+H#FH&
MH+]7,0E)C&-;#Y:@";(%T1:HT;41T-,R!]%VD[I3*?"S-@5)[I/.[6JQS@V8
M*@:?PSZV<7,P/Y2I:%V8DR>04 ;8Y3H=$6=%.MR<;;[@_<]$$]J17;^]O6#_
M5GEX$O2W;, 3D (]--$6J.Q"I,'M!7I3OC'1OTU*$$BPJGY:ZMF+ =[WMT&&
M_X^W]13C;PZ[N8C(.J !]M2A#1%K.0$;+;SG37<:WMJT[MRS\Y\OR'CL N_]
MY:^WP8:Z$*N(!-$ UMDNH@82"Z0+JOJ@-W_YZULB&_*.$\"##(-J0="W?"V,
M- T^FE955WCHTB!G/IV854["$C>4R4:].AU*_:%.FE,X^[7]*H>"@%;WB5."
M*):9D&RU @B@OM9! ! "@("T1EF,'AOMI_#U]W"B@H!HL;JY@:XVVS#>8_R8
MQ<LO\RT4=CLX,1 \CX,,42 Q &Y8.Y0WY"'&0;J97KXU<\V(UVNB#JN"[.#W
MM&K*Y)+06^,B;SP%@2'<?*C"V[CFQ[F2=5MR*/M.:5)T&35$SGGAQ9.R1'98
M*V>,G'<LWGHF+%63E1.7:$F#U 2NF'VFI<%B0O-%U)%KH/33YS3\:"0>- VZ
M'VNX&3MYS%;S&9[  2[I[SO\/7I P(D33JI%D4R DY*!(,,Y.2 NS0DGU8+-
M)L!)R7BQ09RD*9P701;B^>HF\H.7P-]YX>Q;<%"Y2"O)-G_<$53HD,-RD #H
M09:V1?$*U:W1?]'VCA#0RY@R 3>\2,V2"Q>4J"C+O44>@O3+^?X<1\OUQDN^
MR")#+4&S>#KC"A@/+K+4P!F:ZVZ(]D-5MPZ,W.0"EN+I03[@_JW0Q-B"M)FO
M9DE"-I$5GQD!6/PY#-_"1%CB$@ "*"2]F8O6"T:-/JPX3//?K# HRM9>A-J=
M.M+*!="$C&VB"]X<_=I#UP%-075+-L._B<C]_SEX"G%>T/)\_\G[GSBY"+TT
M'0%K*C-;.@ U2 .PF8]PQ(9 ]1@H'P0][1$;!K%Q.#!T@4,-*#31J;IIRH:)
M:B(O2&@Q0'R^9\./!E!P'O.O'4(T0G2 -RO2"$*6"USU\:N%(N%B=1_(+O%3
M=L-2]8]T<'(FL"RSNA1 [Z>D(:I;3D3XP!QJ%UWF+E+/QID?IQ>L,OARWP4%
MY"S;[6;]B:-+ W1%(PW1?(7*IDX%0L^NU\ZS_-6I?OSTIO>8>1E3E1Z)7NXE
M06SHGLX?U^(]G4L ]/)=-'%YJ^IE1GDWAQ>F>&]J#?81Q\^)MUT'2V.F&GAL
M*[=O(0F@SUS=S+'<E^).!Q/<=>I??IAR,5_]XM$K539/'H+G]1C: 3R/74T2
MI .Z83,=,EZAH@<B-Q;69Q+VF3[FM0PSPI7KJI6/NZ<T\ ,OV3]ZU*#(7'-&
MP \\CUW\@'1 !X^7VX=SUZMI*)J]/&O"1KQ@;=B4XJQ Y6BP >>Q#!N(CCZQ
MP\6-"\ST,:R%&>%J=3%S3W;HSMO@$6#2&MKJRT%S9@ +M FB;29ARN!QH<G[
MSH(T;?U4[N"_[PB(KE[(_] +T4C'"F\6RY8+@ SH3*E:(]8<L2ON!&2$F&6'
MIPJT8#U3QB]Q\H46]/*V0>:%EW@5+(-,RIK![VG5[XY+ L#]HBU:YHV1G[=&
M;X((7=*GG21]ZS(01,B(RL !KUC;*'[U;8G3E)TU+#(BO4G3'?8-2PQH%A=%
M@0%:P,?"S2:.4,HTBH"U=.OZ+^97R_%?L% 7A7\%]/!K_N8[SYJ^^^WLO79M
MWWQ#V)CY:.=X%2=Y7,?C-I04W/VC6+=*]Y($Z7@)/LH_S)2V<NJ;*\V<ND",
MU*I-^^WUI;J3HDKTN38$)=J"#/J-L.=84^^ZQPGU]_&>Z7M%/E%#2LPB?[[+
MTLR+?'+:2WW52@/:]055(0WZT*LAZ.U^V3P82JA1UYVX'LA9,(T.9RO,*6^5
MYDG2G"<?F\U3Z)7*@.,,83L3D)@<*5@50&*P*N\)DX 1S"$N<(#EZUH4J+PK
M(HZO_KX+LOU=G($ZAP'38\]T]D*$9$F24T[>D2MGNDP"%G_KW)8MR=2V>5)B
M&^SEY54ABZ>N7,?)5R_Q43^+?D/\T4S7.WM^3O"SE]&'#-!&  44 7WM)PSB
M$P+YPI6MZ<DP@2NH#!_JN"/!4K4 0'21K1?M'_ V3C))QA_VL:T1',P/FW=H
M*Y04S?@&00>W%=Y^-^\FG;7I1J#P=+[AC@M--=#J:2W6^ [-P)#YUXE?0E>W
MXRU*D\^7. E>6/ "BV0@^^B%S)EA$3_@9>@%FPLO71N&@>2D+JS <J0!,+K#
M&8%0NJ8WSE48?TTA(#EQB%5A=-M)5GI+M)\;%GA#DR,G^UQ%N?>2><(>OGWF
MO$WN,>S$,HQ#V5FM&484"9-XFWB'MEZ"7FBO)AC1%B>Y_N)<OBFROA7 I+!-
M&FD/0*/];)>MXR3XQ_CO88V9[)^9 FID7L6\JC5#7C[$VVF]U'0Y*7RM.=@
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MI_"JH,+2ML8KN07Z3UFWY(,D(]+_W&S('>$%<_R+AWL  K.XN/\#M("9UXG
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MW&O;-,2+=A%[*J1(Z(EU\!CQZK=?\^VUNELJ&)8.^]A^/SV8'\S&6+1R[YT
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M*O<D<V8W4@% VYPDO57:ML8Z++EX>VU^!::+MO=,YD#HB2D"4)BW00%KY%;
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MK]\JL2]K#]8-M<>= ZU0>@M>I?=I]>6\Q+.TAI_VO9H-7XIPI.JQT9=X;&?
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MH;M>KI*TA+5Y6UZDU:JHDNQV?E/DSS?I"YZ=$H7CT(:]02B$5_>&H*F+/VI
MP8,#0!Q1&(@!B1R1M,.*Z,0I#>770+V/=6C[@.M%,;NFC>J6!S/^F;\5W"MO
M1$>;YD16'?0U06PV:B?&?%<X2;%3R-%*^U!//GVA/"Z2_!$O5T69E)MV20^Y
M:7W@!??N>R"G*]8+$(X Q%$# [5 HA4Z&B#&Y@KVY<I00^_[HIB]IEE&=,7K
MO"9<A9:^(>Y>CP^'OW'=D=,U?^0 8EN _<4KGW">;!AX?4)T^F'7FNH+P:]*
M!1(.3<-I?EWL7&"'I:*C;H<' E3X)(B"@^L"O^"LH ]9GE1V$.7*Y8L13!P.
M:.G]I'0FM6Y(<]%E+Y\PCHG-6<)=(YL;/X;>B7=%56-:I9N6N&=UN,&B<AB5
MWOJY\/>?#26=,8U,.RIQG;+X'[KJ5O"[%A9Z8L"BGFFN NY8UEQ8LM>&(JS,
M.[U[P;U&GJZ'6X-#, A>N]@?1X=6!#*LV-K:#NO WK7#SJB!A>?87IBF2=:V
MB[S""32F=WJ=FN8'MOX:4-'E6C4SD-3LD\^):/AU$$KSUK11O8N1ER8)/B9?
M#VS(U7TFN):OPT2;#PK#$1D?5\NWR:F;!FH@<:C)"V*'>?S(!9[CLL0S\@4'
M0X3F4/&!%]SDY8&<9MTT$,",+V# ,NH9\D,?/ ,$V1Q$OGP9JN!?)B4T%ZWN
M<$GORL,>3K:OA=:C+/AHK?95A<@45CZ>!CJR'I-4F8IJN'>39L=T[\""'7(4
M"&-2Y@R X-R"9BWC? K]3 Z;J.#^X1BAM:[(:<UB#0"6N2"#B+D _>7=C;KU
MXLO )^954>+T.3]?DT,U)S!+HOHGU,$/7Z7_S%@^]H&3N@;C$7[%#L95GX\*
M\(ZF'""2(<9<P#LOCDXFV$Y<&Q)C+L%LL^J'*(U.@$)=U\X8:5:;-!6U<V.9
M.+P%U2B%SBP8'%7Y$;]*U47*(B<_3K'DS#_LD>C]^1A1O;Y(ZJM_@!&X!86Z
ML&);X(8N!?D ',2JP8OW*JVF2<9JC.S[KI9!1[A^I<_K;E0ZA!:.B>O)4DFA
M<RENTS*X3"HTKRO* Q])VL]$L*>I,=':T_CPV+75S&+JFM,,% XUIT&,'53^
M8S%J;72:RGFD+:5O!!&Z+8P9G1U"#2/H06[2D:KS6TD?>)S<X;QB3B$:;P8^
MSM9]2]U#'XM\Q09QE^>!?.##$8E2"VTPNOOTG$=QG>^\8CI.]=WX.%AIDOVB
M]SB#5B7GY-N'-\\Y?37X)>N(V'!O>ARCG(^(MRQRSNP8>D%3L_/EU^F"<!(W
M?:T_X.73=MU[7>TM$X#@'BT3-KIE0_T(8@YJ)J%?V;3_C5F#RT$Z;?TM&^V#
M\NS.RO3G%,X]"GY19#,B (_U89H?.JI"CXHNJD+,0/(4U<J($%EA%TP;66&A
M?+^GQVV.=SY 6AA![9P69-R.D-[R&,>QT1.+Y>3H4CVL8=('7#[C<LB]HIX9
M=#$H4= L 39V7+>'D?F-\/54>HN\*NM_G15).;N=7Q#E>4I&5.<+R!9*<I7H
MU9HL@2)IL>1?K0;K\(%P=XH=&=VM I-HP(R8%GFUN,L-5HTCW4.C.-/B"][X
M*!CRA- :A?1MG;#I$*7*$%QC4+"V51&V2=DAVK)?U,9]]WN\8[6?"?YPU6%B
MJWW4CE<LD B/59O@Y->ID>:A"N79CS^=%U(RS1#-P08CJ YA049W:/SX$SHO
MCN1,*:-F$>$L<1-4>[PX\&&8BGE>S%JPR8#U8@00W()APD8;D 8K96PKQ$4N
M4J47"]5#0VP?</F23MM'C=)TL7O:DN8K47J,J7'1/5W9Z';QQ+=N.(JNDVED
MH'D'XWQ&?E- .<D7?%J6\#C6'2U[L,D;/Q:C7+(1(^U1)$TRGDA13/$N NU:
MX*T\&&9438NKM*QJZK*X(Z);)-4@Z[L3H+ *CP-&^J<2G4I4GW)5\'JT H1I
M,45X2#F+3WY@N3%F[V_8%UP^%7L0V1N3S%CS$A=I17GX'DY>;X9:.OZY*/+G
MQ3KUV.Y;4\(VD^]^7+.'Q: QB%W-X$; "GJ&Y]IHBG =1%<P?VLLM=>,RX2'
M0;%)4C14;$NHES@=BK#MQYXF%>*1^]P?2!$U?2M"2(@!'<>Z1;&-KUYBW&J$
M8"'^  ],@[;@C)=*4^A5DT)\6E1][G"R>;,WO?MO3# YKG<2REN7K?*?+9.W
M@_*Z'O!T7:8U)$+N\%2S0PD?+65#26LT$O-&JO [2ZP-@7!BQ;ZO/]O+S DK
MU6%;M1):"0DEXWE 'T@^;P:Z$#[EE%\07MD<('<$V[2JBG(#1XG'/G<&%CIS
MP14Q74]C,1W)ET8+@%_J8W!T^\JS665>+-JS6<UV%OC@ICH26OE-)?FM6OGE
M2E7Y/U)V;X:9;6^*)!]R]:OFA;7=*##0IBHEN<65&#Y-2<MV*3=)3>! V]S'
M1P_Q-H.#*W#BRQI9?GR,OY^W.=E(K(/[L!8P2;U(-I_RM,:SH5O3!B.H[\2"
MC+:%+LQ";!IRV+_A0P'<!-5& SCP85!PZL,4YTF9%E ;9)I4'JY<2U"J!G"P
M0UZ/@Z$&# R*OD#L8A$QIP;Z=O#Q-[H"5 X_M$55^D;H:FM*+!P,J#!X;-:@
MOJ@T5J M2OV5 1KB6&[^=?K)L"B(WOG=<_'R9SZ8K0G^CW8Y2*""'0OM-W61
MJ.NJ+I,L3:*? WU.@TRW" CWY.I^6/6>.OWT\'A_>G-]&DDU=F'8P'?. R:<
M2;+.U>N3\V>:'SA"WX"*UKA)9VPI4@K#1GBCF54JDKG,3/;^XK/W$J"M,H3'
MC-'V"-)&CD':\0.TO2.TM<]I_W7SC^O3C^\?/-9(9T+@]2!_6R/[?Z3D7^,P
M=JI8VPBU1TI8A[$2!]5ERL;$#1/UY^:;0>[$,YR4USE9@KBJ[Q,OWX)F:O#N
M!"HLM(T)DA*)T0B&C^!L-$I ZD>@I7-?]V>UCP2G'I#(]^<V/O\1]Z=.4MK[
M4\F%P>LF*3/\^F.1S:!<^,W-N<]RT<P-;JW6(*);'G0T$L,GB$P8Q85KD46[
M( SD#GJ605PA@#R=O:1547HN _WLT(YH+2:&8HIT+8@)VK40>BE8)=(L!C/-
M0]2(RW59G%9ITD:;7J5Y0O"%[(F;>N:Q-!Q!!3\PW/#2A1B3R4<P6PHO1G]*
MEJN_(PZ%YID@ N>[,:PE/WDV"\N#1X,.G<<%F <_X%F:^"TJY<301XT*"5V=
M<CH4T;&C610F[K>5R75$#CE6;M)\]CXKGI+L:IW/KJ]O[N W/L$.)@#!CQ 3
M-KH("#( L3D()J'K:W+AW*%O_O1??ST^?O-W^#O]\>W?OQW#&G&16!LG8>/'
ML,"8+:@[+)<X3Q@U%NX+9 26"[,,M M@M\>)\+E]3B Y]C#^TR[L&"GU'0PT
MBX*/B?U",0I$]I+V:1H6._MSBE\?RV2&VPC=ZWSJ<0 8 81OB6? 1M<#CTQ!
M= Z2 N/)+*4&$:$3GH.$VM9W-OH'W0^?DRQ+IHLS7"_.DU5:)YG?V]4T/_!-
M84!%>S(T,Q"?HGZ_AEX8#E)IUH6-[%UZL][='N3>:.&&[Q8A/JVS:-S=CB*F
MIL?Z3D.(#A&#2\3BDIPAI_RZ\8LB4,T,6PY6A8*^D@Z<^Z=(C(ZM"MC9+X4+
MZ.@<IA0P>&>#A;X],X+0SWR$?C9&H6O8OR5T%9U#"['EU3J#9E.# K&ULT/;
MC+28Z*,E^?@QI=A9I2'57C/1&SC+R8B,)JU<<']<62M[$H!_"%_3U*1,7Y(:
MWQ&][7!URS0?"=^E38V(KLT-&XR:T2,I.V(66:=CC9[<0:U+7XO'1;&NDGSV
MD'ZM,<Y%DR?HDYB^P(>4);QUQG\/>,'?^![(:=;/\9NW?VE;>?%9L)KR<3SY
M!XBS]29X<F=P9<[U4X7_O28P+U\.=3JIOQ$Z]4*)A4ZA;,8B.G@4ST2CJ#IU
M.+64#LS#O#O]Y?S'R_.?[NYO'R_/'Z]O/Y*?WM^??O XBVPP@CXN+,CH[JMD
M,UU@J*]7%C6>LL*(9?%<)LM1Z#J.8FK.&!<N!"^#Z("42@$5TU [#_&)(_ *
M'4 R0PH>B@."MS&[2\IZ<U$LDS3?\XFO^, !](O,<-KW,=#VH*8#$1TY08\$
M&_0KFQ'UM-?+2#[J-60.2LN]QU5-@($>Z[XH+!FY?9C[M@*K%H'RRUKYO[#>
M8L6<'.9I42+6ESGJ(C"*0V3BJBD<G(3[(( ]0K6N?:N 7> A%H'ZT]JNE7P0
M^I4.BZOH*271T?#Z-.W@^FF@W:0YOB8_5H>2?ON!P-=!'P/[0H"AB(Z-7X1?
M*R'EJN@2.?A$8"].Z']:Y%Z7@G<5W>UO[/DQ8%H92@3,]7*;P:-0%(Q2ZA?'
M55$Z\%G8]*JGIU"EN#<,0?"]B?MW,*C$KOV^(>J=#D7?L,'?]FZ(. 'O.L9W
M8MV51 ZQ3&X!TUP4;N+N7@(Q!&Z[!/1%<B_2:IH5U;HDCX33)ZC:,*U'M!*4
MUX.= \-?DG=EL2*<VH ULC[-9W#&T+PK>$<=Y,)P^6*8H\0#(VV5M_SYZ"9]
M(<_/1_)[NMY.JPHK+I98GA!G\7;=(FX<\35:TU</=']Q-U/;WJ<2M$ JZ=9G
M#7IH6M7I-,G0!YS B;-4:AQA%X9& LV3=(NN076>U\ME4FZ*^4/ZG*=SP@&R
MAEB7PS1_OBNR=)KBZ@+729I5#],%GJTS7,S%FDNDY?8IG^%2!,H1)N+J/<ZA
M(D>V.2/_FA5YO<!71985KP3TIPK/UQEL1P]59CS8[MU2J[U-1T.SUGM#\0.+
MCH0A:E%$ D?T#<?R6W2$!*;,$L1P1019U&"+*+IM^"A%>((:E!'%&14Y(EBC
M!FW$\$84<87Z&#XR:2P"[*DIH\%LMVC+$5#AIZ*/"^, S__Q4?W'/,S41K+_
M/QYH^K?7J+#;T4G L;N=ZW7\0[@/7#\;]N7GBI8V_HU-FM"8I7IK>_;TA!AV
M9T]Q=ZS1/LP9'EVI 7TH5X;#!T,ZM^SH#%M[JF-]3/8'HQ_$D2D#M#MXX_9[
MS&'\,5EZ6+LL-@G+!X*\\^QX&.SEK #&!,'@Z&YT-W$) X8#S0.=)6#K>\3E
M4FI+V+OQ;U_)75XMTM4=+B',,WDFXIQ?)M.%P,7=,+'/[P5TS>P1;9/1%3[1
M:7BITYV;;R'I8_ '^!P2WQO#H_X "TSJZ[%?J0PJB;(7'/R>Q?O^9C"'UYX1
M#[J5QO&D/-!RV_.6VM6/YXS*Y=>:_)X\+L67[W&6^AC*=_[(J/:."=.];!;V
M 6IZ:78&^T;,"+6]+A>OK6!E>/BUO_^KQ/JA0"[*O2%\\*V@OBO&>5NX+J-]
M[(O^O;!KGL!CF>150I->#IXRT/]62)N*$1.7+ (DS5(Y["-G$V@EJ4LL4#-A
MJ'/,957WQ^Q7T=#!'Y6.H4%R+V>J:K3J$3O*@]2R.KS.3Q.3#ZA2],?L7YLP
M?6-LBH0!UP.N=XWV\,=8\[OI#3:&#PG-.R_R&<XK/#M+,JA]_+# N/9/*[*8
MQUV^$LQ&[H",/L:8S41\*J)SD3X3*;3EW$.<PGSNR@[_D]4.O3I/5J"BZ-YE
M!UALBD^&,94/06WH.JPF2,"*[A?<916XK5$-WP;Z"J&F4)&E,U"E+_.:%O+<
MFY_0 #Q@*+,>"T.A+C$!B1F*9U+X9641E;2 3!1[^C8Z2_(ZGQ9+?+@K4PD_
M0+2=%0GKX<0FF6['>/>C26J]4T=+_4X:UQ;4P]Z%]H^%2O)W1\E[@5FOO=&L
M-X\KSXU-PZ,#%T59PZL".CX?+ -,]Y70*>5J-'1AO#":O4!AO*[02)PH/[/8
M.D%]!J+W$%3:!7_00%+%IT(O( ,NNE4DF32V5E3<M&0?4:J#1#4\V,]9Y'4-
M#CV*MAZ!4<XAVWW76S0:$UCT8TAYESF0[*E]]]>AQO%1G6TZ?SGHV>2#0[1#
MRP-)A]-,ZT C>MC39NO/XPJ-'[!BU$>@+T<'GXV:#QWJE+1^+NAY:</&W\,[
MHC/45;(.KMZ=SE7JAY  0ZB.M*)[[@B>#E7=XRE.7V"%7ZPQD+8%P]D+?*AO
MA\NR/A %#LL;[''R][1>-?%=U'X8D2\C^#3:ACB"$.D#+\C& 7=(T0T-N]@_
M3IKK(MB&[-P??] MZ7/K'&A;1K=MA5J>!]R>.]K/?+&ZQR\X7P>\(NT?'.$6
MM"*]SSW'/^9^_8UX@SDOKR$[RDTJ4;?0P2XVMX\&S+;;-^YA=]0(WET'77;[
MWEY!7W1*#,[79>D5S+O7#X[PCK(BO<\=I=U)1XA_<@2U30^QQ(9L)#?)'/R>
M,J%QL'O*[:/CO*><< ^]JY0WU1]T9^WEFG*7TLX.'?&$HX5\;PJ"U&D^NTKS
M))^F^7/[L#NL2\</BUAEC+RP=/#J"'@35D9Y@BA,6FRF@2I;*<;EV!FT<M2N
M'7_&#LW9ZWR)?(1^K/W H7P\SI\-N[1=T=*L9>_U.X(GR="%("]<+[;YKE1O
M&]P2<"$W1EV$\ :9OQ8R<6IO6._5N$R_1+6>NG!Q\HQ9SW%;6H,,QW:!1-LW
MAW/<V+\X3O^I%>^ .TASA?P1=]%^7#!NPAGJ%V4AT8_)5T4%UN9OEU]7$#_M
MT^'&%VK 7BB>J&DK_=& >0I(N];;08B#'$,<P&"92^U4AC!Q<)\E]X_YG>W#
M((?4@09AZ/ R3=G"K,G"Q&)A]AOZC'EAZ@_7X3P;^NAD93-I!>K3LH0F(#2]
MY#J?I2_I;)UDYT5.65M!SL#M_ +/<5GB&30C(U@D!ZLJLT?$0I:@V1_:QDYV
M1ZS$N_R)"6H_@IJO\'05L';R+R'Y4R/J@[?/-=AOGK<WB0SN+%$7TR^W*[6F
MQ']_755K/$ORV>VZKFKRWS1_]FAHL],7@G5NV 5+;<LE A/QR?HJEOSO##HU
M!4GPQZ#=[&6-M,T+=N;T,!_9T._Z*4"[?R6@%VQG9 ^Z\-7OUC_*XM=K4_OA
M^K"*QU5UA\N'15)B10&?]H\^Q=&\0(8ZSOW0TE:$JBHH+8SH2$,IJ,ZP$1S8
MP^0LE7OR9MZP(]GY0WYG\ "P00O2^V+G\/K<7H.J5K+C78;ZLW(@LP;Z^&D#
M)*%W$Q6<9H0>XA5I^%# 3N5Z+'0'(DQ T@Q$$W^CEMIQEYW\^K*0/K10(T!5
M7.FX3* Q%^NOM4A>\#V&3XE?P<=]"I_O_)60I]VNR!J7HEZUY/!Y%SH$7T#-
M)]AOZ>)5>1B#GY/[6C;ML;D7K@]2,7?XLN<MOY<OA2O0NP]T#[\9E(^N/]*&
M,.@2>Y/ \/;V4!TU)W_>Z /7=U8NU-\(J%<H$3"T]Z)C)_J0\0C:A%%.LB*A
MIW4/BT1S(.YOA01WP>DQL#UR;N>HF:1YWT1=*,ISQT)NJ*2TK<AH5;&9O>6B
MJ;\UPDP9$[Z'2#OKA?0KRLZ,.RS'937MD&*FET2L?>*GD.[S>^-,A;&A'6K;
MJ#T#?\"MHU=6]RV5O;L+,O+'%323VY^[H ]R%.Z"'EJ[N0L '"+P4/6'<!=H
MY>QFHU4S[P#N OE#>W07J,'N_WBNR3?PS<[K\S_;9V"4L?]ZW/V$O"V?DSS]
MG0;C)/GL E?3,J4>W&)^MJX(_$J<U^YGI#?0D.&3OLAIUJ$,AGK^)4"P-@4H
MZ12-;Z<=*NUF90YBWJ"L#H\O^1V6@P"'R]$8@MX>E^@HK*>[R'[(4E791KT;
M#SRF-:2UMN&/G]-Z0=59T'D7Z>JQH*TQ-GOK=N+[Q5 M"#SQTJQ>"H4E3#31
MMS&#:G>0L6@Z,(0Q@RO:G@,IX!X&X/=I]>4,Y]/%,BF_'"0@P/JYH!5M;=CH
M>U^TTQ#,0\U$56>"&/9:5[G*UELG=@Q1'Q_62P)E4\P?TN<\G:?3)*]YIG2:
M/]\563I-L;\".0!LR*!3;^QT;QD&B+8N:$&A%A82P$Q:9/!XTL$R;P-(AW'P
MX"O43Y,<"#J8PWX8?GM=JRIU<M3K5:]/[L#-X8Y4.;'F-)]])*IL^QO9IOH!
M+Y]PN><[W??K0:]X3^2T-WY&X!9P,[Y@.>V+/ICD?]_6"URB>I'DJ#MI%,&#
M Q=*I\+) (8.#%.]2O.TQC>$>[/KO";?2,D1?UI5N*X^)+\5Y7F65-7'9'F8
M;EF^7P^ZK#V1TRQK!N6(@D$M',0 31 %A2@L!,#&HMP.7!CR,A["P"&*1><0
M.'TN,9;;2KOKNBYP BJW#NBX':7-5*,%-+@VX"&VYNIWY<G^EY&?0NH**Y@&
MZHC0#@M*::\<V:+2ZY0^_!D8T7]7%BM<UANBSD#"]@H^X'U&68&$LX_;4-&L
M)3&-JG7-Q'$=3:ZB:I:/$R^&YM4;@/N=2DZ 0L5)N" S> F-XS#R$9S+4E(<
M0X-T_B0M?TZRM=#%<%*M2SR[S>_Q=%V6Y U]EE1I]2DOGBI<TJ**U_EJ79,_
M$X+3+*7&R[,-G4Z5N,,\#@Z%9N#XY$/1H2L+"L/X@V(<+7P/O=XZ;XY#,GMH
MJ%'^#(D?$+A=U<.>)C88X8+;C'AHH]GR9];759HW)D.ZHXBDL" [&_:]6/RN
M>A<X01/5K>@,73MC,&Q[2,UA#?6N^2&7/'0?OLZKNEP#Z(-9\+2?"5F13(>$
M9DG1YM+M^,FH[&XVN<F7G9'NH:^-\X(LR+(&6QVML'V7;&AK.7]KFAU.4&N:
M%1U]*(*8R2JM(S[7_&:-8/IP%IQD]G#CRC![F@FVKSW-#59 >YH30KLL*?4;
M=F3+RF11<^>0OT4-@K@>ICA/RK3XE%<K/$WG*9[M+:)/#SN(@<V(@C8>GXV/
M_.ISDHR(PS/3.-#0RHI<LB3J*8_@4RT,S5ECF![JF:5'01>BJ9@0UQWN*(GF
MN+"0/.PU=9;D7VA[$&_M13TSE/R57]>('L;RUB]Z?22TX(V,;V2N)W,_XO;3
M,?2S ZJI6B2\I*]1':(O [VV8*;;4_VD-PM^AD?1>UP\E\EJD4Z3;'_*@19V
M..5 AX)FG<@#XUX,3L)I] ,CF0/U VL^]!YK6HRP,=,>JE+$OE[\).B>"'_H
M_D=^%Y('N!%U+K+=6*Y+;"QWF+]0W=>;ZA4\+,4(/%6W<UH.^C!)1?T/!':C
M]C'0&5>HZQ.BXVGI\#&T?]"+IY,;I*9PL)__(8$<-PH.;,.W<VD%'F21.'PP
MI%O CH[.DI*P?,?Q+"!W479:O+HQ8/=SYS.-3Z]OR_OT>5$?\@!2?BEL0J,>
M$=N!Q.>@HD1TUBB6EH,(%8>4EOPAG@+6O\9;^59,"ZEH]S]O[&<TK@A'/<L;
M[45#WR#-N /+3PO63 VG\:H1,,MZ) &(9K:K);TWG?2.,.9@<0=;P$.J%=U/
MZT)4R;]T<041#GFU+.1S74'5'ON [=3B*W /4AT&G@V*H@>UV<1@:B*T<UM0
M!4R_8]\((.0U;T+$=TFH;H41+ O]S6 E?FA3SH?U4X7_O<9Y?0GEC,'[=Y@G
MJ?8[89PZ5CRT2?YB/*(36(]+58Q:E.>H37J=5ZB1]$'JY!;((65-# ""GBX&
M1!R7AB6M,T*5![MPI%H.%OKW=,!H+I]]GR\W02/1;$@X+Z 1Q)JYRLUPLNS\
M<F'Y5\EFNL#3+W=E46-J*B,_/9?)$MS30X-AO8&&/(-\D=,]>3@8U,)!'!"-
M4' *FPV>HC=0VFVZWA#F#;KT/+[DIVH/ APPSW@ >GM<HLJC<<3+5*_,#V;D
M 0ZC63&E20LTW4XE];:@TV.)DYIEP3:%0P&M-PH!;]55K1<8)6U=K%I ^@[-
MBQ+AK\ER183]_Q#QHA)/BW)6T2D5]_\D-(>09AFOD@W-,8:BZVGRE&8I=5[#
MGPC0+.6]YO'7%<YG:;TF//DNWG(Q,Z^W,%QXO6]]QKX 9H2/Y&_G2;6X8]S7
M2?T1Q+P$$JC4^$0T)3.%X+Z+]MY6T-$7@([6*#MO]I(0DJX(">?KJBZ6N*QT
MG.=C66>-J1C]74S/A@I]!<-U-(9?Y\_/)7Y.:GQ>+)=%3BTNM-Z\GNEB!F)3
MN)^:38IYZF@IZ?/?0O3^C3/N<KB=,TQ8WW3MF5/42<;[;DAG3R,:\@_ZQVJ"
M4@HH[J90$Z>7BXH)>U?YW&7RN2B_D.MIFJQ2PG;[QGAEXQ&?\%U4@XB&"CWS
M5=1&9/[LE*YOQ]NWF25^N4K2&4IS<B_3,W<DLN!$Z870H3K*><2+4#FHO<U8
MHHRRZ,I9.RFBZJ,@0<%P'9WAK^(L*UZI7E"4ET23GQ).GI>8Z&;0!\9P(8MY
M_%G!9J(IG4J;-.$J\K*W4-:7BA,K]IP/Y26@I@\FE'NA,T[SV>U310!54TS&
M *)N$DN;9J O A9]V142-"K&B%O)EW*C1#UX%^4%0D_>>SS%4#M4*T-VO91\
M6$39=-#M,UY!30RNGN$<S]-IFF0L-;LBXZ[(<W]=8JTY):VF9-V3$?1J;RTI
M*RBRO:&;YZD!BZ8-7#1G@*,JO0:">T*R,B?T47=>7. 7'QW@O#@B,XC^)50!
MI0H00PY:4GI2L! =7"'05@5UD(:Z8NI$%DN\I[J=,(5LW'@1XVCC5@3IQ4HN
M.:B.TVYFA]=+6I$3C!I4V,N=/]SI*3>#FD'M^1;OLG$@52$Z1_9$V&"-^8<A
M=CJO<<G,0:LLU;XYN>&KHH8O+J8$IO)?53 YNI"T9.DD9.%#^#MH"ZLS3/8"
M[J+UUE$\3W2N6CXQ#D +:781J9D1WDY#-C&4 *,.O92Y]'!5T38HFT?\M3[+
M"(:[:'A3Z0-':7ZTXI^(JMPY4:T0HC.OPF^VO%IGP/LKS-[7JIW5-;9-FSE$
MX8YM8^@2H&3]-GUQ= 5QY]V5Z53[]/FXAM8JK1F?F@8PTQ&:5\X*(,3>!C(U
M*J[WJ8UPS=-:8.1:@U"#Z[PNS!ZN>[PB?Z6A:>"/9TVEV7IG<% &T1HI <3%
M$_.N5].F$86."?&V0J]$F^>E,96*V>6TF-V*P8E[OYM)TTG'PHL(EX+ BEQ6
M2Z)*%>4&\'-SQLBB637SJ91&(IPN52:IJ.B/=9#U\:$UQ_6O%:T8V+42_>(V
M$.4N$XD'X06S7JXS:IJ0<MQ/9[^M>6EEQ_W20$%U"P8E+9R(X14V$ON"<N))
MZ".M6[2X<;>:?<Q7R12C;U9)^:TD+6J321M0**E1G2[IG01OSBUG<VAQ&>GL
MR<J!*S$TA"Y:UY?S.02.@O,(D^_5]P3%.UQ"1^/D67O\-;- 8:/S4 E!&O"V
M!/5NOLYG%7HJRK)X):H=^1=F?Z ";@W:\-I)R=_@N=- FA;+%>'1#'Y)?79E
M^ISF2<;,#FA&5!6V7DIR].)ENE[&/6R].&I9)D[R"'X47^!YFH-Y!#PJ->05
M7X%(9RUBVM.X'0*;> 4YU#P&ERCZS-%$)/F4I<^)"/&=L:\U?X5),74;!^H5
M4G7D6 19-M;]V[GCRWDK!KN=A>ZZS^7PHM$3HY")C?+PEKX.3G=KL@^FM^0$
M@ /141@K.HG\Q&:AV&>AEAZS/%2T!]=CUC1\F#8C[A9Z^TC(IG6,:[-2<]IJ
M,FL>0EW0UL8BB&O%2^3E$,S.($;</<[T]F7GR:H(HGPL),0VYQPGVGN9(ZA]
MW"5EN:':!Q-G4HG,DZ<DHR%&U0+C&LUX5'![?554[DF6;0L\IM;JP@J5@%T9
M&%JVEX3;\%0%_&@$#L^OT(>&-;L2\ZF@?/ H(Y%.$MG4KB6J)QD+^<$5BLNO
M4XQ!63<?C<TPOJMB:G1;*/=9K"(I.&.;QG>W<UZOXST4:+.&SY%U/B=3N7L#
MSB=>MN2938]WX6@IZDG 0GMX69#Q\"AC+&ZU^$\5C;P@6Y# T68Q@$EJU7D(
MS3F\)J*^_>NZX@$J*P8THKB<B.[+SH-7X35N@L%K4LY:)_\^_>IS!EP.B8CH
MQ[*2JA*="W/"2^U]05YK.2T<#^? =3XMEECG46_/P>=F&CO\4$HGQA.)DHZ>
M& S41DA;>5\65757%G G.EK=GV$*.$;HG)A7?0?Y/J/[I(5?V]?+%;GM8,CM
MG-5ME!I(ZOC=3J)Z+:M1F;;S8O+<2%!/!@[DQ["37W,#[%U1,@O%AS1/E^OE
M#4ZJ1N6&<LST%V?)](ODDK%K:(VU>\7@P^^6[ LH XC-NX35+F"_>R*?D?U8
M4:6\"X/ZJV!W=D<X&J\E*[V;!;SC+XEW#\F(:V714A7ZB=^> *:4K^Z=TQY^
M6XE=,9[S70(4'.[3%^60XT[5V_E=B>?40\'+@#O&<4GLYZ"H3;K$1PP:>F7@
MHAY46B+[<K'P(\81TZ!$M7)C5 ILB.;5WXG8SO%KMA%E"[9*Y<A_$Z&12PS]
MQY)\H\Z?6*U+P*H&.QHL@U69+I-RPXLGD+].%TD5,X1/Q36#M+=9&]R^<),\
M$:!W.*=9:F3AV7WPW7LEHP#0BD&@#OAM.0OG//Z:5K5PKA/AHVK]!)Z8)UQ6
MZ'51()#A:UHOTIR.AR%/295.R68F'YLF*_C@]<=[]/8=>O/FS81!)5\I-IC&
MEM<$V+JFQ93$"4$TU"2#Y?+7[TY._N_6GMZ Y2OI\NZ!(D^1@U\ C269*CWE
M.E^@V*>S#8!\^]W;OS2PB=H$2Y)&E'+(\=:C0;Z]96E="Z%O8PAN;=+#J -
MA+&0GQI;J>E0@I ..$RVSPT6]-O&@] 5"3%T?-60G\ERY1^(>8>XL: O2@_.
MA7]X4NP(-MK+_F%!M/&C1UPNT3S-R5$)I\;K(ITN(&J^J8I (SE841#Z0*&^
MK_0%DUN%O.>F7[+-A.Q2,BFIT-.&;UE>KC0K\F=<'M7P#5@,WZ'3K"K((9-E
M<!N]PA?I(H&\Y#*=D9.B026NBM=P3RWUEJ\Q%#M  1RTV@*!]A<JY3IU8:]$
MC<556V-QQ<!LWS'DTJC$W^"_+^F,'-+5$ERB3^LJS3&4FJ"W"P\2(XN'P$?K
M%;T<T"O&7ZB[E5N_R=%1$5TSS:?9FGJ/>%10]1VZHO.G<(# DGGBIG,.L'EH
M$6279!D_0\S-!(';<D+/F77-2_[%/E>,<E(N+@?)QCE-C(AIWW$W\DI#VJ46
M,RG'3IR_H"*^^V[(J0O'^K:]C5G[=_& P'G.3O.>33+V<6TB62$].X?"OQ+
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M8]$=. (+=-1RQD&]VI=)"67+*O&*DE(_5=(5P]M7Y03Q*3&]VAHJ5#>4D>"
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M*DE+6JSWE&B82^9<;GS*N%R^/6"0 7R;ET*6OCYI PVV.E[%T\\/PEFMMG]
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MXO2@MB=);TX%?D=M]5PZ7=>+HH27MUMP P]J:*?%+^NO(\@2KJ"F/VSVGPB
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M_E87(TP;$;001%X\A=%)DM]^CT;9%([$JK>&%Z<"JY#] GA"N6G5&,\B@0*
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ML96B04VW.D4+IE\%/'A;%6=B>V>C+Y^"%O*FC<'?D\.[3#(P,,Z6:4[#SJ$
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MUGG3B F:-1=C0@[//DPK9F+=5*R;2X+3V;,E=HS.YMQ17/:4';%[%:I/ZJR
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M_V^R^?_>?/UFG23;OWWSS:=/G_[D\]^)?1J1F.TBG\3B!V^^_IH#+$">1T0
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MHO2 U-_VI6_ ""'IA4.3@O27X1R,W7-,.((PN7PQL7^-[T#WB@#)(FTE/7X
M:5JXS>2W,_\C/X,2DEH$_J=5Y&V$%3.TQUJP %EH<V;4#PH@!Y9%B3@HQ4+U
M?=;R1Y"NTF9#L\.:.Q3\C!0N&0E-W+LV$% \:[J+9_OT3]H;H@7"X([SH] G
M8/<YAPFZVR6>IAGI+1  F2YQ/,W(5 , .U0.KIX99?7/P.A1NWAF!';"@;(
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M +8#@10WR<*WM)6&' X\P547DRVY81 ,],+])YJL/ZW9IN%VFJ_&!@GDO?%
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MD$7,)V21M@"^CN.=*%+@:Q4QD/ A8?Y'Z/.A$]](O46-75*K.>[B*V[Q>'Z
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M3,2>9SFEHVA$U) L1*=4\IQD&1-QHPVY(H*N P?[F=)4LX4@M?B#FAVF:9K
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MN,*3HK0$*19U:!WD^HJK0#.I*ZZ*584,(=*CC*183#DJQFL7;\2RH*'B>.P
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M_A5C0V\&?8K'NC$'X<((/4_TQAG5QXW3@SE- 6MQ"ZPK\\#QH4.Y*NE[&3Y
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MAGNNZ"3N7<3BP>YD&;*Q>H=V,;><@3A/(@5U,]_?;79I4YL+PM'[6=\$_N>
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MLZ0N/N DQ_^Z\\)W#<**GQK(2 O0!.RC'D-@GY.UI36+J=<DKOBI@;2T $U
M6GH, 1\)J=DC9B?V]\_4"U<&HFE^-8D>9)+%PK<?T^/[/\E^RVB8/![Z;&;G
M8O%S V%H@L)^TM"4D2YC<L']9<B(\4W*K41D[VV8(/XZ]#EIQ8\-9*8':1*;
M2I,IN;Q^&'JC_<KB-0W9\VZ^\"BWOFN2_<'$;6@',0W7KHL/N7S^.JQK)T[
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ME-,F5TF6B31R"4F=K<;:H=PJFU#518XNW3GI@X[O!?5EG)&0+"ETWJ,1:I1
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M%^PR?@8!^R1&N[L^E"487\LI+&-F+F^3X;B*S0LC\&)E-.TOX5K8-6RXP\>
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M]1Y8@E ) BAV.UUK?!W>I2&2D=GA&G&OPDUV);A<"_^*E/[;N9S8:#UC<A8
M*4<J)D'17TB!Y\K](TY69=^M>L6B):')CDM\I(961N')VG:)L'B0@'@YQS&Z
MDF5-R?*:DG\ROSU$7V@[5DL1\)?RW]Z.S K+(VE?BL+:B*_028OWM^Q-^#)<
MC$@OVS;@F+6UT^B>5-A0TH5B6[S#-17;6JM[Q%#4:U5%4KYSH=\#KV!B69#=
MVCZT!A1Z#S*/#Z'<YLJCD2@3XW\L"R6]ZXH:HWXSU@_0YS+HEB4WFD QWI8.
MI,VX\FXRNNYI_/$J(N2:4\?%F-Q[R6B>C[3IQ6XJ8J9((&>@OBPQ6]M9&SW9
M\@ZO7LV7'KS3K9M0]+*MGMKI2'S('35!-UZQM M18\)/N[$;42F])R/:(DO,
MKH).EO<+"S@84<T]%66M48S<OV1DVEH7)VB_&P3'/V!QS&_>Z:#EXQQ".S=?
MM.BZ(U'*5$NG7@K"_/ I@VE<+)M+UJ'1$*2A"=*&WKCZPA!],Y[B]S8M$MO;
M5+;#E[>G4X"+$<'%.&"@F>%RN%AOGG;[[# I6<ZCDL LQK07L)Y"CMRG2\H]
M#*BIWVK8.#Y=IZ+59U)+F-(8!CXA);*QFDCM!F]W&]$QCT6%2=-+H91\-OJ]
M+HW.RM:/&3"Y)?G<#[&LV0M?C5"N1\9=Q0T+4T]SS0).7\S=0^KK& \#O]T4
M.XYY4>MLV<TVYJ2%V ^MQQ+;_7=!0K:AH?D.E'XX=DLIW8)R%L"%ATS$4;RL
M>-G+2KJB\LN+9-,IY*,'":M!OUKIA$0TN0#8Z,2RPW'>E_Z>^"ST^>TW9=XM
M$[?.G9]0OM_S/O?R.[=H- EL06%H0IJTTJX5P&P'C/]:;?'\\31+?IDO,R6_
MH,$N(0NC'=X*"*-V27=[MW, R2&U#M9TAF@F<R#*68 SNJ],B_[AU_P*YZ S
MB=D@'VH5E3&P0K+O4(X/H_A8S<B C.)"Z09;;C=?SA;N.4U&#=BZ$6PGP%[3
M9!1TP4R1D=&(U !55RR-X3%QPY+#-0CL,UGB7O@"\^533%(R9QL6)?2/E*VY
M$P<L46/T6(&E=OU63YW0X2AFB*G4D-O1II5AF.3.E;(**7%%/MJ$4Y8/OM![
M>>N&@KW=6M13B$:##3@SZ%6$A8H9+X8""I$GM_043]@<T *T@1#<OG1MN2T_
M>GK6Z0EE:+;Y"5(8MB-L*C(<P@LH'?68+_QM@E"?]^"'.LC ,/%_^?N'^&/1
MZ]JI&)5(\<<26<I6S<:1A"\/M1\I>2*UMC%UUR2(V08..S^T4X0FK,',YZRJ
M6"?5T*GNQNBQ=J^YJJLWL@Z7,2YE-;HN:.RS79A6;O3:R') (S]?]9B!-1=<
M2['*--^1R&^X_6ZWKPS]2+9OJVIK;UPI?X%C]@@WBO?<&&UVFZN=:" Q"\.=
M%Q2NQHX#C6Y9>"X&Y 5I$DO*F+AO6G0+SB<53LOK22]4?4,E<88VIR''>['C
M;MWC)_8K\2*;R(D&4'RG%T+"S4N]#C\QCE)M*KF8B0.Y'\&BYZH/+O@22W$2
MMW0IO6*["%[V1ZC(8>ZA!5]B)\KH!FTZZ8N#+7^$^J6)_<A.,&\<7NR/:\*Y
ML4SJG=][2;T$]$L[X,O\Q)@7H$<EH*S1)&RKW_JR[.6BL<0+;)\QB]X4=^)5
MG(4'':Z$5Q^\7%O///_C8^2%,5=8_MM:LNV' 2-$TD?</?D)F8"EK0-W&6OS
M\NG*<LMD'ZA^KE*M=XCW1H)RIO=1A?YL[>'#U6W"H(&4>;3RPCS'Q@L7%R3V
M(YH6R+/EV2ZF(8F+1E[F+[6'N%0)R3EG%POH(E.)<'%76A!G/>54^-0+#D60
MKC)M8&@R=K_TV:U?R&X,U"*$:X#CQJB@W0HPSH.:$W5.'0]CK0 I@;?9RO<D
MX"M9W'E1LB];P+-]^5\<S&HW0(RC';9;NQS -^$N@ KT50#],GQ+09=K\1$W
MO+G2JX0JK]$W'@IT^=E?BS3,V2HBJ5F13:UOF^&C C!-3K?S!,I1-Y'2641_
MH3&G/"4MKY8V$%+;][B'GYV$6OD!6"\'L)7F(>F]FXXP,"[%+C93B2M(@UG?
MDVA%(AN+)_]R>I)1<  JH#@UI\GN2F)O;'IZSG<16])$U/(!.TPEP..78N-R
M6/:4RBR"Z2EBE%#&HH^B%;BWI8D77) E]:E>NH;\2Y1X:$])*'B X4*5NM&<
M>_&:ZX;H*KHXVS_%9'$='L)],VXZ7]*J"N!]98!X]#?.UFUGPF$L7ZV@E3LF
M?%5I#Z*LZT(V30!8]"HL:*]:0))6<@_*IS,1::F=5$;&&5FRB&34;0--V]L-
M9:I"T^ /G.MG] B598]Z*S)?YD26E&E6&>RA]^!D A#G<:FG+,U8!CB"W5:N
M&6$ID;DS8"Q)"8B)^J==C &;#FYY*)9;\EW^OJ/)_I8E2D/:OT=Y%[IINT/=
MW 2;LVTH[]F*W_U77D**EE,RYT>Q,U7?3O5T5/(";ORTH3.S]<+]/=FR2+<!
M4?V;B5K'QM+A9B3;F4/I@=7;ZE7.L,D)J<$;L)'!-A*Z(!%]X6MY(><L$ '/
MR O2YB^/[)[X@4<WXD(*+$!-I%,UB*:\A9NB.VCAUVZS\:(]6S[054B7U/?"
M9.:GA6W<=;YC ?4I*64L6;7E:L!SU:)+C<CT5=B$+?J9119@S:\=1D@:J@]'
M_TTEO0BO:5:G]J6O=!8"AT@:.N4,0<K<?MLB9@WU5X)3WM#P>4-GE'TD>Y,4
ME/('D\PYJ:P8J^O,.Q*2.WY!W5R'?K(FA[\:2*(#!-*UL9]PNMAB_\[T0J)G
MUD-@8KK.(TU$D=AUN!"C#'=> #3K20X7K1JNU^G3PJ?!<RRDM'R@R3I50:&-
M:[I]9)=\82:GCZDT.S"BN)6=ZJR491?_[,\B@>Z,B0'MRPL:$9__1GR^]FBT
M\4*97;223@<"O/E>6M+H8@]*]=DAB,1"\1X2I1P3H[//]F<D]-?<FGQTX,9W
MHINR\][-2_NW^9XN>Y.T@C G#GPG.EPG5%?IVX5;YV!C6%^?B%5\3WQ"7X2J
MZ9M1\WA5$PUJP,1&,&J&P=\3)F.2; -Q]EDH_>)*IV=O8YFWOAQH/WQ;O!E)
M;F4V(G\DFRV+^'(S^OC5<AZEM96+M':[F)("+'E=K#B];,#DK\U<I#[^RBS&
MV2Y9LXC^X3X/M(1IZKN]E8LH+:G4=NB>O BP YKV)D:LUG0.S;N$K=@M8L7;
M]"Q<B/\(&E^\("V:3\Z]*-KS!:>6"#RS0P?GU/>[)F?!4HKM'HGB)*(^/W$P
M], 4^]0UPIC;8'G)-KKQ$_&"9,TI(N5,F5D0L$^B4=L5BR[8[CE9[H+B<E=.
MVVU>^("5!YR\R9\W\ +#RK-^%"V:Q&$9[DB)2*W'.]6WDP@12.6KY 9:6G1)
MI423_-2B<=19*6F]+E"5']T%9*K6OIL[<!G39OT,-UOQIB&:"RPS?_0Z?.%'
MDF3:CJI?82N$B=[&.]@"E5QM(BG^$=M%=R04'3RN=N'"T :V?3_5;=7*$[#D
M:M,]53Y!W[,P60?[<_Z?B#[O\D:%&N+J!#)5F75S!RXIVO+^*TKN0U'J&?(_
M)'>!%SZ0Z(7ZY)S%T%&/=EP3-9^:C"P$C5?(OMD&;$](3F#,KU_%,'5^/K.-
MF/63<APZI*F-%V7D$5QX4Y^_A2X,VXG]\!09I/].%.2Y&2*IB72ZEQ13[A8Z
M -=%24\+FF9*^!*DY$WHG=DZ<"8;4=!B4B%!@*IY%Z'+@6.5D_71]/E9"!P@
M'&0=##(/ 4W8IM967O"_=[S'J%A,O%4US+@(;>3GO69A6#>8B?J_.@PJ)-<_
MX@,BNEL6$ACI52!-U0)J\JD0(E29_6 EO&E9\C.+TAKE0S=+RYI=!3"C:8M=
M,(S[6K6M3[_X5@>.N</9#K6AD#THO,&MI]74C*R#A8;$0"HG(>MGARN814RR
M-]A,&B6Q(ZJ!+5'EO!RVB0LU85M#GS5DJ<B@[RL7)XGS$@0CK4W6$4+_5/EZ
M-K"-T*YH2!-RP\W"XIJS+EQ1;@MF<4R2^&S_WOLWB\X#+XX=6$D3S%ABMK2;
M1DP%*?.$EOV1R%MO0YR85E/LN'5+%OM$4R/DK+8O"STDJF8/-4>M=6*355BP
M#7-/>2F9A]4 X5!=P']GOIQ%D9@K(2AS8)GE.# >LBSMKX))$"6@5F]31T+$
M ]HM"[WC3\K-'MR4&QIBQ[6SK?I=>9(R96JC1M2H[\M/_SQG%^2%!&R;4F4Q
M0*4+!N8HE4ZV=S( SC":Q6$61YH\"Z&T L ^Q#JETKY\["D#5>M]7(43,]>!
M#+F]C[99Z^(95F71&657-(J3-*Q^MXO\M1=;#<[3 C1N4ZC%"OL*((C62P_^
MFBQVHD%*EOSZGB1KMCBFP#9_2HBX?@!U:.J%?A(ATOY,'KK>7U"LH@BLF5,'
M KQV01 ;HI![%Q?KGJ:)E.Y7)"3G+-JRK!.'@655?#I]GJMX EY /UYSH_W>
M:%]<:&=5WM. RXV%Y,[;ZY><-+\:H]%O/..FXR.;"[;OYP'2R$'Q!O%(HHVX
M&;_WPI!$\^4#29(@7=\P;V0M^,?TDJV716?,8:3F'D];OM@P&T27Z:?6?I1\
M-LXG%ZF89(O&NON6BV,*"_$4<EHJ5_7#NK2D8PIS,K;4F%E(0Y/%4!Q1^\FW
MN+CS2;HFJ$HK91^.TN.0RD>^;I3>%HUC]Y[MO2#9&]90:H"9RN&DPQ&H5A,@
MJ7&'22S]LN*.8*8B*1V.0#5EL'$@"P6Z8I%P<:A/MWF:JO=, Q=#@74P3L=,
M&O$1K;W#8D$%,::NH>R[J6P\Z9JA^C18O03G!'G!G4<7UV$^1ZPTHQ;Z\;<;
MX52$:<)#P-EY1GML(PH4LEX[N@,EJY],11CUE<*U:C!S-2[(RX%@<P]#]?5T
MCIX6#@ V83"1R65 TURK=$Z>T ZCP*#ZZ^G(I(4#@/T2K"Y/]V2U"\0O['.:
MLGW,KPR4Z=DK35 3BA[I,@>LOX%5GPOI \K\4\@AK^E6=0ONW^="&^_XT@-;
MO0@#AL(U-;"1_ WSPI@KI(-FBQ70DPD:RAF#U+?@ XL^TG!U\$&Y)O&+'Z=(
M4&<8F]*%-14?49LW<"T(+.>SB/[-G(5YF%/I1P+DJ+6@FM"1J<<ZL,X&EN^B
MHD75?/F.L47:MBC+Z(\?6+  %ZL2T<1.Q3:6X;0[*"B;)VL2W7,>\O6+/B:E
M5&0WO9TT$$[%$)OP$+H?@GG94CI%0;P\@<^AJ(">G+]394SQO@V0=&*]'=V]
M#S3 3\R.-ME3R MDU.!@34;N(K;E3MO>"Q?BPK3-@DQ%AQ$[U2E@B@9DR:P$
M6-YMI/];4R<^FS0/-6/T6Y-T C'>GBT0&_IJ2]I-N2$)6I:^MA:E>2:=T@)H
M9@&Z%\[VH@S!06VG#D:D4*ONGJH\N>HP$*U3B9(Z09N3HGH=C,BE4 8ZKR7I
M,B_[5\WS*RVW'[LTO_,ZY$CYN1^[*<QM185=>F@II7;VP;4Z,=R0IY(HUP89
MK!YJP#XHIXJH*51$_6O-PM5Z1PTJH6J?H,1I(%E<9P%4<<&H+8K>70:@IX=5
ME,H+BJSH<A+[X?UPMN2<+I6*0$>R3-%CN1,F%])*L,N8OX!%6+8C1U*4C][G
MK,V0TH,"U@4#Q*-S(UIUP(2CV+.43^D9@((WS\T8.)_JT&3,HU%:%#-?9AHZ
M\SGI$?C#A1K/^$(UK9)M81A8:9?=K?^0/)RG*V2O+>*Q+'HABRL67>V2742*
MBBCP4( I?A2?UE;L%NR%*C*S?H*\BRBXF$N )[9QRRQ!G5]\03A*GZ:\XG\.
M2,JT<#';L"C)A^.".U@:**=TONKQ$&Y,L%7:(U\4)TG\YWJSC=@+D221]\^
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MJ7PP">97EPB7CV3HWZU(:#*TNOS[F/TZ-)E<61Y<YQ0S@T/9%8WB9+83KF-
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M@[Z6)S#J06>_ S)B9_O%/9A:-A5QA2V&8J*BV<MOO=%AH>?3O"0''.^NU[1
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M'^YKL /RBOQ5*.W; BW]4II0:XEZY^$- _<$O]<,/U39 *Z0F12ISVG0!W+
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M=0X;&:):_4M2-:(@A7;BZ(]I0&_1@O>HB!D>C\ V)$/0DE%,,.JTN@738=+
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M4UM=G=H>O7%<@$X'BA+R!(@B#Q7/YMM8/YLR<H,@Q1>4NG3$U0EP1Z0HI;-
M5QAQ\0LU/_0-3B;_&D]#N*BS6!] 7P6(LIIBQ7#H4<(](A:"?EI.T #*T0PL
ML!&K0#!8H>$G0'$>)!G5.//$J%S@0I>B1VHHN08\2N!*>>0G_T8EOTO;*IF1
M?/DS[MU089]]& 0$3ZQ$RT!SV_A>E<QA]Q$_]-\E$1(\;ZA7,DYC5PRF_Y]U
M.\_+(KLW"=BM\U*)/F8 Z52Z>'1>52+US7.A>:Y6)_YH]] T21F#6=Y@HWWL
MG';V.Q4Q;HO69#*-I$Z4PK(G#4:,U=XXFBN]WR7PQ^_XQQDZK4"T[H43%>O:
MI@MN5)D06/$',1#%U8\%?D'6*A\BZ.A44JJ]83Y<VJSUI')41,:5$";3W& .
MP]Q/]^D1]N.PTP5KRL17V#2P\]-,NTS**C18]42H.,*?Z?7)KWI]WKE0ER)N
MU+,<Z_+1$Y%3Y&\M^\RPD?W*<SK_3"N=?\H&/I_.3$\?@TSQV#?O@P3])_7W
M3-5R]7; /;1?D5O00./KWS4A33!25F\WJ!1.<^UV!>=&WSV!O<RK%Y6_-P!C
M0O<@1J79" 2OZ5)BWPR/M/"7B_4# SB)%YOQ&N*'?0/+BV7QIM*9*G5[+SRV
MA(BHQ( ,G]!>J,YL+N!=Y)!'-)^8T4_<$M8%L/X:H<N%*H)GYL=_["3J8 $Y
M&GT=0<AC!*''OAGX"QAJ#VBEQ##X2-N"U.<*04^9;L/Z)R[LP=3^)*NW15N.
M<%RNZV&)F]TXL=KKSHV_^2K?<OV3I$CK'R&,D!%W\T\;23BO0.)1S)-\\P$M
M%H;4#T$#B1OU'-M<.ZA3*,!4K!6;BD]'*S;R2O7AE@]YV:]CV.C.B:-KEF?
MRM7\*?#G%)/PYK3/>[19JQ$_ULR;WS"7Q@RU>V4\Y4I'6$ M/'*:IY5,:'Y:
M#K0_LS#JC:8KSF?^B@P\Y[MO7)D/FJ81P\*8)PR,J+?O^/R@P<["8;41<8!E
MWZ6AB@Y(K8&PG3(H4AR4S'MF&1KIL5ZW"S?R4^>LXX>5S0I,5++VL;O3O]C=
MOVIC\5-\P6/=U7I2@KUD+*02T*F&=^0N&0IQ^['IQEAF6I\AH/FO:H*>6.<T
MS,\,[HHTT/8Z%>&J% 3.;'#@(%/"%>6\!+2T:5HP'??TZ2BSHO^G1LC1KX/'
M L;"P8 <X6\M2O=@)W#3&LS&-$6+/=N?B]_X:*D%V]LQ@C)<''Q+U,/U0]BV
MY#+S#^-1I+*Q%XN)CK=?(*@K(Z4.59KEA'>MGV>/3"3TI_4$%##KR$%#\)6P
M0!46(K(>)QH'9H'W/:9VP"3UVU=P$/<&%&?G9PC$MY'XFU!@+>J^>3M1]ZN!
M0NY)W'VUMZ9%D7=3\5R\-H^\QM2/BN_0$(9*9V7J&WNJ]2-DRIO6CBH--^#"
MS6? CT6J6UGU!28,,O08S&E"EV-!S=BR O&2]:/4^<\F1':\S])F=08ZQH'I
MJ2F)5?X7*/Z8(9GHE$I\M4*09YLH9;H-"B/-=7LD>C'.)%4B8HC\OHR4O-"W
M*GWO;!!I$^7L<<G K5D2DYN='?>8<1GIC#Z$VL>+>B+GDFGAC%(QP!G2ICGS
M,^[WN4W$?CE]*6$6.C<RXJXV25@,9$AO)*2Z+.?68%J',?B\EY3AV\? +TW7
M(-%5<S&)*IH[F?&VX9Q,W]$*[0@BJB3%,PG\B<HB;I%%9S69PL>8W$'A0+/E
MN NK 86[UUEJSWZ*>_ Q7H3.]$P)1:I&8Z"CG<XVSJ=:6*$_Y(-J/"$8>=77
M"[RBO&"W] 5[&PEM%;RGZ2TM=65]</@&!5D^P>@-]I&+\.2S!242,LJDSHZ?
M%Z4HG\-$<H*V_HWK:9W+SI^5)1J(T*I"2N$WJ>(S] -S[S\&#491B^VFO3?<
M&U M;HX75,:V307+;HEH J6RDFI?!L=QK#(KWH+)\@IU!0)>PQXB))>?NNO+
M0'N ?X'BL;BY8E-7/L<O\D'$P*TF\D@&UH'*!@6WF<,']V(1S3+*M<:^BGJ^
M^T:5H6=.RT3^$YO([V1Y2P'*P #AF>TM>=4A=Q@Y?"E$N60:)T8U:L')A4PO
ME+Q<(INN8KI8B?&!&P>N:*:K$AW8V5I>($(X<@MHUUJ=PW3!0D4Z13!+ID _
M6."'[-)7\#R2F]-;H2_A7QI,6V%W[M0HMWT3SAG(@DH$K;;>\0_2CO\IS\4$
M[N9<10%-8G^LY- _-'VL_)/A4 VDKBO"7YQG!5QB9V,1Q]Z_E4#'.+6V2DIH
MYHGX,TFQL,AM6E7O0E/11ZG\)8ID/-*B()E.@?&+V/36-HNAI5N#@ZT/T!-#
MSZGA0N>*F-)Z\2XM6'/&!N2P^^3L 4%8Q!.0+A,9TJ;$U'Z>YI*01II<D*B)
MJ!(L]/\JA*Z4\L<%'#9G2/9G>'PR2J8L/^/D@A)Z/- Y1$P#AVDQXGPL$)LY
MW4LIO2^]2-!!.<M +-JV-/O'9Q4L]23&LLW1["G,!60B_1U[88)AH5NVKNQ6
M\U;:5GGY0N"-2:I8@="ZC44LBA-4J]OP0L%J/8>3[+V&*643$7DID&1<2+()
M02Q8TUO:4K;]@P\G<+G"-I&P&:=),1KKT%7'?P>J^P5R?--+ALF B_"H][&E
M?90[4[!O8QJ?[<X\\X!!2KT!C5K226+8$,-X0,P#3#O635SMQQ+GYB.WQTCU
MNK -DYE%2A* H>B)L[6HV\N4V/@H.%TNI90Z[,XN-P8P+QPU\#3K &_A3OF3
M))01,=I'ZJUP!#LTE"BW<M!AM!4OOPKN*HO]X=&NULEV]9W)!@KUH4QK.)R#
MEW'"'WWZ)4XNL;FLYUK>*&ZX/]A,RXJY7<AL>S_M@,#P^@3!^"GR(%% BP$+
M0SU_=J@D<>-$*=<<E!Z/A)KQ?6-%(]I@@J;1<!:HX8YY!>@I$/XH2:C2-%1$
MFN@S&!8I+5M3!O>_P7Z&$?M%*.M\,L%63?#J_['3W:.\@PC>$6>20S +IF )
MV>+<&X+ V+F^#-CG<>4XAB" )%'7FV+.&9P+*>XSX^3B;NJZ(YC6DD>"DF@U
MP7V"VXER8M#C$_A[>"?!L@3-A,.>'?\(M?<)IMI3#P44W %G6B!_TJUI<O5Y
M*5Z=MDFY)"& G2D'&,!)+7&*$8>_+Y/TBV\;K3C4-<&;#,[F$E.!Z0%-ZT>U
M;=#WR8.6ED?NUM&NDG\0*WFI@O:27)0@FJ@:&_?!F]\''1/,X8[.QFK*FT8G
MII7[E[>X42N":+\6;+V#XPY7[&*T"1AED1(QCV"NFS$\?;WHJ^I0Z"Q9)JC$
M/_[VXMGS%Z\JB W-0!'-_2)_Z.4'((Y>HKC;Z.UTMP/_ ^K)_@$5Z62H;(-I
M2OX@?^W#P<%ZX+"J21_M^,?[ARS7/EKI=.1*IY>@PHLT@HD=R#<BQQM)^!\Z
M!QVV=E'6O>UX9Z!OY__KRQ34]P\' 0HQ-+Q#%&H4I(9;Y(.6FOOD3 E@7-#/
M-\Z%_U[QCSZ..P=D:/? # :!-Y7*_P/;L&-N[V\2& A^_0ZL7I6+R-URCU R
M#$3&TJW*EFD>*]/LP-T9@C;A[^4Y!^ W#B2H,* <O9NA9P;[SB#MEIRT=_"N
MPDH?,4C1<SB*28?_7,A3OTNX!;P/@S=%&LL\9]KOV,:&PO\X5,-AC&Q"WP0N
M(Z'*7::%GR$'8GX&JK[^VJ?]L[<P/V#()(DX]1W8#C3.CIUSP)/>M#>5APHJ
MJ*DJETZX#D>B&>WX46("1G"9&55$]Y)J6B#=C[1&_P9K]'YXC:_\LR*#9\_&
M1;KQ5L;^;Z((2%H%_K'0">PZ@\QYF9$IK_S_J/A_F*7B'2O^'4[U2U*@$(0[
M_K<"_O@ VC(I>N7//LOXSR+V_S-.[.M^%\DX4_C\U3\]!YK[2(UY[4]),/KO
MP #UZE*O+C7I^6^)2GU4]=/ORY&P3:QZH%&" I_F[%K9[&YN^B(GVV+'[!C1
M!P]&M('_]BF[Y\]$#\.$9)K#LJ?#&7.KTXKM5FS_H-A^UNW5=1W&]MG')+64
MO(\8&;!"^BD2_3?TG)<@3>  _:/T4L6E.M*Q^LB^##&)[@SL1.5551E_;?_L
MP_YZA<U**X!9XI*\)V0LL"G]@1P/7'SD\,5\//&)=CMY+<^T/'.CEVLJ]0[(
M3?'2)^YYCMSS!UP+Z0CQAGK/MRGD!%H.U?1.0 THL%9NYN@X9T3")BE$]T;5
M*2\U-\48LVDPI70!FWD'!=R&,7IX3I,_12RF<,.;B^Q43$0^5OTD5.X-.2ZR
M#%6 48$(!E_,TV?P!C$2*596F:<M(-=E8N<"/&LB@A_39 CR(DF?'J0=[P.8
M,V/8S3,U*>($]@C&G(6QG/F',^E, ,,4A]&%ROR3/X6:P+U[B+F8'V343U"W
MH<=_2Y-BZO]#3( X:U^?RAQF6KV%C5B V]/KX[V)UV1X5S?G'?I8SL<FS97:
MQ;/+A!VEVFU&#D(8!S;'X\[T*IW;GM:)T@K)'[8'>R] 3P!]_&R"SM5]A!1\
M3QH\*Q84<T,GM*M9:.%H[:*%DH_$R'\QV/D._O#>%\EU]7=_[?R/W]ZMMZIS
M2^$_2.'/NUOH\;A >@Z!/ E&$H\:(25D+C"M1@U @XX'2.OP5R;]P+4>%Y#W
M7ARF,*?#CO].QJ$:BA35Z)K^[)'^[#?JS[=(WZN"A\24XZP8#$#'&!:1<0J9
M3.#R\J=K3D>JR(#.I/R"44^.$P1^/IL:R%H_0LPGOY9V,3!Y#UC)HWU/SAN,
M?D'HK4Z(3#;%L3P=QZ*,:2I7NH WZ+CDIS/_[<%>8'P Y_ /)R#)X:.901%)
M4HM!2ZBFMW@I.WF6*\YOOU$"[O-&F,A7_A]8HPYSNOW\W.\K/;]9)N_R0+NO
MR G> ]&E!O/YP+TKLH&UA&F3@E>5%'RKM@/E%G)1M@0]+"T&>9'*1Y*I0W>#
MJ73@-89.XBH!.!FX!$P9P(13#:W@@K\\0P=3=Y-D-EKP^9@@Q%TP-+<2_F59
M\+ZH9-VI4^</RA)YF*]7F2^HQ?\NX!;;[/9VC'%+LR6X,0,=2:D6-@_"XMD0
MH+;-":I=@"8I"']U3$F]NF3_$>0=U/;]6V3@N63@5\B -_\Y 0 !)5#NP4ZW
M&W3Y?P;,I\2P=Q%4"#^EV^OX1YAN)&<50C%Q(DLD;_XXTK@%)OW0^<:F(3(T
M?WT]^N3?H-J0C?T_%.Z1?Y2A^X9RP\[D-)<$1-G;XL48,J0W-+W6JR!BK"/R
M"'\BLRI8J9T2YYS2;"S[ .\\Z]CW:"7(\81=1;&8F$9)6!XF,S$:YJ6,$/)>
M@B[< ?67J\B=O-8*:))^G2D-#]U:<CC7YUM_QZ<1PQ:3S"J8[;4A= 665X%L
M<AXSE(;% 0/8G)#JO;ES@:ZXFQ;I +7+IV6INC!86_Y:7J(,GM'C'^WCA^;Q
M.FK7>L?;0]!1QK6?$S<^2*>,T*@<0FK>@NIJV=.F,^;<K06IYX<JI%H(MCPH
MDYXF[%TU89@B'10,J5*SX2@\.:5G;K\?@0PZJO&G$XU-4.)>,#MN=NE^Z0:>
M1@^C-%%,+:/,/G85HQW#F9[5-,\1.CK R+19S:G.MW;RM2W01#_AG'2;</[P
M]YCL1<P#)6KG93)27=8$X$9[7$=KZ\L!5OBCP[L9X50GO*,^\9"VK.X91NCC
MW =;N>!$50/_9-2_S*A_9K$OESR=Y0SW#>=78ZF;FHQ\$>7_>O+$S]+!OYZ
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M^I8S^\J3O94SO.O.5K?NP?[>=F!WW@/LEI&'5CP# B"=8>4E"/U096DQM>;
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M3N<($YWP.:%JBU2.1&I<TRI%C!$_Z4?HX<&+_)M@L"VKM:SV<%@M5$XA$OQ
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M8(A&;W+5/0TKUBT IREJ>!@<?DBQV2N#E Z@#0*8B$H[PBS'[)2^2JK@Z=Y
M_T"CGN1C4(4=,&F+B3<'S8NJM1-YH3":P!R&$&:5SE88@[P;;C;[-/BK4*D&
MPJ*^*_4F=QZE#=#.E[A%%K]> S^E8DHG@/FUTP0W,%-?R?Y(BMC4M[C0:WP0
M,#XS](9Y YT%//A6I1E<!S7#Q5O#6Y]QJG26B ..Y'_472BQ0(@@Q<M XEY&
MP<S 95JF*NMD7$!2OB$IMIG*H!+1AVUR7L0(&9<+-J9TG_.L LN$[Y,97A(J
M&YM8E$(3#4F:+YZ8\"E!]&'5YQ"XG65%I34GSP$3HLLDE/+RHNBK61-('DE!
MSIH<-8'"YFT+X,TIQ1OM=-T?U64>W[3H!?(X864";Z?(! ;HX"\%=H@# 0\:
M-094*3M[EN5RDNGT;7V_5I("Z*:]\^#:BE[7C$*(O239)<;IWG3C8 T^=1PS
M@+&:MO3-0G#Y10S7V5"Q'DYIY.A>"R5L*+X%Z$4E'!R&F3[:N/ >D%>*/!#-
MFO/+&HC7*_.P8!\CDDB:S/4]$8?EI5OV@!/UKAT5*5&B^Y:(DF.5<4>$N#Q"
M[#:'Z6>QA]X7A64/:>#X9,K"AOFEL%Z3<O\JM\T5S]L\8(6/+4+$;!)N3?)H
M8]?72!&NF)=M%'L9+[=7F8?>?QVV5L!9)AG(VFO3"(>#I^SUR?+K\8:J6XJ\
M"XH4.77>\[C# '="Q_Z"7T 68K=TQT>02S%IJ<]2G[=*\JO3FWWWK>0\W![Y
MI4)ETLL*! =5DA7ZT*9H&L<RYVT3B@<E^5VJC/J&,2)O(;00K0C/!DKUJJ3Z
MT*S3[RMCVF[+F%98QK3;EC$MIX#GWHCU5JE80NQ"8@8FR&+K7&8<%\[8KG?G
M9B]B3OGE9<]PM-E*1QHZSQ62"$7YGB9IJX>T!+N\EY-P\A#BF_UJ@JK.T$]1
MDJ!-_RB+/M@1C,X';C^D ]F=.R?.%?DHJD6 HH_Q(?:EF+J_)O^15<L0Q@W;
M?V,@T30&$KJT#K^CVCJJ/&#TB!)0L59A9_1#TUBDXD+6$1\*<$GMBHIG&%E"
M'=%$S6 $.Z]ZQ*GO1KW*FBOS5O00@CRJ^8HQ.C*UWF'X$>8)3AAP3N?TT3Q,
M.F#%2:EM^\?K=\0PPC25&[S0Q2$$HB#/'&5,R%\8E$)T BZ!HSB)J#L3%WKQ
MA\F@H"'*GX!50;(;,<2 98$<N.C+,GH9*^]X+F513[&*>Q"13*C9/?SAS'&:
M*"2*%.M^I986SO>V,(L<EN2YOKH"T+M6V:SUTSY:,N*HYU$EQD(2A4Z8;$G;
M^PMWC<W'@!C?25NR7KBJU3A)0AFQ)#<U([:X$&D'" ]>$#[Z6DN7Y,=TR[&C
MWECC99H)[)7G%*&R&#[X<.)G,KT@W$W,(5 A0Y7K*(YQ:&9.#*"4]$8JDMS&
M= 7J!4B^?]("-<=R#7L9::S&W6 FB<_MDYNB<0[?$//UI8S)\8" H/9-ME"S
M"D&HF1*;HV OFT28FDZ@):_2"ZKCOZ4AX !(AL%_J?\YHYG*+PZIEJ-2.BQO
M6L4%DDH3A4XP!J9S)AIEGF>*14__(2;35P<FQ.MCJ$M1R#'36C0EKI/T,ZSB
MINZA>)O"9#$Y*,=T6GB0%ZR&98\_7KVSIPIOU]*EXW$F7Y80RJJ^G74RAM:Q
M=.AH9JY72HA/':I 4B0Q6ML.R@%Y#/D<-9D6)I+[T;!,<_QC>@-P4Y%B28*9
MPDWWWBOO,!1_U.R'X1.,M64TG2(V=]E I"D=]KPSK9+[I<FJ0G*4E89D:3+6
MM"I$-S:80Y'&VMKG.$<TJZ89H)@9"R+N*;P_P\:=(BKK,F 4Y"I,#.>[G)Q.
M"/Y5$%EV?&RQ[JGJ+G*O]<QA+@S\QL T/E4(SM^?.&5W7=59<O=U(CR7=PU-
MZLZ[J,#8=X ,X#R!">5O-?S*52H0NYA.@_J[VS-G/F#W)Z;!BBS1AP;CXM$,
M$?L8A!;G4CE)NE[#M5AY<Z5NGI.V6%B7$580$9DD++;%. AEPHI$1T^EOB9/
MB#IT[AM>P<:[BS* $QK+M ;CZM7/?(KI?J!>;/R62RQ7QT+C>BT.W0B:$^8R
M\1# Q*LEMI24SUMD]N5R#-<!JIXR#"JLT(S)X*2OU92R2Z,]N'@E9K<]@U*@
M^T_EI;)!E40ARU^R&^#@$=G%I#M42[<?N;97UT;BQ.8)(&8.L3BVDDWE""$1
M*7^ NLWAK9JD9(JY"5GP;."S<5&O%'GTFMUGO&T7YEW,B62/&RCS'E-:S?6V
MF&FZ<8?]([J+IDF6*6(^XQ]\>["GY>NPX. .%A=,R23R\ K"">#B#W# /:>Q
MXEIBV_4>'^Q998=S?*RS I/M:"[&1J<';$(:.C+DA8+QR6ICL!;$=@+++,>>
MRO2EIRL88"F"IU[O\EC3?2@7C;:O<?/TW.;WB60]?E5-[NOX>U$^3HK1V"/H
M(E*UV59!/ ]S8X<2M5A2 Y!C,&4J5;J)7<DQ<$?T<5FB4C8EFG=VS]U:,_\L
M\!I<N^@=P7F0,"Q?%OLP1+ETJLFJ?(+*OL45P5GY3KI@-",(*D,I5C]B(L%L
M"MUBDDNV#+W HZ9;N+G=RSTFQ<B]T^E$+R7)=GS4O3-UNF" FJO-'21:B0M$
MWR)P 0_6@6,KZE<!VI*T"<KZLATD68YK.:"D9@UP:E9E=7S[6Y=2D)AQ04F5
MXLRD8;,FO!ZO7\EV(E=5)&;(E9KO9DS\6LN:@;+"+BMW,]AK@K2#F0&(IEK:
M??#.&-^)UA/09*S?4"&O  \%KLO2[.:O@B9.R,P"#8-5N,&DHZ-IF./$Z+Z'
M!9>)N&0<Z",V0@:&3:RDX4B$<Z)VCT%[TO6'NO&MK0D,7.7,Y)7A\93\K3%T
MX/1J$&D900;!4+)TCEXB MFL>L.+/KQ2P['4R9865=V*DISF-0KM1,HJ7B0'
MQ\Q!:O$8TXS/>"#1">O:\9\Y[PZH: (*:>J>&+M[*4<$@Y5 9G"]P(=HS7&K
ME<=Y=;(R@C!4&E=$9;HR@?R_L5\MC?,J "7:H@A,+CEY#HAV2^'_<V!XE9NG
M'3EL;6C5-BDRQ\OO:726H.IQLGHZ>O)P]V%PUP52\<3[9/!=(JU."#$;]7+3
MBGE2MAHVR( RECFS ?'S)>6.>J6E(!4E?3>_2H,J71).FSEJ?<Z9MCV=Y]EO
M0N.1UTEJW$1'9.)VV4QYSYDH.9JL#=\$@'@46VEGO4YSSNM!0@I>8W"E(;Y!
M=,K3J.@E,/$1J%#Z,K)6NQ9VE+R.YB!*5"P",)P1\!6>^4YJ-C6R5]H%AV2!
MM6ZDHJ"WREV&9Y:A%:RR *!J[[,4+1?3\<]8K&DG1*H; I<E4:4B@.%%EY$)
MGE-[]'7MA[8]51J:4Z0JKMB:R>Q,!!E+"B^5=3T&CU4I$$WNJB5L<JJ:(BPJ
M*^1$K:SC'1EMO/QPKLXH<<:$\RO10'ET)'QJU<R\K[B+$^.L<F$P\X@I'\$J
M,\L!?6FU+/2-X/M"!.EP]0<'HX]'"BQ 023C43Z>-6F&&H&';"'N[DZH^*(O
M(XWOX6BA66!4!;K.O3H@I(%LLQ+ST5\.KIEO'-NR4MR859%G/51?XYI-1^ZO
MN&XVO32P$;V@ >'%_ T!$S5*Q&9@(5]<\(BMCG^(X3ZKX=$4//MVLAM)L<JP
MG 2;-?")6E*W) H/I:!HO:4T<('Z)EO?>Q^/</C:?&%&E7F@P/H@0&)^@:46
MV3A-DHD'NXIY"RC>2N8BM=[.XH)+)NL,5Q_*UT,9?&._'R4)W--P+:5%GW!I
M!NB%A#E'L\ETG QFB/2(3DHOE.:K6!9YFDS'*N*O_/(KDNB@8L]] =R0F]=A
M*HWSU5B*$#9?LKML/ .6'$6S@9PHT2%"<_;;XY7ZE5JXP"V&.]L[+,W9VG;D
M#!W,A7EV#R)9?,&%)B"_KUB!G$GTU5&.)-C'HA_"'1!3]@C:/B,!]CI&APGV
M&2G4/@O&T#B)E8!-+0@0&@^0;F\XET&$[>O%%U+IZ>;90!D:(I9L/"PR>DZ&
M<B)0\,I^BJ8JONH+5@W/LFDL1>!=CJ4T#C"4F@@U_?A0,+\O3W:GS9-=89[L
MBS9/]EX#W9MKL;QF$&2)%#D+P0)W4V"[]HA0??4^)M%L)"*A1:EQ3H#X_!*C
M&03*O'D$7AL7"FYO)?S/8+:0/O_Q8'^CM[W9\_?%-"M Q)G(]<)?E>7*E5O.
MN\8MU[A$E)\3&T)RZW++#L"DV+%*@27 ^LH&Z<VY/NC]#(U5X&G(F_)3'(31
M__E:6QM2E20*X:D&*<! ?#\M%'JRUMGI%$F.ABZ^+_RU\FY!X\1Q]L3P[)1F
MMQYXL4PO\&KD<F+W]R%HEA:*(9)RJO].2A0Z!HL([I+UFBE9 JRBHE.J/!.%
MP'>P52-YBS?*,J3:;F//W-N9_FVJUQJ&GJ]^B6&@&*UEB<Y,,2"S.:2\%N0%
MC[0@=)+.B$?Z% '2^A%F#2@0X4CF4ZF-WJ'%6 NXX%;GUEU(#M2GNN,$=;Q@
MS":RSS'"B@14]I2X4'D*;)U,9AY8Y"/)H3X+@\H&G'T0B3N5ML-TQW^77*)G
M.R"7A='$*Q:G,U=C%18Q^4+0!9Q5 0+8KO-,]+6E[1N0''F^4ZE1@JQWG'IH
M5,2U9W(A,2VCL$8_-UJV]I:1P2;?V@D/69N$#R_)M#5( 8R,!RG] K7A[,45
M>_#:N-+W(Z'. ^R!HQ%C2891PEE=NEU(34AR*L2TR(5-$;!+<997KF>^BX'-
M#S!)+W0/(V'7W">4&4"DVY+FC7Q7GZU+R(&_,6%"T#BT&W80"37)/.T5Y9,S
M!,/'%B)45ZXIQ8+@N2$6H)<B=0G6CF\ N2@J7XFB6QU$]R G'X-G7),X<^T8
MN7W?T ,_?A/>(@B0L:P6WA,R&NPZ" [J0>%=013&5<Z!29O+4&0EIU?<EB"H
MY(CC?NPCY6X:1A167*45!1?T,:^47O6P,[ZD'R%6S)2=KCJ/U FHVFD,= -.
M4]"P<&F.1CVE2"M\1QF^F?0X"$C1!_D5]&4=44&Q;E\$8]LKM)*8&&LU N'E
M+.94Y:>TD:81^(*D$X=5/!2M]40[G2=AHM3D,>8\%^V1+[,B0L-AO(=UNT'O
M1W_&3KMY3RZ\(DSP!=[ 9#>6I?3S^XOY(1QFL.!NI?AO#$,0Z>A@APDK73&N
MQUH:Y@:6_6LJI70F&K&2.,0C% Y&)LQMNJ>)H];[J:H_Z@YO<P*AUCRE<D*9
M;F?ORGZ_2?:C"]FS+N1+YTI#"/'*Y4&$:F#*6!)%VGI#=OVS2 F47&&H$CV?
M0&U]Z13<8^A.1^ET+XWZ&@.O(I<"OR*SF$WW3"KW0LDSH4P2G7V%\]1A6]C
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MF6\&A!ZAG;FZ2%\9L*4@<1F:G288\9:ZF1:0<25JPM&<,LIG:G_Z1:Y#P64
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MRU22Z]N%>TGGQ\?RD%$JL%6?R-A_Y99.)/7"<9-)'?A<AFA]PTV:B:^19-4
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M3O[$:J[WGCG4'(;\/_?P0"2XW..[2..NTGR=Z$&$>_(@?NI8DN]']6SR[Y
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ML]9$/JMW'<#BEM[NQ"WBO'6TE:*NK6ES1N(%LIR.0C@"7)H.&@Q!\^JPN6I
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MSQ8!SH1J(;3[:0Z&;$)-(\1I,WA=@B+[I=WR444X(I_5#GK:\_O#-OK W7E
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MT<J./%WOK=L-RNUSG[E]'O+3'3#^K(1<:AQXQOFIN&HP)%3.[)<4._),?J[
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M[Y7_1)53Z /P_R\UPC;.@ZN*3'XF1X#"%I"+KB2<L .=]16:@0^A*Y5K2S)
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MIJ R7BMSC$Q6R],\62XB3FY41IMWY31XM6X>N#7G75%KNB^C<*G?DW^UM9R
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MI$YSBZ_U_04%:<L:Z"!]M'>8#AX^BG#T_,AN5C2U.&4[9*_'#M*!1-Z3E:=
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M8)F@ DOO;B([O+-7[KT%?CN(P?X&8G"7$(.'&XC!U[U;H&Q]MF%<Y5)U-<K
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M>V3.M?,XD!>-G#PN.#;,T(VVTGJ=(><RP2TGUBQ4!F]L5#>YH((4X"[TT$=
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MC(9@PB"7$FMWM!;/U\J8V4SQ9>-%B;)O?$O1O%=DJ):2*\SXBB,ARE\:-"Z
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MXT<(BW."GLW4_NJJK&/X&K:H[/.#C0BK1QZQ?C;L-\4#0@$5]X^RH5F.4FO
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M=[K766'^E;=T*.("#.LB&$O']JC?74AB=R%R2QR+1.^B82B\ K:T\?[M__O
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M<8<"&D?9GF=<$C<&>(R!6AQTWDV>*^C!T3>%(3 $Z><MPQF0F&)<D)ZH[+^
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M>"'2@)$E-?"'DKHMQ=L7S!2B 6SHCXO&X:?X1[$<V$4X%\-"#?%15M>%R&G
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MF1D<ID_VC]+#WID9'!SJS,A12.8/7-Z2S)7#)XY[89;1/>TL?M_'.=LKSK5
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MR>L6_N")SG'CS_V^6?2\Y2+P(NA-==9+G37XB"![P>9--!,6<JY896HBT %
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MR$-"+YF[2I-C\/]M=!G'0_TX:<1Q4I?P#RM#(;,Y[>;)A&$0=D[';DZG,J=
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M\9HWAKT[/= F!KM[\)FH'J<E\O3X&F!H-V C0H+0Q1H=&: \W4$X_VLN@SI
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M?H]/@2<WN657431)[>.,JV1)CC7QHK_E)'?NFUL@T20[!@$.%LG,IW_.U@M
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M%'8 B)W"L.C&D=B %X<'FK%1YB<,L<+?X=>1T:LYP*W*+S5R+GI@+C^12:_
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MHB+D=;5+]S:U2V](X-]2NW2_LZE=^EW.0/_%<99/LQR9PFO@(%G.%H"+,J^
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MXXO]FIKMB<*^[H@>'V+VC@W#5RQV7AGS1POS-A(?/\"[LFKBU'&41G'4KJG
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MJ/_DC+67+F>KCHH-ZFA41(+4G:LK,7-@WZ%RWIY6@+XOV'LL5I=2IH D$0D
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M<C12>5!OO275*_M*(.<GA$)!Q'2>9X3F*V]2)61.BZ"<)SJ,].!1-4((:,H
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M6K[K<M4QI) 8YT 5B1@N"*3IMVJ$3LWTD[NQNKSKV*H'Z%E,$1&U+SBFP#1
M8,HUR=6H" !)P] R+&U>F'KTN)NN7RI]GI2BQ >F"S\PK4E2,#=QGS/_LMY4
M(@ 4N\+_K1EH+P;C+*-ZO<[S:@+C5I82OLK1NKUQM-ZEHW5_XVA]X*>E7\_9
M;FH@[IJF4 V5V\ =8);_KM0X1)T4Q?WP.(\FAN,TPA6[7KAB3TSS\BOJP34#
M5XNX+8Y%Y.E/&/B2C_ F3]'6/D!0==)R.%CYDA"T19!@\RIR/%1(T&83#8<1
MJ#YLI1?Q$;X#QAVQ% H::V'YY+P[J(6I+&X )QKN;*S1@L,,:)@NY&^Q&-"(
M'0:1>#"NY@Q%[BF^JP]6Q+#;3.!N4A@Y1!(JL]-4<MD(S@"/: >QF14^XCEA
M=J.C_C7!Z'.E!>MQLA[U(2;@T:WJ2BV33*<8%5\/X#*N<KJ8Q8'MNZW_77W2
M(.QJ(^VV:&@)W.LIA7"B>@?T1K9$M%)QJ#G/.%0%>H)T@2Z$^88XU+>O!L \
M4?7F4#$7@Q;0,(4J=DPD+A:8P.R48RDW=)Z#BE:J\!1T-2"H:04B,=5":'9H
MS31H!D[YL QEY,8*2O6.=&'<>&1="N9'[DVQ$7#!L1'V#= 4_M2>/,VR%1[]
M5N,5::[Y@O$M'P8+S1L-3807K-D=J0S8AK>$W@P,@6"]#"S1X,A@L:(3U-0#
M47YP=-(><(WL4^:LU NU"=?]@J@5"?VX9J)S(ZEG@.RU%V_1-8:D.>_#(06(
M@GB;R#%KGF<7/QC8[(RS3]%?T55D8J=?(X^5FX'(>&][7JV_4@NT>3=\+YS?
MNI:M%]%I\BO"-(]A$05^H,DOT6IB]7*I;2F<<Y"H_!/6!R$?POB*(__G#H*]
ME[M[SS&X1XQQ86%-6'++<G#N_":R0H30" N4E>#$2]69OTX]G<2XLI'Z0/>N
MV!37ZW1V5E<YZ==Q )8;?%E-C?W4+1.XY'$F=T'5@L),G)&S^;;"5M,G:HPC
MQAB#G.&M";;V<\8"/\:-MX@"Q8L%N51-\6=A[,L[]!\FBXGB+9SI@03"'-12
M(6J$M2P29F%#!]NK3%"+$_V;!A ZV,$YBREDZ8@^8TK?[\!(N$0AR1@V!GZH
M\TG-T#RH"DZ>)&7,"!%]5WJK=*Y9CT+%",CIF >B!P1,08VT)9/M1'?4[UA7
MPH7EP(!A)$>IYP VDA.[RSBH3OH7DXL5HIB,6'/Q(_PIE[+^ZB6OARWC. 2I
MP ]E;%@U677A#P<FJ+[RSX3OZ+27F%,.Q*@7S"4)?2%B# /M6G(RFLWZ(?>-
M )<OM!PP Y8*.-8%>CZ.X,0.9@O]FQG<,W=G7OP>)^IG_>+"J_%\:@I(__Q,
MO[A'$[U\J2GE QYL[^KT.Y>=07>9JZ>-'FA7*E5L]X%)=&^!?%;:9_Q2JA.4
M7?TJVE0W3</C%" &3Z!R9:2[?ZR^'Z:&H2$0&H2@T0J/+]ZWJ?;C*96;Q06>
MSUYO^940;!K:TE:MAG'QOI$=UE[^4BO<IW)3I49S"\D2@>'KG#[?<.F(?=LR
M[U]4:F*?A=>"8(IRJ0T]Y8=,\"F&# B#\A*RJ$!?K15#)ZV@;G4RS#F9>6MT
MH4B877B[X #]ZXJ#R_WV1/G$AN9;,)H>J:A^<#>:E6JMTW71V?6&UY%8$-J=
M^CJ>>!ZWHZ2/R_ V2^"P)5'NQT"!:&;6\>CMAS.[BB!%(GG^.P/58. '9/!@
M;(@61YG;P?%R'=GH<G\8$GM:2T<]J7FX<02U#N#&[U#PMI<<T>G9"*_%_=AH
M:G\UEW5D[8F'^_78LT['K6U0RUGF^\VYM(&NMC)) A[4+^/ZG?=;&8WE$NY(
ML3@,O78M#:Z]RH-Y 9@%WMZ=7*!WS-:H@U><P?F!ZM/#R1_K:;$B]<T_4M0W
MWW,F4S7WYXF53R7S<_X6K)EPB@:[;<$+B%H2VFCA!2&PBZ*_)(!Y/L #ARFA
M8P69MP(?<05EY87M.>L*A6K)J42/)LK _FS#OBJO,$AHS@Z$;S4""C@@D%\(
MZ@!X9@+TZ?&K9Y(5/B)+;#90BHKL/K83\ .*OF?I999<LIZ$6HG ("V8G'YD
MDSMQ*=I34)S0_LUQ4RTXVJDR"$YB7G.GMK50NA40#_QSP-GV4OH0OH#["]WM
M*4K))JSN[N38&VH(#[H@8IE-YZLA2M.==H\FQC_? I&3WW<!7ERCO]M$<CO<
MVS^\,5:=TPUN;014/[OJ4\(2T#F*D1B/GE?3$O3Z*8CU;!_0&-#=GR$%1R-$
MPRKY62]AA\TN7JU/L1H;CZOXPK")^8@NI2E>61RQ)0S:EMUVP\DXH!G%_:M,
M0ANGOK&(7EP,@W@7<'2K5'GT_@[:=0$Z7SQ]RUY>H2,)M\:E'C#P!GIO4'1*
M*0#5W+%X$,@-R^<6!:IP*D'1BQY_ N*D^ /*'(,<!N&ESA(O\8Z3"N#%C/V^
M6([ZZ>8@;0[28SY(_OE(\?:(,8?OSRH><3(JI6P/")8&3968>D*1:"5I<JB"
M8RIN41533ILE7]L@H@1=N2L'(!C2Q8FF*%6B>/@G1O+&FM-/J3;V+'RE8DX4
MRR5;/JK*<4:Y5WA7PF2X5[S)U 1M,10SJE+)Y6O!+4@0AG8XP@7HW%YA"?H$
MCCVE>*%C0==E=<K"D:1A:Q8SZ5\8IHKN#KAFR0:(QD3Z=G/\-\?_,1]_BMQ!
MF37ZXC%]PC<M$'X2,E#6TY8QR$QT4<A1-M]D,=KF7E7D(>4T?,S-=,]BG%0$
MTBW?LN0!'SH64! +J!^_@32+'Y/HJOU0S]XM:5DW#L3>V01BWV4@]L$F$/O!
M&)0W%]TWLZC-==>TY)!T&S$8<8@I? O%4)"%-64=X<->1 @:9IK2LA&5,?A+
MDP#Z#6(SNPS2$<OD841Y;;'31O&.?A(]73S::V],_"I7HXK;>1X^Z7,K<S]1
MDA:ZS&O8H :S@31B5*_3HLHII<H'+A,MFD,8</(D=5/T0HOB(UEV)T'>RO7P
MWI^"5]SB9<59QKH89;G$'=$ [0!:(HE,LE2A#0ZT^;*F&S3:'ZBH4%N@QF_%
M"OVE9N^HU0F#WN1H#QCKOA:U),8;"KY],EBV3/9YPN+0"5O?$ (HCRK:5?X#
M42:R-#4X0X3_Z5L&$8Z[G&%G#U6FV;#9C3YQ.PRVB%*K]\LA_%;+0J&2X98<
MQXQ.O \P2(@VC+^"F.-R^+:!=3[I[3TUIO/3SP/T ZOP"(;\I+M+2'#'[7#_
M8"!//GW* X>.$ D80WCXO"[KHDLO'C[U/-:B#M4[VS=]F1>P)[&&>+@!2EYJ
M^7"++3,&6D5OVF3B)X X70ST- 'N#2MC;2D,2XW@7A.*)2F$319DY31(AK'!
M*.:'[D_3NG>!\K<T00:,BY5D%*5KK$4M3*O F "7,@!T&CARIGU"J!<"74C(
MQSLO(S@3,UN13=!?A !!AI"-M>I&C;!K*:@*2@291!(H0_X@]/'@OWT%5[+R
MSIZ-@+]1%Z#V"_P/TF^&E7J0BM!$4%A?K[F]'E7D*L<,FD I5RQLH!Y;P,$U
M0:?OCBY.COY?^*$"V@:V!:PDETRA2,#%.18+<0\X\K&O?(QTQ%TT,9$8BTC%
M&^#Y;M=W[%MW9HKP)TS7Z987*6Z?;8>G6.4)G9%>M"5FSZ@KBM0+S#&2@3&[
M]2)G:/"+2T4AKR-N50\.8E\I/\968Q3(^5,[!-6>69OAT30DQG!J]HUG)<^1
M ].L..,JJY+8+JUP#XQ]KR@M\ RDT'"GLX.M?W#BXL76K^WP%9T]"TKI0\(5
MRA8#D="1X$,]6@H8R =&Z]PZIY/]T<.M-]4YZ-@2VAF"_;?#EY&D'\BWN.Q^
MV"O#B98(Y9=2>)]XF&WL<C 7UD';+4/UP?7M [92B+LA^S-JU2?.?X1O@8$@
M@7B!4)P$0/@=A?(P0UH!@3S0#SK*O@_;61AK_LW=T;&PB4H8[TT9&772;%:*
M$(MK6:*FB02O@ *HJIK]7@+*T,EI(>V.+:#H+R@#-%J2_-]%>_GX^#N3M9W;
MHXLE6Z8HZ!=,"W9F&$?&S+KQ0ZWT6CT!W(DS/FLW&"JMT&+!/*$Z;D\=J$ K
M-'@'+3F>;<ZRE(K//)*AZ/$F8#-H#LV@O)1460X=#6+40+[N$Z G<$MF=^2J
M7F"254N8F2%QQJ^U<6I)E!)<WB";JE8 /TU)PAOB^7 ,G;EJKC#BOAED:F,[
MH:4* 1%P*GZOA(@0PS6 &3[+WG6#1L3]&HP-AKZ9 ?AM:D\P6=;N5RV5?Z4#
MOP^:_-[MOX60\+:8TU"060&/N(;M&Z[/MR"!2L"P*#"_A.:@<UIA)Z,$%V4V
M^(0H5)]43>RHD:PM/>.-VH+^,..20=$&D=F+:<TM-N4YEV: )D0*MV\*2M(
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ME[DJH?2)$>U,D>MIE1<5BN/0Q!\SU+-'F,:/N9T!UR_'*#D3RFGR':<Z]6/
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M J">>E<17XI\#9^0AR&.G.BQR92A"8PB*1UXH*/@E3& 39LH+B-[Y0W^^N*
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M .8'NLJP8EQP'RYL]1[1O!?E)LW=4>A,N!>B.4K@7,!'4-F&%;FO;LDP@&'
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MLP3JTHP9(!,7G66STTXB5N90"4ZF^/>?&I6J";JM1Y>$'A+;;!S2S%10"MV
MV]5Q.S\Y,46HG2P0M :C<#:)QMKUP>(@?7 &C!GT\8\TQT4U'T^U('Y?R?=1
M4?0\NT]_N'/R>J)TX[X]7J]4Q:;4%._EO!%21E+%T!!SA@8I( &]YP&2M<5_
M)D#/]:94%Y'E"Z6L7@76>X8#!H-!@N,IS\+0O>4UKP,OX<5]]>4Z7HWOV)YQ
M#12 AI3ZEMB7VDDE?<:-R'HDB<6D!8^04B7)!7VNM"Y;>#C*,D8I,7"&8EQ2
MZ,"'J$;!F2;PXJ$8P03Z*JC._#0JOYZ3'@Q;PO;#P$8^PV_DDZF7@O[J.L"J
MT!KD\ZMW[J]9=\:C# $E %#'/)UI!,>/< *,O#-L9AR)JS74;6$OY!AE =Q"
MX./,+8;[%-@;&M-* (#LP"$-".6_<4A7,$5A\V >D$(<@XWR-[55%<^GE_Z>
MIHWZ0^R$ZJ';07_<.,!$09!;#TY8\&@%U!<TI0CG%?(1\Z&CJCP&H7Z8[E#,
MRV&TB!ZB&'N>DB-=HK5+:0]P0/1B8)M=$SNIXD/&-  8VB @L-<P#DZEMJAA
M$#LT@8P1*J8&G3SN@C&7YU%Q'^0?(&%\=,A'DP"^[<:DVP41(KW TFGH',+O
MMTY(XQV1Z%@1R.P##!7*O?CT+Y-./4">,<0[U]>.<8PLD"*-23-IHBV-"6Q4
M\4^-+LC+B^@;.X%@>U,4?S'=XOAA*%B-:*=, VL$S48QG,XV--$G-BH%'X[L
M@&]XVC) 88D7T\S, _N]VA;1Y0!]8AP3RW %&W22 =N!!_WW")D[$OPZ+AK1
M/:B*V (U10&:'X:Q$GA!1-RT#UA!+&;L^($'RN%T_! '@[$S(>UMA*FHN#5F
M1!B),^^!9")UQSCM"Y>"L_QP:2G\&="3O64X#7CJA&K^%1C9\ &C!D[6VU?>
M<@JZ($XBBPAI (64))(-C04(Y=T88O(P:9C:=$OV'1*X!$H)>N=I8O"I+0D$
MK/[;0YI$([&.DNJX:[;\:.(,77CXSG8]F_7'H<V8A)32=V ??C*"ZTM"GECL
M47OC01#E!!F>X38(B1U21C\ULS3/S&_.4)I0J+[2*65/<EP,8 !,Y&^:%B?,
M"2WZ-TI"W*^A# C-I /4 YZ5Q,B?T<\+!W>D#X-B0$#"HT3V_=U/Q (="7U>
M-9X_U)GUI"E$.^C!,R$\;[\W<F:N%]BZJB1F&+$+F!5_=" WV7^,O-)Q8C*Q
M[X/P;XJWVE,7O^VCXYFYL)B?AZW6@=M7?U9^<A.'%.'6#)N8.0U8&X*1!IM5
M\C(=TM40/D+ MA$L<&^'PTB,A=+ZR,,)AJ:89V>'^7?%9JW^,XW[Q"EY$QI%
M1[J?]+$;&2?"0N!D]4@-J 2VGQKMFM7L'(G9A_!*LAAQ!(-Y]9_V9/KAA&B'
M\S'L'_ WQ% \3\#2EB8I#Q$F6?\%Q[2!$%/U-_"S&BP#GO:+E '$".A#"DW$
M$Y$GHM.O/PO?FNA1[BO8&:$PB=N5E@8\*Z7-S#I'O$S.'_,<4+:/K,Y1P]#Q
M#2UO .O_HADO< VN4HV(K:U]#_661'K#)8=)Y BF&S&=)-,!CARYE=N*M$M
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MFE_20^>/:B Z Y:ZL<<ZMXPD"@-1K(.Q">6I'WAVR'H7KM8/;(8B!T4##+^
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MZOF#J2NQ[W"Z*Z<5]1^,?-*:"(5%$0TT#7@@+W[^8'Y)$)SFC9WT87. 5-$
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MI*^?%3K_ZH'#M]-^Z@G;H<OTI;9ZV2;&U+(7'S:]<^5BRI 4,/RH/BYF\,3
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MSKHUR&A,?5/K%Z*PPX.L"'_='F9 9MV>UFYL6X11657VKX;EO*=@*@ <AZ7
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M@EXLH7]JPC4$,:7XSR M:J"* KW"]I\8;,Z9VS'FJ]F;;[&\E=?[G@2MC ?
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M)VGVE62+D\N&>^^I6&4E3L'^B"8<Z:/+VDO:EC1R0:T>GWF:_36N9N:T:*;
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M&]''&*'(>&:^,G8)J.)O=761EK[<\3;>0\:*B5N%BX/PZ)'^**7,)M^]:G'
MO%QL/^/9PWYP$3A#QW:HPT1W! =Q4 =@N /C.?H8X#H#45C^,_-]QEHK N=9
M+C/%2T!5D7Q >C1S(LK14&TK2AFCSE,\CTIAB9<.9LZ+KA0+X3#%1LVFAXE@
M4N1:]CZ@ UC<A+#)1&#9<4-%]#ZEM,2D2AT?O:=1=BKP+ZFOLGR<I.D9D3$I
M<@OEES./;]S#CZ-N'$'S<:=,R"'XW0OS_R)(/E-$0VIM+$:]$_^? FS)><VK
MNB@_([0NPT4B>\?BKO^0YS X*B(G7\06.(N-#S,/[^@D2E)(;[V[TE*4F448
M)0 F0;W.X6D[[%-TW)D!K5-F0+F9 <U39L"!,P-ZQ3(#NCGGX-WS%@SW-K[
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M903W$';ZY('N-D:<N=X']3\O+Z^OOWR)\+!A;Y_GEHW09%+,3F3<\N;"9=?
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MDC8=5LV0Y<-RJ)=ZM>'&'3@GJ=N*&(3H1]*#;4J33>!X[U+)$!:87#D*&*5
M-JS#[)/I/GG&#+0[]&4:(<ZDQL!DT#^AK&,Y8LS7.I>%FI!^_RL#/6I]$AY
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M\2GG24G99+P=*:YCVMP!-@\LK!$!>1Q3-B.]%;-R.!"DH8NH M!I;>L'S;Q
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M-#J<.=L8]D2O_8! [>00 '3+6ZFJ6VQZX76WLM@BW67".(9Z5-"(\%RFQ^-
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M$Y:/(CPRXI(='O98G( %+*BYG8$1B9B7:RN^I5RJ)I=JJ%CF(D<:9&LI#N!
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MMGVJU:M8A5#PF)C),>Z_?C'")8Y1@,7J-V+*^2FK'*)ZZ]T#5V/#FDN?U<M
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MO-^"7^2AQ;L4]T%#9W%=9D!_(U;8VD18GOVB*H=E +L0_TK,@=5T?<TH6);
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MLR>;]R=G?CE^F#O6X=YO:9=77W\]NCW_]D6_^/KG^<TM]K??[%6#>Y4VX=(
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M\'6V&Y"2.?%]8"\*P']ZCCYRS;I+3YXL?R9Z(*]]9TKQ>VG(\5;O<GW>)C8
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M3#:FFTPDF]($B*.VB'!J7Q_%W+!<0XQ?XA50\7!7<2U>OT92L3&>,]>&M<C
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MNDG!*97@0B?N+-$G7 K'HM_IYJ>BRVC@7=A"+S\A:V@-Q-**CK&!8!KL'06
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MV2_ZM74'K'1C_V=EPZT!W^]V/NIXG>"_]:,C_DUB>?9EI;)<Q2A$3,,42.$
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MV-*H*P^SUAAF5<R-YB\U70KE@L\W)(,WAVK5$G9IS\9Q6%3+)BF%K+:]]9Z
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M;^P \UMALA!CZQ#]RAO,L;_>M%GZRGGKRWVO)SS</ J]W[N/-WL=IL_9=_'
MH%F<0<NER[72U2]T!?-X,HW8PIVA$Z]G]T@DT$OA0[H&-)E$D5C07C+19'[6
M8';NSX+M?+YVWMZ:=-<B?=,7Z7K@H[MX[K)YK:UN/\=2N TQOHH"JU4=7%'Q
M#O%1:'A._ @%,%UZG0_[UC"[%0G#NGB#K53\^7(LZVA(O4B6:K_4%A?1[X%J
MCRR_56T:Q]A_&N=S;.\^4;;XRKCA)B\;5FT6IRX05I )FY,::19,W0_\CA<
M-:<!MR>@PLQ6$ P?OGGV=(@]XA^W>_8N[TC5D!WYP2]K ]D9M*]IZ"_Y[5HR
MM::1F^2[2RP(.XH"IS]EVB+RA>[E'U>YFS_BM6X5Y'*W',OR86TDQ2RQ!0&
M<NOA6/PO )DT5OCD9U8MQE"@:C@;+PGAA/]]UEX=. %D80A1E4U1ES>'_M<"
M;(E/FH:$7;9;UH.$#B+!!,:QC))#N#[NGG!K[HR01AVF&OEX<4T\?^QXFY4
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MUW$Y?I@8WIS<SHU!S2):$\S THA=&$['K'?(CN;D0YQ68/U8*"ULX=F/5<*
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M7-*G2H:H&6I1 BP-M5/#60E1L0/..J )3-40#2-O V\5&*M[@_@>)$DWF>W
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M4D"JA!74ABEV5%.43G$J1R-%R?[0AW74NB7*:D<T&]C#5M?L'I2[0CCMAX/
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M6]51%F.--ZX&H3]@*_$KR$DO7J\>D# *G $.O\6_<V5WR"8WAM'[T4V,RT=
MY;V'"A#_=S-#W6.*-?Q#UQO.?Y"Y<IOV)5W&<DG#%-7BZ_AX*UPCB*Z$B75P
MHL.QH(HE2LKA9H)R8XP;#!RVW!C+OO+VUEFIC,2O?0QPT5=+MKBFZPI^_;F?
MBL*B>8>5UY<XX,?X>-O:E/VM!#E7\?NV*TLI\P>@!W^X/%%_X$X1=UFS@9D2
MVVE_S3R[T$5<DJ99W.IL&$E69G0>CB)7$B*V#<FB;JBB57S1*(\-<I.)FZ/'
M!MLFF:/[F.!0P!*CAUP3X>-$QAGX>&!;GX+<VAR\),^.Y\%7N'U9TKX\E'E9
MQ%I4)+ 6#; 6=5&1>4W"T=&6;#:9N,"S I]8DF11->L,BC?<5%I\0VT]<=]X
MP^)B>,.]=F04N*LP]*=]EVR'B+]MPR*K'E*.0Y0F,XA"MVRK'9S<N?,Z1JU2
MV<L)ZIC4N;H/=;X/@N*A'^[=<-@VP7-L?.BG-YU,7(+M#;8K#)UPX/KA-&"S
M I,R>3K;DQ,79]RCAVTCQP?0Z.O$=H;"<$H'ZD4O1'@C=H#6S2^<-CC?'3UL
MF]Q7IIK;3]0%CP2S(@+Y,2%>2"CW'FLX;2NOKH%]8@DR'@ '=Z10FEZ5=*P6
MU46M= ?F^PF[-H).2OC_N] )[M92556TS,+;YPX=0=U9/&I[$XX#?TR$R/Y!
MQY85%HP\UK57H8A(>$(<(+T7(G;%8(OD=NYIY+'0'>FCZ!P+==V)MIMC46^8
ML?%AD#O?:]/BE\P8 &\X6^%&#\?7F7"G[(1@>V";HM9136SE WV+\,4&,U!P
MPG!*AG23P9#THWCH>0CJ;MLFB1V&,W%=9FC-TF7O$E?U.6%TJE*\=X7RWRUE
MO\]^@*, KU+>*V2HFF"H*J+1445=.VCB/I&@/T<X+9?2_D4KIME)5G0P,;1)
M:HWMX-F!D^"ETOSA!@2]U]DA)O'#DJ?1 \!5KAN_)X4@_@[''22_;WVB[\XP
M>L%+I9\^"3&)@0'GVI,0)&'RT]D&-1+YDV4-$M]:T28_\OK$]B;Y/\@?US%G
M%LC_G(*M-WJK]#@/@>,';/@4;4#!ZNJI&X7"B_U*A#XAGF /\2"@FR(?_CIR
M<3X#I@3D-C!:6Y;@0^06(M M7D(X<9U((+1'!;X$W/H_4_=-4'114"1%/=],
ML8<AV6J>]JMS\02PL@?@_\)KOZ$ESR:H@]0!FQY,^H@\![9+1S&V_!&"%F )
M$HY&JVR$8>P$P$5A!!_0X6\ 1^>BKK>H&69+S_F/=EOX[!!W^(OP8#^#]NB1
M?TV)-T RUN1/PA^V.\6?A78[_B9E*_;EC 7 'MX& 0 7*RAQXT\2*6S@9YLB
MB&<[O?CRFZ9/I^>1<HY#6?1S>X_]KAE()C#\)#R]3>"*;F#WG<$GX0XT)(/S
MG8\ U:3LMWY.OD9AG?#RY&(&[%7 [P?$_JO=)R UX/X3BL<L (P< ""2LN#.
M4,\<5>8_/'ML?)\9>1R&7>A_;&HZC/Z4,.C_Z\_V1;6\U+_H7OYQ)5S>WC_\
MWGW\VA6%V[NK<Z%[=RWTOEWV;J]ONX^W-SW6SUP3?_<OKN[O>O=?;J^[3S=P
MCB?XY^O-W5-/N/\,O]U?_>_O]U^N;QY[__6?EB*;GUHW__?M]ND?PH?KF\^W
M5[=/'VL^[>?[1^'I]QOA'S?=1^'F[AK.?'US=?/U\N914&6JUQ0*487.^ZCO
M;'LQOU;:40OV%CMY9]/!-UE?C+57N/"+L"\?F9!6C#W89WX+ (:?_O>9<;;-
M$?(T0@'=LS]ET,_&(>@VNU_#Z20V4:<H5OM;II4VO_;Q(54IB=2UY6XYBV\Y
MB/<*XBZ<%QUQVVT,G"N&X1XEZ1Y.>O+T-1A,QU,7';5?^\'/[.GWX,4%C:&W
M]Z,/YT[XA",TIL&;P*5LY5QPYR\NG>$ WK^E\ )?)$$8NT4'!GC1?%U.K/7%
MB4@;71$XC.=_#^S)MN!82P"Y]V\ 5>Q\KGU+QKOIN$\"=GA_-%-;+!>Y#53K
MYVZ.W W([8[]J1=Q+!XW%GO3?C@(G FZ+C,&?20#XKSF;%[EZ&T\>LO&:K!P
MLNUDB.'*GC@1N+5%8S:<-AI+&YL]RFLR<@9.Q%%[U*B]\L>3@+P0+W1>R0RY
MK#R:X_;8<%M6I*^RPUE-$A?LQT\A.98Y1^)1(Q%K#P/?=7$,4T: LV8NCMNC
MQNV3CV,G*%H%G+83O341H=7VN<0Y?S5)^<\=?;[.OK-<3M_9,$C2=G$QO&!'
M8- .R$S[Q644TBIXLT/EG*E<+712X+#R7?=1P1T_1-_TD')ET)T2P\V8O7$_
MC<+(I@/F<NN>670P6_JLXVIO1=0T1=3EPD/]Z@1Z8REF5>'\$1!+)A/!A&0Z
MI?[!#_!9W2@*G/Z45B$]^7>^E]&9B:8L4EFOFU),7IRTFD1:ZY=Z=-0FT=;&
M91VZV3F[4$5 CJ@:A7N-]X6K51L[WCV-K2>Q$JWH-8HORSJ[T"31-%71M I/
M]N RK $RK,1@CT/(L(X)BE(7#3#$U.(;A[@0.Z@0,YI$8ZM(R\"A\+JAB5;]
MRO&H)5@]+N$&,59B(OQ:GW!9(BT[AP9.?%=,45=K5WU<(-5/+O5K/4/1SBXZ
MHBQ)HE1\2A"GL</2F'5<-*:J9Q>F:8A*\9%KG,(.:5:5V8)2HUFE*71HA*&(
MDE&[P;[GZ3L;SU(^<8#S.6CF  >!TZ:U9' .3LPIN .N-(=49Q!6Z6=T2C($
MFXUR38=!LS6ES#:\(]_IG_*W4>08A#J.KY04T30+6X2U09P3QCX(@PYB6$\7
MBX(0IPBJ4F'ER@FB"$$4G'HE=Z1UYU@_]HICHD(C1I*;P)N6?'8A2Z)B6**I
M%/:P.&'LE45ESJ(-P83",7$@8=GFHJ8. B\QT)EC8J^8*#&.E&.B0KNL;%YX
M'V:9J6JQ6=81)>5@GE.U9:B'CRGY'D["Q(&-(0E>G<&J_AS.%95%F-*IO#V&
M@:*1)E,SSBY4 V?R<J?E).F#2LUBY+$H/74=:*-PR)W3Q5[M&IW;-4WDT,KB
M3;NQJ*GBZA]3L41=YQ+\,)QJ<$YM""9,C@D>=CI"L!8F<(L3>$,PT>&8:*1Y
M5E'8:2?KS&*+&:EUUCE84O"HZY56;/CB=%]78&FVX>E^] WHO&A@R5)!5\FR
M+,K%VYVY8#PJ J&"L1A]+ I&S:3$P0GC +:+(O%2ID:R:&6AI=UXU-"397T:
M#P(?B%-Y15-3,,$KFGAHZ1C!6IC >4534S#!*YJ::9Y5%%K:R3KKR-8.JY1Y
M8=/".U&\P.%"@N,6QQ/BA3;%/,:>XF*F5?L!W@5'<.5;B\CGQ1[-%/F25(W,
MI['52Q0[5QFI4TCP8^BL(REBI_B4&4XB>V567N_1%$SP>H^F8((7)G +[1C!
M6IC >;U'0S A\^Q5,VWEBL(C.YO*AH1,>V!3N4SQ3=G@1BXEE"+,O='A5F17
M^$X['8D#A .$ X0#A .$ X0#A .$ Z01 #GMU*)/MU6'PG-@>[B\]AT[E3Q^
M54O4A%<2-@43O)*PF?&K7:JO[?[K8(?HU19-9(:LTM5NAJF+BL2G 1^&9WEQ
M9%,PP8LCN:%VC& M3."\%*PIF.!U/LTTU'9(--9AIUEJ ^RTAC?[WY%(</V0
M]?9'+T1X(W;PGBF=*]5:1#DO%&P*)GBA8%,PP2O:#B7TU^_]DR5E]TJJA\ ?
M.=$74+';+.\S% PRR8IHJ99HR?4,DERUM.^42* H,RJ\J)%;8,<(UL($SO-/
MS72FI1)EN_G*9J6.P8$R%BW'57@:HPF&QMY1O]G.,#5J9TBJ+EIZ/?._YNV,
M@]>5)/$2]ABX[EQ/+RP16;F:CJ>N'3FO!#ZPO9 !E)[/'OYS&D9CN'/!5O85
MARS'(WT_&)(@O>.E"^!E]Q5"WW6&^U_4N[=G[VQ#K,!UC>*"([*4U5*B5H/C
M_LAQ7R+GSW%_Y+@O467 <7_DN"^1@.>X;R;N=X[$JCNFFF?6^-/,&._.[/"M
MG":55@!B6KEP&VL5A%@P7LMID#L/)XW(PHJD1/T0Q_V1X[Y$P0''?3-Q7V.4
MM0(;@DYS;Y@-L?]BM1(!U$O;I6MH[$BX)@,R[I- 4&514"1%?L\YA T6LE%B
MZ@M=&G,_C<+(]A!1Q5;+&*II8J6EU5%%Z7!KE9I(!G\[-@K BMP7WP7Q'-[\
M:^I$;[?>P)TB+3SX 95W410X_6ED]UWRY-_Y'CX\\%T7+KF%8P!I1$62CZIE
MQ#3#Z:5J>MGD5)M-(IC-FK-#]Z HNBEJQ97GB5=&'4306$VBFU7DHN'X?MT2
M9;4CFC71"Y<V:ZBF[-ZS>J6-AJVFJB5JEKR-K<[%S=[%C5QV]'<]X@93U#K(
M&H./ V]&495<9HG;.H]H678LNT::*H.Q8HJZ6D\'VGL5'572P &4CB:=771$
M69)$B>N<0^J<$IT?->H<K0-"QA -J\-5SH%]HJ.@%]TZN[!$RY1$53M8Z??!
M"W_+!JC7+TH?V.%+XUGD8&%J>8="CD+KT>_(=_JG@FO1#<W$6HX:%>V1",]3
MH@PZ4&(]82Q*2+-#J8)3Q$%ZTWA/>D-YLZ*5$MOQ9L<\NU!%PU!%4^'S]P[#
MH7Q604,PH?)&==ZH?HQ@+4S@O%&]*9C@@Y*;:98I%2W%W<HLTW4I,<LZAS/+
M&CYN;T/(R/?"J1O!W9)5YYSF:P\@L<\_^\':69/+@23= /$H=U3,VG"GY#0I
MA$K%8@2R*!U-F5('IXR#6"Y\7'Q#>;2B@-)N/&IUSBXTT>K(HM'A@:7#<*K&
M.;4AF.!S[WE@Z1C!6IC ^3J!IF""3P-OIGE656!I)_/,T)3$/+,LJ_D!IH96
M+:U=@QF'G0J.)3Q-EN#:MQ:9SVL\FBGS9:T:F9^_T*>0X,?868?.*>:1U<,P
M*R_W: @F-%[NT11,\+H$;J$=(U@+$S@O]V@*)GCZJIFV<E7QD=UM91-3G0>V
ME1M>@[,V .)/\,=0> YL0/3P/9,^U[*UR':>\&P*)GC"LYE:MJ'[I4U:TB6"
M(RAV5!Z8.@S/\AQN4S#!<[C<4#M&L!8F<)ZP:@HF>#:BF8;:+N&0&@PU"[='
M'=Q0._K"D3L2":X?LE:EZ(4(;\0.WC,S<+U;A[37><:S*9C@&<^F8(*GY@XE
M]#<-&BVQ?&''%=X6C4,9HJ:H8"#4,P&R^=-":V1&GIWE%M@Q@K4P@?,453/]
M;;G$*H5\9;-*QW0D W2,+(F6P1MC&V%HE"D]V='0Z,@Z-31461%54SN H5%Q
M9<F*!7ME R>SO8'P0;HXD)[/GFT/+ H]O@MR+R8"7^K93$06-DKX5OCWBWN^
MR/G]XIXO<GZ_N"^1@N>X;R;N=PZT[K"T=/];O#L8>U4445<+KU&I?HLWIT'N
M/+Q/1!96)"4JB#CNCQOW1HEZ H[[9N*^SB#JWHT(4\+@>M.,B)K+U19?2-M'
MX/72=NFP;3L2KLF C/LD$%19%!1)479E.*T2=H.["D-_VG=)[=Q6^-%EBT.K
M6L.[>B:W*<D6SJ17+$.4.X4K/W-I\8 RON$DMVK-YO%26UV+.$U),6/ZY+1Y
M2K2YR>QHU%;AS?8)3DJ515771$T[H!3=.<K!B70' 5IV>T(] A2;M@U3[*BF
M*.E<PY\4@6Z2HF4'%=8L1;&,#D1H!QPCK7B9+A>C#:?2#41:=L%%/6+44($V
M95.4E<*#E;D,/1K'?),@+=&SL-8S7Y:).2ZZJ9Q=**:HJX4+2[E(;+A(K)+>
M#J"X+1P_C&O=1*GX:C=.I TGT@TTND-YP0'T=D<"SQQ\'UTO7([-]?;14V>)
MMH\Z:;-#8YNJ(<J'='?6C&+XF;XD31U?M%JM..<[R9(N>Z+PY(Q)*-R1[\*C
M/[8]D7T@"CT2.*-/PM@.GATX"UXJS1]O0!!FLV-,DL?%3Z-'@*M<-WYU"E3\
M'0X\2'[?\43MR)_04Z4?)'"EGWUWAM$+WD_Z"2"X.M,'=YE_*<QS.J.WLXM6
M!G7QW23'._OY(N?S<T5WO(VXH[@>V6/'??METTLN]0%]D%<IR=S3[^_!#X'C
M!ZT)G5HB (=,W2@47NQ7(O0)\>(V#S($2,)?1RX91'2"AMP&UFW+$GP(, \)
MG 5GDX83UXD$,AK!=? E8/__F;IO@J+3U*5Z/B<-*34OD/)!*'GGIVV@TKPS
M_.I</ '\[ $.<+6]-UR9[/D1/ O\"P&0ZL!USX'M@KH)HI8_0G #?''#,M85
MV C7D>/9WL"!B\!YB0A-W -LG8L]OEL,R0J@MA9'R\_YCW9;^.P0=_B+\& _
M@W[JD7]-B3= $M:43P*=M0,_"^UV_$VJ9MF7,[4U693)2@[.#/QL4UW'V4XO
MOORFA4CH[.)S>W^LGH5D L-/PM/;!*[H!G;?&7P2[D#G,CC?^0A03<Y^Z^?D
M:Q36"2]/+F; 7@7\?D#LO]I] E(#[C^A>,P"P,@! "(I"^X,]<Q19?[#L\?&
M]YF1QV&$#/V/3<V,T9^T<.;7G^V+:GFI?]&]_.-*N+R]?_B]^_BU*PJW=U?G
M0O?N6NA]N^S=7M]V'V]O>K_^W*] <JP\T]W]TTU/>+H7KN[O>O=?;J^[3S?7
MPN?;N^[=U6WWB]![@@^^WMP]T8/5+'Z2!R:/S8,,,PCOIF.X[6#!_=+.Z >.
M-R7#+EBV?UY.0\<C87A-PD'@T"'=76]X:8=.>#]Z (T+3Z:#P9[@)I<N:-$V
MW.5/O,F?\ID W[(G: :@2;A@$F]_ZZR9*],!SN7U X!,/A?N'W_KWMW^O^[3
M[?T=);#KF][5X^T#_?W^LW#YK7=[=]-+:0V N5\,SFRC&<U4_2C&78[_\&*#
M'P/<Y0W.A0]H'_W7?UJ*(GVZ8DJ>_B9_^BBVT.$A 9A$?WG^=S"O0J%+J0A$
M_&7@_.&$Z#)]^!W<'# ,/@I7?C#Q XI#4;#AL*_VT 8"RWP:O03^]/F%6F69
MQ\GFIU#PP:Z#R\#$ $H CTE,G]::/2WS#.%#?.[TK^G)A>\OSN!%^ XG=KSD
M &"*.(F))\DZ_H+'Z*%1(H#I<DU<^SO8-2(\_QED,'Y7Z#M@[@Q>/-_UG]]:
M8%>.IN[(<5WPQ\8D$L9DB!:\X!$R!*/( VO''TQ#^*[/[CX$B]/U)VCTX#,\
M0. PF#ZS:Y-OPT4X9 _^#9Q7M)@"?RQ,7!L-)8&1QPP"\1W#E@.V[\29$/ 8
MP?Y]$P9P=C@=O%X$WM]?U%:#QZ4/<<*!#^:O@X<+%IXMI"_IL/=&?K0#@*'C
M ?E$4S:N/P99-W3L]@.X32-GT K(,_SM7  6;@_@+'A7$9]&[!!M1'2/A;$_
M)"Y]9Z ^^/A6".T1B=Z TL$ICNU)\@-L!0_7!;A^2. ]X*4RA()6O8-%BD#-
M,1"C%SN:D6*K#[  Z" @QW#<")&.]CT<:?!&G\Z>"@* UBO2NPCV9 *O&N+M
M^_CALP_.Q0##[&B_TC%\62SB;<#O@->*\(Q@&0.5HGGK_)L1>89:70"MA]1
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MU#I9<WD3A^2MH7M,Q"5(HB)@@]I9I)YVWUANU'*K/X"94O2QP\4PTQ)=%LE
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MIE?,-3^'!F&W)''84$HXIMK%8U1OD# *,40"1,CA"L1H22!>-!*\9Y\O$*N
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MZLMH&L]P5VL<J01O54P>S _H/W6&D"7DGZ4U@,ZB_98;*\]_^?;S)2%EP92
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M7:U9*-%L/,P%23"E !]CV8AQ$"5CC%@@OH(TL7Y1'6[FM"5!?R&=+-X=IO4
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M;L8%1F@6M/&MXUMU;3J><7-@O<(9(R>\CB<Z?:9L^<@0<=NB23\I%6VXU9R
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MB0X@;HLD-3Z36A@=JDA**W&>QNO%U2$"3A'">:&1\SY8I41C+^ J^U&NIAV
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MTE66YM0P:D%*.Y )X--52%RT50K8[!F24:7L5;/[B0\BDV3I*6^;[E.]%\N
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MLE?$5L5 *VD$9G 6,S!^3%8B[VCZ68D](KQ0$6!'^%KU=E0ITFOG/5&[T!1
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MHNF29C>.E#PKK["S+KZI+;_APE ]+%4;7O1?L:VH7VJ>>30X&92>]&^(=6,
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M%59-QA[\ZF]P>?T=!<VY<.Z0#8Y21EP+,&,:>D.^4X7=01#'D5,T6LUU4&P
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MKSGP__;V2_OG)%KZGU5M02=EH2I7(9"W6RTPOZDNS@(DJ:0X5.4VX.?YE?;
M_W2#<U/?>L/_78L,!W%>'C^/V*6[XBT+JH)G3^LZ;W)W>\>X A@KG]Z[-,/(
M/:S]G,;SWI"V;A2*ZH'^V:F-1#F<:\1% K/"XZ>-;5T?K&8A<1I'%3C5LS5@
MC4:C]>N5&;VM3.'1;2,P^@A;A;Z+Z[>M,N-5*C/Z2^8(*$VF^$$G2WB3&$-O
MQW#)F7RC*A2\<@OT5VT!]\JMT0&V&=&CAXI[@Q>GO>I0L;>#%J/4#]@6M!$"
MXH1+[J3D.956K;7OX0#!3W?*SH<VABDZ7\K[ZP?052@="$Y*2]VY167.6$,A
ML5S6F%/505_8CCQ1_F5,K#2IOGF+UQTS/)M+-I;,^+JK-MSG95L9:I6JW+3[
MD(5[PR2F5K>_^Q5RIDNW?0[C\07(C7D,-@/7/*0HY4;BH]]<)3X\\H4E"1>0
M-H6'2F*9JE;I6G((KCFBRX?Z9%??6Q'#A,OF3=6#18NB:N_I>/<Z\7R/&2<"
MX6UOZ'[KQ6FWM_I^;OBK#<Q!P<"$J=<S7V=7]MMT8@WZB7-NCTMN*@,38.\B
MG1$I(H([N!WTN/NJ% G.&/XEB6ZG=XKCQ!3@T/HP!17M$IR!KTN(Q-PX&[<O
MU_F\FJ;<X*O 8\8**V?05%-L!;T.]57SGK*;W&5T%0*F6;2X3L=$[GN$.J/%
MJB%D/,5]=VQO4&_%3CZNEA+BE[*^0\6M<)9[W9.R/6VO7W7+NNPWW><H?.X\
M(AB!1B7^;WW-R5$LEFFP6&E%=\ZQJC?.% GL9:9U/<7_$&=2>0#^CC<AG'4.
M<B1C[U]H@9A?A-,[]- IPC-8SY!<?_ #G4#9;8SJQ0Y'<!.KHNJ*!PHV(%Q4
MWZ*%3?%FJLY<(8DQAA5PC>&)=!:/O"BYB;,TX8Y:#9DN*%:92._>P)9EB TL
MI*E(*,'=Z:I0'.E5RDT_7.98DQW+SD\I(/%/YH[2I#M24HYPS)%0PV*I>YBQ
M*U%QI<@]ZQ?./?@#*1=?J\9E%'U.+.:$XM2KO(%@:WY,;X2HIJF8?LLA,U(L
MM-J@#5]07N L@<6YM87KN1:KOY'!RMKE6)FXK1/_[6_OOIBO?4R3H\L9JIGG
M$?SG_1+9$%:VYHFQW/??4YW%"Y!W,+DPBS^C!PT>_MG_ KL/MO2*AL3].)?(
MFU!!&Z^ [$G'+S!N"+<^<;VAWIM[->:W=31(4X*S+PQX'-!Z/*+CITYKW']&
M@AP6"=)[1H(<DM9X1U3((8F*[LG>(\0O<?J.(NS_3KYWI@7I;N!\KT9..] 7
M,X&581[7%U\UW9IQ6/UQ!6+&TPU<(3MMY'H6B/1OF@ZQ[*SV'1%ZQ,!$!"0B
M%YQ<E,Z(!%2A>@&R]=TY@2C]/^)%%J7+W+O$:B;Q8BE5KNCW(Y %=PTS0@QH
M%X()<CNK[@ZC48A]N9>#H\BI@]_%D+K"$L?4LTP5IS'FG-TX:?:ZYVX\8D^[
M\6$VMQT[H?CCFMT9.!$#4M]7AE!LT(V[H?'9>7AGK;^!B6S.BG/\T,DPQR=;
M12",8JBV,+GZ+Z/Y0NS<IC*UT238?. GCQ^,.5GI2O/)%J_TICFQ%)0'MB C
MX]*)I7@;9;/P)K)"*>NV\GY"*_9V-O>"QHFLZ4,%)^OJV(6WS;9X]-C%2:LV
M=K$+ F-]K&)=J*(0#5;+\P,X%$!+,4*EW=.JBMJ 3L#"6XG_J@U8Z,ES$_@J
MG'*Z:!>N,F[C; O9!G)E9]EV#IO@T^2W-!UC-CC,WPWLJ_P2+NW-1%IW970@
MIU"-X8AE/QQK+ 4%"F8[)5'"7--3F**$#[]L>E!D\D*!4R0O'G2:1ZWF4;MW
MU()M/LS).UMZV\.WA1'[7\LXCS7&3NY:Z0.[,Y:YJI,EP>GB N/X;IC/>;8D
M*6J7KJY[S9-%SNV:!PW_;Q&5#MAIY5OWC%9\D:["VEO@H;?<S\UVP!J$0>YN
M<.*QKYU7=0HJXT'E,,^/(88H:"IJS<D*8XD4+P\4T!%QO9Q56DOE/U?;1RX*
MB+3.TIO%^Y4".:L#EKU[A,^H[DY.56FJA0_';-S==_SBM-L^#GJ#<A*E9V).
M5?$,B0,S[@6%M:57*V"RT;C6!&IW&3>C.NBH?Y$PVV8G;K5&G=Z6(P'V\.S=
M\A6M!T_T%[M8=5$+#37U?DVZBE,EQG;4Z^\RG;?C&2A@[&Q?0&G[EC=LG<7E
M[VK"N_ V991C81MRG0\L ]VO-= =1P H>/,TC_+J/85=H17P905^#'DF"+'>
M6H'&:><>.PNJY%JM3//;FTBUJO=VD6F#AY1IQ\UF&V1:JQL,FN6DW >5:3N,
M>S>9!F/NO#AM!R=-^%^K(AU^G4QS))8G$HN*A.CR0K8ZSDE0/Y8QHV.;717:
MM"<K^C,:+:F*:>+9H5+7\#^K<5WC:9509+L)4O "2\ZE6!,X\R^R3#@A?; :
MEAH2)0^WT9681"#CX)AG&'U03WGR=4-:8=X!K1&>H=BAT@71A\D-4?VN^10/
M.:SN*!I+*=TL@E]BM!"NFAE%QV&/CSEW<"QOHY-W&IF1@'CPAED:HO^3O\A#
MT1^]";,XPC3^B2\#UM_\$?(++@A9,)VZ1XO<E!,8+Y7P4:N"48M<+;%>'IAX
M$#<937N:4'4]FNAY%N,5E_I1S+'?*(D6@JCXAE(HA=7*L3(A!7H7U_'H&R(A
MU/MFE5\17B,98\KL%!,4W=>'&)><AG=15O&JNZ>L_JL*<6,NAX<E9;"ZF#]/
ML6(7&.>PY4>Q)*_!DB\(ER%;8$'WAD=2A/>:3XYVDE$PS6A\3OTTGZ7P-)4$
M^W/.%8UD7\VSZ C^?16A"Y[/!;L(G'Y@(EMLYI\*9H=C7#NK;3Q&&#(GY2ST
M,U4WL--IXNQW3IK^[%/^ =<WBZ![4AD'>W%]-[826&-5IIM/6;Z T86V)28=
MU47/+NF)J6G&X]+DI.V\#%_I;DE%O6@N7'+..0ZQR""KBB^'KW!F;LAAZ&RF
M_#:BV(6UG%3F!R\LJK"(,S-$DBZPLN?748*%<?SY]1U<A-?1C'2Q"5Q*9-6S
MZ$ &._\6MGZNUYB+32(L*?T3"SLMZ&?87U@GR.0+*SAI$BWA%[PUT,?S_4L#
MKJO-L) KQUL;)ZC0PE^X&SQE>BUFX1V!DD ,>&[E*#4]LH5D.3D/$WZK]Y<!
MV:E=1G6[.4M>_8I\)GYX$\93VDB+=!SRSI%2\C#LY20DK-;8"Q$]=TM2 15#
M[KC]WW?+C)K7PU"^(-LC@3[O^9+00QC)XAKN,!)"0V#V-*._9/&_[^5W7.MZ
MZ7$&T,7, 4'&!RIEPZ/*#\U^P+>%5&#$^?GREW V__5-8*T)_)4=T>RBALF+
MDR3EVK;^')HF6VT."NX,KO'E@BTH32KSE5)W1M=PMM.K.SN>B(&&R,IL%_..
M$M6)F< 8>BRR\7',+OKB4R_]-U1#%:TY#)(T_'/EL&0EBA!)M3XKZ:$7LW_Q
M1EF(N;$07X)Y"/._S/^:+^>XE(,NTD;"SZ_\]]0WH]Y^# 57^#>0D0AQ5]^]
MD"ZB%U2UY\M';]-L.M:)-9S1/XS1E@43F)@+*_M%9>ZQSBM>C08E&XYO0@IM
MP"(A5[<J4U?1!-6H@]LRGL7_A_.K#%\BCE+%.H4=#F9)R8$D4O4V#8Z2[\/X
MAU"K]/I@%"&'GY47 HTP@I.*^SGT?_OPV<?S@;A4V&9_0Y?Y]1+WMLRE=SF*
M"6GT.<R^!9*M&YC@8!C/$#<]7,93KG*G=F0L54=(15N:RJM\.@0H2U%E.!08
MC*_JH+N+O*I=Y)QP 77A4%1/0U7K! 3M.=D2H^L8#I#9N5Q>N7"ZW6;UC"*2
M$><,_5%<4KD@,60R7:#$0O.+D).'6<W* XZ1JJ'=K:LO1RBF Z/^BO7)GB+6
M</",-3PLUK#_C#7<[[E94XMQ515%K'N1H$1973;QN-G91P5A&DFWX5]\_./M
MQZ^?OOQCCYC /=]]ZXASBA68+J74U:>)GE)1M+[BW;)]?<M-&W17B?@TY'%V
MBN8+[5#5A;E^*1=2VLNDT7_;[<8)'KV*G2R_!'LKPO:/^-%-B-YWF=Z#T;N+
M0*=@T3P'X:-^VHKYG662(7^W:=XMEG62N;<1QG#PG>GX5U\&8Z0:WB75-/'0
M,Q2IA/Y1<G/-=21BWOUD^;9Y<:HBUOS=3BOXZS#[^91(3XJ#J.QQQ8=>_$"3
MT-K/)"B*^G4;";8EC.$J0T<0;LTT^\7/KH8OV\UNT.X<!^U>[U5MI8%!_R=W
M>--H@JH"V#XY'#S_"B$TQ?&HO?[3)A4*6I4?^,^:-D\*3U,(\X5S_1_ET>@H
M_O/H.AZ#-/G%Y_\_0@7YJ(W(G;)/I.Z_1W*/UHVOJN?5^_01IF15E&L'-H:2
M8J#V *&H-@IW8?+M23\8M'NE6-?.4[SY*; $ZO^DV3>X;(XHJ)'K_;MJ:39=
MZ'MMSMZ+TYHMM^[SC][U_HY=/ZP4*W_[2WCK8T8UNK:?SL(/GMS"'UIZP#I\
M4,NPD? XAAUVW WZ[3+XYU [;OU^JM4VSE"AIO1M]/?%6O-&0B%#H)$.0:<
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MA'E.U;6GZMK74UV; SJ:^[*F1G$;>;KE2D,+KU>E>+37J]$A28B30L/S1CA
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M# R5>R:'Q@/D0(K"*C@O3DWJ+Y&E4V)4N4[A3O2MST7E9[_J8.)O@6HB6(3
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MQ;31>Q7>4!&MJT:0,5O7O"#L]:YLX=.X]5TP[$'UO%U-/-+V??'(G0.;!AV
MAA:4-H\'U)2XT^MJ>C?#K53"<Q95S-!DSH#W]H!X(UZ#4S6O!*<, .)3S*Z
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M$!"*"T]R3[:3O";,V(.'Y6_&.PU_3:].26(:=['C$V"1^AQ17&:)'+'72)>
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M+KQF$U4&2LCD-V(A\['<Q8N2H C8@^4O.#H)/@LLDK)P\4J#B);I10[."X6
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M)VG '27[5ELYS;D8I28;;Q8(%T04#)PEDQTR%UU'3T]V1H8[.N,72,TZ&6&
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M:LE' /"W%&AHN(G,LEMYRUBB5'OO@,J>'>F>:QG35M9(L0I!$2.]BJO=^=3
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M<C&KE< _4<53@J)P1D@PGDQH*T:RO<__JK0&(^Y%NATS,@.]>?$R.FK"0>)
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MNR6(.%]>;Y @HK7V&B2(:(E]WI2Z4N3(@N,7K\ =6Q[U942RJE>*%3LADV0
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MZA*)&C1,%-'BAD6B[IT,28M(EV =L4W6LXXR KR@J9WF*2/ZT/(^Z7C9")C
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MF@4SZCGOC>M AOJ+FRE,F4YM$Z6^<T3RV>)^,0?9\!%8\);VDP>_=05+)X#
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M0Z1TZ< 03@7.2S^;+AV@0A3X86 <0?32X3/<BYX;JY<9[OG# B_P+R:X ^/
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M3H!AXK8Y^%7(O@_QOQ\<<_$!?C;Q9],/_Q]02P,$%     @ (8A)6-7 1UB
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M[5Q=9*I$(NHU@^F52-JPN,W&1GY9YG[\=!"B^9$,BD4=PDC\J-RM%_ZKQ^8
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MA[:7I!7TH=G@9M%X@1'&EJRA>LDZ&P"J*I(3N3-L>S9776. #&G,I>C*\OK
M*$K1PK#*S#C"P$1]5,D\+=^2=?FXE:3:N(+"M_PV249H3P?12(MITC]15I)U
M3*0Q!I+1.%M?VE6T-D\PPJ60G\D2F<U2SS05S53S;<7<:T-;,K/S&*2-.;R
MOE^UK;%ZR51R6,)811BC&+K6?KL@[Q;/MJ;=^N9<^IGCH+"B=EW!L1CQP^9H
M)9/FH@7D1%E:3]OBGZ*T ;GE\,E",FECHQ)/FE*<GY(R]<*:/&4>CE&E3>![
MU9JVE8TD6=GF<$4@PHCI2(@<1ET[=,E8S]H*&:[ !9QD9/[URV<"6]WCB0-$
M2>H\B1-<1[RR(I'B5-R'BY'XT/ ,*7= MU?67V?XLD[J]5AR\HZ3K] $V8KJ
M=>Z[6D/.Y!G.*$OR'+R=9XZ>H875*R=MG,X.QZ[_\ NH?8M04V49LB8M[B!A
M9+CK?O5%@BG]87^_L[>W1]0<H^P\O]D0#D.#5!H,DV<_!_%DE5L9#38LD&3-
MLP*XB7IQU]9Q]#:<1C()_&%_#\?8$9E_MB"V@]1&SE8U.!"A!63;+E,J6Y%
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MPN.E[&M:BRAFCHL#9MI6;B7%VAD=A^J/,E1PWQW'.<*J\'H)_\,\;9&8'$
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MC .=^GX0I*C[4MB; 7&"[&X Z\K0.U(%=HH; BTN0FPMOP2*=N6UGNZU4:.
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MQN$IN)T,A7AH-I \/71ZL:;#.I9C:44ZZ!IIB8YJQ#L2U^2N+S)ND:!)V5?
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M7O\C_$\A?.X7<J%?6X['Y6GOUW[4^^5DZ^:3X.X;X>Y3XI]02P,$%     @
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M_]D<L*T1^?^L,?H9.OV[1?</&>G?._X?4$L#!!0    ( "&(25CXT!U_OC8
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M ,@! .X1W)\NX"\7'#P"XB,DY,<HJ&@/!-5/ '@X! 1X1(1'CQ 1'[#>#W@
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M_TU,<W8S<,0V7;_"@%8E2)BI)%FC*]B.6&N"*GQY^9A/]2TO"'Q\^.HHU?5
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MU>TL$TNRGVR]2'-!>Q&:-U&<K:$OI.'>VGHGZ7"N9?\)<41/7];'?KFA0J*
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M5:.(Z XHV8.;'^9KF14U8<"L%N3VMFS5XAXZ!@,VUB#4JOVL'2?=]5F2YC#
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M@X&_%<'ENB=]0RS>-*X&BBKYP:XNI'*,3/=UO8+[ ,^[8:XR+]%D'*>G%SU
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M>PAWY?4FN$-TU9;1$JQGK;\@,#O/<DBCSJND.F$*JHI=2G)7\I[?_[#H+XY
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MQT*>Y"46ZHC?:-W^9DS_(\#[VS<=3HE^WG<[PP"T)CWO9/T*&&!(<+OWV>R
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M$GH^!F9V#FYN;G(Z 1%^3F%6+F[.7TS@'J.@H*.A$V!@$'!2DE!R_H<OV'<
M^S&</KP# AP5 (\-AX -!^L R $ [A'<GR[@+Q<</ +B(R3DQRBH: \$U4\
M>#@$!'A$A$>/$!$?L-X/>  1^Q$.)8<XTE-%0V0J1UQ.OZBLQ]02Y:UX2B.'
M("XC)W\45/QG!(1$-+1T] R,W#R\?/P"@B]>2DI)R\B^4E9155/7T-0R-C$U
M,[>PM')V<75S]P![OO_P,2#P4U!P=$QL7'Q"8E)R=DYN7O[G+P6%%955U36U
M=?4-;>T=G5W=/;U]HV/C$Y-3TS/0I>65U;7UC<VM[:/CD].S\XO+J^M?=L$!
M"'"_77]H%_:#7?"(B B(R+_L@H-W_T6 C?B(D@,)1UP1V=#Q*16GWV-<B:BL
M\E84:BZE0SPCIQ%4?!#W$LW1+]/^9-F_SS#_?\JRWPW[JUU0 !T![B%X"-B
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M%URVA?],8O)$N:JVC@(;MY*Q!NL-AD%)?OPBMIWP\X;Y@N0I>=X8*)).%U\
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MZ=M.2 Z]P"XJ0*2TP<0JY;J<LO\]\[A)D3K.I'_QXU%*?OIA)DS2!@883,.
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M1_PU)'@(OLJ5L ,>@$HTTI5<T,AIQ8Q_5N %H#JS+2??$G<@PJ'349VO!"%
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M+,Q(7>7X1NX>L&&&?;!$DZM%2M4'XC*PI^ Q".ARH4D7'>WOS2N6'@XR 9L
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MFO[A'XC^'\(G#]9SXZ-A/$"2QGGDY@L>P#T<N7V)2N0X/$GGWHFM&/'-QOQ
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MI3]E" \PI"(?.*"5A.$$.;OZ\:<#?I*-5NB/)WJVCG3_NI%6S)267GQAV+M
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M^GV^OW.Z3\O?R"<!_<,'#AT E)24@-.*#<C? EY?G_ZC]37)?YI#2=X!&&@
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M]9V:5KO\(>,?SP]I8:UW"VW@KVA_DOW_P-+^+;*_P/Z'BP_H*"LI+D_9 "
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M3]5<,7CD]3'U/#H&SNX=-*7];0XTD^D@R9/1N=$M1?,,C2%/^[=T4DOS2-D
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MEEFTN^F?A/P+)W,V9LLLUN6ZQ1Q7OG*QI![JM)X3UV=(SX !13L:QS**)ZT
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MEGQU("M^I%RQNE1APX_;[E@Q1%JS##N1=/2):*9ZHE%;=%L\W2:NYGF<T<G
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M2P$"% ,4    "  AB$E8V_DRCL$E  ":!P( $0              @ $
M86)V8RTR,#(S,#DS,"YX<V102P$"% ,4    "  AB$E8@6N_33<1  #WU@
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M,#(S,#DS,%]P<F4N>&UL4$L! A0#%     @ (8A)6#('0BQ[/P4 0R O !D
M             ( !9U\" &5A,3DR-3@W+7,Q83%?86)V8V)I;RYH=&U02P$"
M% ,4    "  AB$E8U<!'6( .  !)& $ &@              @ $9GP< 96$Q
M.3(U.#=E>"UF965?86)V8V)I;RYH=&U02P$"% ,4    "  AB$E8W.YO[>](
M   4MP$ &P              @ '1K0< 96$Q.3(U.#=E>#$P+30Q7V%B=F-B
M:6\N:'1M4$L! A0#%     @ (8A)6**3\V=>!   *1H  !H
M ( !^?8' &5A,3DR-3@W97@Q-2TQ7V%B=F-B:6\N:'1M4$L! A0#%     @
M(8A)6 QLS]C< P  4Q0  !H              ( !C_L' &5A,3DR-3@W97@R
M,RTR7V%B=F-B:6\N:'1M4$L! A0#%     @ (8A)6+76=.B]#P  ]C@  !D
M             ( !H_\' &5A,3DR-3@W97@U+3%?86)V8V)I;RYH=&U02P$"
M% ,4    "  AB$E8^- =?[XV  "O20  #0              @ &7#P@ :6UA
M9V5?,# Q+FIP9U!+ 0(4 Q0    ( "&(25CXT!U_OC8  *])   -
M      "  8!&" !I;6%G95\P,#(N:G!G4$L! A0#%     @ (8A)6/J;#KIV
M30  :U@   T              ( !:7T( &EM86=E7S P,RYJ<&=02P$"% ,4
M    "  AB$E8?U/Y3MD-   /#P  #0              @ $*RP@ :6UA9V5?
M,# T+FIP9U!+ 0(4 Q0    ( "&(25@%X\Y+-B8  /HN   -
K  "  0[9" !I;6%G95\P,#4N:G!G4$L%!@     0 !  (00  &__"     $!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>129
<FILENAME>ea192587-s1a1_abvcbio_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version="1.0" encoding="utf-8"?>
<xbrl
  xmlns="http://www.xbrl.org/2003/instance"
  xmlns:abvc="http://metuboutique.com/20230930"
  xmlns:country="http://xbrl.sec.gov/country/2023"
  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:srt="http://fasb.org/srt/2023"
  xmlns:us-gaap="http://fasb.org/us-gaap/2023"
  xmlns:xbrldi="http://xbrl.org/2006/xbrldi"
  xmlns:xhtml="http://www.w3.org/1999/xhtml"
  xmlns:xlink="http://www.w3.org/1999/xlink"
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
    <link:schemaRef xlink:href="abvc-20230930.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>2023-09-30</endDate>
        </period>
    </context>
    <context id="c1">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c2">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c3">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c4">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c5">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c6">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c7">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c8">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c9">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c10">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c11">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c12">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c13">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c14">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c15">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c16">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="c17">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c18">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c19">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c20">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c21">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c22">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c23">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c24">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c25">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="c26">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="c27">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="c28">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="c29">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="c30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="c31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="c32">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-06-30</endDate>
        </period>
    </context>
    <context id="c33">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-06-30</instant>
        </period>
    </context>
    <context id="c34">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-06-30</instant>
        </period>
    </context>
    <context id="c35">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-06-30</instant>
        </period>
    </context>
    <context id="c36">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-06-30</instant>
        </period>
    </context>
    <context id="c37">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-06-30</instant>
        </period>
    </context>
    <context id="c38">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-06-30</instant>
        </period>
    </context>
    <context id="c39">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-06-30</instant>
        </period>
    </context>
    <context id="c40">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2022-06-30</instant>
        </period>
    </context>
    <context id="c41">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c42">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c43">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c44">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c45">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c46">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c47">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c48">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="c49">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="c50">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="c51">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="c52">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="c53">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="c54">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="c55">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c56">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c57">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c58">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c59">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c60">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c61">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c62">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="c63">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="c64">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="c65">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="c66">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="c67">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="c68">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="c69">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="c70">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c71">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c72">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c73">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c74">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c75">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c76">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c77">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c78">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c79">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c80">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c81">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c82">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c83">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c84">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c85">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c86">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c87">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c88">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c89">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c90">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c91">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c92">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c93">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c94">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c95">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c96">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c97">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c98">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c99">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c100">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c101">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c102">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c103">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c104">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c105">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c106">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c107">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c108">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c109">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c110">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c111">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c112">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c113">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c114">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c115">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c116">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c117">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c118">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c119">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c120">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c121">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c122">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ReceivablesFromStockholderMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c123">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c124">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c125">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c126">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockCommonMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c127">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c128">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2016-03-21</instant>
        </period>
    </context>
    <context id="c129">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">srt:BoardOfDirectorsChairmanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c130">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BiokeyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c131">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">us-gaap:AccountsReceivableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c132">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">us-gaap:AccountsReceivableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c133">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abvc:BuildingsAndLeaseholdImprovementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c134">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abvc:BuildingsAndLeaseholdImprovementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c135">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:MachineryAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c136">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:MachineryAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c137">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c138">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c139">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2016-07-27</startDate>
            <endDate>2016-07-27</endDate>
        </period>
    </context>
    <context id="c140">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c141">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2015-12-31</instant>
        </period>
    </context>
    <context id="c142">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2015-12-01</startDate>
            <endDate>2015-12-31</endDate>
        </period>
    </context>
    <context id="c143">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2016-08-31</startDate>
            <endDate>2016-08-31</endDate>
        </period>
    </context>
    <context id="c144">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:CodevelopmentagreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2017-08-15</startDate>
            <endDate>2017-08-15</endDate>
        </period>
    </context>
    <context id="c145">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:CodevelopmentagreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c146">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:CodevelopmentagreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2017-12-31</instant>
        </period>
    </context>
    <context id="c147">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2022-06-10</instant>
        </period>
    </context>
    <context id="c148">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2022-06-10</startDate>
            <endDate>2022-06-10</endDate>
        </period>
    </context>
    <context id="c149">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:ServiceAgreementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c150">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:CodevelopmentagreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c151">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-07-01</instant>
        </period>
    </context>
    <context id="c152">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">us-gaap:CollaborativeArrangementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2018-09-30</startDate>
            <endDate>2018-09-30</endDate>
        </period>
    </context>
    <context id="c153">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">us-gaap:CollaborativeArrangementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c154">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">us-gaap:CollaborativeArrangementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2017-09-25</startDate>
            <endDate>2017-09-25</endDate>
        </period>
    </context>
    <context id="c155">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">us-gaap:CollaborativeArrangementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2017-12-31</startDate>
            <endDate>2017-12-31</endDate>
        </period>
    </context>
    <context id="c156">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BioFirstStockPurchaseAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-06-30</instant>
        </period>
    </context>
    <context id="c157">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BioFirstStockPurchaseAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-08-05</instant>
        </period>
    </context>
    <context id="c158">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:ConstructionInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c159">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:ZhonghuiMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c160">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c161">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c162">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:ConstructionInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c163">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:ConstructionInProgressMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c164">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abvc:BuildingsAndLeaseholdImprovementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c165">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abvc:BuildingsAndLeaseholdImprovementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c166">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:MachineryAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c167">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:MachineryAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c168">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c169">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c170">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c171">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c172">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:FairValueByAssetClassAxis">us-gaap:EquityMethodInvestmentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c173">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c174">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c175">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c176">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c177">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c178">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c179">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c180">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c181">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c182">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c183">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c184">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c185">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c186">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c187">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c188">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2008-01-01</startDate>
            <endDate>2008-12-31</endDate>
        </period>
    </context>
    <context id="c189">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2008-01-01</startDate>
            <endDate>2008-12-31</endDate>
        </period>
    </context>
    <context id="c190">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2008-01-01</startDate>
            <endDate>2008-12-31</endDate>
        </period>
    </context>
    <context id="c191">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2008-01-01</startDate>
            <endDate>2008-12-31</endDate>
        </period>
    </context>
    <context id="c192">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2008-01-01</startDate>
            <endDate>2008-12-31</endDate>
        </period>
    </context>
    <context id="c193">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c194">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c195">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c196">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c197">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c198">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c199">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c200">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c201">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c202">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c203">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c204">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c205">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c206">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c207">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c208">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c209">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c210">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c211">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">abvc:BioFirstMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c212">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">abvc:BioFirstMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c213">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">abvc:RgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c214">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">abvc:RgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c215">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:ConvertibleNotesPayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-02-01</startDate>
            <endDate>2023-02-23</endDate>
        </period>
    </context>
    <context id="c216">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2023-02-01</startDate>
            <endDate>2023-02-23</endDate>
        </period>
    </context>
    <context id="c217">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2023-02-23</instant>
        </period>
    </context>
    <context id="c218">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:ConvertibleNotesPayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c219">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:ConvertibleNotesPayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c220">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2023-09-12</startDate>
            <endDate>2023-09-12</endDate>
        </period>
    </context>
    <context id="c221">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2023-09-12</instant>
        </period>
    </context>
    <context id="c222">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-07-31</endDate>
        </period>
    </context>
    <context id="c223">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:ConvertibleNotesPayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c224">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">us-gaap:ConvertibleNotesPayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c225">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">us-gaap:ConvertibleNotesPayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c226">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">us-gaap:ConvertibleNotesPayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="c227">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2016-06-28</instant>
        </period>
    </context>
    <context id="c228">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2016-06-01</startDate>
            <endDate>2016-06-28</endDate>
        </period>
    </context>
    <context id="c229">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-09-01</startDate>
            <endDate>2022-09-06</endDate>
        </period>
    </context>
    <context id="c230">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2023-09-01</startDate>
            <endDate>2023-09-06</endDate>
        </period>
    </context>
    <context id="c231">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c232">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c233">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c234">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c235">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c236">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2017-06-12</instant>
        </period>
    </context>
    <context id="c237">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2017-07-19</instant>
        </period>
    </context>
    <context id="c238">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2017-06-01</startDate>
            <endDate>2017-06-12</endDate>
        </period>
    </context>
    <context id="c239">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2017-07-01</startDate>
            <endDate>2017-07-19</endDate>
        </period>
    </context>
    <context id="c240">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c241">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c242">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c243">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c244">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:LoanAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-01-21</instant>
        </period>
    </context>
    <context id="c245">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2019-01-21</instant>
        </period>
    </context>
    <context id="c246">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-21</startDate>
            <endDate>2019-01-21</endDate>
        </period>
    </context>
    <context id="c247">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2019-01-21</startDate>
            <endDate>2019-01-21</endDate>
        </period>
    </context>
    <context id="c248">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:LoanAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-01-08</endDate>
        </period>
    </context>
    <context id="c249">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2020-04-08</instant>
        </period>
    </context>
    <context id="c250">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2020-10-03</instant>
        </period>
    </context>
    <context id="c251">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-03</instant>
        </period>
    </context>
    <context id="c252">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2021-10-31</startDate>
            <endDate>2021-10-31</endDate>
        </period>
    </context>
    <context id="c253">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-09-24</instant>
        </period>
    </context>
    <context id="c254">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-09-24</instant>
        </period>
    </context>
    <context id="c255">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c256">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c257">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c258">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c259">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c260">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c261">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c262">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c263">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c264">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c265">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c266">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">us-gaap:ConvertibleDebtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-06-16</instant>
        </period>
    </context>
    <context id="c267">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2022-06-16</instant>
        </period>
    </context>
    <context id="c268">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2022-06-01</startDate>
            <endDate>2022-06-16</endDate>
        </period>
    </context>
    <context id="c269">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c270">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c271">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-07-01</startDate>
            <endDate>2020-07-01</endDate>
        </period>
    </context>
    <context id="c272">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-09-30</instant>
        </period>
    </context>
    <context id="c273">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-09-07</instant>
        </period>
    </context>
    <context id="c274">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-07-27</startDate>
            <endDate>2021-07-27</endDate>
        </period>
    </context>
    <context id="c275">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-01</instant>
        </period>
    </context>
    <context id="c276">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BioFirstMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-01</instant>
        </period>
    </context>
    <context id="c277">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:AU</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:SeveralLoanAgreementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="c278">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:AU</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:SeveralLoanAgreementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="c279">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c280">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c281">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c282">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BHKCoDevelopmentAggreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c283">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BioFirstMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c284">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:JIANGSMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c285">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:JIANGSMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c286">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:JIANGSMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c287">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:JIANGSMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c288">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:JIANGSMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c289">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:JIANGSMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c290">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:BearInterestRateMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c291">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstCorporationtheBioFirstMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c292">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c293">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneCorporationtheRgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c294">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:YuanGeneCorporationtheYuanGeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c295">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:AsiaGeneCorporationtheAsiaGeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c296">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:EugeneJiangMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c297">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:KeypointTechnologyLtdtheKeypointMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c298">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LionArtsPromotionInctheLionArtsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c299">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:YoshinobuOdairatheOdairaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c300">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:GenePharmInctheGenePharmMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c301">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c302">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LBGUSAInctheLBGUSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c303">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LionGeneCorporationtheLionGeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c304">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:KimhoConsultantsCoLtdtheKimhoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c305">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:TheJiangsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c306">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:AmkeyVenturesLLCAmkeyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c307">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioLiteJapanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c308">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c309">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ABVCBioPharmaHKLimitedMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c310">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:GenePharmIncMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c311">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:GenePharmIncMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c312">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-10-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c313">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-10-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c314">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2022-10-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c315">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2021-10-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c316">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c317">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c318">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:TheJiangsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c319">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:TheJiangsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c320">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:DueToshareholdersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c321">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:DueToshareholdersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c322">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2022-01-31</instant>
        </period>
    </context>
    <context id="c323">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-01-31</endDate>
        </period>
    </context>
    <context id="c324">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BarlewHoldingsLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="c325">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BarlewHoldingsLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-03-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c326">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2022-05-01</startDate>
            <endDate>2022-05-31</endDate>
        </period>
    </context>
    <context id="c327">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-05-31</instant>
        </period>
    </context>
    <context id="c328">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2022-05-31</instant>
        </period>
    </context>
    <context id="c329">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BarlewHoldingsLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-10</startDate>
            <endDate>2022-07-10</endDate>
        </period>
    </context>
    <context id="c330">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:InverlewAdvisorsLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-07-01</endDate>
        </period>
    </context>
    <context id="c331">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:EuroAsiaInvestmentFinanceCorpLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-12-01</startDate>
            <endDate>2022-12-01</endDate>
        </period>
    </context>
    <context id="c332">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ThaliaMediaLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-12-01</startDate>
            <endDate>2022-12-01</endDate>
        </period>
    </context>
    <context id="c333">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2023-01-03</instant>
        </period>
    </context>
    <context id="c334">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LindGlobalFundIILPLindMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-02-23</startDate>
            <endDate>2023-02-23</endDate>
        </period>
    </context>
    <context id="c335">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LindGlobalFundIILPLindMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-02-23</instant>
        </period>
    </context>
    <context id="c336">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">abvc:LindGlobalFundIIMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-02-23</startDate>
            <endDate>2023-02-23</endDate>
        </period>
    </context>
    <context id="c337">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-07-27</endDate>
        </period>
    </context>
    <context id="c338">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-07-27</instant>
        </period>
    </context>
    <context id="c339">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ClassOfWarrantOrRightAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-07-27</instant>
        </period>
    </context>
    <context id="c340">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ZhonghuiMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-08-14</startDate>
            <endDate>2023-08-14</endDate>
        </period>
    </context>
    <context id="c341">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-08-14</startDate>
            <endDate>2023-08-14</endDate>
        </period>
    </context>
    <context id="c342">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-08-14</instant>
        </period>
    </context>
    <context id="c343">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:SecuritiesPurchaseAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c344">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2020-10-30</startDate>
            <endDate>2020-10-30</endDate>
        </period>
    </context>
    <context id="c345">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2020-10-30</instant>
        </period>
    </context>
    <context id="c346">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2020-11-21</instant>
        </period>
    </context>
    <context id="c347">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2020-11-21</startDate>
            <endDate>2020-11-21</endDate>
        </period>
    </context>
    <context id="c348">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2021-10-15</instant>
        </period>
    </context>
    <context id="c349">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2021-10-15</startDate>
            <endDate>2021-10-15</endDate>
        </period>
    </context>
    <context id="c350">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2022-04-16</instant>
        </period>
    </context>
    <context id="c351">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2022-04-16</startDate>
            <endDate>2022-04-16</endDate>
        </period>
    </context>
    <context id="c352">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abvc:TwoThousandSixteenEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c353">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c354">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c355">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c356">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c357">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-09-30</endDate>
        </period>
    </context>
    <context id="c358">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:LeaseContractualTermAxis">abvc:OperatingLeasesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="c359">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:LeaseContractualTermAxis">abvc:OperatingLeasesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c360">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-10-01</startDate>
            <endDate>2023-10-01</endDate>
        </period>
    </context>
    <context id="c361">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-10-01</instant>
        </period>
    </context>
    <context id="c362">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-11-01</startDate>
            <endDate>2023-11-30</endDate>
        </period>
    </context>
    <context id="c363">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ShareExchangeAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2016-02-08</instant>
        </period>
    </context>
    <context id="c364">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ShareExchangeAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2016-02-01</startDate>
            <endDate>2016-02-08</endDate>
        </period>
    </context>
    <context id="c365">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ShareExchangeAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c366">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ShareExchangeAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c367">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BriVisionShareholdersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c368">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BriVisionShareholdersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c369">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ShareExchangeAgreementOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c370">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ShareExchangeAgreementOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c371">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:MergerAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-02-01</startDate>
            <endDate>2019-02-08</endDate>
        </period>
    </context>
    <context id="c372">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2017-01-31</instant>
        </period>
    </context>
    <context id="c373">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:GenePharmInctheGenePharmMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c374">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c375">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abvc:BuildingsAndLeaseholdImprovementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c376">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abvc:BuildingsAndLeaseholdImprovementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c377">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:MachineryAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c378">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:MachineryAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c379">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c380">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c381">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2016-07-02</startDate>
            <endDate>2016-07-27</endDate>
        </period>
    </context>
    <context id="c382">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2016-08-02</startDate>
            <endDate>2016-08-31</endDate>
        </period>
    </context>
    <context id="c383">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c384">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:CodevelopmentagreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2017-08-02</startDate>
            <endDate>2017-08-15</endDate>
        </period>
    </context>
    <context id="c385">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:CodevelopmentagreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2017-05-02</startDate>
            <endDate>2017-05-26</endDate>
        </period>
    </context>
    <context id="c386">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:CodevelopmentagreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2017-12-31</instant>
        </period>
    </context>
    <context id="c387">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2018-12-02</startDate>
            <endDate>2018-12-24</endDate>
        </period>
    </context>
    <context id="c388">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">us-gaap:CollaborativeArrangementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2018-09-01</startDate>
            <endDate>2018-09-30</endDate>
        </period>
    </context>
    <context id="c389">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">us-gaap:CollaborativeArrangementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c390">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">us-gaap:CollaborativeArrangementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2017-09-02</startDate>
            <endDate>2017-09-25</endDate>
        </period>
    </context>
    <context id="c391">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">us-gaap:CollaborativeArrangementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2017-01-01</startDate>
            <endDate>2017-12-31</endDate>
        </period>
    </context>
    <context id="c392">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c393">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abvc:BuildingsAndLeaseholdImprovementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c394">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:MachineryAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c395">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c396">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c397">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c398">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c399">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c400">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c401">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c402">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c403">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c404">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c405">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c406">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c407">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c408">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c409">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c410">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c411">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c412">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c413">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c414">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c415">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c416">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c417">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c418">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">abvc:BioFirstMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c419">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">abvc:BioFirstMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c420">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">abvc:RgeneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c421">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">abvc:RgeneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c422">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:SecuritiesPurchaseAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c423">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2021-05-17</instant>
        </period>
    </context>
    <context id="c424">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2021-07-01</startDate>
            <endDate>2021-07-21</endDate>
        </period>
    </context>
    <context id="c425">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2021-07-21</instant>
        </period>
    </context>
    <context id="c426">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:UnsecuredConvertiblePromissoryNoteMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c427">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:UnsecuredConvertiblePromissoryNoteMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c428">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:UnsecuredConvertiblePromissoryNoteMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c429">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:UnsecuredConvertiblePromissoryNoteMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c430">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">us-gaap:ConvertibleNotesPayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c431">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2016-06-28</instant>
        </period>
    </context>
    <context id="c432">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2016-06-28</instant>
        </period>
    </context>
    <context id="c433">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2016-06-01</startDate>
            <endDate>2016-06-28</endDate>
        </period>
    </context>
    <context id="c434">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2017-09-01</startDate>
            <endDate>2017-09-06</endDate>
        </period>
    </context>
    <context id="c435">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-09-06</instant>
        </period>
    </context>
    <context id="c436">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-09-06</instant>
        </period>
    </context>
    <context id="c437">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-10-01</instant>
        </period>
    </context>
    <context id="c438">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-10-01</instant>
        </period>
    </context>
    <context id="c439">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2018-09-25</startDate>
            <endDate>2018-10-01</endDate>
        </period>
    </context>
    <context id="c440">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-09-06</instant>
        </period>
    </context>
    <context id="c441">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-09-06</instant>
        </period>
    </context>
    <context id="c442">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-09-01</startDate>
            <endDate>2019-09-06</endDate>
        </period>
    </context>
    <context id="c443">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-09-06</instant>
        </period>
    </context>
    <context id="c444">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-09-06</instant>
        </period>
    </context>
    <context id="c445">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-09-01</startDate>
            <endDate>2020-09-06</endDate>
        </period>
    </context>
    <context id="c446">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2021-09-01</startDate>
            <endDate>2021-09-06</endDate>
        </period>
    </context>
    <context id="c447">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2022-09-06</instant>
        </period>
    </context>
    <context id="c448">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2022-09-06</startDate>
            <endDate>2022-09-06</endDate>
        </period>
    </context>
    <context id="c449">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c450">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c451">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c452">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2017-06-12</instant>
        </period>
    </context>
    <context id="c453">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2017-07-19</instant>
        </period>
    </context>
    <context id="c454">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2017-07-01</startDate>
            <endDate>2017-07-19</endDate>
        </period>
    </context>
    <context id="c455">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-07-18</instant>
        </period>
    </context>
    <context id="c456">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-07-18</instant>
        </period>
    </context>
    <context id="c457">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-01-19</instant>
        </period>
    </context>
    <context id="c458">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-01-19</instant>
        </period>
    </context>
    <context id="c459">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-07-17</instant>
        </period>
    </context>
    <context id="c460">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-07-17</instant>
        </period>
    </context>
    <context id="c461">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-01-15</instant>
        </period>
    </context>
    <context id="c462">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-01-15</instant>
        </period>
    </context>
    <context id="c463">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-07-15</instant>
        </period>
    </context>
    <context id="c464">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-07-15</instant>
        </period>
    </context>
    <context id="c465">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2021-07-15</instant>
        </period>
    </context>
    <context id="c466">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2022-07-14</instant>
        </period>
    </context>
    <context id="c467">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementScenarioAxis">srt:ScenarioForecastMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-01-14</instant>
        </period>
    </context>
    <context id="c468">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c469">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c470">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-01-21</instant>
        </period>
    </context>
    <context id="c471">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c472">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c473">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c474">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c475">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c476">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2020-04-04</startDate>
            <endDate>2020-04-14</endDate>
        </period>
    </context>
    <context id="c477">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:PAYCHECKPROTECTIONPROGRAMMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c478">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-01-29</endDate>
        </period>
    </context>
    <context id="c479">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2021-02-01</startDate>
            <endDate>2021-02-07</endDate>
        </period>
    </context>
    <context id="c480">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2021-02-07</instant>
        </period>
    </context>
    <context id="c481">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:PAYCHECKPROTECTIONPROGRAMMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-03-15</instant>
        </period>
    </context>
    <context id="c482">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:PAYCHECKPROTECTIONPROGRAMMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-09-01</startDate>
            <endDate>2021-09-28</endDate>
        </period>
    </context>
    <context id="c483">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:PAYCHECKPROTECTIONPROGRAMMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-11-01</startDate>
            <endDate>2021-11-15</endDate>
        </period>
    </context>
    <context id="c484">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:PAYCHECKPROTECTIONPROGRAMMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c485">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2019-01-31</instant>
        </period>
    </context>
    <context id="c486">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2019-01-25</startDate>
            <endDate>2019-01-31</endDate>
        </period>
    </context>
    <context id="c487">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2020-02-18</instant>
        </period>
    </context>
    <context id="c488">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2020-08-01</startDate>
            <endDate>2020-08-17</endDate>
        </period>
    </context>
    <context id="c489">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2021-08-01</startDate>
            <endDate>2021-08-26</endDate>
        </period>
    </context>
    <context id="c490">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:RgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c491">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-07-01</instant>
        </period>
    </context>
    <context id="c492">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-09-30</instant>
        </period>
    </context>
    <context id="c493">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-09-07</instant>
        </period>
    </context>
    <context id="c494">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-01</instant>
        </period>
    </context>
    <context id="c495">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c496">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2022-11-30</instant>
        </period>
    </context>
    <context id="c497">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c498">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BHKCoDevelopmentsAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2015-02-01</startDate>
            <endDate>2015-02-24</endDate>
        </period>
    </context>
    <context id="c499">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c500">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-05-08</endDate>
        </period>
    </context>
    <context id="c501">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2020-05-08</instant>
        </period>
    </context>
    <context id="c502">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioLiteJapanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-05-08</instant>
        </period>
    </context>
    <context id="c503">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioLiteJapanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c504">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioLiteJapanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c505">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c506">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c507">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c508">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:JIANGSMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c509">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:JIANGSMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c510">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c511">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c512">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c513">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstCorporationtheBioFirstMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c514">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c515">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneCorporationtheRgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c516">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:YuanGeneCorporationtheYuanGeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c517">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:AsiaGeneCorporationtheAsiaGeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c518">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:EugeneJiangMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c519">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:KeypointTechnologyLtdtheKeypointMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c520">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LionArtsPromotionInctheLionArtsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c521">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:YoshinobuOdairatheOdairaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c522">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:GenePharmInctheGenePharmMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c523">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c524">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LBGUSAInctheLBGUSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c525">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LionGeneCorporationtheLionGeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c526">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:KimhoConsultantsCoLtdtheKimhoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c527">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:KimhoConsultantsCoLtdtheKimhoOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c528">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:AmkeyVenturesLLCAmkeyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c529">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioLiteJapanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c530">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c531">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ABVCBioPharmaHKLimitedMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c532">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:GenePharmIncMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c533">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:GenePharmIncMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c534">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:RgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c535">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:AmkeyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c536">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:AmkeyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c537">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c538">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:RgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c539">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:RgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c540">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c541">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LBGUSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c542">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LBGUSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c543">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:KeypointMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c544">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:KeypointMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c545">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:AsiaGeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c546">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:AsiaGeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c547">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:YuanGeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c548">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:YuanGeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c549">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:TheJiangsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c550">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:DueToshareholdersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c551">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:RgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c552">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:RgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c553">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c554">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">us-gaap:RelatedPartyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c555">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ViewTradeSecuritiesIncMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-07-01</startDate>
            <endDate>2020-07-08</endDate>
        </period>
    </context>
    <context id="c556">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ViewTradeSecuritiesIncMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c557">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ViewTradeSecuritiesIncMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c558">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2021-06-29</instant>
        </period>
    </context>
    <context id="c559">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:WallachBethCapitalLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-06-29</instant>
        </period>
    </context>
    <context id="c560">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-01-31</endDate>
        </period>
    </context>
    <context id="c561">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ViewTradeSecuritiesIncMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-06-29</instant>
        </period>
    </context>
    <context id="c562">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2021-07-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="c563">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2020-10-01</startDate>
            <endDate>2020-10-31</endDate>
        </period>
    </context>
    <context id="c564">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2021-08-05</instant>
        </period>
    </context>
    <context id="c565">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:SubsidiarySaleOfStockAxis">us-gaap:IPOMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-08-01</startDate>
            <endDate>2021-08-31</endDate>
        </period>
    </context>
    <context id="c566">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2021-11-01</startDate>
            <endDate>2021-11-30</endDate>
        </period>
    </context>
    <context id="c567">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">abvc:SeriesAWarrantsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-11-30</instant>
        </period>
    </context>
    <context id="c568">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">abvc:SeriesBWarrantsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-11-30</instant>
        </period>
    </context>
    <context id="c569">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2021-11-30</instant>
        </period>
    </context>
    <context id="c570">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ConsultingAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-11-01</startDate>
            <endDate>2021-11-30</endDate>
        </period>
    </context>
    <context id="c571">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ConsultingAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-11-30</instant>
        </period>
    </context>
    <context id="c572">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ConsultingAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-11-30</instant>
        </period>
    </context>
    <context id="c573">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:SecuritiesPurchaseAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-01-31</endDate>
        </period>
    </context>
    <context id="c574">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:SubsidiarySaleOfStockAxis">us-gaap:PrivatePlacementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-01-31</instant>
        </period>
    </context>
    <context id="c575">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="c576">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2022-03-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c577">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-05-31</instant>
        </period>
    </context>
    <context id="c578">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BarlewHoldingsLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-07-10</endDate>
        </period>
    </context>
    <context id="c579">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:ShareExchangeAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-12-01</startDate>
            <endDate>2022-12-01</endDate>
        </period>
    </context>
    <context id="c580">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2020-10-01</startDate>
            <endDate>2020-10-30</endDate>
        </period>
    </context>
    <context id="c581">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2020-11-21</endDate>
        </period>
    </context>
    <context id="c582">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2021-10-04</startDate>
            <endDate>2021-10-15</endDate>
        </period>
    </context>
    <context id="c583">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-04-16</endDate>
        </period>
    </context>
    <context id="c584">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-01-03</instant>
        </period>
    </context>
    <context id="c585">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-01-14</instant>
        </period>
    </context>
    <context id="c586">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementScenarioAxis">srt:ScenarioForecastMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-07-14</instant>
        </period>
    </context>
    <context id="c587">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:LindGlobalFundIIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-02-01</startDate>
            <endDate>2023-02-23</endDate>
        </period>
    </context>
    <context id="c588">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:LindGlobalFundIIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-02-23</instant>
        </period>
    </context>
    <context id="c589">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementScenarioAxis">srt:ScenarioForecastMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:LindGlobalFundIIMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-02-01</startDate>
            <endDate>2023-02-23</endDate>
        </period>
    </context>
    <unit id="usd">
        <measure>iso4217:USD</measure>
    </unit>
    <unit id="usdPershares">
        <divide>
            <unitNumerator>
                <measure>iso4217:USD</measure>
            </unitNumerator>
            <unitDenominator>
                <measure>shares</measure>
            </unitDenominator>
        </divide>
    </unit>
    <unit id="shares">
        <measure>shares</measure>
    </unit>
    <unit id="pure">
        <measure>pure</measure>
    </unit>
    <unit id="twd">
        <measure>iso4217:TWD</measure>
    </unit>
    <dei:EntityRegistrantName contextRef="c0" id="ixv-63">ABVC BIOPHARMA, INC.</dei:EntityRegistrantName>
    <dei:EntityIncorporationStateCountryCode contextRef="c0" id="ixv-75">NV</dei:EntityIncorporationStateCountryCode>
    <dei:EntityFilerCategory contextRef="c0" id="ixv-228">Non-accelerated Filer</dei:EntityFilerCategory>
    <dei:EntitySmallBusiness contextRef="c0" id="ixv-234">true</dei:EntitySmallBusiness>
    <dei:EntityEmergingGrowthCompany contextRef="c0" id="ixv-244">false</dei:EntityEmergingGrowthCompany>
    <dei:AmendmentDescription contextRef="c0" id="ixv-367">This Amendment No. 1 to the registration statement
on Form S-1 (Registration No. 333-276500) is filed for the purpose of responding to SEC comments requiring that we include executive
compensation for the fiscal year ended December 31, 2023 and update the selling shareholder table to clarify that it includes all shares
issued to the selling shareholders. We are also filing this amendment to register additional resale securities issued to the selling
stockholders identified in this prospectus under the caption &#x201c;Selling Stockholders&#x201d;.</dei:AmendmentDescription>
    <us-gaap:Cash contextRef="c1" decimals="0" id="ixv-13994" unitRef="usd">500069</us-gaap:Cash>
    <us-gaap:Cash contextRef="c2" decimals="0" id="ixv-13999" unitRef="usd">85265</us-gaap:Cash>
    <us-gaap:RestrictedCash contextRef="c1" decimals="0" id="ixv-14006" unitRef="usd">620868</us-gaap:RestrictedCash>
    <us-gaap:RestrictedCash contextRef="c2" decimals="0" id="ixv-14011" unitRef="usd">1306463</us-gaap:RestrictedCash>
    <us-gaap:AccountsReceivableNetCurrent contextRef="c1" decimals="0" id="ixv-14018" unitRef="usd">1530</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:AccountsReceivableNetCurrent contextRef="c2" decimals="0" id="ixv-14023" unitRef="usd">98325</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:AccountsAndOtherReceivablesNetCurrent contextRef="c3" decimals="0" id="ixv-14030" unitRef="usd">624373</us-gaap:AccountsAndOtherReceivablesNetCurrent>
    <us-gaap:AccountsAndOtherReceivablesNetCurrent contextRef="c4" decimals="0" id="ixv-14035" unitRef="usd">757343</us-gaap:AccountsAndOtherReceivablesNetCurrent>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c3" decimals="0" id="ixv-14042" unitRef="usd">535046</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c4" decimals="0" id="ixv-14047" unitRef="usd">513819</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:ShortTermInvestments contextRef="c1" decimals="0" id="ixv-14054" unitRef="usd">68521</us-gaap:ShortTermInvestments>
    <us-gaap:ShortTermInvestments contextRef="c2" decimals="0" id="ixv-14059" unitRef="usd">75797</us-gaap:ShortTermInvestments>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="c1" decimals="0" id="ixv-14066" unitRef="usd">143127</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="c2" decimals="0" id="ixv-14071" unitRef="usd">150235</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="c1" decimals="0" id="ixv-14078" unitRef="usd">2493534</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="c2" decimals="0" id="ixv-14083" unitRef="usd">2987247</us-gaap:AssetsCurrent>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="c1" decimals="0" id="ixv-14100" unitRef="usd">7953936</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="c2" decimals="0" id="ixv-14105" unitRef="usd">573978</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="c1" decimals="0" id="ixv-14112" unitRef="usd">899817</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="c2" decimals="0" id="ixv-14117" unitRef="usd">1161141</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:LongTermInvestments contextRef="c1" decimals="0" id="ixv-14124" unitRef="usd">2677395</us-gaap:LongTermInvestments>
    <us-gaap:LongTermInvestments contextRef="c2" decimals="0" id="ixv-14129" unitRef="usd">842070</us-gaap:LongTermInvestments>
    <us-gaap:DeferredIncomeTaxAssetsNet contextRef="c1" decimals="0" id="ixv-14136" unitRef="usd">34256</us-gaap:DeferredIncomeTaxAssetsNet>
    <us-gaap:DeferredIncomeTaxAssetsNet contextRef="c2" decimals="0" id="ixv-14141" unitRef="usd">117110</us-gaap:DeferredIncomeTaxAssetsNet>
    <us-gaap:PrepaidExpenseNoncurrent contextRef="c1" decimals="0" id="ixv-14148" unitRef="usd">128898</us-gaap:PrepaidExpenseNoncurrent>
    <us-gaap:PrepaidExpenseNoncurrent contextRef="c2" decimals="0" id="ixv-14153" unitRef="usd">135135</us-gaap:PrepaidExpenseNoncurrent>
    <us-gaap:SecurityDeposit contextRef="c1" decimals="0" id="ixv-14160" unitRef="usd">44259</us-gaap:SecurityDeposit>
    <us-gaap:SecurityDeposit contextRef="c2" decimals="0" id="ixv-14165" unitRef="usd">58838</us-gaap:SecurityDeposit>
    <abvc:PrepaymentForLongtermInvestmentsNoncurrent contextRef="c1" decimals="0" id="ixv-14172" unitRef="usd">1429016</abvc:PrepaymentForLongtermInvestmentsNoncurrent>
    <abvc:PrepaymentForLongtermInvestmentsNoncurrent contextRef="c2" decimals="0" id="ixv-14177" unitRef="usd">2838578</abvc:PrepaymentForLongtermInvestmentsNoncurrent>
    <us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent contextRef="c3" decimals="0" id="ixv-14184" unitRef="usd">930396</us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent>
    <us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent contextRef="c4" decimals="0" id="ixv-14189" unitRef="usd">865477</us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent>
    <us-gaap:Assets contextRef="c1" decimals="0" id="ixv-14196" unitRef="usd">16591507</us-gaap:Assets>
    <us-gaap:Assets contextRef="c2" decimals="0" id="ixv-14201" unitRef="usd">9579574</us-gaap:Assets>
    <us-gaap:ShortTermBorrowings contextRef="c1" decimals="0" id="ixv-14238" unitRef="usd">852500</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c2" decimals="0" id="ixv-14243" unitRef="usd">1893750</us-gaap:ShortTermBorrowings>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="c1" decimals="0" id="ixv-14250" unitRef="usd">3558213</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="c2" decimals="0" id="ixv-14255" unitRef="usd">2909587</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:ContractWithCustomerLiabilityCurrent contextRef="c1" decimals="0" id="ixv-14262" unitRef="usd">79501</us-gaap:ContractWithCustomerLiabilityCurrent>
    <us-gaap:ContractWithCustomerLiabilityCurrent contextRef="c2" decimals="0" id="ixv-14267" unitRef="usd">10985</us-gaap:ContractWithCustomerLiabilityCurrent>
    <us-gaap:OperatingLeaseLiabilityCurrent contextRef="c1" decimals="0" id="ixv-14274" unitRef="usd">392666</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:OperatingLeaseLiabilityCurrent contextRef="c2" decimals="0" id="ixv-14279" unitRef="usd">369314</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="c3" decimals="0" id="ixv-14286" unitRef="usd">480196</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="c4" decimals="0" id="ixv-14291" unitRef="usd">359992</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c1" decimals="0" id="ixv-14298" unitRef="usd">5363076</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c2" decimals="0" id="ixv-14303" unitRef="usd">5543628</us-gaap:LiabilitiesCurrent>
    <us-gaap:SecurityDepositLiability contextRef="c1" decimals="0" id="ixv-14320" unitRef="usd">5680</us-gaap:SecurityDepositLiability>
    <us-gaap:SecurityDepositLiability contextRef="c2" decimals="0" id="ixv-14325" unitRef="usd">7980</us-gaap:SecurityDepositLiability>
    <us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="c1" decimals="0" id="ixv-14332" unitRef="usd">507151</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="c2" decimals="0" id="ixv-14337" unitRef="usd">791827</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:ConvertibleLongTermNotesPayable contextRef="c1" decimals="0" id="ixv-14344" unitRef="usd">1654004</us-gaap:ConvertibleLongTermNotesPayable>
    <us-gaap:Liabilities contextRef="c1" decimals="0" id="ixv-14356" unitRef="usd">7529911</us-gaap:Liabilities>
    <us-gaap:Liabilities contextRef="c2" decimals="0" id="ixv-14361" unitRef="usd">6343435</us-gaap:Liabilities>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="c1"
      decimals="3"
      id="ixv-14407"
      unitRef="usdPershares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="c2"
      decimals="3"
      id="ixv-14408"
      unitRef="usdPershares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="c1"
      decimals="0"
      id="ixv-14409"
      unitRef="shares">20000000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="c2"
      decimals="0"
      id="ixv-14410"
      unitRef="shares">20000000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="c1"
      decimals="3"
      id="ix_6_fact"
      unitRef="usdPershares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="c2"
      decimals="3"
      id="ix_7_fact"
      unitRef="usdPershares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockSharesIssued
      contextRef="c1"
      decimals="0"
      id="ix_4_fact"
      unitRef="shares">4823043</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding
      contextRef="c1"
      decimals="0"
      id="ix_5_fact"
      unitRef="shares">4823043</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockSharesIssued
      contextRef="c2"
      decimals="0"
      id="ix_2_fact"
      unitRef="shares">3286190</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding
      contextRef="c2"
      decimals="0"
      id="ix_3_fact"
      unitRef="shares">3286190</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockValue contextRef="c1" decimals="0" id="ix_0_fact" unitRef="usd">4823</us-gaap:CommonStockValue>
    <us-gaap:CommonStockValue contextRef="c2" decimals="0" id="ix_1_fact" unitRef="usd">3286</us-gaap:CommonStockValue>
    <us-gaap:AdditionalPaidInCapital contextRef="c1" decimals="0" id="ixv-14450" unitRef="usd">80662290</us-gaap:AdditionalPaidInCapital>
    <us-gaap:AdditionalPaidInCapital contextRef="c2" decimals="0" id="ixv-14455" unitRef="usd">67937050</us-gaap:AdditionalPaidInCapital>
    <us-gaap:StockholdersEquityNoteSubscriptionsReceivable contextRef="c1" decimals="0" id="ixv-14462" unitRef="usd">677220</us-gaap:StockholdersEquityNoteSubscriptionsReceivable>
    <us-gaap:StockholdersEquityNoteSubscriptionsReceivable contextRef="c2" decimals="0" id="ixv-14467" unitRef="usd">1354440</us-gaap:StockholdersEquityNoteSubscriptionsReceivable>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="c1" decimals="0" id="ixv-14474" unitRef="usd">-62309161</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="c2" decimals="0" id="ixv-14479" unitRef="usd">-54904439</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax contextRef="c1" decimals="0" id="ixv-14486" unitRef="usd">-519123</us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax>
    <us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax contextRef="c2" decimals="0" id="ixv-14491" unitRef="usd">-517128</us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax>
    <us-gaap:TreasuryStockValue contextRef="c1" decimals="0" id="ixv-14498" unitRef="usd">9100000</us-gaap:TreasuryStockValue>
    <us-gaap:TreasuryStockValue contextRef="c2" decimals="0" id="ixv-14503" unitRef="usd">9100000</us-gaap:TreasuryStockValue>
    <us-gaap:StockholdersEquity contextRef="c1" decimals="0" id="ixv-14510" unitRef="usd">9099855</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c2" decimals="0" id="ixv-14515" unitRef="usd">3098585</us-gaap:StockholdersEquity>
    <us-gaap:MinorityInterest contextRef="c1" decimals="0" id="ixv-14522" unitRef="usd">-38259</us-gaap:MinorityInterest>
    <us-gaap:MinorityInterest contextRef="c2" decimals="0" id="ixv-14527" unitRef="usd">137554</us-gaap:MinorityInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c1" decimals="0" id="ixv-14534" unitRef="usd">9061596</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c2" decimals="0" id="ixv-14539" unitRef="usd">3236139</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="c1" decimals="0" id="ixv-14556" unitRef="usd">16591507</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="c2" decimals="0" id="ixv-14561" unitRef="usd">9579574</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:Revenues contextRef="c11" decimals="0" id="ixv-14635" unitRef="usd">15884</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c12" decimals="0" id="ixv-14640" unitRef="usd">42269</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c0" decimals="0" id="ixv-14645" unitRef="usd">150265</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c13" decimals="0" id="ixv-14650" unitRef="usd">380789</us-gaap:Revenues>
    <us-gaap:CostOfRevenue contextRef="c11" decimals="0" id="ixv-14675" unitRef="usd">29614</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue contextRef="c12" decimals="0" id="ixv-14680" unitRef="usd">10741</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue contextRef="c0" decimals="0" id="ixv-14685" unitRef="usd">162831</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue contextRef="c13" decimals="0" id="ixv-14690" unitRef="usd">21004</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit contextRef="c11" decimals="0" id="ixv-14715" unitRef="usd">-13730</us-gaap:GrossProfit>
    <us-gaap:GrossProfit contextRef="c12" decimals="0" id="ixv-14720" unitRef="usd">31528</us-gaap:GrossProfit>
    <us-gaap:GrossProfit contextRef="c0" decimals="0" id="ixv-14725" unitRef="usd">-12566</us-gaap:GrossProfit>
    <us-gaap:GrossProfit contextRef="c13" decimals="0" id="ixv-14730" unitRef="usd">359785</us-gaap:GrossProfit>
    <us-gaap:SellingGeneralAndAdministrativeExpense contextRef="c11" decimals="0" id="ixv-14773" unitRef="usd">1182093</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpense contextRef="c12" decimals="0" id="ixv-14778" unitRef="usd">3216146</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpense contextRef="c0" decimals="0" id="ixv-14783" unitRef="usd">3841633</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpense contextRef="c13" decimals="0" id="ixv-14788" unitRef="usd">6000055</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:ResearchAndDevelopmentExpense contextRef="c11" decimals="0" id="ixv-14795" unitRef="usd">141310</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ResearchAndDevelopmentExpense contextRef="c12" decimals="0" id="ixv-14800" unitRef="usd">305483</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ResearchAndDevelopmentExpense contextRef="c0" decimals="0" id="ixv-14805" unitRef="usd">990731</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ResearchAndDevelopmentExpense contextRef="c13" decimals="0" id="ixv-14810" unitRef="usd">1197669</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ShareBasedCompensation contextRef="c11" decimals="0" id="ixv-14817" unitRef="usd">817740</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensation contextRef="c12" decimals="0" id="ixv-14822" unitRef="usd">225740</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensation contextRef="c0" decimals="0" id="ixv-14827" unitRef="usd">1409969</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensation contextRef="c13" decimals="0" id="ixv-14832" unitRef="usd">5143483</us-gaap:ShareBasedCompensation>
    <us-gaap:OperatingExpenses contextRef="c11" decimals="0" id="ixv-14839" unitRef="usd">2141143</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses contextRef="c12" decimals="0" id="ixv-14844" unitRef="usd">3747369</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses contextRef="c0" decimals="0" id="ixv-14849" unitRef="usd">6242333</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses contextRef="c13" decimals="0" id="ixv-14854" unitRef="usd">12341207</us-gaap:OperatingExpenses>
    <us-gaap:OperatingIncomeLoss contextRef="c11" decimals="0" id="ixv-14879" unitRef="usd">-2154873</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss contextRef="c12" decimals="0" id="ixv-14884" unitRef="usd">-3715841</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss contextRef="c0" decimals="0" id="ixv-14889" unitRef="usd">-6254899</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss contextRef="c13" decimals="0" id="ixv-14894" unitRef="usd">-11981422</us-gaap:OperatingIncomeLoss>
    <us-gaap:InterestIncomeOther contextRef="c11" decimals="0" id="ixv-14937" unitRef="usd">40246</us-gaap:InterestIncomeOther>
    <us-gaap:InterestIncomeOther contextRef="c12" decimals="0" id="ixv-14942" unitRef="usd">48164</us-gaap:InterestIncomeOther>
    <us-gaap:InterestIncomeOther contextRef="c0" decimals="0" id="ixv-14947" unitRef="usd">147998</us-gaap:InterestIncomeOther>
    <us-gaap:InterestIncomeOther contextRef="c13" decimals="0" id="ixv-14952" unitRef="usd">127354</us-gaap:InterestIncomeOther>
    <us-gaap:InterestExpense contextRef="c11" decimals="0" id="ixv-14959" unitRef="usd">1218624</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="c12" decimals="0" id="ixv-14964" unitRef="usd">126536</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="c0" decimals="0" id="ixv-14969" unitRef="usd">1390039</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="c13" decimals="0" id="ixv-14974" unitRef="usd">159507</us-gaap:InterestExpense>
    <abvc:OperatingSubleaseIncome contextRef="c11" decimals="0" id="ixv-14981" unitRef="usd">-3000</abvc:OperatingSubleaseIncome>
    <abvc:OperatingSubleaseIncome contextRef="c12" decimals="0" id="ixv-14986" unitRef="usd">21597</abvc:OperatingSubleaseIncome>
    <abvc:OperatingSubleaseIncome contextRef="c0" decimals="0" id="ixv-14991" unitRef="usd">53900</abvc:OperatingSubleaseIncome>
    <abvc:OperatingSubleaseIncome contextRef="c13" decimals="0" id="ixv-14996" unitRef="usd">78523</abvc:OperatingSubleaseIncome>
    <us-gaap:ForeignCurrencyTransactionGainLossBeforeTax contextRef="c11" decimals="0" id="ixv-15003" unitRef="usd">-25059</us-gaap:ForeignCurrencyTransactionGainLossBeforeTax>
    <us-gaap:ForeignCurrencyTransactionGainLossBeforeTax contextRef="c12" decimals="0" id="ixv-15008" unitRef="usd">-177</us-gaap:ForeignCurrencyTransactionGainLossBeforeTax>
    <us-gaap:ForeignCurrencyTransactionGainLossBeforeTax contextRef="c0" decimals="0" id="ixv-15013" unitRef="usd">-55625</us-gaap:ForeignCurrencyTransactionGainLossBeforeTax>
    <us-gaap:ForeignCurrencyTransactionGainLossBeforeTax contextRef="c13" decimals="0" id="ixv-15018" unitRef="usd">17865</us-gaap:ForeignCurrencyTransactionGainLossBeforeTax>
    <us-gaap:OtherIncome contextRef="c11" decimals="0" id="ixv-15025" unitRef="usd">-7769</us-gaap:OtherIncome>
    <us-gaap:OtherIncome contextRef="c12" decimals="0" id="ixv-15030" unitRef="usd">491</us-gaap:OtherIncome>
    <us-gaap:OtherIncome contextRef="c0" decimals="0" id="ixv-15035" unitRef="usd">-1174</us-gaap:OtherIncome>
    <us-gaap:OtherIncome contextRef="c13" decimals="0" id="ixv-15040" unitRef="usd">-59381</us-gaap:OtherIncome>
    <us-gaap:OtherNonoperatingIncomeExpense contextRef="c11" decimals="0" id="ixv-15047" unitRef="usd">-1214206</us-gaap:OtherNonoperatingIncomeExpense>
    <us-gaap:OtherNonoperatingIncomeExpense contextRef="c12" decimals="0" id="ixv-15052" unitRef="usd">-56461</us-gaap:OtherNonoperatingIncomeExpense>
    <us-gaap:OtherNonoperatingIncomeExpense contextRef="c0" decimals="0" id="ixv-15057" unitRef="usd">-1244940</us-gaap:OtherNonoperatingIncomeExpense>
    <us-gaap:OtherNonoperatingIncomeExpense contextRef="c13" decimals="0" id="ixv-15062" unitRef="usd">4854</us-gaap:OtherNonoperatingIncomeExpense>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="c11" decimals="0" id="ixv-15087" unitRef="usd">-3369079</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="c12" decimals="0" id="ixv-15092" unitRef="usd">-3772302</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="c0" decimals="0" id="ixv-15097" unitRef="usd">-7499839</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="c13" decimals="0" id="ixv-15102" unitRef="usd">-11976568</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeTaxExpenseBenefit contextRef="c11" decimals="0" id="ixv-15127" unitRef="usd">-999</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit contextRef="c12" decimals="0" id="ixv-15132" unitRef="usd">4222</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit contextRef="c0" decimals="0" id="ixv-15137" unitRef="usd">80696</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit contextRef="c13" decimals="0" id="ixv-15142" unitRef="usd">-165096</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:ProfitLoss contextRef="c11" decimals="0" id="ixv-15167" unitRef="usd">-3368080</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c12" decimals="0" id="ixv-15172" unitRef="usd">-3776524</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c0" decimals="0" id="ixv-15177" unitRef="usd">-7580535</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c13" decimals="0" id="ixv-15182" unitRef="usd">-11811472</us-gaap:ProfitLoss>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest contextRef="c11" decimals="0" id="ixv-15207" unitRef="usd">-50564</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest contextRef="c12" decimals="0" id="ixv-15212" unitRef="usd">-71660</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest contextRef="c0" decimals="0" id="ixv-15217" unitRef="usd">-175813</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest contextRef="c13" decimals="0" id="ixv-15222" unitRef="usd">-252171</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLoss contextRef="c11" decimals="0" id="ixv-15247" unitRef="usd">-3317516</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="c12" decimals="0" id="ixv-15252" unitRef="usd">-3704864</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="c0" decimals="0" id="ixv-15257" unitRef="usd">-7404722</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="c13" decimals="0" id="ixv-15262" unitRef="usd">-11559301</us-gaap:NetIncomeLoss>
    <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax contextRef="c11" decimals="0" id="ixv-15269" unitRef="usd">15082</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax>
    <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax contextRef="c12" decimals="0" id="ixv-15274" unitRef="usd">190019</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax>
    <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax contextRef="c0" decimals="0" id="ixv-15279" unitRef="usd">-1995</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax>
    <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax contextRef="c13" decimals="0" id="ixv-15284" unitRef="usd">426579</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax>
    <us-gaap:ComprehensiveIncomeNetOfTax contextRef="c11" decimals="0" id="ixv-15291" unitRef="usd">-3332598</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax contextRef="c12" decimals="0" id="ixv-15296" unitRef="usd">-3894883</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax contextRef="c0" decimals="0" id="ixv-15301" unitRef="usd">-7402727</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax contextRef="c13" decimals="0" id="ixv-15306" unitRef="usd">-11985880</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:EarningsPerShareBasic
      contextRef="c11"
      decimals="2"
      id="ixv-15350"
      unitRef="usdPershares">-0.82</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic
      contextRef="c12"
      decimals="2"
      id="ixv-15355"
      unitRef="usdPershares">-1.14</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic
      contextRef="c0"
      decimals="2"
      id="ixv-15360"
      unitRef="usdPershares">-2.08</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic
      contextRef="c13"
      decimals="2"
      id="ixv-15365"
      unitRef="usdPershares">-3.71</us-gaap:EarningsPerShareBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="c11"
      decimals="INF"
      id="ix_18_fact"
      unitRef="shares">4055345</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="c12"
      decimals="INF"
      id="ix_19_fact"
      unitRef="shares">3257912</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="c0"
      decimals="INF"
      id="ix_20_fact"
      unitRef="shares">3555474</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="c13"
      decimals="INF"
      id="ix_21_fact"
      unitRef="shares">3119795</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:ProfitLoss contextRef="c0" decimals="0" id="ixv-15499" unitRef="usd">-7580535</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c13" decimals="0" id="ixv-15504" unitRef="usd">-11811472</us-gaap:ProfitLoss>
    <us-gaap:Depreciation contextRef="c0" decimals="0" id="ixv-15521" unitRef="usd">20949</us-gaap:Depreciation>
    <us-gaap:Depreciation contextRef="c13" decimals="0" id="ixv-15526" unitRef="usd">17364</us-gaap:Depreciation>
    <us-gaap:ShareBasedCompensation contextRef="c0" decimals="0" id="ixv-15533" unitRef="usd">1409969</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensation contextRef="c13" decimals="0" id="ixv-15538" unitRef="usd">5143483</us-gaap:ShareBasedCompensation>
    <abvc:ProvisionForDoubtfulAccount contextRef="c0" decimals="0" id="ixv-15545" unitRef="usd">-38500</abvc:ProvisionForDoubtfulAccount>
    <abvc:ProvisionForDoubtfulAccount contextRef="c13" decimals="0" id="ixv-15550" unitRef="usd">-521955</abvc:ProvisionForDoubtfulAccount>
    <us-gaap:OtherNoncashIncomeExpense contextRef="c0" decimals="0" id="ixv-15557" unitRef="usd">-1422362</us-gaap:OtherNoncashIncomeExpense>
    <us-gaap:OtherNoncashIncomeExpense contextRef="c13" decimals="0" id="ixv-15562" unitRef="usd">-30564</us-gaap:OtherNoncashIncomeExpense>
    <us-gaap:DeferredIncomeTaxExpenseBenefit contextRef="c0" decimals="0" id="ixv-15569" unitRef="usd">-35719</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit contextRef="c13" decimals="0" id="ixv-15574" unitRef="usd">-31247</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="c0" decimals="0" id="ixv-15591" unitRef="usd">-191265</us-gaap:IncreaseDecreaseInAccountsReceivable>
    <us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="c13" decimals="0" id="ixv-15596" unitRef="usd">31909</us-gaap:IncreaseDecreaseInAccountsReceivable>
    <us-gaap:IncreaseDecreaseInPrepaidExpensesOther contextRef="c0" decimals="0" id="ixv-15603" unitRef="usd">-27924</us-gaap:IncreaseDecreaseInPrepaidExpensesOther>
    <us-gaap:IncreaseDecreaseInPrepaidExpensesOther contextRef="c13" decimals="0" id="ixv-15608" unitRef="usd">-243065</us-gaap:IncreaseDecreaseInPrepaidExpensesOther>
    <abvc:IncreasedecreaseInSecurityDepositReceived contextRef="c0" decimals="0" id="ixv-15615" unitRef="usd">2300</abvc:IncreasedecreaseInSecurityDepositReceived>
    <us-gaap:IncreaseDecreaseInDueFromRelatedParties contextRef="c0" decimals="0" id="ixv-15627" unitRef="usd">-189755</us-gaap:IncreaseDecreaseInDueFromRelatedParties>
    <us-gaap:IncreaseDecreaseInDueFromRelatedParties contextRef="c13" decimals="0" id="ixv-15632" unitRef="usd">983707</us-gaap:IncreaseDecreaseInDueFromRelatedParties>
    <us-gaap:IncreaseDecreaseInInventories contextRef="c13" decimals="0" id="ixv-15644" unitRef="usd">-5486</us-gaap:IncreaseDecreaseInInventories>
    <us-gaap:IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities contextRef="c0" decimals="0" id="ixv-15651" unitRef="usd">648626</us-gaap:IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities>
    <us-gaap:IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities contextRef="c13" decimals="0" id="ixv-15656" unitRef="usd">-99306</us-gaap:IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities>
    <us-gaap:IncreaseDecreaseInCommodityContractAssetsAndLiabilities contextRef="c0" decimals="0" id="ixv-15663" unitRef="usd">-68516</us-gaap:IncreaseDecreaseInCommodityContractAssetsAndLiabilities>
    <us-gaap:IncreaseDecreaseInDueToRelatedParties contextRef="c0" decimals="0" id="ixv-15675" unitRef="usd">-155697</us-gaap:IncreaseDecreaseInDueToRelatedParties>
    <us-gaap:IncreaseDecreaseInDueToRelatedParties contextRef="c13" decimals="0" id="ixv-15680" unitRef="usd">58402</us-gaap:IncreaseDecreaseInDueToRelatedParties>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="c0" decimals="0" id="ixv-15687" unitRef="usd">-3756385</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="c13" decimals="0" id="ixv-15692" unitRef="usd">-6937322</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="c0" decimals="0" id="ixv-15719" unitRef="usd">21201</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="c13" decimals="0" id="ixv-15724" unitRef="usd">119603</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:PaymentsToAcquireLongtermInvestments contextRef="c0" decimals="0" id="ixv-15731" unitRef="usd">493158</us-gaap:PaymentsToAcquireLongtermInvestments>
    <us-gaap:PaymentsToAcquireLongtermInvestments contextRef="c13" decimals="0" id="ixv-15736" unitRef="usd">1518793</us-gaap:PaymentsToAcquireLongtermInvestments>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="c0" decimals="0" id="ixv-15743" unitRef="usd">-514359</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="c13" decimals="0" id="ixv-15748" unitRef="usd">-1638396</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:ProceedsFromIssuanceOfCommonStock contextRef="c0" decimals="0" id="ixv-15775" unitRef="usd">1050000</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <us-gaap:ProceedsFromIssuanceOfCommonStock contextRef="c13" decimals="0" id="ixv-15780" unitRef="usd">3917425</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <us-gaap:ProceedsFromIssuanceOfWarrants contextRef="c0" decimals="0" id="ixv-15787" unitRef="usd">2429028</us-gaap:ProceedsFromIssuanceOfWarrants>
    <us-gaap:ProceedsFromNotesPayable contextRef="c0" decimals="0" id="ixv-15799" unitRef="usd">1352512</us-gaap:ProceedsFromNotesPayable>
    <us-gaap:ProceedsFromShortTermDebt contextRef="c13" decimals="0" id="ixv-15816" unitRef="usd">350000</us-gaap:ProceedsFromShortTermDebt>
    <abvc:RepaymentOfShorttermLoan contextRef="c0" decimals="0" id="ixv-15823" unitRef="usd">1000000</abvc:RepaymentOfShorttermLoan>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="c0" decimals="0" id="ixv-15835" unitRef="usd">3831540</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="c13" decimals="0" id="ixv-15840" unitRef="usd">4267425</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c0" decimals="0" id="ixv-15857" unitRef="usd">168413</us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c13" decimals="0" id="ixv-15862" unitRef="usd">-286775</us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect contextRef="c0" decimals="0" id="ixv-15879" unitRef="usd">-270791</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect contextRef="c13" decimals="0" id="ixv-15884" unitRef="usd">-4595068</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c2" decimals="0" id="ixv-15911" unitRef="usd">1391728</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c5" decimals="0" id="ixv-15916" unitRef="usd">6565215</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c1" decimals="0" id="ixv-15923" unitRef="usd">1120937</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c16" decimals="0" id="ixv-15928" unitRef="usd">1970147</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:InterestPaidNet contextRef="c0" decimals="0" id="ixv-15965" unitRef="usd">27525</us-gaap:InterestPaidNet>
    <us-gaap:InterestPaidNet contextRef="c13" decimals="0" id="ixv-15970" unitRef="usd">161741</us-gaap:InterestPaidNet>
    <us-gaap:IncomeTaxesPaid contextRef="c13" decimals="0" id="ixv-15982" unitRef="usd">1600</us-gaap:IncomeTaxesPaid>
    <us-gaap:SharesOutstanding
      contextRef="c18"
      decimals="0"
      id="ix_26_fact"
      unitRef="shares">2893089</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c18" decimals="0" id="ix_27_fact" unitRef="usd">2893</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c19" decimals="0" id="ixv-16114" unitRef="usd">-2257400</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c20" decimals="0" id="ix_28_fact" unitRef="usd">58139700</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c21" decimals="0" id="ixv-16124" unitRef="usd">-38481200</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c22" decimals="0" id="ixv-16129" unitRef="usd">539660</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:SharesOutstanding
      contextRef="c23"
      decimals="0"
      id="ix_29_fact"
      unitRef="shares">-27535</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c23" decimals="0" id="ixv-16139" unitRef="usd">-9100000</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c24" decimals="0" id="ixv-16144" unitRef="usd">26689</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c5" decimals="0" id="ixv-16149" unitRef="usd">8870342</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="c25"
      decimals="0"
      id="ix_30_fact"
      unitRef="shares">200000</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="c25" decimals="0" id="ix_31_fact" unitRef="usd">200</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="c27" decimals="0" id="ix_32_fact" unitRef="usd">4466125</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="c32" decimals="0" id="ixv-16200" unitRef="usd">4466325</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="c25"
      decimals="0"
      id="ix_33_fact"
      unitRef="shares">138101</us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="c25" decimals="0" id="ix_34_fact" unitRef="usd">138</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="c27" decimals="0" id="ix_35_fact" unitRef="usd">3663725</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="c32" decimals="0" id="ixv-16251" unitRef="usd">3663863</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="c26" decimals="0" id="ixv-16267" unitRef="usd">451480</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="c32" decimals="0" id="ixv-16301" unitRef="usd">451480</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:ProfitLoss contextRef="c28" decimals="0" id="ixv-16327" unitRef="usd">-7854437</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c31" decimals="0" id="ixv-16346" unitRef="usd">-180511</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c32" decimals="0" id="ixv-16351" unitRef="usd">-8034948</us-gaap:ProfitLoss>
    <abvc:CumulativeTransactionAdjustments contextRef="c29" decimals="0" id="ixv-16382" unitRef="usd">-236560</abvc:CumulativeTransactionAdjustments>
    <abvc:CumulativeTransactionAdjustments contextRef="c32" decimals="0" id="ixv-16401" unitRef="usd">-236560</abvc:CumulativeTransactionAdjustments>
    <us-gaap:SharesOutstanding
      contextRef="c33"
      decimals="0"
      id="ix_36_fact"
      unitRef="shares">3231190</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c33" decimals="0" id="ix_37_fact" unitRef="usd">3231</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c34" decimals="0" id="ixv-16418" unitRef="usd">-1805920</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c35" decimals="0" id="ix_38_fact" unitRef="usd">66269550</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c36" decimals="0" id="ixv-16428" unitRef="usd">-46335637</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c37" decimals="0" id="ixv-16433" unitRef="usd">303100</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:SharesOutstanding
      contextRef="c38"
      decimals="0"
      id="ix_39_fact"
      unitRef="shares">-27535</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c38" decimals="0" id="ixv-16443" unitRef="usd">-9100000</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c39" decimals="0" id="ixv-16448" unitRef="usd">-153822</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c40" decimals="0" id="ixv-16453" unitRef="usd">9180502</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="c41"
      decimals="0"
      id="ix_40_fact"
      unitRef="shares">32500</us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="c41" decimals="0" id="ix_41_fact" unitRef="usd">33</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="c43" decimals="0" id="ix_42_fact" unitRef="usd">253467</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="c12" decimals="0" id="ixv-16504" unitRef="usd">253500</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="c42" decimals="0" id="ixv-16520" unitRef="usd">225740</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="c12" decimals="0" id="ixv-16554" unitRef="usd">225740</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:ProfitLoss contextRef="c44" decimals="0" id="ixv-16580" unitRef="usd">-3704864</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c47" decimals="0" id="ixv-16599" unitRef="usd">-71660</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c12" decimals="0" id="ixv-16604" unitRef="usd">-3776524</us-gaap:ProfitLoss>
    <abvc:CumulativeTransactionAdjustments contextRef="c45" decimals="0" id="ixv-16635" unitRef="usd">-190019</abvc:CumulativeTransactionAdjustments>
    <abvc:CumulativeTransactionAdjustments contextRef="c12" decimals="0" id="ixv-16654" unitRef="usd">-190019</abvc:CumulativeTransactionAdjustments>
    <us-gaap:SharesOutstanding
      contextRef="c48"
      decimals="0"
      id="ix_43_fact"
      unitRef="shares">3263690</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c48" decimals="0" id="ix_44_fact" unitRef="usd">3264</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c49" decimals="0" id="ixv-16671" unitRef="usd">-1580180</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c50" decimals="0" id="ix_45_fact" unitRef="usd">66523017</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c51" decimals="0" id="ixv-16681" unitRef="usd">-50040501</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c52" decimals="0" id="ixv-16686" unitRef="usd">113081</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:SharesOutstanding
      contextRef="c53"
      decimals="0"
      id="ix_46_fact"
      unitRef="shares">-27535</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c53" decimals="0" id="ixv-16696" unitRef="usd">-9100000</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c54" decimals="0" id="ixv-16701" unitRef="usd">-225482</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c16" decimals="0" id="ixv-16706" unitRef="usd">5693199</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:SharesOutstanding
      contextRef="c55"
      decimals="0"
      id="ix_47_fact"
      unitRef="shares">3286190</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c55" decimals="0" id="ix_48_fact" unitRef="usd">3286</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c56" decimals="0" id="ixv-16819" unitRef="usd">-1354440</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c57" decimals="0" id="ix_49_fact" unitRef="usd">67937050</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c58" decimals="0" id="ixv-16829" unitRef="usd">-54904439</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c59" decimals="0" id="ixv-16834" unitRef="usd">517128</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:SharesOutstanding
      contextRef="c60"
      decimals="0"
      id="ix_50_fact"
      unitRef="shares">-27535</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c60" decimals="0" id="ixv-16844" unitRef="usd">-9100000</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c61" decimals="0" id="ixv-16849" unitRef="usd">137554</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c2" decimals="0" id="ixv-16854" unitRef="usd">3236139</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="c62"
      decimals="0"
      id="ix_51_fact"
      unitRef="shares">22341</us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="c62" decimals="0" id="ix_52_fact" unitRef="usd">22</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="c64" decimals="0" id="ix_53_fact" unitRef="usd">140727</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="c69" decimals="0" id="ixv-16905" unitRef="usd">140749</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued contextRef="c64" decimals="0" id="ix_54_fact" unitRef="usd">1729028</us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued contextRef="c69" decimals="0" id="ixv-16955" unitRef="usd">1729028</us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="c63" decimals="0" id="ixv-16971" unitRef="usd">451480</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="c69" decimals="0" id="ixv-17005" unitRef="usd">451480</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:ProfitLoss contextRef="c65" decimals="0" id="ixv-17031" unitRef="usd">-4087206</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c68" decimals="0" id="ixv-17050" unitRef="usd">-125249</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c69" decimals="0" id="ixv-17055" unitRef="usd">-4212455</us-gaap:ProfitLoss>
    <abvc:CumulativeTransactionAdjustments contextRef="c66" decimals="0" id="ixv-17086" unitRef="usd">17077</abvc:CumulativeTransactionAdjustments>
    <abvc:CumulativeTransactionAdjustments contextRef="c69" decimals="0" id="ixv-17105" unitRef="usd">17077</abvc:CumulativeTransactionAdjustments>
    <us-gaap:SharesOutstanding
      contextRef="c70"
      decimals="0"
      id="ix_55_fact"
      unitRef="shares">3308531</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c70" decimals="0" id="ix_56_fact" unitRef="usd">3308</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c71" decimals="0" id="ixv-17122" unitRef="usd">-902960</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c72" decimals="0" id="ix_57_fact" unitRef="usd">69806805</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c73" decimals="0" id="ixv-17132" unitRef="usd">-58991645</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c74" decimals="0" id="ixv-17137" unitRef="usd">534205</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:SharesOutstanding
      contextRef="c75"
      decimals="0"
      id="ix_58_fact"
      unitRef="shares">-27535</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c75" decimals="0" id="ixv-17147" unitRef="usd">-9100000</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c76" decimals="0" id="ixv-17152" unitRef="usd">12305</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c77" decimals="0" id="ixv-17157" unitRef="usd">1362018</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="c78"
      decimals="0"
      id="ix_59_fact"
      unitRef="shares">300000</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="c78" decimals="0" id="ix_60_fact" unitRef="usd">300</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="c80" decimals="0" id="ix_61_fact" unitRef="usd">1049700</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="c11" decimals="0" id="ixv-17208" unitRef="usd">1050000</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="c78"
      decimals="0"
      id="ix_62_fact"
      unitRef="shares">29600</us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="c78" decimals="0" id="ix_63_fact" unitRef="usd">30</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="c80" decimals="0" id="ix_64_fact" unitRef="usd">591970</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="c11" decimals="0" id="ixv-17259" unitRef="usd">592000</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodSharesPurchaseOfAssets
      contextRef="c78"
      decimals="0"
      id="ix_65_fact"
      unitRef="shares">370000</us-gaap:StockIssuedDuringPeriodSharesPurchaseOfAssets>
    <us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets contextRef="c78" decimals="0" id="ix_66_fact" unitRef="usd">370</us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets>
    <us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets contextRef="c80" decimals="0" id="ix_67_fact" unitRef="usd">7399630</us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets>
    <us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets contextRef="c11" decimals="0" id="ixv-17310" unitRef="usd">7400000</us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="c78"
      decimals="0"
      id="ix_68_fact"
      unitRef="shares">614912</us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities contextRef="c78" decimals="0" id="ix_69_fact" unitRef="usd">615</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities contextRef="c80" decimals="0" id="ix_70_fact" unitRef="usd">1814185</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities contextRef="c11" decimals="0" id="ixv-17361" unitRef="usd">1814800</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <abvc:IssuanceOfPrefundedWarrant contextRef="c80" decimals="0" id="ix_71_fact" unitRef="usd">700000</abvc:IssuanceOfPrefundedWarrant>
    <abvc:IssuanceOfPrefundedWarrant contextRef="c11" decimals="0" id="ixv-17411" unitRef="usd">700000</abvc:IssuanceOfPrefundedWarrant>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="c78"
      decimals="0"
      id="ix_72_fact"
      unitRef="shares">200000</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised contextRef="c78" decimals="0" id="ix_73_fact" unitRef="usd">200</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised contextRef="c80" decimals="0" id="ix_74_fact" unitRef="usd">-700000</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised contextRef="c11" decimals="0" id="ixv-17462" unitRef="usd">-699800</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="c79" decimals="0" id="ixv-17478" unitRef="usd">225740</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition contextRef="c11" decimals="0" id="ixv-17512" unitRef="usd">225740</us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition>
    <us-gaap:ProfitLoss contextRef="c81" decimals="0" id="ixv-17538" unitRef="usd">-3317516</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c84" decimals="0" id="ixv-17557" unitRef="usd">-50564</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c11" decimals="0" id="ixv-17562" unitRef="usd">-3368080</us-gaap:ProfitLoss>
    <abvc:CumulativeTransactionAdjustments contextRef="c82" decimals="0" id="ixv-17593" unitRef="usd">-15082</abvc:CumulativeTransactionAdjustments>
    <abvc:CumulativeTransactionAdjustments contextRef="c11" decimals="0" id="ixv-17612" unitRef="usd">-15082</abvc:CumulativeTransactionAdjustments>
    <us-gaap:SharesOutstanding
      contextRef="c85"
      decimals="0"
      id="ix_75_fact"
      unitRef="shares">4823043</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c85" decimals="0" id="ix_76_fact" unitRef="usd">4823</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c86" decimals="0" id="ixv-17629" unitRef="usd">-677220</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c87" decimals="0" id="ix_77_fact" unitRef="usd">80662290</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c88" decimals="0" id="ixv-17639" unitRef="usd">-62309161</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c89" decimals="0" id="ixv-17644" unitRef="usd">519123</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:SharesOutstanding
      contextRef="c90"
      decimals="0"
      id="ix_78_fact"
      unitRef="shares">-27535</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c90" decimals="0" id="ixv-17654" unitRef="usd">-9100000</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c91" decimals="0" id="ixv-17659" unitRef="usd">-38259</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c1" decimals="0" id="ixv-17664" unitRef="usd">9061596</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock contextRef="c0" id="ixv-17709">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;1. ORGANIZATION AND DESCRIPTION OF BUSINESS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;ABVC BioPharma, Inc. (the &#x201c;Company&#x201d;),
formerly known as American BriVision (Holding) Corporation, a Nevada corporation, through the Company&#x2019;s operating entity, American
BriVision Corporation (&#x201c;BriVision&#x201d;), which was incorporated in July 2015 in the State of Delaware, engages in biotechnology
to fulfill unmet medical needs and focuses on the development of new drugs and medical devices derived from plants. BriVision develops
its pipeline by carefully tracking new medical discoveries or medical device technologies in research institutions in the Asia-Pacific
region. Pre-clinical, disease animal model and Phase I safety studies are examined closely by the Company to identify drugs that BriVision
believes demonstrate efficacy and safety. Once a drug appears to be a good candidate for development and ultimately commercialization,
BriVision licenses the drug or medical device from the original researchers and begins to introduce the drugs clinical plan to highly
respected principal investigators in the United States, Australia and Taiwan to conduct a Phase II clinical trial. At present, clinical
trials for the Company&#x2019;s drugs and medical devices are being conducted at such world-famous institutions as Memorial Sloan Kettering
Cancer Center (&#x201c;MSKCC&#x201d;) and MD Anderson Cancer Center. BriVision had no predecessor operations prior to its formation on July
21, 2015.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Going Concern&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The accompanying unaudited financial statements
have been prepared in conformity with U.S. GAAP which contemplates continuation of the Company on a going concern basis. The going concern
basis assumes that assets are realized, and liabilities are settled in the ordinary course of business at amounts disclosed in the unaudited
financial statements. The Company&#x2019;s ability to continue as a going concern depends upon its ability to market and sell its products
to generate positive operating cash flows. For the three and nine months ended September 30, 2023, the Company reported net loss of $3,368,080
and $7,580,535, respectively. As of September 30, 2023, the Company&#x2019;s working capital deficit was $2,869,542. In addition, the Company
had net cash outflows of $3,756,385 from operating activities for the nine months ended September 30, 2023. These conditions give rise
to substantial doubt as to whether the Company will be able to continue as a going concern.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Management&#x2019;s plan is to continue improve
operations to generate positive cash flows and raise additional capital through private of public offerings. If the Company is not able
to generate positive operating cash flows, and raise additional capital, there is the risk that the Company may not be able to meet its
short-term obligations.&lt;/p&gt;</us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock>
    <us-gaap:ProfitLoss contextRef="c11" decimals="0" id="ixv-17720" unitRef="usd">-3368080</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c0" decimals="0" id="ixv-17721" unitRef="usd">-7580535</us-gaap:ProfitLoss>
    <abvc:WorkingCapitalDeficit contextRef="c0" decimals="0" id="ixv-17722" unitRef="usd">2869542</abvc:WorkingCapitalDeficit>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="c0" decimals="0" id="ixv-17723" unitRef="usd">-3756385</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="c0" id="ixv-17731">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Basis of Presentation&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The unaudited interim consolidated financial statements
do not include all the information and footnotes required by the U.S. GAAP for complete financial statements. Certain information and
note disclosures normally included in the annual financial statements prepared in accordance with the U.S. GAAP have been condensed or
omitted consistent with Article 10 of Regulation S-X. In the opinion of the Company&#x2019;s management, the unaudited interim consolidated
financial statements have been prepared on the same basis as the audited financial statements and include all adjustments, in normal recurring
nature, as necessary for the fair statement of the Company&#x2019;s financial position as of September 30, 2023, and results of operations
and cash flows for the nine months ended September 30, 2023 and 2022. The unaudited interim consolidated balance sheet as of December
31, 2022 has been derived from the audited financial statements at that date but does not include all the information and footnotes required
by the U.S. GAAP. Interim results of operations are not necessarily indicative of the results expected for the full fiscal year or for
any future period. These financial statements should be read in conjunction with the audited consolidated financial statements as of and
for the years ended December 31, 2022 and 2021, and related notes included in the Company&#x2019;s audited consolidated financial statements.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The accompanying unaudited consolidated financial
statements have been prepared in accordance with the generally accepted accounting principles in the United States of America (the &#x201c;U.S.
GAAP&#x201d;). All significant intercompany transactions and account balances have been eliminated.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;This basis of accounting involves the application
of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.
The Company&#x2019;s unaudited financial statements are expressed in U.S. dollars.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Reclassifications of Prior Year Presentation&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Certain prior year unaudited consolidated balance
sheet and unaudited consolidated cash flow statement amounts have been reclassified for consistency with the current year presentation.
These reclassifications had no effect on the reported results of operations.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Use of Estimates&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The preparation of financial statements in conformity
with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited
consolidated financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially
from those results.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Forward Stock Split&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On March 21, 2016, the Board of Directors of the
Company approved an amendment to Articles of Incorporation to effect a forward split at a ratio of 1 to 3.141 and increase the number
of our authorized shares of Common Stock, par value $0.001 per share, to 360,000,000, which was effective on April 8, 2016.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Stock Reverse Split&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On March 12, 2019, the Board of Directors of the
Company by unanimous written consent in lieu of a meeting approved to i) effect a stock reverse split at the ratio of 1-for-18 (the &#x201c;Reverse
Split&#x201d;) of both the authorized common stock of the Company (the &#x201c;Common Stock&#x201d;) and the issued and outstanding Common
Stock and ii) to amend the articles of incorporation of the Company to reflect the Reverse Split. The Board approved and authorized the
Reverse Split without obtaining approval of the Company&#x2019;s shareholders pursuant to Section 78.207 of Nevada Revised Statutes. On
May 3, 2019, the Company filed a certificate of amendment to the Company&#x2019;s articles of incorporation (the &#x201c;Amendment&#x201d;)
to effect the Reverse Split with the Secretary of State of Nevada. The Financial Industry Regulatory Authority (&#x201c;FINRA&#x201d;) informed
the Company that the Reverse Split was effective on May 8, 2019.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On July 25, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its common
stock. The Company&#x2019;s stockholders previously approved the Reverse Stock Split at the Company&#x2019;s Special Shareholder Meeting
held on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding shares and to increase the per
share trading value of the Company&#x2019;s common stock, although that outcome is not guaranteed. In turn, the Company believes that the
Reverse Stock Split will enable the Company to restore compliance with certain continued listing standards of NASDAQ Capital Market. All
shares and related financial information in this Form 10-Q reflect this 1-for-10 reverse stock split.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Fair Value Measurements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;FASB ASC 820, &#x201c;Fair Value Measurements&#x201d;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect the
assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#x2019;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Level 1 Inputs are quoted prices
in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Valuation of
these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active markets that are
readily and regularly available.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Level 2 Inputs other than quoted
prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted prices for similar
assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable
market data for substantially the full term of the assets or liabilities.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Level 3 Valuations based on
inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally determined
using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market participant
would use in pricing the asset or liability.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The carrying values of certain assets and liabilities
of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, prepaid expenses and
other current assets, accounts payable, accrued liabilities, convertible notes payable, and due to related parties approximate fair value
due to their relatively short maturities. The carrying value of the Company&#x2019;s short-term bank loan, convertible notes payable, and
accrued interest approximates their fair value as the terms of the borrowing are consistent with current market rates and the duration
to maturity is short. The carrying value of the Company&#x2019;s long-term bank loan approximates fair value because the interest rates
approximate market rates that the Company could obtain for debt with similar terms and maturities.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Cash and Cash Equivalents&lt;/span&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company considers highly liquid investments
with maturities of three months or less, when purchased, to be cash equivalents. As of September 30, 2023 and December 31, 2022, the Company&#x2019;s
cash and cash equivalents amounted $500,069 and $85,265, respectively. Some of the Company&#x2019;s cash deposits are held in financial
institutions located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes
this financial institution is of high credit quality.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Restricted Cash &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Restricted cash primarily consist of certificate
of deposits as a collateral of short-term loan held in CTBC Bank. As of September 30, 2023 and December 31, 2022, the Company&#x2019;s
restricted cash amounted $620,868 and $1,306,463, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Concentration of Credit Risk&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s financial instruments that
are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#x2019;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company performs ongoing credit evaluation
of our customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of
accounts receivable. The Company determines the amount of allowance for doubtful accounts by examining its historical collection experience
and current trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from
our estimates.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Concentration of clients&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;As of September 30, 2023, the most major client,
who specializes in developing and commercializing dietary supplements and therapeutics in the dietary supplement industry, accounted for
99.76% of the Company&#x2019;s total account receivables. As of December 31, 2022, the most major client, who specializes in developing
and commercializing dietary supplements and therapeutics in the dietary supplement industry, accounted for 71.89% of the Company&#x2019;s
total account receivable; the second major client, with its Chairman also having a position as one of the Board of Directors of BioKey,
accounted for 16.62% of the Company&#x2019;s total account receivable.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;For the nine months ended September 30, 2023,
the most major client, manufacturing drugs, dietary supplements, and medical products, accounted for 81.19% of the Company&#x2019;s total
revenues. For the nine months ended September 30, 2022, one major client, who is a Shareholder of the Company that works in development
and commercialization of new drugs in Taiwan, accounted for 79.18% of the Company&#x2019;s total revenues.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Accounts receivable and allowance for expected credit losses accounts&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Accounts receivable is recorded and carried at
the original invoiced amount less an allowance for any potential uncollectible amounts.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company make estimates of expected credit
and collectability trends for the allowance for credit losses and allowance for unbilled receivables based upon our assessment of various
factors, including historical experience, the age of the accounts receivable balances, credit quality of customers, current economic conditions
reasonable and supportable forecasts of future economic conditions, and other factors that may affect our ability to collect from customers.
The provision is recorded against accounts receivable balances, with a corresponding charge recorded in the consolidated statements of
income. Actual amounts received may differ from management&#x2019;s estimate of credit worthiness and the economic environment. Delinquent
account balances are written-off against the allowance for doubtful accounts after management has determined that the likelihood of collection
is not probable.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Allowance for expected credit losses accounts
was 113,694 and 194,957 as of September 30, 2023 and December 31, 2022, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Revenue Recognition&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#x201c;ASC&#x201d;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#x2019;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#x2019;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#x2019;s revenue during all periods presented.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Pursuant to ASC 606, the Company recognizes revenue
when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company expects
to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines is within
the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance
obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations
in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only applies the five-step
model to contracts when it is probable that the Company will collect the consideration the Company is entitled to in exchange for the
goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined to be within the
scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are performance obligations,
and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price
that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Collaborative Revenues &#x2014; &lt;/b&gt;The Company
recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements. The terms
of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront license fees,
development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties on net sales
of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net sales of licensed
products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue is recognized
upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;amp;D personnel costs, discount rates and probabilities of technical and regulatory success.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company had multiple deliverables under the
collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development, and marketing
activities. Estimation of the performance periods of the Company&#x2019;s deliverables requires the use of management&#x2019;s judgment.
Significant factors considered in management&#x2019;s evaluation of the estimated performance periods include, but are not limited to,
the Company&#x2019;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the estimated
duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments on
a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;(i) Non-refundable upfront payments&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;If a license to the Company&#x2019;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into and
it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;(ii) Milestone payments&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company is eligible to receive milestone payments
under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and commercial
events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events fall into
two categories: (a) events which involve the performance of the Company&#x2019;s obligations under the collaborative agreement with collaboration
partners, and (b) events which do not involve the performance of the Company&#x2019;s obligations under the collaborative agreement with
collaboration partners.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The former category of milestone payments consists
of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management concluded
that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that (i) each
triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one or more
of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result in additional
payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is required to complete
each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving the milestone, (vi)
a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments, and (vii) the milestone
payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these milestone payments in
the period in which the underlying triggering event occurs.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;(iii) Multiple Element Arrangements&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered item(s),
delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing whether an
item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#x2019;s contractual or estimated performance period for the undelivered elements, which is
typically the term of the Company&#x2019;s research and development obligations. If there is no discernible pattern of performance or objectively
measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line basis over
the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which the service
is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes revenue
under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative amount
of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional performance
method, as applicable, as of the period ending date.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#x2019;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is reasonable
relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific, clinical,
regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and investment
required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining whether
a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered substantive
are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming all other
revenue recognition criteria are met.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;(iv) Royalties and Profit Sharing Payments&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Under the collaborative agreement with the collaboration
partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net sales. The Company
recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those criteria, the Company
considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable contingency is
resolved.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Revenues Derived from Research and Development
Activities Services &#x2014; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the inception
of a contract, which is to perform research and development services. The Company may also provide its customers with an option to request
that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;If the Company is entitled to reimbursement from
its customers for specified research and development expenses, the Company accounts for the related services that it provides as separate
performance obligations if it determines that these services represent a material right. The Company also determines whether the reimbursement
of research and development expenses should be accounted for as revenues or an offset to research and development expenses in accordance
with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the corresponding offset
to research and development expenses as it satisfies the related performance obligations.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company then determines the transaction price
by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration. Under
the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential milestone
payments. At the start of an agreement, the Company&#x2019;s transaction price usually consists of the payments made to or by the Company
based on the number of full-time equivalent researchers assigned to the project and the related research and development expenses incurred.
The Company does not typically include any payments that the Company may receive in the future in its initial transaction price because
the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine if the Company
should include additional payments in the transaction price.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as contract liabilities upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Property and Equipment&lt;/span&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Property and equipment is carried at cost net
of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the related
asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related gain or
loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of the remaining
lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property and equipment
under capital leases, generally based on the following useful lives:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center; width: 83%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: center; width: 15%"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Estimated Life&lt;br/&gt;
in Years&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;Buildings and leasehold improvements&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;5 ~ 50&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;Machinery and equipment&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;5 ~ 10&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;Office equipment&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;3 ~ 6&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Construction-in-Progress&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company acquires constructions that constructs
certain of its fixed assets. All direct and indirect costs that are related to the construction of fixed assets and incurred before the
assets are ready for their intended use are capitalized as construction-in-progress. No depreciation is provided in respect of construction-in-progress.
Construction in progress is transferred to specific fixed asset items and depreciation of these assets commences when they are ready for
their intended use.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Impairment of Long-Lived Assets&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company has adopted Accounting Standards Codification
subtopic 360-10, Property, Plant and Equipment (&#x201c;ASC 360-10&#x201d;). ASC 360-10 requires that long-lived assets and certain identifiable
intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances indicate that the carrying
amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually or more often if events
and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business conditions, recurring
losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment in value be indicated,
the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting from the use and
ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the carrying amount or
the fair value less costs to sell.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Long-term Equity Investment&lt;/span&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company acquires the equity investments to
promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the Company
does not have control over the investees as:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Equity method investments when
the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of the income
or loss is recognized monthly and is recorded in gains (losses) on equity investments.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Non-marketable cost method
investments when the equity method does not apply.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Significant judgment is required to identify whether
an impairment exists in the valuation of the Company&#x2019;s non-marketable equity investments, and therefore the Company considers this
a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant impact
on the investee&#x2019;s fair value. Qualitative analysis of its investments involves understanding the financial performance and near-term
prospects of the investee, changes in general market conditions in the investee&#x2019;s industry or geographic area, and the management
and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using the market
and income approaches. The market approach includes the use of comparable financial metrics of private and public companies and recent
financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates regarding
the investees&#x2019; revenue, costs, and discount rates. The Company&#x2019;s assessment of these factors in determining whether an impairment
exists could change in the future due to new developments or changes in applied assumptions.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Other-Than-Temporary Impairment&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Marketable equity securities
include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability
and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company
also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which may
include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the investee&#x2019;s
credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable equity method investments
in gains (losses) on equity investments.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Non-marketable equity investments
based on the Company&#x2019;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of
the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in
operating structure or management of the investee; additional funding requirements; and the investee&#x2019;s ability to remain in business.
A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that
is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized
by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence
of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the
investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The
Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses)
on equity investments. Other-than-temporary impairment of equity investments were $0 for the nine months ended September 30, 2023 and
2022, respectively.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Goodwill&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In testing
goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than not that
the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on our
best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment share,
and general economic conditions.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company completed the required testing of
goodwill for impairment as of September 30, 2023, and determined that goodwill was impaired because of the current financial condition
of the Company and the Company&#x2019;s inability to generate future operating income without substantial sales volume increases, which
are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill is not reasonably
assured.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Convertible Notes&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company accounts for the convertible notes
issued at a discount, by comparing the principal amount and book value, with the calculation of discounted method. The Company assess
the discount per month. The amortization period of the promissory note is 18 months.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Research and Development Expenses&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company accounts for the cost of using licensing
rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative future uses
the acquisition of product rights to be used in research and development activities must be charged to research and development expenses
when incurred.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;For CDMO business unit, the Company accounts for
R&amp;amp;D costs in accordance with Accounting Standards Codification (&#x201c;ASC&#x201d;) 730, Research and Development (&#x201c;ASC 730&#x201d;).
Research and development expenses are charged to expense as incurred unless there is an alternative future use in other research and development
projects or otherwise. Research and development expenses are comprised of costs incurred in performing research and development activities,
including personnel-related costs, facilities-related overhead, and outside contracted services including clinical trial costs, manufacturing
and process development costs for both clinical and preclinical materials, research costs, and other consulting services. Non-refundable
advance payment for goods and services that will be used in future research and development activities are expensed when the activity
has been performed or when the goods have been received rather than when the payment is made. In instances where the Company enters into
agreements with third parties to provide research and development services, costs are expensed as services are performed.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Post-retirement and post-employment benefits&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s subsidiaries in Taiwan adopted
the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#x201c;Act&#x201d;) in Taiwan. Such labor regulations
require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of the worker&#x2019;s
monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees&#x2019; salaries to the employees&#x2019;
pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts for such employee
benefits, which were expensed as incurred, were $2,566 and $3,302 for the three months ended September 30, 2023 and 2022, respectively,
and $7,825 and $9,948 for the nine months ended September 30, 2023 and 2022, respectively. Other than the above, the Company does not
provide any other post-retirement or post-employment benefits.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Stock-based Compensation&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company measures expense associated with all
employee stock-based compensation awards using a fair value method and recognizes such expense in the unaudited consolidated financial
statements on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#x201c;Compensation-Stock
Compensation&#x201d;. Total employee stock-based compensation expenses were $0 and $0 for the three and nine months ended September 30,
2023 and 2022, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#x201c;Compensation-Stock Compensation&#x201d; and FASB ASC Topic 505-50 &#x201c;Equity-Based
Payments to Non-Employees&#x201d; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $817,740 and $225,740 for the three months ended September 30, 2023 and 2022, respectively.
Total non-employee stock-based compensation expenses were $1,409,969 and $5,143,483 for the nine months ended September 30, 2023 and 2022,
respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Beneficial Conversion Feature&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Income Taxes&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company accounts for income taxes using the
asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood of realization
of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary
differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax
purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire before the Company
is able to realize their benefits, or future deductibility is uncertain.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Under ASC 740, a tax position is recognized as
a benefit only if it is &#x201c;more likely than not&#x201d; that the tax position would be sustained in a tax examination, with a tax examination
being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether it is more-likely-than-not
that a tax position will be sustained upon examination, including the resolution of any related appeals or litigations based on the technical
merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount
of benefits recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than 50
percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition
threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that
no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the
threshold is no longer satisfied. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense
in the year incurred. No significant penalty or interest relating to income taxes has been incurred for the three and nine months ended
September 30, 2023 and 2022. GAAP also provides guidance on de-recognition, classification, interest and penalties, accounting in interim
periods, disclosures and transition.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On December 22, 2017, the SEC issued Staff Accounting
Bulletin (&#x201c;SAB 118&#x201d;), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a measurement
period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740.
In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting under ASC
740 is complete. To the extent that a company&#x2019;s accounting for certain income tax effects of the Tax Act is incomplete but it is
able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements. If a company
cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740 on the basis of
the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company is able to make reasonable
estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the final impact of the Tax Act
may differ from these estimates, due to, among other things, changes in our interpretations and assumptions, additional guidance that
may be issued by the I.R.S., and actions the Company may take. The Company is continuing to gather additional information to determine
the final impact.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Valuation of Deferred Tax Assets&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;A valuation allowance is recorded to reduce the
Company&#x2019;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#x2019;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and results
in the period such determination was made.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Loss Per Share of Common Stock&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company calculates net loss per share in accordance
with ASC Topic 260, &#x201c;Earnings per Share&#x201d;. Basic loss per share is computed by dividing the net loss by the weighted average
number of common stock outstanding during the period. Diluted loss per share is computed similar to basic loss per share except that the
denominator is increased to include the number of additional common stock that would have been outstanding if the potential common stock
equivalents had been issued and if the additional common stock were dilutive. Diluted earnings per share excludes all dilutive potential
shares if their effect is anti-dilutive.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Commitments and Contingencies&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company has adopted ASC Topic 450 &#x201c;Contingencies&#x201d;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss contingencies
are accrued by a charge to income when information available before financial statements are issued or are available to be issued indicates
that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial statements and the amount
of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred. If a loss contingency
is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements when it is at least reasonably
possible that a material loss could be incurred.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Foreign-currency Transactions&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;For the Company&#x2019;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#x201c;NTD&#x201d;) at the rates of exchange in effect when the transactions
occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency is converted into
New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income in the year of conversion
or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated at the prevailing exchange
rates and the resulting differences are charged to current income except for those foreign currencies denominated investments in shares
of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#x2019; Equity (Deficit).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Translation Adjustment&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The accounts of the Company&#x2019;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#x201c;NT$&#x201d;). Such financial statements
were translated into U.S. Dollars (&#x201c;$&#x201d; or &#x201c;USD&#x201d;) in accordance ASC 830, &#x201c;Foreign Currency Matters&#x201d;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, stockholder&#x2019;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders&#x2019;
equity (deficit).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Recent Accounting Pronouncements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In August 2020, the FASB issued ASU 2020-06, Debt
&#x2014; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#x2014;Contracts in Entity&#x2019;s Own Equity
(Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#x2019;s Own Equity (&#x201c;ASU 2020-06&#x201d;). ASU
2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#x2019;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The Company
is currently evaluating the impact that the standard will have on its unaudited consolidated financial statements.&lt;/p&gt;</us-gaap:SignificantAccountingPoliciesTextBlock>
    <us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="c0" id="ixv-17735">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Basis of Presentation&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The unaudited interim consolidated financial statements
do not include all the information and footnotes required by the U.S. GAAP for complete financial statements. Certain information and
note disclosures normally included in the annual financial statements prepared in accordance with the U.S. GAAP have been condensed or
omitted consistent with Article 10 of Regulation S-X. In the opinion of the Company&#x2019;s management, the unaudited interim consolidated
financial statements have been prepared on the same basis as the audited financial statements and include all adjustments, in normal recurring
nature, as necessary for the fair statement of the Company&#x2019;s financial position as of September 30, 2023, and results of operations
and cash flows for the nine months ended September 30, 2023 and 2022. The unaudited interim consolidated balance sheet as of December
31, 2022 has been derived from the audited financial statements at that date but does not include all the information and footnotes required
by the U.S. GAAP. Interim results of operations are not necessarily indicative of the results expected for the full fiscal year or for
any future period. These financial statements should be read in conjunction with the audited consolidated financial statements as of and
for the years ended December 31, 2022 and 2021, and related notes included in the Company&#x2019;s audited consolidated financial statements.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The accompanying unaudited consolidated financial
statements have been prepared in accordance with the generally accepted accounting principles in the United States of America (the &#x201c;U.S.
GAAP&#x201d;). All significant intercompany transactions and account balances have been eliminated.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;This basis of accounting involves the application
of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.
The Company&#x2019;s unaudited financial statements are expressed in U.S. dollars.&lt;/p&gt;</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
    <us-gaap:PriorPeriodReclassificationAdjustmentDescription contextRef="c0" id="ixv-17764">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Reclassifications of Prior Year Presentation&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Certain prior year unaudited consolidated balance
sheet and unaudited consolidated cash flow statement amounts have been reclassified for consistency with the current year presentation.
These reclassifications had no effect on the reported results of operations.&lt;/p&gt;</us-gaap:PriorPeriodReclassificationAdjustmentDescription>
    <us-gaap:UseOfEstimates contextRef="c0" id="ixv-17771">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Use of Estimates&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The preparation of financial statements in conformity
with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the unaudited
consolidated financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially
from those results.&lt;/p&gt;</us-gaap:UseOfEstimates>
    <abvc:ForwardStockSplitsPolicyTextBlock contextRef="c0" id="ixv-17778">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Forward Stock Split&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On March 21, 2016, the Board of Directors of the
Company approved an amendment to Articles of Incorporation to effect a forward split at a ratio of 1 to 3.141 and increase the number
of our authorized shares of Common Stock, par value $0.001 per share, to 360,000,000, which was effective on April 8, 2016.&lt;/p&gt;</abvc:ForwardStockSplitsPolicyTextBlock>
    <us-gaap:StockholdersEquityNoteStockSplit contextRef="c0" id="ixv-17784">forward split at a ratio of 1 to 3.141 and increase the number
of our authorized shares of Common Stock</us-gaap:StockholdersEquityNoteStockSplit>
    <us-gaap:TemporaryEquityParOrStatedValuePerShare
      contextRef="c128"
      decimals="3"
      id="ixv-17785"
      unitRef="usdPershares">0.001</us-gaap:TemporaryEquityParOrStatedValuePerShare>
    <us-gaap:ExcessStockSharesAuthorized
      contextRef="c128"
      decimals="0"
      id="ixv-17786"
      unitRef="shares">360000000</us-gaap:ExcessStockSharesAuthorized>
    <abvc:StockReverseSplitPolicyTextBlock contextRef="c0" id="ixv-17788">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Stock Reverse Split&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On March 12, 2019, the Board of Directors of the
Company by unanimous written consent in lieu of a meeting approved to i) effect a stock reverse split at the ratio of 1-for-18 (the &#x201c;Reverse
Split&#x201d;) of both the authorized common stock of the Company (the &#x201c;Common Stock&#x201d;) and the issued and outstanding Common
Stock and ii) to amend the articles of incorporation of the Company to reflect the Reverse Split. The Board approved and authorized the
Reverse Split without obtaining approval of the Company&#x2019;s shareholders pursuant to Section 78.207 of Nevada Revised Statutes. On
May 3, 2019, the Company filed a certificate of amendment to the Company&#x2019;s articles of incorporation (the &#x201c;Amendment&#x201d;)
to effect the Reverse Split with the Secretary of State of Nevada. The Financial Industry Regulatory Authority (&#x201c;FINRA&#x201d;) informed
the Company that the Reverse Split was effective on May 8, 2019.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On July 25, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its common
stock. The Company&#x2019;s stockholders previously approved the Reverse Stock Split at the Company&#x2019;s Special Shareholder Meeting
held on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding shares and to increase the per
share trading value of the Company&#x2019;s common stock, although that outcome is not guaranteed. In turn, the Company believes that the
Reverse Stock Split will enable the Company to restore compliance with certain continued listing standards of NASDAQ Capital Market. All
shares and related financial information in this Form 10-Q reflect this 1-for-10 reverse stock split.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</abvc:StockReverseSplitPolicyTextBlock>
    <us-gaap:StockholdersEquityReverseStockSplit contextRef="c129" id="ixv-17794">On March 12, 2019, the Board of Directors of the
Company by unanimous written consent in lieu of a meeting approved to i) effect a stock reverse split at the ratio of 1-for-18 (the &#x201c;Reverse
Split&#x201d;) of both the authorized common stock of the Company (the &#x201c;Common Stock&#x201d;) and the issued and outstanding Common
Stock</us-gaap:StockholdersEquityReverseStockSplit>
    <us-gaap:StockholdersEquityReverseStockSplit contextRef="c0" id="ixv-17798">On July 25, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its common
stock.</us-gaap:StockholdersEquityReverseStockSplit>
    <us-gaap:FairValueMeasurementPolicyPolicyTextBlock contextRef="c0" id="ixv-17816">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Fair Value Measurements&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;FASB ASC 820, &#x201c;Fair Value Measurements&#x201d;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect the
assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#x2019;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Level 1 Inputs are quoted prices
in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Valuation of
these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active markets that are
readily and regularly available.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Level 2 Inputs other than quoted
prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted prices for similar
assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable
market data for substantially the full term of the assets or liabilities.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Level 3 Valuations based on
inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally determined
using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market participant
would use in pricing the asset or liability.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The carrying values of certain assets and liabilities
of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, prepaid expenses and
other current assets, accounts payable, accrued liabilities, convertible notes payable, and due to related parties approximate fair value
due to their relatively short maturities. The carrying value of the Company&#x2019;s short-term bank loan, convertible notes payable, and
accrued interest approximates their fair value as the terms of the borrowing are consistent with current market rates and the duration
to maturity is short. The carrying value of the Company&#x2019;s long-term bank loan approximates fair value because the interest rates
approximate market rates that the Company could obtain for debt with similar terms and maturities.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:FairValueMeasurementPolicyPolicyTextBlock>
    <us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="c0" id="ixv-17867">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Cash and Cash Equivalents&lt;/span&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company considers highly liquid investments
with maturities of three months or less, when purchased, to be cash equivalents. As of September 30, 2023 and December 31, 2022, the Company&#x2019;s
cash and cash equivalents amounted $500,069 and $85,265, respectively. Some of the Company&#x2019;s cash deposits are held in financial
institutions located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes
this financial institution is of high credit quality.&lt;/p&gt;</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="c1" decimals="0" id="ixv-17873" unitRef="usd">500069</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="c2" decimals="0" id="ixv-17874" unitRef="usd">85265</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy contextRef="c0" id="ixv-17876">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Restricted Cash &lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Restricted cash primarily consist of certificate
of deposits as a collateral of short-term loan held in CTBC Bank. As of September 30, 2023 and December 31, 2022, the Company&#x2019;s
restricted cash amounted $620,868 and $1,306,463, respectively.&lt;/p&gt;</us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy>
    <us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue contextRef="c1" decimals="0" id="ixv-17882" unitRef="usd">620868</us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue>
    <us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue contextRef="c2" decimals="0" id="ixv-17883" unitRef="usd">1306463</us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue>
    <us-gaap:ConcentrationRiskCreditRisk contextRef="c0" id="ixv-17885">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Concentration of Credit Risk&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s financial instruments that
are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#x2019;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company performs ongoing credit evaluation
of our customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of
accounts receivable. The Company determines the amount of allowance for doubtful accounts by examining its historical collection experience
and current trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from
our estimates.&lt;/p&gt;</us-gaap:ConcentrationRiskCreditRisk>
    <abvc:ConcentrationOfClientsPolicyTextBlock contextRef="c0" id="ixv-17895">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Concentration of clients&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;As of September 30, 2023, the most major client,
who specializes in developing and commercializing dietary supplements and therapeutics in the dietary supplement industry, accounted for
99.76% of the Company&#x2019;s total account receivables. As of December 31, 2022, the most major client, who specializes in developing
and commercializing dietary supplements and therapeutics in the dietary supplement industry, accounted for 71.89% of the Company&#x2019;s
total account receivable; the second major client, with its Chairman also having a position as one of the Board of Directors of BioKey,
accounted for 16.62% of the Company&#x2019;s total account receivable.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;For the nine months ended September 30, 2023,
the most major client, manufacturing drugs, dietary supplements, and medical products, accounted for 81.19% of the Company&#x2019;s total
revenues. For the nine months ended September 30, 2022, one major client, who is a Shareholder of the Company that works in development
and commercialization of new drugs in Taiwan, accounted for 79.18% of the Company&#x2019;s total revenues.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</abvc:ConcentrationOfClientsPolicyTextBlock>
    <us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable contextRef="c0" decimals="4" id="ixv-17901" unitRef="pure">0.9976</us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable>
    <us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable contextRef="c14" decimals="4" id="ixv-17902" unitRef="pure">0.7189</us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable>
    <us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable
      contextRef="c130"
      decimals="4"
      id="ixv-17903"
      unitRef="pure">0.1662</us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable>
    <abvc:TotalRevenuesPercentage contextRef="c0" decimals="4" id="ixv-17907" unitRef="pure">0.8119</abvc:TotalRevenuesPercentage>
    <abvc:TotalRevenuesPercentage contextRef="c13" decimals="4" id="ixv-17908" unitRef="pure">0.7918</abvc:TotalRevenuesPercentage>
    <us-gaap:TradeAndOtherAccountsReceivablePolicy contextRef="c0" id="ixv-17924">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Accounts receivable and allowance for expected credit losses accounts&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Accounts receivable is recorded and carried at
the original invoiced amount less an allowance for any potential uncollectible amounts.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company make estimates of expected credit
and collectability trends for the allowance for credit losses and allowance for unbilled receivables based upon our assessment of various
factors, including historical experience, the age of the accounts receivable balances, credit quality of customers, current economic conditions
reasonable and supportable forecasts of future economic conditions, and other factors that may affect our ability to collect from customers.
The provision is recorded against accounts receivable balances, with a corresponding charge recorded in the consolidated statements of
income. Actual amounts received may differ from management&#x2019;s estimate of credit worthiness and the economic environment. Delinquent
account balances are written-off against the allowance for doubtful accounts after management has determined that the likelihood of collection
is not probable.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Allowance for expected credit losses accounts
was 113,694 and 194,957 as of September 30, 2023 and December 31, 2022, respectively.&lt;/p&gt;</us-gaap:TradeAndOtherAccountsReceivablePolicy>
    <abvc:AllowanceForExpectedCreditLosses contextRef="c131" decimals="0" id="ixv-17936" unitRef="usd">113694</abvc:AllowanceForExpectedCreditLosses>
    <abvc:AllowanceForExpectedCreditLosses contextRef="c132" decimals="0" id="ixv-17937" unitRef="usd">194957</abvc:AllowanceForExpectedCreditLosses>
    <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="c0" id="ixv-17939">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Revenue Recognition&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#x201c;ASC&#x201d;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#x2019;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#x2019;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#x2019;s revenue during all periods presented.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Pursuant to ASC 606, the Company recognizes revenue
when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company expects
to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines is within
the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance
obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations
in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only applies the five-step
model to contracts when it is probable that the Company will collect the consideration the Company is entitled to in exchange for the
goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined to be within the
scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are performance obligations,
and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount of the transaction price
that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Collaborative Revenues &#x2014; &lt;/b&gt;The Company
recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements. The terms
of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront license fees,
development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties on net sales
of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net sales of licensed
products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue is recognized
upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;amp;D personnel costs, discount rates and probabilities of technical and regulatory success.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company had multiple deliverables under the
collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development, and marketing
activities. Estimation of the performance periods of the Company&#x2019;s deliverables requires the use of management&#x2019;s judgment.
Significant factors considered in management&#x2019;s evaluation of the estimated performance periods include, but are not limited to,
the Company&#x2019;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the estimated
duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments on
a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;(i) Non-refundable upfront payments&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;If a license to the Company&#x2019;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into and
it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;(ii) Milestone payments&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company is eligible to receive milestone payments
under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and commercial
events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events fall into
two categories: (a) events which involve the performance of the Company&#x2019;s obligations under the collaborative agreement with collaboration
partners, and (b) events which do not involve the performance of the Company&#x2019;s obligations under the collaborative agreement with
collaboration partners.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The former category of milestone payments consists
of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management concluded
that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that (i) each
triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one or more
of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result in additional
payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is required to complete
each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving the milestone, (vi)
a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments, and (vii) the milestone
payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these milestone payments in
the period in which the underlying triggering event occurs.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;(iii) Multiple Element Arrangements&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered item(s),
delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing whether an
item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#x2019;s contractual or estimated performance period for the undelivered elements, which is
typically the term of the Company&#x2019;s research and development obligations. If there is no discernible pattern of performance or objectively
measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line basis over
the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which the service
is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes revenue
under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative amount
of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional performance
method, as applicable, as of the period ending date.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#x2019;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is reasonable
relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific, clinical,
regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and investment
required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining whether
a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered substantive
are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming all other
revenue recognition criteria are met.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;(iv) Royalties and Profit Sharing Payments&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Under the collaborative agreement with the collaboration
partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net sales. The Company
recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those criteria, the Company
considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable contingency is
resolved.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Revenues Derived from Research and Development
Activities Services &#x2014; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the inception
of a contract, which is to perform research and development services. The Company may also provide its customers with an option to request
that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;If the Company is entitled to reimbursement from
its customers for specified research and development expenses, the Company accounts for the related services that it provides as separate
performance obligations if it determines that these services represent a material right. The Company also determines whether the reimbursement
of research and development expenses should be accounted for as revenues or an offset to research and development expenses in accordance
with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the corresponding offset
to research and development expenses as it satisfies the related performance obligations.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company then determines the transaction price
by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration. Under
the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential milestone
payments. At the start of an agreement, the Company&#x2019;s transaction price usually consists of the payments made to or by the Company
based on the number of full-time equivalent researchers assigned to the project and the related research and development expenses incurred.
The Company does not typically include any payments that the Company may receive in the future in its initial transaction price because
the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine if the Company
should include additional payments in the transaction price.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as contract liabilities upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:RevenueRecognitionPolicyTextBlock>
    <us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="c0" id="ixv-18049">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Property and Equipment&lt;/span&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Property and equipment is carried at cost net
of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the related
asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related gain or
loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of the remaining
lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property and equipment
under capital leases, generally based on the following useful lives:&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center; width: 83%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: center; width: 15%"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Estimated Life&lt;br/&gt;
in Years&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;Buildings and leasehold improvements&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;5 ~ 50&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;Machinery and equipment&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;5 ~ 10&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;Office equipment&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;3 ~ 6&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
    <abvc:ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock contextRef="c0" id="ixv-18057">Depreciation is calculated on the straight-line method, including property and equipment
under capital leases, generally based on the following useful lives:&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center; width: 83%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: center; width: 15%"&gt;&lt;span style="font-size: 10pt"&gt;&lt;b&gt;Estimated Life&lt;br/&gt;
in Years&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;Buildings and leasehold improvements&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;5 ~ 50&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;Machinery and equipment&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;5 ~ 10&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td&gt;&lt;span style="font-size: 10pt"&gt;Office equipment&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;3 ~ 6&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</abvc:ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c133" id="ixv-18075">P5Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c134" id="ixv-18076">P50Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c135" id="ixv-18083">P5Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c136" id="ixv-18084">P10Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c137" id="ixv-18091">P3Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c138" id="ixv-18092">P6Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <abvc:ConstructioninProgressPolicyTextBlock contextRef="c0" id="ixv-18094">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Construction-in-Progress&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company acquires constructions that constructs
certain of its fixed assets. All direct and indirect costs that are related to the construction of fixed assets and incurred before the
assets are ready for their intended use are capitalized as construction-in-progress. No depreciation is provided in respect of construction-in-progress.
Construction in progress is transferred to specific fixed asset items and depreciation of these assets commences when they are ready for
their intended use.&lt;/p&gt;</abvc:ConstructioninProgressPolicyTextBlock>
    <us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="c0" id="ixv-18101">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Impairment of Long-Lived Assets&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company has adopted Accounting Standards Codification
subtopic 360-10, Property, Plant and Equipment (&#x201c;ASC 360-10&#x201d;). ASC 360-10 requires that long-lived assets and certain identifiable
intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances indicate that the carrying
amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually or more often if events
and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business conditions, recurring
losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment in value be indicated,
the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting from the use and
ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the carrying amount or
the fair value less costs to sell.&lt;/p&gt;</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock>
    <us-gaap:EquityMethodInvestmentsPolicy contextRef="c0" id="ixv-18108">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Long-term Equity Investment&lt;/span&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company acquires the equity investments to
promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the Company
does not have control over the investees as:&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Equity method investments when
the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of the income
or loss is recognized monthly and is recorded in gains (losses) on equity investments.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Non-marketable cost method
investments when the equity method does not apply.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Significant judgment is required to identify whether
an impairment exists in the valuation of the Company&#x2019;s non-marketable equity investments, and therefore the Company considers this
a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant impact
on the investee&#x2019;s fair value. Qualitative analysis of its investments involves understanding the financial performance and near-term
prospects of the investee, changes in general market conditions in the investee&#x2019;s industry or geographic area, and the management
and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using the market
and income approaches. The market approach includes the use of comparable financial metrics of private and public companies and recent
financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates regarding
the investees&#x2019; revenue, costs, and discount rates. The Company&#x2019;s assessment of these factors in determining whether an impairment
exists could change in the future due to new developments or changes in applied assumptions.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:EquityMethodInvestmentsPolicy>
    <abvc:OtherThanTemporaryImpairmentPolicyTextBlock contextRef="c0" id="ixv-18150">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Other-Than-Temporary Impairment&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Marketable equity securities
include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability
and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company
also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which may
include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the investee&#x2019;s
credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable equity method investments
in gains (losses) on equity investments.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Non-marketable equity investments
based on the Company&#x2019;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of
the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in
operating structure or management of the investee; additional funding requirements; and the investee&#x2019;s ability to remain in business.
A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that
is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized
by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence
of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the
investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The
Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses)
on equity investments. Other-than-temporary impairment of equity investments were $0 for the nine months ended September 30, 2023 and
2022, respectively.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;</abvc:OtherThanTemporaryImpairmentPolicyTextBlock>
    <abvc:ImpairmentOfEquityInvestments contextRef="c0" decimals="0" id="ixv-18174" unitRef="usd">0</abvc:ImpairmentOfEquityInvestments>
    <abvc:ImpairmentOfEquityInvestments contextRef="c13" decimals="0" id="ixv-18175" unitRef="usd">0</abvc:ImpairmentOfEquityInvestments>
    <us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock contextRef="c0" id="ixv-18177">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Goodwill&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In testing
goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than not that
the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on our
best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment share,
and general economic conditions.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company completed the required testing of
goodwill for impairment as of September 30, 2023, and determined that goodwill was impaired because of the current financial condition
of the Company and the Company&#x2019;s inability to generate future operating income without substantial sales volume increases, which
are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill is not reasonably
assured.&lt;/p&gt;</us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock>
    <us-gaap:DebtPolicyTextBlock contextRef="c0" id="ixv-18187">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Convertible Notes&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company accounts for the convertible notes
issued at a discount, by comparing the principal amount and book value, with the calculation of discounted method. The Company assess
the discount per month. The amortization period of the promissory note is 18 months.&lt;/p&gt;</us-gaap:DebtPolicyTextBlock>
    <us-gaap:ResearchAndDevelopmentExpensePolicy contextRef="c0" id="ixv-18194">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Research and Development Expenses&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company accounts for the cost of using licensing
rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative future uses
the acquisition of product rights to be used in research and development activities must be charged to research and development expenses
when incurred.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;For CDMO business unit, the Company accounts for
R&amp;amp;D costs in accordance with Accounting Standards Codification (&#x201c;ASC&#x201d;) 730, Research and Development (&#x201c;ASC 730&#x201d;).
Research and development expenses are charged to expense as incurred unless there is an alternative future use in other research and development
projects or otherwise. Research and development expenses are comprised of costs incurred in performing research and development activities,
including personnel-related costs, facilities-related overhead, and outside contracted services including clinical trial costs, manufacturing
and process development costs for both clinical and preclinical materials, research costs, and other consulting services. Non-refundable
advance payment for goods and services that will be used in future research and development activities are expensed when the activity
has been performed or when the goods have been received rather than when the payment is made. In instances where the Company enters into
agreements with third parties to provide research and development services, costs are expensed as services are performed.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:ResearchAndDevelopmentExpensePolicy>
    <us-gaap:PostemploymentBenefitPlansPolicy contextRef="c0" id="ixv-18218">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Post-retirement and post-employment benefits&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s subsidiaries in Taiwan adopted
the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#x201c;Act&#x201d;) in Taiwan. Such labor regulations
require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of the worker&#x2019;s
monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees&#x2019; salaries to the employees&#x2019;
pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts for such employee
benefits, which were expensed as incurred, were $2,566 and $3,302 for the three months ended September 30, 2023 and 2022, respectively,
and $7,825 and $9,948 for the nine months ended September 30, 2023 and 2022, respectively. Other than the above, the Company does not
provide any other post-retirement or post-employment benefits.&lt;/p&gt;</us-gaap:PostemploymentBenefitPlansPolicy>
    <abvc:LabourPensionFundPercentage contextRef="c0" decimals="2" id="ixv-18226" unitRef="pure">0.06</abvc:LabourPensionFundPercentage>
    <abvc:PercentageOfMonthlyContributions contextRef="c0" decimals="2" id="ixv-18227" unitRef="pure">0.06</abvc:PercentageOfMonthlyContributions>
    <us-gaap:DefinedBenefitPlanServiceCost contextRef="c11" decimals="0" id="ixv-18228" unitRef="usd">2566</us-gaap:DefinedBenefitPlanServiceCost>
    <us-gaap:DefinedBenefitPlanServiceCost contextRef="c12" decimals="0" id="ixv-18229" unitRef="usd">3302</us-gaap:DefinedBenefitPlanServiceCost>
    <us-gaap:DefinedBenefitPlanServiceCost contextRef="c0" decimals="0" id="ixv-18230" unitRef="usd">7825</us-gaap:DefinedBenefitPlanServiceCost>
    <us-gaap:DefinedBenefitPlanServiceCost contextRef="c13" decimals="0" id="ixv-18231" unitRef="usd">9948</us-gaap:DefinedBenefitPlanServiceCost>
    <us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="c0" id="ixv-18233">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Stock-based Compensation&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company measures expense associated with all
employee stock-based compensation awards using a fair value method and recognizes such expense in the unaudited consolidated financial
statements on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#x201c;Compensation-Stock
Compensation&#x201d;. Total employee stock-based compensation expenses were $0 and $0 for the three and nine months ended September 30,
2023 and 2022, respectively.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#x201c;Compensation-Stock Compensation&#x201d; and FASB ASC Topic 505-50 &#x201c;Equity-Based
Payments to Non-Employees&#x201d; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $817,740 and $225,740 for the three months ended September 30, 2023 and 2022, respectively.
Total non-employee stock-based compensation expenses were $1,409,969 and $5,143,483 for the nine months ended September 30, 2023 and 2022,
respectively.&lt;/p&gt;</us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy>
    <us-gaap:EmployeeBenefitsAndShareBasedCompensation contextRef="c0" decimals="0" id="ixv-18239" unitRef="usd">0</us-gaap:EmployeeBenefitsAndShareBasedCompensation>
    <us-gaap:EmployeeBenefitsAndShareBasedCompensation contextRef="c13" decimals="0" id="ixv-18240" unitRef="usd">0</us-gaap:EmployeeBenefitsAndShareBasedCompensation>
    <us-gaap:EmployeeBenefitsAndShareBasedCompensation contextRef="c11" decimals="0" id="ixv-18241" unitRef="usd">0</us-gaap:EmployeeBenefitsAndShareBasedCompensation>
    <us-gaap:EmployeeBenefitsAndShareBasedCompensation contextRef="c12" decimals="0" id="ixv-18242" unitRef="usd">0</us-gaap:EmployeeBenefitsAndShareBasedCompensation>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c11" decimals="0" id="ixv-18246" unitRef="usd">817740</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c12" decimals="0" id="ixv-18247" unitRef="usd">225740</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c0" decimals="0" id="ixv-18248" unitRef="usd">1409969</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c13" decimals="0" id="ixv-18249" unitRef="usd">5143483</us-gaap:AllocatedShareBasedCompensationExpense>
    <abvc:BeneficialConversionFeature contextRef="c0" id="ixv-18251">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Beneficial Conversion Feature&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.&lt;/p&gt;</abvc:BeneficialConversionFeature>
    <us-gaap:IncomeTaxPolicyTextBlock contextRef="c0" id="ixv-18260">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Income Taxes&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company accounts for income taxes using the
asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood of realization
of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary
differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax
purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire before the Company
is able to realize their benefits, or future deductibility is uncertain.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Under ASC 740, a tax position is recognized as
a benefit only if it is &#x201c;more likely than not&#x201d; that the tax position would be sustained in a tax examination, with a tax examination
being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether it is more-likely-than-not
that a tax position will be sustained upon examination, including the resolution of any related appeals or litigations based on the technical
merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount
of benefits recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than 50
percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition
threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that
no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the
threshold is no longer satisfied. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense
in the year incurred. No significant penalty or interest relating to income taxes has been incurred for the three and nine months ended
September 30, 2023 and 2022. GAAP also provides guidance on de-recognition, classification, interest and penalties, accounting in interim
periods, disclosures and transition.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On December 22, 2017, the SEC issued Staff Accounting
Bulletin (&#x201c;SAB 118&#x201d;), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a measurement
period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740.
In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting under ASC
740 is complete. To the extent that a company&#x2019;s accounting for certain income tax effects of the Tax Act is incomplete but it is
able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements. If a company
cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740 on the basis of
the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company is able to make reasonable
estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the final impact of the Tax Act
may differ from these estimates, due to, among other things, changes in our interpretations and assumptions, additional guidance that
may be issued by the I.R.S., and actions the Company may take. The Company is continuing to gather additional information to determine
the final impact.&lt;/p&gt;</us-gaap:IncomeTaxPolicyTextBlock>
    <abvc:DefinedBenefitPlanFundedPercentages contextRef="c0" decimals="2" id="ixv-18269" unitRef="pure">0.50</abvc:DefinedBenefitPlanFundedPercentages>
    <abvc:ValuationOfDeferredTaxAssetsPolicyTextBlock contextRef="c0" id="ixv-18288">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Valuation of Deferred Tax Assets&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;A valuation allowance is recorded to reduce the
Company&#x2019;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#x2019;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and results
in the period such determination was made.&lt;/p&gt;</abvc:ValuationOfDeferredTaxAssetsPolicyTextBlock>
    <us-gaap:EarningsPerSharePolicyTextBlock contextRef="c0" id="ixv-18295">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Loss Per Share of Common Stock&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company calculates net loss per share in accordance
with ASC Topic 260, &#x201c;Earnings per Share&#x201d;. Basic loss per share is computed by dividing the net loss by the weighted average
number of common stock outstanding during the period. Diluted loss per share is computed similar to basic loss per share except that the
denominator is increased to include the number of additional common stock that would have been outstanding if the potential common stock
equivalents had been issued and if the additional common stock were dilutive. Diluted earnings per share excludes all dilutive potential
shares if their effect is anti-dilutive.&lt;/p&gt;</us-gaap:EarningsPerSharePolicyTextBlock>
    <us-gaap:CommitmentsAndContingenciesPolicyTextBlock contextRef="c0" id="ixv-18302">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Commitments and Contingencies&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company has adopted ASC Topic 450 &#x201c;Contingencies&#x201d;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss contingencies
are accrued by a charge to income when information available before financial statements are issued or are available to be issued indicates
that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial statements and the amount
of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred. If a loss contingency
is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements when it is at least reasonably
possible that a material loss could be incurred.&lt;/p&gt;</us-gaap:CommitmentsAndContingenciesPolicyTextBlock>
    <us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock contextRef="c0" id="ixv-18309">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Foreign-currency Transactions&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;For the Company&#x2019;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#x201c;NTD&#x201d;) at the rates of exchange in effect when the transactions
occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency is converted into
New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income in the year of conversion
or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated at the prevailing exchange
rates and the resulting differences are charged to current income except for those foreign currencies denominated investments in shares
of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#x2019; Equity (Deficit).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock>
    <abvc:TranslationAdjustmentPolicyTextBlock contextRef="c0" id="ixv-18330">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Translation Adjustment&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The accounts of the Company&#x2019;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#x201c;NT$&#x201d;). Such financial statements
were translated into U.S. Dollars (&#x201c;$&#x201d; or &#x201c;USD&#x201d;) in accordance ASC 830, &#x201c;Foreign Currency Matters&#x201d;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, stockholder&#x2019;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders&#x2019;
equity (deficit).&lt;/p&gt;</abvc:TranslationAdjustmentPolicyTextBlock>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="c0" id="ixv-18337">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Recent Accounting Pronouncements&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In August 2020, the FASB issued ASU 2020-06, Debt
&#x2014; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#x2014;Contracts in Entity&#x2019;s Own Equity
(Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#x2019;s Own Equity (&#x201c;ASU 2020-06&#x201d;). ASU
2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#x2019;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The Company
is currently evaluating the impact that the standard will have on its unaudited consolidated financial statements.&lt;/p&gt;</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
    <us-gaap:CollaborativeArrangementDisclosureTextBlock contextRef="c0" id="ixv-18346">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;3. COLLABORATIVE AGREEMENTS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration:underline"&gt;Collaborative agreements with BHK, a related
part&lt;/span&gt;&lt;/b&gt;&lt;span style="text-decoration:underline"&gt;y&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;(i) On February 24, 2015, BioLite Taiwan and BioHopeKing
Corporation (the &#x201c;BHK&#x201d;) entered into a co-development agreement, (the &#x201c;BHK Co-Development Agreement&#x201d;), pursuant
to which it is collaborative with BHK to develop and commercialize BLI-1401-2 (Botanical Drug) Triple Negative Breast Cancer (TNBC) Combination
Therapy (BLI-1401-2 Products) in Asian countries excluding Japan for all related intellectual property rights, and has developed it for
medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50 between BHK and the Company. The
BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial sale of the Product in in Asia
excluding Japan.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On July 27, 2016, BioLite Taiwan and BHK agreed
to amend the payment terms of the milestone payment in an aggregate amount of $10 million based on the following schedule:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Upon the signing of the BHK
Co-Development Agreement: $1 million, or 10% of total payment&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Upon the first Investigational
New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or 10%
of total payment&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;At the completion of first
phase II clinical trial: $1 million, or 10% of total payment&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;At the initiation of phase
III of clinical trial research: $3 million, or 30% of total payment&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Upon the New Drug Application
(NDA) submission: $4 million, or 40% of total payment&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In December 2015, BHK has paid a non-refundable
upfront cash payment of $1 million, or 10% of $10,000,000, upon the signing of BHK Co-Development Agreement. The Company concluded that
the deliverables are considered separate units of accounting as the delivered items have value to the customer on a standalone basis and
recognized this cash receipt as collaboration revenue when all research, technical, and development data was delivered to BHK in 2015.
The receipt is for the compensation of past research efforts and contributions made by BioLite Taiwan before this collaborative agreement
was signed and it does not relate to any future commitments made by BioLite Taiwan and BHK in this collaborative agreement. In August
2016, the Company has received the second milestone payment of NT$31,649,000, approximately equivalent to $1 million, and recognized collaboration
revenue for the year ended December 31, 2016. As of the date of this report, the Company has not completed the first phase II clinical
trial.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In addition to the milestone payments, BioLite
Taiwan is entitled to receive royalty on 12% of BHK&#x2019;s net sales related to BLI-1401-2 Products. As of September 30, 2023 and December
31, 2022, the Company has not earned the royalty under the BHK Co-Development Agreement.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;(ii) On December 9, 2015, BioLite Taiwan entered
into another two collaborative agreements (the &#x201c;BHK Collaborative Agreements&#x201d;), pursuant to which it is collaborative with
BHK to co-develop and commercialize BLI-1005 for &#x201c;Targeting Major Depressive Disorder&#x201d; (BLI-1005 Products) and BLI-1006 for
&#x201c;Targeting Inflammatory Bowel Disease&#x201d; (BLI-1006 Products) in Asia excluding Japan for all related intellectual property rights,
and has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50 between
BHK and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial sale of
the Product in in Asia excluding Japan.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In 2015, the Company recognized the cash receipt
in a total of NT$50 million, approximately equivalent to $1.64 million, as collaboration revenue when all research, technical, and development
data was delivered to BHK. The Company concluded that the deliverables are considered separate units of accounting as the delivered items
have value to the customer on a standalone basis and recognized this payment as collaboration revenue when all research, technical, data
and development data was delivered to BHK. The cash receipt is for the compensation of past research efforts and contributions made by
BioLite Taiwan before this BHK Collaborative Agreements was signed and it does not relate to any future commitments made by BioLite Taiwan
and BHK in this BHK Collaborative Agreements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In addition to the total of NT$50 million, approximately
equivalent to $1.64 million, BioLite Taiwan is entitled to receive 50% of the future net licensing income or net sales profit. As of September
30, 2023 and December 31, 2022, the Company has not earned the royalty under the BHK Collaborative Agreements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration:underline"&gt;Co-Development agreement with Rgene Corporation,
a related party&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On May 26, 2017, BriVision entered into a co-development
agreement (the &#x201c;Co-Dev Agreement&#x201d;) with Rgene Corporation (the &#x201c;Rgene&#x201d;), a related party under common control
by controlling beneficiary shareholder of YuanGene Corporation and the Company (See Note 8). Pursuant to Co-Dev Agreement, BriVision and
Rgene agreed to co-develop and commercialize ABV-1507 HER2/neu Positive Breast Cancer Combination Therapy, ABV-1511 Pancreatic Cancer
Combination Therapy and ABV-1527 Ovary Cancer Combination Therapy. Under the terms of the Co-Dev Agreement, Rgene is required to pay the
Company $3,000,000 in cash or stock of Rgene with equivalent value by August 15, 2017. The payment is for the compensation of BriVision&#x2019;s
past research efforts and contributions made by BriVision before the Co-Dev Agreement was signed and it does not relate to any future
commitments made by BriVision and Rgene in this Co-Dev Agreement. In addition to $3,000,000, the Company is entitled to receive 50% of
the future net licensing income or net sales profit earned by Rgene, if any, and any development costs shall be equally shared by both
BriVision and Rgene.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On June 1, 2017, the Company has delivered all
research, technical, data and development data to Rgene. Since both Rgene and the Company are related parties and under common control
by a controlling beneficiary shareholder of YuanGene Corporation and the Company, the Company has recorded the full amount of $3,000,000
in connection with the Co-Dev Agreement as additional paid-in capital during the year ended December 31, 2017. During the year ended December
31, 2017, the Company has received $450,000 in cash. On December 24, 2018, the Company received the remaining balance of $2,550,000 in
the form of newly issued shares of Rgene&#x2019;s Common Stock, at the price of NT$50 (approximately equivalent to $1.64 per share), for
an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the year
ended December 31, 2018, the Company has recognized investment loss of $549. On December 31, 2018, the Company determined to fully write
off this investment based on the Company&#x2019;s assessment of the severity and duration of the impairment, and qualitative and quantitative
analysis of the operating performance of the investee, adverse changes in market conditions and the regulatory or economic environment,
changes in operating structure of Rgene, additional funding requirements, and Rgene&#x2019;s ability to remain in business. All projects
that have been initiated will be managed and supported by the Company and Rgene.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company and Rgene signed an amendment to the
Co-Dev Agreement on November 10, 2020, pursuant to which both parties agreed to delete AB-1507 HER2/neu Positive Breast Cancer Combination
Therapy and AB 1527 Ovary Cancer Combination Therapy and add ABV-1519 EGFR Positive Non-Small Cell Lung Cancer Combination Therapy and
ABV-1526 Large Intestine / Colon / Rectal Cancer Combination Therapy to the products to be co-developed and commercialized. Other provisions
of the Co-Dev Agreement remain in full force and effect.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On June 10, 2022, the Company expanded its co-development
partnership with Rgene. On that date, BioKey, ABVC has entered into a Clinical Development Service Agreement with Rgene to guide three
Rgene drug products, RGC-1501 for the treatment of Non-Small Cell Lung Cancer (NSCLC), RGC-1502 for the treatment of pancreatic cancer
and RGC 1503 for the treatment of colorectal cancer patients, through completion of Phase II clinical studies under the U.S. FDA IND regulatory
requirements. Under the terms of the new Services Agreement, BioKey is eligible to receive payments totaling $3.0 million over a 3-year
period with each payment amount to be determined by certain regulatory milestones obtained during the agreement period. The Service Agreement
shall remain in effect until the expiration date of the last patent and automatically renew for 5 more years unless terminated earlier
by either party with six months written notice. Either party may terminate the Service Agreement for cause by providing 30 days written
notice.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Through a series of transactions over the past
5 years, the Company and Rgene have co-developed the three drug products covered by the Service Agreement, which has resulted in the Company
owning 31.62% of Rgene.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;As part of the Rgene Studies, the Company agreed
to loan $1.0 million to Rgene, for which Rgene has provided the Company with a 5% working capital convertible loan (the &#x201c;Note&#x201d;).
If the Note is fully converted, the Company will own an additional 6.4% of Rgene. The Company is expected to receive the outstanding loan
from the related party by the 2023 Q4, either by cash or conversion of shares of Rgene. The Company may convert the Note at any time into
shares of Rgene&#x2019;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the stock
price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note. The
Note includes standard events of default, as well as a cross default provision pursuant to which a breach of the Service Agreement will
trigger an event of default under the Note if not cured after 5 business days of written notice regarding the breach is provided. Upon
an event of default, the outstanding principal and any accrued and unpaid interest shall be immediately due and payable.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Service Agreement shall remain in effect until
the expiration date of the last patent and automatically renew for 5 more years unless terminated earlier by either party with six months
written notice. Either party may terminate the Service Agreement for cause by providing 30 days written notice.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Rgene has further agreed, effective July 1, 2022,
to provide the Company with a seat on Rgene&#x2019;s Board of Directors until the loan is repaid in full. The Company has nominated Dr.
Jiang, its Chief Strategy Officer and Director to occupy that seat; Dr. Jiang is also one of the Company&#x2019;s largest shareholders,
owning 12.8% of the Company.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Rgene Studies is a related party transaction.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration:underline"&gt;Collaborative agreement with BioFirst Corporation,
a related party&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On July 24, 2017, BriVision entered into a collaborative
agreement (the &#x201c;BioFirst Collaborative Agreement&#x201d;) with BioFirst Corporation (&#x201c;BioFirst&#x201d;), pursuant to which BioFirst
granted the Company the global licensing right for medical use of the product (the &#x201c;Product&#x201d;): BFC-1401 Vitreous Substitute
for Vitrectomy. BioFirst is a related party to the Company because a controlling beneficiary shareholder of YuanGene Corporation and the
Company is one of the directors and Common Stock shareholders of BioFirst (See Note 8).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Pursuant to the BioFirst Collaborative Agreement,
the Company will co-develop and commercialize the Product with BioFirst and pay BioFirst in a total amount of $3,000,000 in cash or stock
of the Company before September 30, 2018. The amount of $3,000,000 is in connection with the compensation for BioFirst&#x2019;s past research
efforts and contributions made by BioFirst before the BioFirst Collaborative Agreement was signed and it does not relate to any future
commitments made by BioFirst and BriVision in this BioFirst Collaborative Agreement. In addition, the Company is entitled to receive 50%
of the future net licensing income or net sales profit, if any, and any development cost shall be equally shared by both BriVision and
BioFirst.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On September 25, 2017, BioFirst has delivered
all research, technical, data and development data to BriVision. The Company determined to fully expense the entire amount of $3,000,000
since currently the related licensing rights do not have alternative future uses. According to ASC 730-10-25-1, absent alternative future
uses the acquisition of product rights to be used in research and development activities must be charged to research and development expenses
immediately. Hence, the entire amount of $3,000,000 is fully expensed as research and development expense during the year ended December
31, 2017.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On June 30, 2019, BriVision entered into a Stock
Purchase Agreement (the &#x201c;Purchase Agreement&#x201d;) with BioFirst Corporation. Pursuant to the Purchase Agreement, the Company issued
428,571 shares of the Company&#x2019;s common stock to BioFirst in consideration for $3,000,000 owed by the Company to BioFirst (the &#x201c;Total
Payment&#x201d;) in connection with a certain collaborative agreement between the Company and BioFirst dated July 24, 2017 (the &#x201c;Collaborative
Agreement&#x201d;). Pursuant to the Collaborative Agreement, BioFirst granted the Company the global licensing right to co-develop BFC-1401
or ABV-1701 Vitreous Substitute for Vitrectomy for medical purposes in consideration for the Total Payment.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On August 5, 2019, BriVision entered into a second
Stock Purchase Agreement (&#x201c;Purchase Agreement 2&#x201d;) with BioFirst Corporation. Pursuant to Purchase Agreement 2, the Company
issued 414,702 shares of the Company&#x2019;s common stock to BioFirst in consideration for $2,902,911 owed by the Company to BioFirst
in connection with a loan provided to BriVision from BioFirst.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
November 4, 2020, the Company executed an amendment to the BioFirst Agreement with BioFirst to add ABV-2001 Intraocular Irrigation Solution
and ABV-2002 Corneal Storage Solution to the agreement. ABV-2002 is utilized during a corneal transplant procedure to replace a damaged
or diseased cornea while ABV-2001 has broader utilization during a variety of ocular procedures.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Initially
the Company will focus on ABV-2002, a solution utilized to store a donor cornea prior to either penetrating keratoplasty (full thickness
cornea transplant) or endothelial keratoplasty (back layer cornea transplant). ABV-2002 is a solution comprised of a specific poly amino
acid that protects ocular tissue from damage caused by external osmolarity exposure during pre-surgery storage. The specific polymer
in ABV-2002 can adjust osmolarity to maintain a range of 330 to 390 mOsM thereby permitting hydration within the corneal stroma during
the storage period. Stromal hydration results in (a) maintaining acceptable corneal transparency and (b) prevents donor cornea swelling.
ABV-2002 also contains an abundant phenolic phytochemical found in plant cell walls that provides antioxidant antibacterial properties
and neuroprotection.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Early
testing by BioFirst indicates that ABV-2002 may be more effective for protecting the cornea and retina during long-term storage than
other storage media available today and can be manufactured at lower cost. Further clinical development was put on hold due to the lack
of funding.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
addition, BioFirst was incorporated on November 7, 2006, focusing on the R&amp;amp;D, manufacturing, and sales of innovative patented pharmaceutical
products. The technology of BioFirst comes from the global exclusive licensing agreements BioFirst maintains with domestic R &amp;amp; D
institutions. Currently, BioFirst&#x2019;s main research and development product is the vitreous substitute (Vitargus&lt;sup&gt;&#xae;&lt;/sup&gt;),
licensed by the National Health Research Institutes. Vitargus is the world&#x2019;s first bio-degradable vitreous substitute and offers
a number of advantages over current vitreous substitutes by minimizing medical complications and reducing the need for additional surgeries.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Vitargus
has started the construction of a GMP factory in Hsinchu Biomedical Science Park, Taiwan, with the aim at building a production base
to supply the global market, and promote the construction of bio-degradable vitreous substitute manufacturing centers in Taiwan. Completion
of this factory would allow ABVC to manufacture Vitargus with world-class technology in a GMP certified pharmaceutical factory. BioFirst
is targeting to complete the construction in 2024.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
above-mentioned equity is before the reverse stock split in 2023.&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:CollaborativeArrangementDisclosureTextBlock>
    <abvc:MilestonePayments
      contextRef="c139"
      decimals="-6"
      id="ixv-18373"
      unitRef="usd">10000000</abvc:MilestonePayments>
    <us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement contextRef="c140" id="ixv-18379">&#x25cf;Upon the signing of the BHK
Co-Development Agreement: $1 million, or 10% of total payment
&#x25cf;Upon the first Investigational
New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or 10%
of total payment

&#x25cf;At the completion of first
phase II clinical trial: $1 million, or 10% of total payment

&#x25cf;At the initiation of phase
III of clinical trial research: $3 million, or 30% of total payment

&#x25cf;Upon the New Drug Application
(NDA) submission: $4 million, or 40% of total payment
</us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement>
    <abvc:UpfrontCashPayment
      contextRef="c141"
      decimals="-6"
      id="ixv-18422"
      unitRef="usd">1000000</abvc:UpfrontCashPayment>
    <abvc:PercentageOfPaymentsUnderCodevelopmentAgreement
      contextRef="c142"
      decimals="2"
      id="ixv-18423"
      unitRef="pure">0.10</abvc:PercentageOfPaymentsUnderCodevelopmentAgreement>
    <abvc:IssuanceOfStockValue contextRef="c142" decimals="0" id="ixv-18424" unitRef="usd">10000000</abvc:IssuanceOfStockValue>
    <abvc:MilestonePayments contextRef="c143" decimals="0" id="ixv-18425" unitRef="twd">31649000</abvc:MilestonePayments>
    <abvc:IssuanceOfStockValue
      contextRef="c143"
      decimals="-6"
      id="ixv-18426"
      unitRef="usd">1000000</abvc:IssuanceOfStockValue>
    <abvc:MilestonePaymentsRoyaltyPercentage contextRef="c0" decimals="2" id="ixv-18429" unitRef="pure">0.12</abvc:MilestonePaymentsRoyaltyPercentage>
    <abvc:CollaborativeAgreementsDescription contextRef="c140" id="ixv-18434">In 2015, the Company recognized the cash receipt
in a total of NT$50 million, approximately equivalent to $1.64 million, as collaboration revenue when all research, technical, and development
data was delivered to BHK.</abvc:CollaborativeAgreementsDescription>
    <abvc:CollaborativeAgreementsDescription contextRef="c0" id="ixv-18437">In addition to the total of NT$50 million, approximately
equivalent to $1.64 million, BioLite Taiwan is entitled to receive 50% of the future net licensing income or net sales profit.</abvc:CollaborativeAgreementsDescription>
    <us-gaap:PaymentsForParticipationLiabilities contextRef="c144" decimals="0" id="ixv-18445" unitRef="usd">3000000</us-gaap:PaymentsForParticipationLiabilities>
    <abvc:AdditionCashPayment contextRef="c145" decimals="0" id="ixv-18446" unitRef="usd">3000000</abvc:AdditionCashPayment>
    <abvc:PercentageOfPaymentsUnderCodevelopmentAgreement
      contextRef="c145"
      decimals="2"
      id="ixv-18447"
      unitRef="pure">0.50</abvc:PercentageOfPaymentsUnderCodevelopmentAgreement>
    <us-gaap:AdditionalPaidInCapitalCommonStock contextRef="c146" decimals="0" id="ixv-18450" unitRef="usd">3000000</us-gaap:AdditionalPaidInCapitalCommonStock>
    <abvc:AmountReceived contextRef="c146" decimals="0" id="ixv-18451" unitRef="usd">450000</abvc:AmountReceived>
    <abvc:CoDevAgreementDescription contextRef="c0" id="ixv-18452">the Company received the remaining balance of $2,550,000 in
the form of newly issued shares of Rgene&#x2019;s Common Stock, at the price of NT$50 (approximately equivalent to $1.64 per share), for
an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the year
ended December 31, 2018, the Company has recognized investment loss of $549.</abvc:CoDevAgreementDescription>
    <abvc:EligibleToReceivePayments
      contextRef="c147"
      decimals="-5"
      id="ixv-18471"
      unitRef="usd">3000000</abvc:EligibleToReceivePayments>
    <abvc:MilestoneRegulatoryPaymentAmountPeriod contextRef="c148" id="ixv-18472">P3Y</abvc:MilestoneRegulatoryPaymentAmountPeriod>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c149"
      decimals="4"
      id="ixv-18475"
      unitRef="pure">0.3162</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:LoansPayable contextRef="c1" decimals="-5" id="ixv-18478" unitRef="usd">1000000</us-gaap:LoansPayable>
    <abvc:WorkingCapitalConvertibleLoanPercentage contextRef="c0" decimals="2" id="ixv-18479" unitRef="pure">0.05</abvc:WorkingCapitalConvertibleLoanPercentage>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c150"
      decimals="3"
      id="ixv-18480"
      unitRef="pure">0.064</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:ConversionOfStockDescription contextRef="c0" id="ixv-18481">The Company may convert the Note at any time into
shares of Rgene&#x2019;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the stock
price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note.</us-gaap:ConversionOfStockDescription>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c151"
      decimals="3"
      id="ixv-18486"
      unitRef="pure">0.128</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <abvc:IssuanceOfStockValue contextRef="c152" decimals="0" id="ixv-18497" unitRef="usd">3000000</abvc:IssuanceOfStockValue>
    <us-gaap:PaymentsForParticipationLiabilities contextRef="c153" decimals="0" id="ixv-18498" unitRef="usd">3000000</us-gaap:PaymentsForParticipationLiabilities>
    <abvc:PercentageOfPaymentsUnderCodevelopmentAgreement
      contextRef="c153"
      decimals="2"
      id="ixv-18499"
      unitRef="pure">0.50</abvc:PercentageOfPaymentsUnderCodevelopmentAgreement>
    <us-gaap:CostOfGoodsAndServicesSold contextRef="c154" decimals="0" id="ixv-18502" unitRef="usd">3000000</us-gaap:CostOfGoodsAndServicesSold>
    <us-gaap:OtherResearchAndDevelopmentExpense contextRef="c155" decimals="0" id="ixv-18503" unitRef="usd">3000000</us-gaap:OtherResearchAndDevelopmentExpense>
    <us-gaap:SharesIssued
      contextRef="c156"
      decimals="0"
      id="ixv-18506"
      unitRef="shares">428571</us-gaap:SharesIssued>
    <abvc:AmountReceived contextRef="c156" decimals="0" id="ixv-18507" unitRef="usd">3000000</abvc:AmountReceived>
    <us-gaap:SharesIssued
      contextRef="c157"
      decimals="0"
      id="ixv-18510"
      unitRef="shares">414702</us-gaap:SharesIssued>
    <abvc:AmountReceived contextRef="c157" decimals="0" id="ixv-18511" unitRef="usd">2902911</abvc:AmountReceived>
    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="c0" id="ixv-18555">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;4.
PROPERTY AND EQUIPMENT&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Property
and equipment as of September 30, 2023 and December 31, 2022 are summarized as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;Land&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;344,522&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;361,193&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;Construction-in-Progress&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,400,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-261"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Buildings and leasehold improvements&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,221,105&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,226,687&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;Machinery and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,132,876&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,116,789&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Office equipment&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;166,027&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;173,766&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,264,530&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,878,435&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Less: accumulated depreciation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(3,310,594&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(3,304,457&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;Property and equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;7,953,936&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;573,978&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Construction-in-progress
consists of the property recently acquired in Chengdu, China. The Company entered into a cooperation agreement on August 14, 2023, with
Zhong Hui Lian He Ji Tuan, Ltd. (the &#x201c;Zhonghui&#x201d;). Pursuant thereto, the Company acquired 20% of the ownership of certain
property and a parcel of the land, with a view to jointly develop the property into a healthcare center for senior living, long-term
care, and medical care in the areas of ABVC&#x2019;s special interests, such as Ophthalmology, Oncology, and Central Nervous Systems.
The plan is to establish a base for the China market and global development of these interests.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
valuation of such property is US$37,000,000; based on the Company&#x2019;s 20% ownership, the Company acquired the value of US$7,400,000.
In exchange, the Company issued to Zhonghui an aggregate of 370,000 shares (the &#x201c;Shares&#x201d;) of common stock, at a per share
price of $20.0. The Shares are subject to a lock-up period of one year following the closing date of the transaction. In addition, the
parties agreed that, after one year following the closing of the transaction, if the market value of the Shares or the value of the Property
increases or decreases, the parties will negotiate in good faith to make reasonable adjustments.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
asset ownership certification is in the application process. However, the Company's ownership rights to the property and the associated
land parcel, or a suitable replacement property, are safeguarded under the terms of the cooperation agreement, which is legally binding
and enforceable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Construction-in-progress is planned to finish before the end of 2024.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Depreciation
expenses were $7,459 and $6,462 for three months ended September 30, 2023 and 2022, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Depreciation
expenses were $20,949 and $17,364 for nine months ended September 30, 2023 and 2022, respectively.&lt;/span&gt;&lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="c0" id="ixv-18562">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Property
and equipment as of September 30, 2023 and December 31, 2022 are summarized as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;Land&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;344,522&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;361,193&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;Construction-in-Progress&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,400,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-261"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Buildings and leasehold improvements&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,221,105&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,226,687&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;Machinery and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,132,876&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,116,789&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Office equipment&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;166,027&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;173,766&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,264,530&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,878,435&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Less: accumulated depreciation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(3,310,594&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(3,304,457&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;Property and equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;7,953,936&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;573,978&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c160" decimals="0" id="ixv-18591" unitRef="usd">344522</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c161" decimals="0" id="ixv-18596" unitRef="usd">361193</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c162" decimals="0" id="ixv-18603" unitRef="usd">7400000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c164" decimals="0" id="ixv-18615" unitRef="usd">2221105</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c165" decimals="0" id="ixv-18620" unitRef="usd">2226687</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c166" decimals="0" id="ixv-18627" unitRef="usd">1132876</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c167" decimals="0" id="ixv-18632" unitRef="usd">1116789</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c168" decimals="0" id="ixv-18639" unitRef="usd">166027</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c169" decimals="0" id="ixv-18644" unitRef="usd">173766</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c1" decimals="0" id="ixv-18651" unitRef="usd">11264530</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c2" decimals="0" id="ixv-18656" unitRef="usd">3878435</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="c1" decimals="0" id="ixv-18663" unitRef="usd">3310594</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="c2" decimals="0" id="ixv-18668" unitRef="usd">3304457</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:PropertyPlantAndEquipmentOtherNet contextRef="c1" decimals="0" id="ixv-18675" unitRef="usd">7953936</us-gaap:PropertyPlantAndEquipmentOtherNet>
    <us-gaap:PropertyPlantAndEquipmentOtherNet contextRef="c2" decimals="0" id="ixv-18680" unitRef="usd">573978</us-gaap:PropertyPlantAndEquipmentOtherNet>
    <us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction
      contextRef="c158"
      decimals="2"
      id="ixv-18701"
      unitRef="pure">0.20</us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction>
    <us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment contextRef="c1" decimals="0" id="ixv-18706" unitRef="usd">37000000</us-gaap:DeferredTaxAssetsPropertyPlantAndEquipment>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c159"
      decimals="2"
      id="ixv-18707"
      unitRef="pure">0.20</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:FairValueOfAssetsAcquired contextRef="c0" decimals="0" id="ixv-18708" unitRef="usd">7400000</us-gaap:FairValueOfAssetsAcquired>
    <us-gaap:CommonStockCapitalSharesReservedForFutureIssuance
      contextRef="c1"
      decimals="0"
      id="ixv-18709"
      unitRef="shares">370000</us-gaap:CommonStockCapitalSharesReservedForFutureIssuance>
    <us-gaap:SharePrice
      contextRef="c1"
      decimals="1"
      id="ixv-18710"
      unitRef="usdPershares">20</us-gaap:SharePrice>
    <us-gaap:DepreciationDepletionAndAmortization contextRef="c11" decimals="0" id="ixv-18723" unitRef="usd">7459</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization contextRef="c12" decimals="0" id="ixv-18724" unitRef="usd">6462</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization contextRef="c0" decimals="0" id="ixv-18729" unitRef="usd">20949</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization contextRef="c13" decimals="0" id="ixv-18730" unitRef="usd">17364</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:LongTermDebtTextBlock contextRef="c0" id="ixv-18735">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;5.
LONG-TERM INVESTMENTS&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
ownership percentages of each investee are listed as follows:&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Ownership percentage&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;September&#160;30,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;Accounting&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold"&gt;Name of related party&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;treatments&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;0.22&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;0.22&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: center"&gt;Cost Method&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Genepharm Biotech Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.92&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.92&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Cost Method&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;BioHopeKing Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8.03&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8.03&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Cost Method&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;BioFirst Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;23.53&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;21.77&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Equity&#160;Method&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Rgene Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28.85&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28.85&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Equity Method&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
extent the investee relies on the company for its business are summarized as follows:&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: black 1.5pt solid; width: 35%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Name of
    related party&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; width: 63%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;The extent
    the investee relies on the Company for its business &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;No specific business relationship&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Genepharm Biotech Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;No specific business relationship&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Collaborating with the Company to develop and commercialize drugs&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Loaned from investee and provides research and development support service&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Collaborating with the Company to develop and commercialize drugs&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(3)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Long-term
investment mainly consists of the following:&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Non-marketable Cost Method Investments, net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;6,838&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;7,169&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Genepharm Biotech Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20,876&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;21,887&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;BioHopeKing Corporation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;775,491&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;813,014&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Sub total&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;803,205&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;842,070&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Equity Method Investments, net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;BioFirst Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,874,190&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-262"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Rgene Corporation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-263"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-264"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,677,395&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;842,070&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(a)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst
Corporation (the &#x201c;BioFirst&#x201d;):&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company holds an equity interest in BioFirst Corporation, accounting for its equity interest using the equity method to accounts for
its equity investment as prescribed in ASC 323, Investments&#x2014;Equity Method and Joint Ventures (&#x201c;ASC 323&#x201d;). Equity method
adjustments include the Company&#x2019;s proportionate share of investee&#x2019;s income or loss and other adjustments required by the
equity method. As of September 30, 2023 and December 31, 2022, the Company owns 23.53% and 21.77% common stock shares of BioFirst, respectively.
The Company made a prepayment for equity investment in BioFirst to purchase additional 317,000 shares to be issued by BioFirst in the
aggregate amount of $618,150, recorded as prepayment for long-term investments as of December 31, 2022. On July 19, 2023, the Company
successfully completed the registration process for this Investment. The initial prepayment amounted to $589,620, transferred into 317,000
shares. In addition, The Company also converted a loan of $1,284,570 into 677,450 shares of BioFirst.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Summarized
financial information for the Company&#x2019;s equity method investee, BioFirst, is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Balance
Sheets&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September&#160;30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Current Assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,690,060&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,543,152&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Non-current Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;651,221&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;739,472&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Current Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,236,708&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,663,051&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Non-current Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;366,634&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;103,447&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Stockholders&#x2019; Equity (Deficit)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(262,061&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(483,874&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Statement
of Operations&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Nine months Ended&lt;br/&gt; September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Net sales&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;739&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;23,079&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Gross profit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;291&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,747&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Net loss&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(986,181&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(993,643&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Share of losses from investments accounted for using the equity method&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-265"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-266"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(b)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene
Corporation (the &#x201c;Rgene&#x201d;)&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Both
Rgene and the Company are under common control by Dr. Tsung-Shann Jiang, the CEO and Chairman of the BioLite Inc. Since Dr. Tsung-Shann
Jiang is able to exercise significant influence, but not control, over the Rgene, the Company determined to use the equity method to
account for its equity investment as prescribed in ASC 323, Investments&#x2014;Equity Method and Joint Ventures (&#x201c;ASC 323&#x201d;).
Equity method adjustments include the Company&#x2019;s proportionate share of investee&#x2019;s income or loss and other adjustments required
by the equity method. As of September 30, 2023 and December 31, 2022, the Company owns 28.85% and 28.85% Common Stock shares of Rgene,
respectively. On March 31, 2023, Dr. Tsung-Shann Jiang has been elected to become the Chairman of Rgene.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Summarized
financial information for the Company&#x2019;s equity method investee, Rgene, is as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Balance
Sheets&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Current Assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;56,091&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;68,302&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Non-current Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;239,594&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;303,893&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Current Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,407,204&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,478,868&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Non-current Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,465&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,441&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Shareholders&#x2019; Deficit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,112,984&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,109,114&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Statement
of Operations&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Nine months Ended&lt;br/&gt; September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Net sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-267"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-268"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Gross Profit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-269"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-270"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Net loss&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(231,445&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(450,995&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Share of loss from investments accounted for using the equity method&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-271"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-272"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(4)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Disposition
of long-term investment&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;During
the nine months ended September 30, 2023 and 2022, there is no disposition of long-term investment.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(5)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Losses
on Equity Investments&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
components of losses on equity investments for each period were as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 11pt; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td colspan="5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Nine months Ended&lt;br/&gt;
 September&#160;30,&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 11pt; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center; font-size: 11pt"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td colspan="5" style="font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(Unaudited)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Share of equity method investee losses&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-273"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-274"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:LongTermDebtTextBlock>
    <abvc:ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks contextRef="c0" id="ixv-18747">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
ownership percentages of each investee are listed as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Ownership percentage&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;September&#160;30,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;Accounting&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold"&gt;Name of related party&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;treatments&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;0.22&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;0.22&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: center"&gt;Cost Method&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Genepharm Biotech Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.92&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.92&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Cost Method&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;BioHopeKing Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8.03&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8.03&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Cost Method&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;BioFirst Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;23.53&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;21.77&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Equity&#160;Method&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Rgene Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28.85&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28.85&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Equity Method&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;</abvc:ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c173"
      decimals="4"
      id="ixv-18785"
      unitRef="pure">0.0022</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c174"
      decimals="4"
      id="ixv-18790"
      unitRef="pure">0.0022</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentAdditionalInformation contextRef="c175" id="ixv-18794">Cost Method</us-gaap:EquityMethodInvestmentAdditionalInformation>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c176"
      decimals="4"
      id="ixv-18800"
      unitRef="pure">0.0092</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c177"
      decimals="4"
      id="ixv-18805"
      unitRef="pure">0.0092</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentAdditionalInformation contextRef="c178" id="ixv-18809">Cost Method</us-gaap:EquityMethodInvestmentAdditionalInformation>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c179"
      decimals="4"
      id="ixv-18815"
      unitRef="pure">0.0803</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c180"
      decimals="4"
      id="ixv-18820"
      unitRef="pure">0.0803</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentAdditionalInformation contextRef="c181" id="ixv-18824">Cost Method</us-gaap:EquityMethodInvestmentAdditionalInformation>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c182"
      decimals="4"
      id="ixv-18830"
      unitRef="pure">0.2353</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c183"
      decimals="4"
      id="ixv-18835"
      unitRef="pure">0.2177</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentAdditionalInformation contextRef="c184" id="ixv-18839">Equity&#160;Method</us-gaap:EquityMethodInvestmentAdditionalInformation>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c185"
      decimals="4"
      id="ixv-18845"
      unitRef="pure">0.2885</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c186"
      decimals="4"
      id="ixv-18850"
      unitRef="pure">0.2885</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:EquityMethodInvestmentAdditionalInformation contextRef="c187" id="ixv-18854">Equity Method</us-gaap:EquityMethodInvestmentAdditionalInformation>
    <abvc:ScheduleOfExtentInvesteeReliesTableTextBlock contextRef="c0" id="ixv-18878">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
extent the investee relies on the company for its business are summarized as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: black 1.5pt solid; width: 35%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Name of
    related party&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; width: 63%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;The extent
    the investee relies on the Company for its business &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;No specific business relationship&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Genepharm Biotech Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;No specific business relationship&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Collaborating with the Company to develop and commercialize drugs&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Loaned from investee and provides research and development support service&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Collaborating with the Company to develop and commercialize drugs&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</abvc:ScheduleOfExtentInvesteeReliesTableTextBlock>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c188" id="ixv-18899">No specific business relationship</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c189" id="ixv-18907">No specific business relationship</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c190" id="ixv-18915">Collaborating with the Company to develop and commercialize drugs</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c191" id="ixv-18923">Loaned from investee and provides research and development support service</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c192" id="ixv-18931">Collaborating with the Company to develop and commercialize drugs</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <abvc:ScheduleOfLongTermInvestmentTableTextBlock contextRef="c0" id="ixv-18942">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Long-term
investment mainly consists of the following:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Non-marketable Cost Method Investments, net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;6,838&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;7,169&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Genepharm Biotech Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20,876&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;21,887&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;BioHopeKing Corporation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;775,491&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;813,014&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Sub total&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;803,205&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;842,070&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Equity Method Investments, net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;BioFirst Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,874,190&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-262"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Rgene Corporation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-263"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-264"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,677,395&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;842,070&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</abvc:ScheduleOfLongTermInvestmentTableTextBlock>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c193" decimals="0" id="ixv-18980" unitRef="usd">6838</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c194" decimals="0" id="ixv-18985" unitRef="usd">7169</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c195" decimals="0" id="ixv-18992" unitRef="usd">20876</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c196" decimals="0" id="ixv-18997" unitRef="usd">21887</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c197" decimals="0" id="ixv-19004" unitRef="usd">775491</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c198" decimals="0" id="ixv-19009" unitRef="usd">813014</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c1" decimals="0" id="ixv-19016" unitRef="usd">803205</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c2" decimals="0" id="ixv-19021" unitRef="usd">842070</abvc:NonmarketableCostMethodInvestmentsNet>
    <us-gaap:EquityMethodInvestments contextRef="c199" decimals="0" id="ixv-19038" unitRef="usd">1874190</us-gaap:EquityMethodInvestments>
    <us-gaap:EquityMethodInvestments contextRef="c1" decimals="0" id="ixv-19062" unitRef="usd">2677395</us-gaap:EquityMethodInvestments>
    <us-gaap:EquityMethodInvestments contextRef="c2" decimals="0" id="ixv-19067" unitRef="usd">842070</us-gaap:EquityMethodInvestments>
    <us-gaap:VariableInterestEntityOwnershipPercentage
      contextRef="c170"
      decimals="4"
      id="ixv-19082"
      unitRef="pure">0.2353</us-gaap:VariableInterestEntityOwnershipPercentage>
    <us-gaap:VariableInterestEntityOwnershipPercentage
      contextRef="c171"
      decimals="4"
      id="ixv-19083"
      unitRef="pure">0.2177</us-gaap:VariableInterestEntityOwnershipPercentage>
    <us-gaap:StockIssuedDuringPeriodSharesPurchaseOfAssets
      contextRef="c170"
      decimals="0"
      id="ixv-19084"
      unitRef="shares">317000</us-gaap:StockIssuedDuringPeriodSharesPurchaseOfAssets>
    <us-gaap:TemporaryEquityAggregateAmountOfRedemptionRequirement contextRef="c2" decimals="0" id="ixv-19085" unitRef="usd">618150</us-gaap:TemporaryEquityAggregateAmountOfRedemptionRequirement>
    <us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets contextRef="c172" decimals="0" id="ixv-19086" unitRef="usd">589620</us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets>
    <us-gaap:StockIssuedDuringPeriodSharesPurchaseOfAssets
      contextRef="c172"
      decimals="0"
      id="ixv-19087"
      unitRef="shares">317000</us-gaap:StockIssuedDuringPeriodSharesPurchaseOfAssets>
    <us-gaap:DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal contextRef="c170" decimals="0" id="ixv-19088" unitRef="usd">1284570</us-gaap:DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal>
    <abvc:ConvertedALoanIntoShares
      contextRef="c170"
      decimals="0"
      id="ixv-19089"
      unitRef="shares">677450</abvc:ConvertedALoanIntoShares>
    <srt:ScheduleOfCondensedBalanceSheetTableTextBlock contextRef="c0" id="ixv-19100">Balance
Sheet&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September&#160;30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Current Assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,690,060&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,543,152&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Non-current Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;651,221&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;739,472&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Current Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,236,708&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,663,051&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Non-current Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;366,634&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;103,447&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Stockholders&#x2019; Equity (Deficit)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(262,061&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(483,874&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Current Assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;56,091&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;68,302&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Non-current Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;239,594&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;303,893&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Current Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,407,204&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,478,868&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Non-current Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,465&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,441&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Shareholders&#x2019; Deficit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,112,984&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,109,114&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</srt:ScheduleOfCondensedBalanceSheetTableTextBlock>
    <us-gaap:AssetsCurrent contextRef="c203" decimals="0" id="ixv-19128" unitRef="usd">1690060</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="c204" decimals="0" id="ixv-19133" unitRef="usd">1543152</us-gaap:AssetsCurrent>
    <us-gaap:AssetsNoncurrent contextRef="c203" decimals="0" id="ixv-19140" unitRef="usd">651221</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent contextRef="c204" decimals="0" id="ixv-19145" unitRef="usd">739472</us-gaap:AssetsNoncurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c203" decimals="0" id="ixv-19152" unitRef="usd">2236708</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c204" decimals="0" id="ixv-19157" unitRef="usd">2663051</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesNoncurrent contextRef="c203" decimals="0" id="ixv-19164" unitRef="usd">366634</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent contextRef="c204" decimals="0" id="ixv-19169" unitRef="usd">103447</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:StockholdersEquityOther contextRef="c205" decimals="0" id="ixv-19176" unitRef="usd">-262061</us-gaap:StockholdersEquityOther>
    <us-gaap:StockholdersEquityOther contextRef="c206" decimals="0" id="ixv-19181" unitRef="usd">-483874</us-gaap:StockholdersEquityOther>
    <srt:ScheduleOfCondensedIncomeStatementTableTextBlock contextRef="c0" id="ixv-19201">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;i&gt;Statement
of Operations&lt;/i&gt;&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Nine months Ended&lt;br/&gt; September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Net sales&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;739&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;23,079&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Gross profit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;291&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,747&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Net loss&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(986,181&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(993,643&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Share of losses from investments accounted for using the equity method&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-265"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-266"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Nine months Ended&lt;br/&gt; September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Net sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-267"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-268"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Gross Profit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-269"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-270"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Net loss&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(231,445&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(450,995&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Share of loss from investments accounted for using the equity method&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-271"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-272"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</srt:ScheduleOfCondensedIncomeStatementTableTextBlock>
    <us-gaap:GainLossOnSalesOfLoansNet contextRef="c211" decimals="0" id="ixv-19232" unitRef="usd">739</us-gaap:GainLossOnSalesOfLoansNet>
    <us-gaap:GainLossOnSalesOfLoansNet contextRef="c212" decimals="0" id="ixv-19237" unitRef="usd">23079</us-gaap:GainLossOnSalesOfLoansNet>
    <us-gaap:GrossProfit contextRef="c211" decimals="0" id="ixv-19244" unitRef="usd">291</us-gaap:GrossProfit>
    <us-gaap:GrossProfit contextRef="c212" decimals="0" id="ixv-19249" unitRef="usd">5747</us-gaap:GrossProfit>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c211" decimals="0" id="ixv-19256" unitRef="usd">-986181</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c212" decimals="0" id="ixv-19261" unitRef="usd">-993643</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent contextRef="c0" decimals="4" id="ixv-19288" unitRef="pure">0.2885</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent contextRef="c14" decimals="4" id="ixv-19289" unitRef="pure">0.2885</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent>
    <us-gaap:AssetsCurrent contextRef="c207" decimals="0" id="ixv-19326" unitRef="usd">56091</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="c208" decimals="0" id="ixv-19331" unitRef="usd">68302</us-gaap:AssetsCurrent>
    <us-gaap:AssetsNoncurrent contextRef="c207" decimals="0" id="ixv-19338" unitRef="usd">239594</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent contextRef="c208" decimals="0" id="ixv-19343" unitRef="usd">303893</us-gaap:AssetsNoncurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c207" decimals="0" id="ixv-19350" unitRef="usd">2407204</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c208" decimals="0" id="ixv-19355" unitRef="usd">2478868</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesNoncurrent contextRef="c207" decimals="0" id="ixv-19362" unitRef="usd">1465</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent contextRef="c208" decimals="0" id="ixv-19367" unitRef="usd">2441</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:StockholdersEquityOther contextRef="c209" decimals="0" id="ixv-19374" unitRef="usd">-2112984</us-gaap:StockholdersEquityOther>
    <us-gaap:StockholdersEquityOther contextRef="c210" decimals="0" id="ixv-19379" unitRef="usd">-2109114</us-gaap:StockholdersEquityOther>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c213" decimals="0" id="ixv-19438" unitRef="usd">-231445</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c214" decimals="0" id="ixv-19443" unitRef="usd">-450995</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:EquityMethodInvestmentsTextBlock contextRef="c0" id="ixv-19498">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
components of losses on equity investments for each period were as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 11pt; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td colspan="5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Nine months Ended&lt;br/&gt;
 September&#160;30,&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 11pt; text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center; font-size: 11pt"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td colspan="5" style="font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(Unaudited)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Share of equity method investee losses&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-273"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-274"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:EquityMethodInvestmentsTextBlock>
    <abvc:ConvertibleNotesPayableTextBlock contextRef="c0" id="ixv-19547">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;6.
CONVERTIBLE NOTES PAYABLE&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
February 23, 2023, the Company entered into a securities purchase agreement (the &#x201c;Lind Securities Purchase Agreement&#x201d;) with
Lind Global Fund II, LP (&#x201c;Lind&#x201d;), pursuant to which the Company issued Lind a secured, convertible note in the principal
amount of $3,704,167 (the &#x201c;Lind Offering&#x201d;), for a purchase price of $3,175,000 (the &#x201c;Lind Note&#x201d;), that is convertible
into shares of the Company&#x2019;s common stock at an initial conversion price of $1.05 per share, subject to adjustment (the &#x201c;Note
Shares&#x201d;). The Company also issued Lind a common stock purchase warrant (the &#x201c;Lind Warrant&#x201d;) to purchase up to 5,291,667
shares of the Company&#x2019;s common stock at an initial exercise price of $1.05 per share, subject to adjustment (each, a &#x201c;Warrant
Share,&#x201d; together with the Note, Note Shares and Warrants, the &#x201c;Lind Securities&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Beginning
with the date that is six months from the issuance date of the Lind Note and on each one (1) month anniversary thereafter, the Company
shall pay Lind an amount equal to $308,650.58, until the outstanding principal amount of the Lind Note has been paid in full prior to
or on the Maturity Date or, if earlier, upon acceleration, conversion or redemption of the Lind Note in accordance with the terms thereof
(the &#x201c;Monthly Payments&#x201d;). At the Company&#x2019;s discretion, the Monthly Payments shall be made in (i) cash, (ii) shares
of the Company&#x2019;s common stock, or (iii) a combination of cash and Shares; if made in shares, the number of shares shall be determined
by dividing (x) the principal amount being paid in shares by (y) 90% of the average of the 5 lowest daily VWAPs during the 20 trading
days prior to the applicable payment date. The Lind Notes sets forth certain conditions that must be satisfied before the Company may
make any Monthly Payments in shares of common stock. If the Company makes a Monthly Payment in cash, the Company must also pay Lind a
cash premium of 5% of such Monthly Payment.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upon
the occurrence of any Event of Default (as defined in the Lind Note), the Company must pay Lind an amount equal to 120% of the then outstanding
principal amount of the Lind Note (the &#x201c;Mandatory Default Amount&#x201d;), in addition to any other remedies under the Note or the
other Transaction Documents. The Company and Lind entered into a letter agreement on September 12, 2023, pursuant to which the Mandatory
Default Amount was reduced to 115% of the then outstanding principal amount of the Lind Note; pursuant to the letter agreement, Lind
also agreed to waive any default associated with the Company&#x2019;s market capitalization being below $12.5 million for 10 consecutive
days through February 23, 2024, but retained its right to convert its Note. In addition, if the Company is unable to increase its market
capitalization and is unable to obtain a further waiver or amendment to the Lind Note, then the Company could experience an event of
default under the Lind Note, which could have a material adverse effect on the Company&#x2019;s liquidity, financial condition, and results
of operations. The Company cannot make any assurances regarding the likelihood, certainty, or exact timing of the Company&#x2019;s ability
to increase its market capitalization, as such metric is not within the immediate control of the Company and depends on a variety of
factors outside the Company&#x2019;s control. &#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Lind Warrant may be exercised via cashless exercise.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;During
July 2023, the warrant exercise price was reset to $3.5 in accordance to the issuance of common stock in relation to securities purchase
agreement on July 2023.&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of September 30, 2023 and December 31, 2022, the aggregate carrying values of the convertible debentures were $1,654,004 and $0, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Total
interest expenses in connection with the above convertible note payable were $1,323,032 and $0 for the nine months ended September 30,
2023 and 2022, respectively.&lt;/span&gt;&lt;/p&gt;</abvc:ConvertibleNotesPayableTextBlock>
    <us-gaap:DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal contextRef="c215" decimals="0" id="ixv-19555" unitRef="usd">3704167</us-gaap:DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal>
    <us-gaap:PaymentsForPreviousAcquisition contextRef="c216" decimals="0" id="ixv-19556" unitRef="usd">3175000</us-gaap:PaymentsForPreviousAcquisition>
    <us-gaap:PreferredStockConvertibleConversionPrice
      contextRef="c217"
      decimals="2"
      id="ixv-19557"
      unitRef="usdPershares">1.05</us-gaap:PreferredStockConvertibleConversionPrice>
    <us-gaap:SharesIssued
      contextRef="c217"
      decimals="0"
      id="ixv-19558"
      unitRef="shares">5291667</us-gaap:SharesIssued>
    <us-gaap:DeferredCompensationArrangementWithIndividualExercisePrice
      contextRef="c216"
      decimals="2"
      id="ixv-19559"
      unitRef="usdPershares">1.05</us-gaap:DeferredCompensationArrangementWithIndividualExercisePrice>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c218" decimals="2" id="ixv-19564" unitRef="usd">308650.58</us-gaap:DebtInstrumentFaceAmount>
    <abvc:PercentageOfAverageAmount contextRef="c0" decimals="2" id="ixv-19565" unitRef="pure">0.90</abvc:PercentageOfAverageAmount>
    <abvc:PercentageOfCashPermium contextRef="c0" decimals="2" id="ixv-19566" unitRef="pure">0.05</abvc:PercentageOfCashPermium>
    <abvc:PercentageOfOutstandingPrincipalAmount
      contextRef="c219"
      decimals="2"
      id="ixv-19571"
      unitRef="pure">1.20</abvc:PercentageOfOutstandingPrincipalAmount>
    <abvc:PercentageOfOutstandingPrincipalAmount
      contextRef="c220"
      decimals="2"
      id="ixv-19572"
      unitRef="pure">1.15</abvc:PercentageOfOutstandingPrincipalAmount>
    <us-gaap:GeneralPartnersCapitalAccount
      contextRef="c221"
      decimals="-5"
      id="ixv-19573"
      unitRef="usd">12500000</us-gaap:GeneralPartnersCapitalAccount>
    <us-gaap:WarrantExercisePriceIncrease
      contextRef="c222"
      decimals="1"
      id="ixv-19582"
      unitRef="usdPershares">3.5</us-gaap:WarrantExercisePriceIncrease>
    <us-gaap:ConvertibleDebt contextRef="c218" decimals="0" id="ixv-19587" unitRef="usd">1654004</us-gaap:ConvertibleDebt>
    <us-gaap:ConvertibleDebt contextRef="c223" decimals="0" id="ixv-19588" unitRef="usd">0</us-gaap:ConvertibleDebt>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest contextRef="c224" decimals="0" id="ixv-19589" unitRef="usd">0</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:ConvertibleNotesPayable contextRef="c225" decimals="0" id="ixv-19594" unitRef="usd">1323032</us-gaap:ConvertibleNotesPayable>
    <us-gaap:ConvertibleNotesPayable contextRef="c226" decimals="0" id="ixv-19595" unitRef="usd">0</us-gaap:ConvertibleNotesPayable>
    <us-gaap:DebtDisclosureTextBlock contextRef="c0" id="ixv-19612">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;7.
BANK LOANS&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Short-term
bank loan consists of the following:&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;September&#160;30,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;Cathay United Bank&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;232,500&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;243,750&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;CTBC Bank&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;620,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;650,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Cathay Bank&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-275"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,000,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;852,500&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,893,750&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration:underline"&gt;Cathay
United Bank&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
June 28, 2016, BioLite Taiwan and Cathay United Bank entered into a one-year bank loan agreement (the &#x201c;Cathay United Loan Agreement&#x201d;)
in a credit limit amount of NT$7,500,000, equivalent to $232,500. The term started June 28, 2016 with maturity date at June 28, 2017.
The loan balance bears interest at a floating rate of prime rate plus 1.15%. The prime rate is based on term deposit saving interest
rate of Cathay United Bank. The Company renews the agreement with the bank every year. On September 6, 2022, BioLite Taiwan extended
the Cathay United Loan Agreement with the same principal amount of NT$7,500,000, equivalent to $232,500 for one year, which is due on
September 6, 2023. On September 6, 2023, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal amount of NT$7,500,000,
equivalent to $232,500 for one year, which is due on September 6, 2024. As of September 30, 2023 and December 31, 2022, the effective
interest rates per annum was 2.85% and 2.67%, respectively. The loan is collateralized by the building and improvement of BioLite Taiwan,
and is also personal guaranteed by the Company&#x2019;s chairman.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Interest
expenses were $1,742 and $1,604 for the three months ended September 30, 2023 and 2022, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Interest
expenses were $5,136 and $4,401 for the nine months ended September 30, 2023 and 2022, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration:underline"&gt;CTBC
Bank&lt;/span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
June 12, 2017 and July 19, 2017, BioLite Taiwan and CTBC Bank entered into two short-term saving secured bank loan agreements (the &#x201c;CTBC
Loan Agreements&#x201d;) in a credit limit amount of NT$10,000,000, equivalent to $310,000, and NT$10,000,000, equivalent to $310,000,
respectively. Both two loans with the same maturity date at January 19, 2018. In February 2018, BioLite Taiwan combined two loans and
extended the loan contract with CTBC for one year. The Company renews the agreement with the bank every year. The loan balances bear
interest at a fixed rate of 2.5% per annum. The loan is secured by the money deposited in a savings account with the CTBC Bank. This
loan was also personal guaranteed by the Company&#x2019;s chairman and BioFirst. During the year ended December 31, 2020, BioLite Taiwan
has opened a TCD account with CTBC bank to guarantee the loan going forward.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Interest
expenses were $3,752 and $3,289 for the three months ended September 30, 2023 and 2022, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Interest
expenses were $11,681 and $9,002 for the nine months ended September 30, 2023 and 2022, respectively.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration:underline"&gt;Cathay
Bank&lt;/span&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
January 21, 2019, the Company received a loan in the amount of $500,000 from Cathay Bank (the &#x201c;Bank&#x201d;) pursuant to a business
loan agreement (the &#x201c;Loan Agreement&#x201d;) entered by and between the Company and Bank on January 8, 2019 and a promissory note
(the &#x201c;Note&#x201d;) executed by the Company on the same day. The Loan Agreement provides for a revolving line of credit in the principal
amount of $1,000,000 with a maturity date (the &#x201c;Maturity Date&#x201d;) of January 1, 2020. The Note executed in connection with
the Loan Agreement bears an interest rate (the &#x201c;Regular Interest Rate&#x201d;) equal to the sum of one percent (1%) and the prime
rate as published in the Wall Street Journal (the &#x201c;Index&#x201d;) and the accrued interest shall become payable each month from
February 1, 2019. Pursuant to the Note, the Company shall pay the entire outstanding principal plus accrued unpaid interest on the Maturity
Date and may prepay portion or all of the Note before the Maturity Date without penalty. If the Company defaults on the Note, the default
interest rate shall become five percent (5%) plus the Regular Interest Rate.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
connection with the Note and Loan Agreement, on January 8, 2019, each of Dr. Tsung Shann Jiang and Dr. George Lee, executed a commercial
guaranty (the &#x201c;Guaranty&#x201d;) to guaranty the loans for the Company pursuant to the Loan Agreement and Note, severally and individually,
in the amount not exceeding $500,000 each until the entire Note plus interest are fully paid and satisfied. Dr. Tsung Shann Jiang is
the Chairman and Chief Executive Officer of BioLite Holding, Inc. and Dr. George Lee serves as the Chairman of the board of directors
of BioKey. On December 29, 2020, the Company entered into a new loan extension agreement and assignment of deposit account with the Bank,
which allowed Dr. Tsung Shann Jiang and Dr. George Lee to be removed as guarantees from the list of Guaranty.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
addition, on January 8, 2019, each of the Company and BioKey, a wholly-owned subsidiary of the Company, signed a commercial security
agreement (the &#x201c;Security Agreement&#x201d;) to secure the loans under the Loan Agreement and the Note. Pursuant to the Security
Agreements, each of the Company and BioKey (each, a &#x201c;Grantor&#x201d;, and collectively, the &#x201c;Grantors&#x201d;) granted security
interest in the collaterals as defined therein, comprised of almost all of the assets of each Grantor, to secure such loans for the benefit
of the Bank. On June 30, 2020, the Company extended the Loan Agreement with the same term for seven months, which is due on October 31,
2020. On April 8, 2020 and October 3, 2020, the Company repaid an aggregated principal amount of $350,000. On December 3, 2020, the Company
renewed the Loan Agreement with the principal amount of $650,000 for ten months, which is due on October 31, 2021. On October 31, 2021,
the Company renewed the Loan Agreement with the principal amount of $650,000 for twelve months, which is due on October 30, 2022. On
September 24, 2021, the Cathay Bank has increased the line of credit to $1,000,000 from $650,000. The Loan Agreement was further extended
and due on December 31, 2022. The outstanding loan balance was $1,000,000 as of December 31, 2022. On February 23, 2023, the bank loan
from Cathay Bank was fully repaid. As of September 30, 2023 and December 31, 2022, the effective interest rates per annum was 0% and
8%, respectively and the outstanding loan balance were $0 and $1,000,000.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Interest
expenses were $0 and $12,446 for the three months ended September 30, 2023 and 2022, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Interest
expenses were $10,209 and $28,109 for the nine months ended September 30, 2023 and 2022, respectively.&lt;/span&gt;&lt;/p&gt;</us-gaap:DebtDisclosureTextBlock>
    <us-gaap:ScheduleOfShortTermDebtTextBlock contextRef="c0" id="ixv-19624">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Short-term
bank loan consists of the following:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;September&#160;30,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;Cathay United Bank&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;232,500&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;243,750&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;CTBC Bank&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;620,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;650,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Cathay Bank&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-275"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,000,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;852,500&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,893,750&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfShortTermDebtTextBlock>
    <us-gaap:ShortTermBorrowings contextRef="c262" decimals="0" id="ixv-19659" unitRef="usd">232500</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c263" decimals="0" id="ixv-19664" unitRef="usd">243750</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c264" decimals="0" id="ixv-19671" unitRef="usd">620000</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c265" decimals="0" id="ixv-19676" unitRef="usd">650000</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c258" decimals="0" id="ixv-19688" unitRef="usd">1000000</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c1" decimals="0" id="ixv-19695" unitRef="usd">852500</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c2" decimals="0" id="ixv-19700" unitRef="usd">1893750</us-gaap:ShortTermBorrowings>
    <us-gaap:DebtInstrumentRepurchasedFaceAmount contextRef="c227" decimals="0" id="ixv-19711" unitRef="twd">7500000</us-gaap:DebtInstrumentRepurchasedFaceAmount>
    <us-gaap:DebtInstrumentRepurchasedFaceAmount contextRef="c227" decimals="0" id="ixv-19712" unitRef="usd">232500</us-gaap:DebtInstrumentRepurchasedFaceAmount>
    <us-gaap:DebtInstrumentInterestRateIncreaseDecrease
      contextRef="c228"
      decimals="4"
      id="ixv-19713"
      unitRef="pure">0.0115</us-gaap:DebtInstrumentInterestRateIncreaseDecrease>
    <abvc:principalAmount contextRef="c229" decimals="0" id="ixv-19714" unitRef="twd">7500000</abvc:principalAmount>
    <abvc:principalAmount contextRef="c230" decimals="0" id="ixv-19715" unitRef="twd">7500000</abvc:principalAmount>
    <abvc:principalAmount contextRef="c230" decimals="0" id="ixv-19716" unitRef="usd">232500</abvc:principalAmount>
    <abvc:DebtInstrumentIEffectiventerestRatePercentage contextRef="c0" decimals="4" id="ixv-19717" unitRef="pure">0.0285</abvc:DebtInstrumentIEffectiventerestRatePercentage>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="c231"
      decimals="4"
      id="ixv-19718"
      unitRef="pure">0.0267</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:InterestExpense contextRef="c232" decimals="0" id="ixv-19723" unitRef="usd">1742</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="c233" decimals="0" id="ixv-19724" unitRef="usd">1604</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="c234" decimals="0" id="ixv-19729" unitRef="usd">5136</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="c235" decimals="0" id="ixv-19730" unitRef="usd">4401</us-gaap:InterestExpense>
    <us-gaap:DebtInstrumentRepurchasedFaceAmount contextRef="c236" decimals="0" id="ixv-19740" unitRef="twd">10000000</us-gaap:DebtInstrumentRepurchasedFaceAmount>
    <us-gaap:DebtInstrumentRepurchasedFaceAmount contextRef="c236" decimals="0" id="ixv-19741" unitRef="usd">310000</us-gaap:DebtInstrumentRepurchasedFaceAmount>
    <us-gaap:DebtInstrumentRepurchasedFaceAmount contextRef="c237" decimals="0" id="ixv-19742" unitRef="twd">10000000</us-gaap:DebtInstrumentRepurchasedFaceAmount>
    <us-gaap:DebtInstrumentRepurchasedFaceAmount contextRef="c237" decimals="0" id="ixv-19743" unitRef="usd">310000</us-gaap:DebtInstrumentRepurchasedFaceAmount>
    <us-gaap:DebtInstrumentMaturityDate contextRef="c239" id="ixv-19744">2018-01-19</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentMaturityDate contextRef="c238" id="ixv-19745">2018-01-19</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentTerm contextRef="c239" id="ixv-19746">P1Y</us-gaap:DebtInstrumentTerm>
    <us-gaap:DebtInstrumentTerm contextRef="c238" id="ixv-19747">P1Y</us-gaap:DebtInstrumentTerm>
    <us-gaap:DebtInstrumentInterestRateIncreaseDecrease
      contextRef="c240"
      decimals="3"
      id="ixv-19748"
      unitRef="pure">0.025</us-gaap:DebtInstrumentInterestRateIncreaseDecrease>
    <us-gaap:InterestExpense contextRef="c241" decimals="0" id="ixv-19753" unitRef="usd">3752</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="c242" decimals="0" id="ixv-19754" unitRef="usd">3289</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="c240" decimals="0" id="ixv-19759" unitRef="usd">11681</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="c243" decimals="0" id="ixv-19760" unitRef="usd">9002</us-gaap:InterestExpense>
    <abvc:ReceivedLoanAmount contextRef="c244" decimals="0" id="ixv-19785" unitRef="usd">500000</abvc:ReceivedLoanAmount>
    <us-gaap:DebtInstrumentRepurchasedFaceAmount contextRef="c245" decimals="0" id="ixv-19786" unitRef="usd">1000000</us-gaap:DebtInstrumentRepurchasedFaceAmount>
    <us-gaap:DebtInstrumentInterestRateIncreaseDecrease
      contextRef="c246"
      decimals="2"
      id="ixv-19787"
      unitRef="pure">0.01</us-gaap:DebtInstrumentInterestRateIncreaseDecrease>
    <us-gaap:DebtInstrumentInterestRateIncreaseDecrease
      contextRef="c247"
      decimals="2"
      id="ixv-19788"
      unitRef="pure">0.05</us-gaap:DebtInstrumentInterestRateIncreaseDecrease>
    <abvc:LoanAgreementAndNoteAmountNotExceeding contextRef="c248" decimals="0" id="ixv-19793" unitRef="usd">500000</abvc:LoanAgreementAndNoteAmountNotExceeding>
    <abvc:ReceivedLoanAmount contextRef="c249" decimals="0" id="ixv-19798" unitRef="usd">350000</abvc:ReceivedLoanAmount>
    <abvc:ReceivedLoanAmount contextRef="c250" decimals="0" id="ixv-19799" unitRef="usd">350000</abvc:ReceivedLoanAmount>
    <us-gaap:DebtInstrumentRepurchasedFaceAmount contextRef="c251" decimals="0" id="ixv-19800" unitRef="usd">650000</us-gaap:DebtInstrumentRepurchasedFaceAmount>
    <abvc:principalAmount contextRef="c252" decimals="0" id="ixv-19801" unitRef="usd">650000</abvc:principalAmount>
    <us-gaap:DebtInstrumentRepurchasedFaceAmount contextRef="c253" decimals="0" id="ixv-19802" unitRef="usd">1000000</us-gaap:DebtInstrumentRepurchasedFaceAmount>
    <us-gaap:DebtInstrumentRepurchasedFaceAmount contextRef="c254" decimals="0" id="ixv-19803" unitRef="usd">650000</us-gaap:DebtInstrumentRepurchasedFaceAmount>
    <abvc:OutstandingBalance contextRef="c14" decimals="0" id="ixv-19804" unitRef="usd">1000000</abvc:OutstandingBalance>
    <abvc:DebtInstrumentIEffectiventerestRatePercentage
      contextRef="c255"
      decimals="2"
      id="ixv-19805"
      unitRef="pure">0</abvc:DebtInstrumentIEffectiventerestRatePercentage>
    <abvc:DebtInstrumentIEffectiventerestRatePercentage
      contextRef="c256"
      decimals="2"
      id="ixv-19806"
      unitRef="pure">0.08</abvc:DebtInstrumentIEffectiventerestRatePercentage>
    <us-gaap:LongTermLineOfCredit contextRef="c257" decimals="0" id="ixv-19807" unitRef="usd">0</us-gaap:LongTermLineOfCredit>
    <us-gaap:LongTermLineOfCredit contextRef="c258" decimals="0" id="ixv-19808" unitRef="usd">1000000</us-gaap:LongTermLineOfCredit>
    <us-gaap:InterestExpense contextRef="c259" decimals="0" id="ixv-19813" unitRef="usd">0</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="c260" decimals="0" id="ixv-19814" unitRef="usd">12446</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="c255" decimals="0" id="ixv-19819" unitRef="usd">10209</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="c261" decimals="0" id="ixv-19820" unitRef="usd">28109</us-gaap:InterestExpense>
    <us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="c0" id="ixv-19837">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;8.
RELATED PARTIES TRANSACTIONS&lt;/b&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
related parties of the company with whom transactions are reported in these financial statements are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: black 1.5pt solid; padding-left: 0.125in; text-indent: -0.125in; width: 30%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Name of
    entity or Individual&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: left; width: 68%; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Relationship
    with the Company and its subsidiaries&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst Corporation (the
    &#x201c;BioFirst&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst (Australia) Pty
    Ltd. (the &#x201c;BioFirst (Australia)&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene Corporation (the
    &#x201c;Rgene&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene; the Chairman of Rgene is Mr. Tsung-Shann Jiang&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;YuanGene Corporation (the
    &#x201c;YuanGene&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Controlling beneficiary shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;AsiaGene Corporation (the
    &#x201c;AsiaGene&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Eugene Jiang&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Former President and Chairman&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Keypoint Technology Ltd.
    (the &#x201c;Keypoint&#x2019;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The Chairman of Keypoint is Eugene Jiang&#x2019;s mother.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Lion Arts Promotion Inc.
    (the &#x201c;Lion Arts&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Yoshinobu Odaira (the &#x201c;Odaira&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Director of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;GenePharm Inc. (the &#x201c;GenePharm&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Dr. George Lee, Board Director of BioKey, is the Chairman of GenePharm.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Euro-Asia Investment &amp;amp;
    Finance Corp Ltd. (the &#x201c;Euro-Asia&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;LBG USA, Inc. (the &#x201c;LBG
    USA&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;LionGene Corporation (the
    &#x201c;LionGene&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Kimho Consultants Co.,
    Ltd. (the &#x201c;Kimho&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The Jiangs&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company; the Chairman of Rgene; the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst &lt;br/&gt; &lt;br/&gt; Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#x2019;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc. &lt;br/&gt; &lt;br/&gt; Mr. Eugene Jiang is Mr. and Ms. Jiang&#x2019;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc. &lt;br/&gt; &lt;br/&gt; Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#x2019;s sibling and the director of the Company. &lt;br/&gt; &lt;br/&gt; Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#x2019;s sibling.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Amkey Ventures, LLC (&#x201c;Amkey&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioLite Japan&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of ABVC&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of ABVC&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;ABVC BioPharma (HK), Limited&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;An entity 100% owned by Mr. Tsung-Shann Jiang&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration:underline"&gt;Accounts
receivable - related parties&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Accounts
receivable due from related parties consisted of the following as of the periods indicated:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December 31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;GenePharm Inc.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-276"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;142,225&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Rgene&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;624,373&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;615,118&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;624,373&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;757,343&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration:underline"&gt;Revenue
- related parties&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Revenue
due from related parties consisted of the following as of the periods indicated:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; padding-bottom: 1.5pt"&gt;Rgene&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;1,900&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;307,788&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;1,900&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;307,788&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration:underline"&gt;Due
from related parties&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Amount
due from related parties consisted of the following as of the periods indicated:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Due
from related&#x2013;party - Current&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December 31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; padding-bottom: 1.5pt"&gt;Rgene&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;535,046&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;513,819&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;535,046&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;513,819&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Due
from related parties &#x2013; Non-Current&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December 31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;BioFirst (Australia)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;822,781&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;752,655&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;BioHopeKing Corporation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;107,615&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;112,822&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9.25pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;930,396&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;865,477&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
June 16, 2022, the Company entered into a one-year convertible loan with Rgene, with a principal amount of $1,000,000 to Rgene which
bears interest at 5% per annum for the use of working capital that, if fully converted, would result in ABVC owning an additional 6.4%
of Rgene. The Company may convert the Note at any time into shares of Rgene&#x2019;s common stock at either (i) a fixed conversion price
equal to $1.00 per share or (ii) 20% discount of the stock price of the then most recent offering, whichever is lower; the conversion
price is subject to adjustment as set forth in the Note. The Note includes standard events of default, as well as a cross default provision
pursuant to which a breach of the Service Agreement will trigger an event of default under the convertible note if not cured after 5
business days of written notice regarding the breach is provided.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="text-align: justify; font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As
of September 30, 2023 and December 31, 2022, the outstanding loan balance were both $500,000; and accrued interest was $32,518 as of
September 30, 2023; while the accrued interest as of December 31, 2022 was $13,819.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As of September 30, 2023 and December 31,
2022, the Company has other receivables of $2,528 and $0, respectively.&lt;/span&gt;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
July 1, 2020, the Company entered into a loan agreement with BioFirst (Australia) for $361,487 to properly record R&amp;amp;D cost and tax
refund allocation based on co-development contract executed on July 24, 2017. The loan was originally set to be mature on September 30,
2021 with an interest rate of 6.5% per annum, but on September 7, 2021, the Company entered into a loan agreement with BioFirst (Australia)
for $67,873 to meet its new project needs. On July 27, 2021, the Company repaid a loan 249,975 to BioFirst (Australia). On December 1,
2021, the Company entered into a loan agreement with BioFirst (Australia) for $250,000 to increase the cost for upcoming projects. The
loan will be matured on November 30, 2022 with an interest rate of 6.5% per annum. In 2022, the Company entered into several loan agreements
with BioFirst (Australia) for a total amount of $507,000 to increase the cost for upcoming projects. During the first quarter of 2023,
the Company entered into several loan agreements with BioFirst (Australia) for a total amount of $88,091 to increase the cost for upcoming
projects. During the second quarter of 2023, the Company entered into several loan agreements with BioFirst (Australia) for a total amount
of $25,500 to increase the cost for upcoming projects. All the loans period was twelve months with an interest rate of 6.5% per annum.
For accounting purpose, the due from and due to related party balances was being net off. As of September 30, 2023 and December 31, 2022,
the outstanding loan balance and allocated research fee was $681,185 and $660,484, respectively; and accrued interest was $141,596 and
$92,171, respectively. The Company is expected to receive the outstanding amount in full by 2023 Q4.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(3)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
February 24, 2015, BioLite Taiwan and BioHopeKing Corporation (the &#x201c;BHK&#x201d;) entered into a co-development agreement, (the &#x201c;BHK
Co-Development Agreement&#x201d;, see Note 3). The development costs shall be shared 50/50 between BHK and the Company. Under the term
of the agreement, BioLite issued relevant development cost to BHK. As of September 30, 2023 and December 31, 2022, due from BHK was $107,615
and $112,822, respectively. The Company made an impairment to write off the amount due from BHK.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration:underline"&gt;Due
to related parties&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Amount
due to related parties consisted of the following as of the periods indicated:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December 31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;BioFirst Corporation&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;315,947&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;188,753&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;The Jiangs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;19,789&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;19,789&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Due to shareholders&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;144,460&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;151,450&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9.25pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;480,196&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;359,992&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Since
2019, BioFirst has advanced funds to the Company for working capital purpose. The advances bear interest 1% per month (or equivalent
to 12% per annum). As of September 30, 2023 and December 31, 2022, the aggregate amount of outstanding balance and accrued interest is
$315,947 and $188,753, respectively. Interest expenses in connection with these loans were$9,327 and $0 for the three months ended September
30, 2023 and 2022, respectively. &#160; Interest expenses in connection with these loans were $24,400 and $0 for the nine months ended
September 30, 2023 and 2022, respectively.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Since
2019, the Jiangs advanced funds to the Company for working capital purpose. As of September 30, 2023, and December 31, 2022, the outstanding
balance due to the Jiangs amounted to $19,789 and $19,789, respectively. These loans bear interest rate of 0% to 1% per month, and are
due on demand.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 12pt Times New Roman, Times, Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Interest
expenses in connection with these advanced funds were$499 and $0 for the nine months ended September 30, 2023 and 2022, respectively.&lt;/span&gt;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(3)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Since
2018, the Company&#x2019;s shareholders have advanced funds to the Company for working capital purpose. The advances bear interest rate
of 12% per annum. As of September 30, 2023 and December 31, 2022, the outstanding principal and accrued interest was $144,460 and $151,450,
respectively. Interest expenses in connection with these loans were $5,015 and $5,208 for the three months ended September 30, 2023 and
2022, respectively. Interest expenses in connection with these loans were $15,082 and $15,922 for the nine months ended September 30,
2023 and 2022, respectively.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
    <us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock contextRef="c0" id="ixv-19844">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
related parties of the company with whom transactions are reported in these financial statements are as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: black 1.5pt solid; padding-left: 0.125in; text-indent: -0.125in; width: 30%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Name of
    entity or Individual&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; text-align: left; width: 68%; vertical-align: bottom"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Relationship
    with the Company and its subsidiaries&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst Corporation (the
    &#x201c;BioFirst&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst (Australia) Pty
    Ltd. (the &#x201c;BioFirst (Australia)&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene Corporation (the
    &#x201c;Rgene&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene; the Chairman of Rgene is Mr. Tsung-Shann Jiang&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;YuanGene Corporation (the
    &#x201c;YuanGene&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Controlling beneficiary shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;AsiaGene Corporation (the
    &#x201c;AsiaGene&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Eugene Jiang&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Former President and Chairman&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Keypoint Technology Ltd.
    (the &#x201c;Keypoint&#x2019;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The Chairman of Keypoint is Eugene Jiang&#x2019;s mother.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Lion Arts Promotion Inc.
    (the &#x201c;Lion Arts&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Yoshinobu Odaira (the &#x201c;Odaira&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Director of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;GenePharm Inc. (the &#x201c;GenePharm&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Dr. George Lee, Board Director of BioKey, is the Chairman of GenePharm.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Euro-Asia Investment &amp;amp;
    Finance Corp Ltd. (the &#x201c;Euro-Asia&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;LBG USA, Inc. (the &#x201c;LBG
    USA&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;LionGene Corporation (the
    &#x201c;LionGene&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Kimho Consultants Co.,
    Ltd. (the &#x201c;Kimho&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The Jiangs&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company; the Chairman of Rgene; the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst &lt;br/&gt; &lt;br/&gt; Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#x2019;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc. &lt;br/&gt; &lt;br/&gt; Mr. Eugene Jiang is Mr. and Ms. Jiang&#x2019;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc. &lt;br/&gt; &lt;br/&gt; Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#x2019;s sibling and the director of the Company. &lt;br/&gt; &lt;br/&gt; Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#x2019;s sibling.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Amkey Ventures, LLC (&#x201c;Amkey&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioLite Japan&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of ABVC&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of ABVC&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF"&gt;
    &lt;td style="padding-left: 0.125in; text-indent: -0.125in; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;ABVC BioPharma (HK), Limited&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;An entity 100% owned by Mr. Tsung-Shann Jiang&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c291" id="ixv-19865">Entity controlled by controlling beneficiary shareholder of YuanGene</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c292" id="ixv-19873">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c293" id="ixv-19881">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene; the Chairman of Rgene is Mr. Tsung-Shann Jiang</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c294" id="ixv-19889">Controlling beneficiary shareholder of the Company</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c295" id="ixv-19897">Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c296" id="ixv-19905">Former President and Chairman</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c297" id="ixv-19913">The Chairman of Keypoint is Eugene Jiang&#x2019;s mother.</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c298" id="ixv-19921">Shareholder of the Company</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c299" id="ixv-19929">Director of the Company</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c300" id="ixv-19937">Dr. George Lee, Board Director of BioKey, is the Chairman of GenePharm.</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c301" id="ixv-19945">Shareholder of the Company</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c302" id="ixv-19953">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c303" id="ixv-19961">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c304" id="ixv-19969">Shareholder of the Company</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c305" id="ixv-19977">Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company; the Chairman of Rgene; the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst   Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#x2019;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc.   Mr. Eugene Jiang is Mr. and Ms. Jiang&#x2019;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc.   Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#x2019;s sibling and the director of the Company.   Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#x2019;s sibling.</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c306" id="ixv-19993">An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c307" id="ixv-20001">Entity controlled by controlling beneficiary shareholder of ABVC</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c308" id="ixv-20009">Entity controlled by controlling beneficiary shareholder of ABVC</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <us-gaap:RelatedPartyTransactionDescriptionOfTransaction contextRef="c309" id="ixv-20017">An entity 100% owned by Mr. Tsung-Shann Jiang</us-gaap:RelatedPartyTransactionDescriptionOfTransaction>
    <abvc:ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock contextRef="c0" id="ixv-20027">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Accounts
receivable due from related parties consisted of the following as of the periods indicated:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December 31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;GenePharm Inc.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-276"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;142,225&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Rgene&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;624,373&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;615,118&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;624,373&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;757,343&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;</abvc:ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock>
    <us-gaap:OtherReceivables contextRef="c311" decimals="0" id="ixv-20067" unitRef="usd">142225</us-gaap:OtherReceivables>
    <us-gaap:OtherReceivables contextRef="c207" decimals="0" id="ixv-20074" unitRef="usd">624373</us-gaap:OtherReceivables>
    <us-gaap:OtherReceivables contextRef="c208" decimals="0" id="ixv-20079" unitRef="usd">615118</us-gaap:OtherReceivables>
    <us-gaap:OtherReceivables contextRef="c1" decimals="0" id="ixv-20086" unitRef="usd">624373</us-gaap:OtherReceivables>
    <us-gaap:OtherReceivables contextRef="c2" decimals="0" id="ixv-20091" unitRef="usd">757343</us-gaap:OtherReceivables>
    <abvc:ScheduleOfRevenueDueFromRelatedPartyTextBlock contextRef="c0" id="ixv-20118">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Revenue
due from related parties consisted of the following as of the periods indicated:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; padding-bottom: 1.5pt"&gt;Rgene&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;1,900&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;307,788&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;1,900&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;307,788&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</abvc:ScheduleOfRevenueDueFromRelatedPartyTextBlock>
    <us-gaap:OtherCostOfOperatingRevenue contextRef="c312" decimals="0" id="ixv-20153" unitRef="usd">1900</us-gaap:OtherCostOfOperatingRevenue>
    <us-gaap:OtherCostOfOperatingRevenue contextRef="c313" decimals="0" id="ixv-20158" unitRef="usd">307788</us-gaap:OtherCostOfOperatingRevenue>
    <us-gaap:OtherCostOfOperatingRevenue contextRef="c314" decimals="0" id="ixv-20165" unitRef="usd">1900</us-gaap:OtherCostOfOperatingRevenue>
    <us-gaap:OtherCostOfOperatingRevenue contextRef="c315" decimals="0" id="ixv-20170" unitRef="usd">307788</us-gaap:OtherCostOfOperatingRevenue>
    <us-gaap:ScheduleOfDebtTableTextBlock contextRef="c0" id="ixv-20185">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Due
from related&#x2013;party - Current&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December 31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; padding-bottom: 1.5pt"&gt;Rgene&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;535,046&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;513,819&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;535,046&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;513,819&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfDebtTableTextBlock>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c207" decimals="0" id="ixv-20220" unitRef="usd">535046</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c208" decimals="0" id="ixv-20225" unitRef="usd">513819</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c3" decimals="0" id="ixv-20232" unitRef="usd">535046</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c4" decimals="0" id="ixv-20237" unitRef="usd">513819</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock contextRef="c0" id="ixv-20242">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Due
from related parties &#x2013; Non-Current&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December 31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;BioFirst (Australia)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;822,781&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;752,655&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;BioHopeKing Corporation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;107,615&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;112,822&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9.25pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;930,396&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;865,477&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock>
    <abvc:DueFromOtherRelatedPartiesNoncurrentAmount contextRef="c316" decimals="0" id="ixv-20277" unitRef="usd">822781</abvc:DueFromOtherRelatedPartiesNoncurrentAmount>
    <abvc:DueFromOtherRelatedPartiesNoncurrentAmount contextRef="c317" decimals="0" id="ixv-20282" unitRef="usd">752655</abvc:DueFromOtherRelatedPartiesNoncurrentAmount>
    <abvc:DueFromOtherRelatedPartiesNoncurrentAmount contextRef="c197" decimals="0" id="ixv-20289" unitRef="usd">107615</abvc:DueFromOtherRelatedPartiesNoncurrentAmount>
    <abvc:DueFromOtherRelatedPartiesNoncurrentAmount contextRef="c198" decimals="0" id="ixv-20294" unitRef="usd">112822</abvc:DueFromOtherRelatedPartiesNoncurrentAmount>
    <abvc:DueFromOtherRelatedPartiesNoncurrentAmount contextRef="c1" decimals="0" id="ixv-20301" unitRef="usd">930396</abvc:DueFromOtherRelatedPartiesNoncurrentAmount>
    <abvc:DueFromOtherRelatedPartiesNoncurrentAmount contextRef="c2" decimals="0" id="ixv-20306" unitRef="usd">865477</abvc:DueFromOtherRelatedPartiesNoncurrentAmount>
    <us-gaap:DebtInstrumentAnnualPrincipalPayment contextRef="c266" decimals="0" id="ixv-20316" unitRef="usd">1000000</us-gaap:DebtInstrumentAnnualPrincipalPayment>
    <us-gaap:AccountsPayableInterestBearingInterestRate
      contextRef="c267"
      decimals="2"
      id="ixv-20317"
      unitRef="pure">0.05</us-gaap:AccountsPayableInterestBearingInterestRate>
    <abvc:WorkingCapitalPercentage
      contextRef="c268"
      decimals="3"
      id="ixv-20318"
      unitRef="pure">0.064</abvc:WorkingCapitalPercentage>
    <abvc:DescriptionOfConversionPrice contextRef="c0" id="ixv-20319">The Company may convert the Note at any time into shares of Rgene&#x2019;s common stock at either (i) a fixed conversion price
equal to $1.00 per share or (ii) 20% discount of the stock price of the then most recent offering, whichever is lower; the conversion
price is subject to adjustment as set forth in the Note. The Note includes standard events of default, as well as a cross default provision
pursuant to which a breach of the Service Agreement will trigger an event of default under the convertible note if not cured after 5
business days of written notice regarding the breach is provided.</abvc:DescriptionOfConversionPrice>
    <us-gaap:ShorttermDebtAverageOutstandingAmount contextRef="c0" decimals="0" id="ixv-20324" unitRef="usd">500000</us-gaap:ShorttermDebtAverageOutstandingAmount>
    <us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff contextRef="c0" decimals="0" id="ixv-20325" unitRef="usd">32518</us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff>
    <us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff contextRef="c14" decimals="0" id="ixv-20326" unitRef="usd">13819</us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff>
    <us-gaap:OtherReceivables contextRef="c269" decimals="0" id="ixv-20331" unitRef="usd">2528</us-gaap:OtherReceivables>
    <us-gaap:OtherReceivables contextRef="c270" decimals="0" id="ixv-20332" unitRef="usd">0</us-gaap:OtherReceivables>
    <us-gaap:RecoveryOfDirectCosts contextRef="c271" decimals="0" id="ixv-20341" unitRef="usd">361487</us-gaap:RecoveryOfDirectCosts>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c272"
      decimals="3"
      id="ixv-20342"
      unitRef="pure">0.065</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:LoansAndLeasesReceivableRelatedParties contextRef="c273" decimals="0" id="ixv-20343" unitRef="usd">67873</us-gaap:LoansAndLeasesReceivableRelatedParties>
    <us-gaap:DebtInstrumentRepaidPrincipal contextRef="c274" decimals="0" id="ixv-20344" unitRef="usd">249975</us-gaap:DebtInstrumentRepaidPrincipal>
    <us-gaap:LoansAndLeasesReceivableRelatedParties contextRef="c275" decimals="0" id="ixv-20345" unitRef="usd">250000</us-gaap:LoansAndLeasesReceivableRelatedParties>
    <us-gaap:LongTermDebtMaturityDate contextRef="c276" id="ixv-20346">2022-11-30</us-gaap:LongTermDebtMaturityDate>
    <us-gaap:EquityMethodInvestmentOwnershipPercentage
      contextRef="c275"
      decimals="3"
      id="ixv-20347"
      unitRef="pure">0.065</us-gaap:EquityMethodInvestmentOwnershipPercentage>
    <us-gaap:LoansAndLeasesReceivableRelatedParties contextRef="c2" decimals="0" id="ixv-20348" unitRef="usd">507000</us-gaap:LoansAndLeasesReceivableRelatedParties>
    <us-gaap:LoansAndLeasesReceivableRelatedParties contextRef="c277" decimals="0" id="ixv-20349" unitRef="usd">88091</us-gaap:LoansAndLeasesReceivableRelatedParties>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction contextRef="c278" decimals="0" id="ixv-20350" unitRef="usd">25500</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:DerivativeFixedInterestRate contextRef="c1" decimals="3" id="ixv-20351" unitRef="pure">0.065</us-gaap:DerivativeFixedInterestRate>
    <us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff contextRef="c279" decimals="0" id="ixv-20352" unitRef="usd">681185</us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff>
    <us-gaap:DebtInstrumentFeeAmount contextRef="c280" decimals="0" id="ixv-20353" unitRef="usd">660484</us-gaap:DebtInstrumentFeeAmount>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest contextRef="c279" decimals="0" id="ixv-20354" unitRef="usd">141596</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest contextRef="c281" decimals="0" id="ixv-20355" unitRef="usd">92171</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentInterestRateTerms contextRef="c282" id="ixv-20364">The development costs shall be shared 50/50 between BHK and the Company. Under the term
of the agreement, BioLite issued relevant development cost to BHK.</us-gaap:DebtInstrumentInterestRateTerms>
    <us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty contextRef="c0" decimals="0" id="ixv-20365" unitRef="usd">107615</us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty>
    <us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty contextRef="c14" decimals="0" id="ixv-20366" unitRef="usd">112822</us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty>
    <abvc:ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty contextRef="c0" id="ixv-20391">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Amount
due to related parties consisted of the following as of the periods indicated:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;September 30,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December 31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;BioFirst Corporation&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;315,947&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;188,753&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;The Jiangs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;19,789&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;19,789&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Due to shareholders&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;144,460&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;151,450&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9.25pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;480,196&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;359,992&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</abvc:ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c199" decimals="0" id="ixv-20426" unitRef="usd">315947</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c200" decimals="0" id="ixv-20431" unitRef="usd">188753</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c318" decimals="0" id="ixv-20438" unitRef="usd">19789</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c319" decimals="0" id="ixv-20443" unitRef="usd">19789</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c320" decimals="0" id="ixv-20450" unitRef="usd">144460</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c321" decimals="0" id="ixv-20455" unitRef="usd">151450</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c1" decimals="0" id="ixv-20462" unitRef="usd">480196</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c2" decimals="0" id="ixv-20467" unitRef="usd">359992</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <us-gaap:DebtInstrumentInterestRateTerms contextRef="c283" id="ixv-20477">The advances bear interest 1% per month (or equivalent
to 12% per annum).</us-gaap:DebtInstrumentInterestRateTerms>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction contextRef="c0" decimals="0" id="ixv-20478" unitRef="usd">315947</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction contextRef="c14" decimals="0" id="ixv-20479" unitRef="usd">188753</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:InterestExpenseDebt contextRef="c11" decimals="0" id="ixv-20480" unitRef="usd">9327</us-gaap:InterestExpenseDebt>
    <us-gaap:InterestExpenseDebt contextRef="c12" decimals="0" id="ixv-20481" unitRef="usd">0</us-gaap:InterestExpenseDebt>
    <us-gaap:InterestExpenseDebt contextRef="c0" decimals="0" id="ixv-20482" unitRef="usd">24400</us-gaap:InterestExpenseDebt>
    <us-gaap:InterestExpenseDebt contextRef="c13" decimals="0" id="ixv-20483" unitRef="usd">0</us-gaap:InterestExpenseDebt>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction contextRef="c284" decimals="0" id="ixv-20493" unitRef="usd">19789</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:RelatedPartyTransactionAmountsOfTransaction contextRef="c285" decimals="0" id="ixv-20494" unitRef="usd">19789</us-gaap:RelatedPartyTransactionAmountsOfTransaction>
    <us-gaap:AccountsPayableInterestBearingInterestRate
      contextRef="c286"
      decimals="2"
      id="ixv-20495"
      unitRef="pure">0</us-gaap:AccountsPayableInterestBearingInterestRate>
    <us-gaap:AccountsPayableInterestBearingInterestRate
      contextRef="c287"
      decimals="2"
      id="ixv-20496"
      unitRef="pure">0.01</us-gaap:AccountsPayableInterestBearingInterestRate>
    <us-gaap:InterestExpenseDebt contextRef="c288" decimals="0" id="ixv-20501" unitRef="usd">499</us-gaap:InterestExpenseDebt>
    <us-gaap:InterestExpenseDebt contextRef="c289" decimals="0" id="ixv-20502" unitRef="usd">0</us-gaap:InterestExpenseDebt>
    <us-gaap:DebtInstrumentInterestRateTerms contextRef="c290" id="ixv-20512">The advances bear interest rate
of 12% per annum.</us-gaap:DebtInstrumentInterestRateTerms>
    <abvc:OutstandingPrincipalAndAccruedInterests contextRef="c1" decimals="0" id="ixv-20513" unitRef="usd">144460</abvc:OutstandingPrincipalAndAccruedInterests>
    <abvc:OutstandingPrincipalAndAccruedInterests contextRef="c2" decimals="0" id="ixv-20514" unitRef="usd">151450</abvc:OutstandingPrincipalAndAccruedInterests>
    <us-gaap:InterestAndDebtExpense contextRef="c11" decimals="0" id="ixv-20515" unitRef="usd">5015</us-gaap:InterestAndDebtExpense>
    <us-gaap:InterestAndDebtExpense contextRef="c12" decimals="0" id="ixv-20516" unitRef="usd">5208</us-gaap:InterestAndDebtExpense>
    <us-gaap:InterestAndDebtExpense contextRef="c0" decimals="0" id="ixv-20517" unitRef="usd">15082</us-gaap:InterestAndDebtExpense>
    <us-gaap:InterestAndDebtExpense contextRef="c13" decimals="0" id="ixv-20518" unitRef="usd">15922</us-gaap:InterestAndDebtExpense>
    <us-gaap:IncomeTaxDisclosureTextBlock contextRef="c0" id="ixv-20523">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;9.
INCOME TAXES&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; margin: 0pt; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Income
tax expense for the nine-month period ended September 30, 2023 and 2022 consisted of the following:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Nine months Ended&lt;br/&gt; September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Current:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Federal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="width: 76%"&gt;State&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-277"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,600&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Foreign&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-278"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-279"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Total Current&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-280"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,600&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Deferred:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Federal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;State&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-281"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-282"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Foreign&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;80,696&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(166,696&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Total Deferred&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;80,696&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(166,696&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Total provision for (benefit from) income taxes&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;80,696&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(165,096&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-indent: 0pt; margin: 0pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Deferred
tax assets (liability) as of September 30, 2023 and December 31, 2022 consist approximately of:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Loss on impairment of Assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;679,428&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;709,961&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Net operating loss carryforwards&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,713,161&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,866,623&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Operating lease liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;213,482&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;213,482&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Operating lease assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(213,482&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(213,482&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Deferred tax assets, Gross&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,392,589&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,576,584&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Valuation allowance&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(6,358,333&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(6,459,474&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Deferred tax assets, net&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;34,256&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;117,110&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
    <us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="c0" id="ixv-20530">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Income
tax expense for the nine-month period ended September 30, 2023 and 2022 consisted of the following:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Nine months Ended&lt;br/&gt; September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Current:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Federal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="width: 76%"&gt;State&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-277"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,600&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Foreign&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-278"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-279"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Total Current&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-280"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,600&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Deferred:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Federal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;State&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-281"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-282"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Foreign&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;80,696&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(166,696&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Total Deferred&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;80,696&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(166,696&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Total provision for (benefit from) income taxes&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;80,696&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(165,096&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock>
    <us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit contextRef="c13" decimals="0" id="ixv-20583" unitRef="usd">1600</us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit>
    <us-gaap:CurrentIncomeTaxExpenseBenefit contextRef="c13" decimals="0" id="ixv-20607" unitRef="usd">1600</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:DeferredForeignIncomeTaxExpenseBenefit contextRef="c0" decimals="0" id="ixv-20646" unitRef="usd">80696</us-gaap:DeferredForeignIncomeTaxExpenseBenefit>
    <us-gaap:DeferredForeignIncomeTaxExpenseBenefit contextRef="c13" decimals="0" id="ixv-20651" unitRef="usd">-166696</us-gaap:DeferredForeignIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxesAndTaxCredits contextRef="c0" decimals="0" id="ixv-20658" unitRef="usd">80696</us-gaap:DeferredIncomeTaxesAndTaxCredits>
    <us-gaap:DeferredIncomeTaxesAndTaxCredits contextRef="c13" decimals="0" id="ixv-20663" unitRef="usd">-166696</us-gaap:DeferredIncomeTaxesAndTaxCredits>
    <us-gaap:OtherTaxExpenseBenefit contextRef="c0" decimals="0" id="ixv-20670" unitRef="usd">80696</us-gaap:OtherTaxExpenseBenefit>
    <us-gaap:OtherTaxExpenseBenefit contextRef="c13" decimals="0" id="ixv-20675" unitRef="usd">-165096</us-gaap:OtherTaxExpenseBenefit>
    <us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock contextRef="c0" id="ixv-20680">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Deferred
tax assets (liability) as of September 30, 2023 and December 31, 2022 consist approximately of:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Loss on impairment of Assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;679,428&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;709,961&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Net operating loss carryforwards&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,713,161&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,866,623&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Operating lease liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;213,482&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;213,482&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Operating lease assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(213,482&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(213,482&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Deferred tax assets, Gross&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,392,589&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,576,584&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Valuation allowance&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(6,358,333&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(6,459,474&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Deferred tax assets, net&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;34,256&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;117,110&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock>
    <us-gaap:AssetImpairmentCharges contextRef="c0" decimals="0" id="ixv-20709" unitRef="usd">679428</us-gaap:AssetImpairmentCharges>
    <us-gaap:AssetImpairmentCharges contextRef="c14" decimals="0" id="ixv-20714" unitRef="usd">709961</us-gaap:AssetImpairmentCharges>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign contextRef="c1" decimals="0" id="ixv-20721" unitRef="usd">5713161</us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign contextRef="c2" decimals="0" id="ixv-20726" unitRef="usd">5866623</us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign>
    <us-gaap:OperatingLeaseLiability contextRef="c1" decimals="0" id="ixv-20733" unitRef="usd">213482</us-gaap:OperatingLeaseLiability>
    <us-gaap:OperatingLeaseLiability contextRef="c2" decimals="0" id="ixv-20738" unitRef="usd">213482</us-gaap:OperatingLeaseLiability>
    <us-gaap:OtherAssetsMiscellaneousNoncurrent contextRef="c1" decimals="0" id="ixv-20745" unitRef="usd">213482</us-gaap:OtherAssetsMiscellaneousNoncurrent>
    <us-gaap:OtherAssetsMiscellaneousNoncurrent contextRef="c2" decimals="0" id="ixv-20750" unitRef="usd">213482</us-gaap:OtherAssetsMiscellaneousNoncurrent>
    <us-gaap:OtherDeferredCostsGross contextRef="c1" decimals="0" id="ixv-20757" unitRef="usd">6392589</us-gaap:OtherDeferredCostsGross>
    <us-gaap:OtherDeferredCostsGross contextRef="c2" decimals="0" id="ixv-20762" unitRef="usd">6576584</us-gaap:OtherDeferredCostsGross>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="c1" decimals="0" id="ixv-20769" unitRef="usd">6358333</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="c2" decimals="0" id="ixv-20774" unitRef="usd">6459474</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsLiabilitiesNet contextRef="c1" decimals="0" id="ixv-20781" unitRef="usd">34256</us-gaap:DeferredTaxAssetsLiabilitiesNet>
    <us-gaap:DeferredTaxAssetsLiabilitiesNet contextRef="c2" decimals="0" id="ixv-20786" unitRef="usd">117110</us-gaap:DeferredTaxAssetsLiabilitiesNet>
    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="c0" id="ixv-20804">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;10.
EQUITY&lt;/b&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
January 2022, the Company agreed to pay the deferred service fees related to Public Offering amounted $4,296,763 by issuing 1,306,007
shares of unrestricted common stock, valued at $3.29 per share on the grant date. These shares have been issued in January 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
March 2022, the Company issued 75,000 common stock to BarLew Holdings, LLC for consulting and advisory services amounted to $169,500,
valued at $2.26 per share.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
May 2022, the Company and an institutional investor entered into certain securities purchase agreement relating to the offer and sale
of 2,000,000 shares of common stock at an offering price of $2.11 per share in a registered direct offering. The shares of the Company&#x2019;s
common stock were issued for gross proceeds of $4,220,000, before placement agent fees and legal fees of $556,075. Pursuant to the offering,
the Company will also issue 5-year warrants to purchase 2,000,000 shares of common stock, exercisable at a price of $2.45 per share.
As of September 30, 2023, these warrants have been issued but not exercised.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
July 10, 2022, the Board approved the issuance of 75,000 shares of common stock to Barlew Holdings, LLC pursuant to the consulting agreement
by and between Barlew Holdings, LLC and the Company dated July 1, 2022, and 250,000 shares of common stock to Inverlew Advisors, LLC,
in accordance with the consulting agreement by and between Inverlew Advisors, LLC and the Company dated July 1, 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
December 1, 2022, the Company issued 125,000 and 100,000 common stock to Euro-Asia Investment &amp;amp; Finance Corp Ltd. and Thalia Media
Ltd. for consulting and advisory services.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
January 3, 2023, the Company issued 223,411 common stock to a consultant for providing consulting services on listing to NASDAQ in 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
February 23, 2023, the Company entered into a securities purchase agreement with Lind Global Fund II, LP (&#x201c;Lind&#x201d;), pursuant
to which the Company issued Lind a secured, convertible note in the principal amount of $3,704,167, for a purchase price of $3,175,000,
that is convertible into shares of the Company&#x2019;s common stock at an initial conversion price of $1.05 per share, subject to adjustment.
The Company also issued Lind a common stock purchase warrant to purchase up to 5,291,667 shares of the Company&#x2019;s common stock at
an initial exercise price of $1.05 per share, subject to adjustment. During the period ended September 30, 2023, the Company has been
repaying Lind with securities for 614,912 shares, totaling $1,814,800. During July 2023, the warrant exercise price was reset to $3.5
in accordance to the issuance of common stock in relation to securities purchase agreement on July 2023. As of September 30, 2023, the
warrant has not yet been exercised.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
July 27, 2023, the Company entered into that certain securities purchase agreement. relating to the offer and sale of 300,000 shares
of common stock, par value $0.001 per share and 200,000 pre-funded warrants, at an exercise price of $0.001 per share, in a registered
direct offering. Pursuant to the Purchase Agreement, the Company agreed to sell the Shares and/or Pre-funded Warrants at a per share
purchase price of $3.50, for gross proceeds of $1,750,000, before deducting any estimated offering expenses. On August 1, 2023, the pre-funded
warrants were exercised.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
August 14, 2023, the Company entered into a cooperation agreement with Zhonghui. Pursuant thereto, the Company acquired 20% of the ownership
of a property and the parcel of the land owned by Zhonghui in Leshan, Sichuan, China. During the third quarter of 2023, the Company issued
to Zhonghui, an aggregate of 370,000 shares of the Company&#x2019;s common stock, at a per share price of $20.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
above-mentioned equity is before the reverse stock split in 2023.&lt;/span&gt;&lt;/p&gt;</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
    <us-gaap:DeferredOfferingCosts contextRef="c322" decimals="0" id="ixv-20812" unitRef="usd">4296763</us-gaap:DeferredOfferingCosts>
    <abvc:UnrestrictedCommonShares
      contextRef="c323"
      decimals="0"
      id="ixv-20813"
      unitRef="shares">1306007</abvc:UnrestrictedCommonShares>
    <us-gaap:SharesIssuedPricePerShare
      contextRef="c322"
      decimals="2"
      id="ixv-20814"
      unitRef="usdPershares">3.29</us-gaap:SharesIssuedPricePerShare>
    <us-gaap:ExcessStockSharesIssued
      contextRef="c324"
      decimals="0"
      id="ixv-20819"
      unitRef="shares">75000</us-gaap:ExcessStockSharesIssued>
    <us-gaap:ProfessionalAndContractServicesExpense contextRef="c325" decimals="0" id="ixv-20820" unitRef="usd">169500</us-gaap:ProfessionalAndContractServicesExpense>
    <us-gaap:SharePrice
      contextRef="c324"
      decimals="2"
      id="ixv-20821"
      unitRef="usdPershares">2.26</us-gaap:SharePrice>
    <us-gaap:ConversionOfStockSharesIssued1
      contextRef="c326"
      decimals="0"
      id="ixv-20826"
      unitRef="shares">2000000</us-gaap:ConversionOfStockSharesIssued1>
    <us-gaap:TemporaryEquityRedemptionPricePerShare
      contextRef="c327"
      decimals="2"
      id="ixv-20827"
      unitRef="usdPershares">2.11</us-gaap:TemporaryEquityRedemptionPricePerShare>
    <abvc:GrossProceeds contextRef="c328" decimals="0" id="ixv-20828" unitRef="usd">4220000</abvc:GrossProceeds>
    <us-gaap:LegalFees contextRef="c326" decimals="0" id="ixv-20829" unitRef="usd">556075</us-gaap:LegalFees>
    <us-gaap:CreditDerivativeTerm1 contextRef="c326" id="ixv-20830">P5Y</us-gaap:CreditDerivativeTerm1>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="c326"
      decimals="0"
      id="ixv-20831"
      unitRef="shares">2000000</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions
      contextRef="c328"
      decimals="2"
      id="ixv-20832"
      unitRef="shares">2.45</us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="c329"
      decimals="0"
      id="ixv-20837"
      unitRef="shares">75000</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="c330"
      decimals="0"
      id="ixv-20838"
      unitRef="shares">250000</us-gaap:StockIssuedDuringPeriodSharesOther>
    <abvc:CommonStockIssuedAfterStockSplit
      contextRef="c331"
      decimals="0"
      id="ixv-20843"
      unitRef="shares">125000</abvc:CommonStockIssuedAfterStockSplit>
    <abvc:CommonStockIssuedBeforeStockSplit
      contextRef="c332"
      decimals="0"
      id="ixv-20844"
      unitRef="shares">100000</abvc:CommonStockIssuedBeforeStockSplit>
    <us-gaap:CommonStockSharesIssued
      contextRef="c333"
      decimals="0"
      id="ixv-20849"
      unitRef="shares">223411</us-gaap:CommonStockSharesIssued>
    <us-gaap:DebtInstrumentFairValue contextRef="c217" decimals="0" id="ixv-20854" unitRef="usd">3704167</us-gaap:DebtInstrumentFairValue>
    <us-gaap:SupplementalDeferredPurchasePrice contextRef="c334" decimals="0" id="ixv-20855" unitRef="usd">3175000</us-gaap:SupplementalDeferredPurchasePrice>
    <us-gaap:DebtInstrumentConvertibleConversionPrice1
      contextRef="c335"
      decimals="2"
      id="ixv-20856"
      unitRef="usdPershares">1.05</us-gaap:DebtInstrumentConvertibleConversionPrice1>
    <us-gaap:CommonStockSharesIssued
      contextRef="c335"
      decimals="0"
      id="ixv-20857"
      unitRef="shares">5291667</us-gaap:CommonStockSharesIssued>
    <us-gaap:WarrantExercisePriceDecrease
      contextRef="c336"
      decimals="2"
      id="ixv-20858"
      unitRef="usdPershares">1.05</us-gaap:WarrantExercisePriceDecrease>
    <us-gaap:InvestmentSoldNotYetPurchasedBalanceShares
      contextRef="c1"
      decimals="0"
      id="ixv-20859"
      unitRef="shares">614912</us-gaap:InvestmentSoldNotYetPurchasedBalanceShares>
    <us-gaap:InvestmentSoldNotYetPurchasedBalancePrincipalAmount contextRef="c1" decimals="0" id="ixv-20860" unitRef="usd">1814800</us-gaap:InvestmentSoldNotYetPurchasedBalancePrincipalAmount>
    <us-gaap:WarrantExercisePriceIncrease
      contextRef="c222"
      decimals="1"
      id="ixv-20861"
      unitRef="usdPershares">3.5</us-gaap:WarrantExercisePriceIncrease>
    <us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction
      contextRef="c337"
      decimals="0"
      id="ixv-20866"
      unitRef="shares">300000</us-gaap:SaleOfStockNumberOfSharesIssuedInTransaction>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="c338"
      decimals="3"
      id="ixv-20867"
      unitRef="usdPershares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="c339"
      decimals="0"
      id="ixv-20868"
      unitRef="shares">200000</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="c339"
      decimals="3"
      id="ixv-20869"
      unitRef="usdPershares">0.001</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <abvc:PurchasePricePerShare
      contextRef="c337"
      decimals="2"
      id="ixv-20870"
      unitRef="usdPershares">3.5</abvc:PurchasePricePerShare>
    <abvc:GrossProceeds contextRef="c339" decimals="0" id="ixv-20871" unitRef="usd">1750000</abvc:GrossProceeds>
    <us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction
      contextRef="c340"
      decimals="2"
      id="ixv-20876"
      unitRef="pure">0.20</us-gaap:SaleOfStockPercentageOfOwnershipAfterTransaction>
    <abvc:AggregateCommonStockShares
      contextRef="c341"
      decimals="0"
      id="ixv-20877"
      unitRef="shares">370000</abvc:AggregateCommonStockShares>
    <us-gaap:SharesIssuedPricePerShare
      contextRef="c342"
      decimals="0"
      id="ixv-20878"
      unitRef="usdPershares">20</us-gaap:SharesIssuedPricePerShare>
    <us-gaap:StockholdersEquityReverseStockSplit contextRef="c343" id="ixv-20882">The
above-mentioned equity is before the reverse stock split in 2023.</us-gaap:StockholdersEquityReverseStockSplit>
    <us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="c0" id="ixv-20888">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;11.
STOCK OPTIONS&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
October 30, 2020, the Company issued an aggregate of 545,182 shares of common stock in lieu of unpaid salaries of certain employees and
unpaid consulting fees under the 2016 Equity Incentive Plan, as amended, at a conversion price of $2 per share; the total amount of converted
salaries and consulting fees was $1,090,361. On November 21, 2020, the Company entered into acknowledgement agreements and stock option
purchase agreements with these employees and consultant; pursuant to which the Company granted stock options to purchase 545,182 shares
of the Company&#x2019;s common stock in lieu of common stock. The options were vested at the grant date and become exercisable for 10
years from the grant date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
October 15, 2021, the Company entered into stock option agreements with 11 directors and 3 employees, pursuant to which the Company granted
options to purchase an aggregate of 1,280,002 shares of common stock under the 2016 Equity Incentive Plan, as amended, at an exercise
price of $3 per share. The options were vested at the grant date and become exercisable for 10 years from the grant date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On
April 16, 2022, the Company entered into stock option agreements with 5 directors, pursuant to which the Company agreed to grant options
to purchase an aggregate of 761,920 shares of common stock under the 2016 Equity Incentive Plan, at an exercise price of $3 per share,
exercisable for 10 years from the grant date. As of September 30, 2023, these stock options have not been granted.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Options
issued and outstanding as of December 31, 2022, and their activities during the year then ended are as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Number of&lt;br/&gt; Underlying&lt;br/&gt; Shares&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted-&lt;br/&gt; Average&lt;br/&gt; Exercise&lt;br/&gt; Price&lt;br/&gt; Per Share&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted-&lt;br/&gt; Average&lt;br/&gt; Contractual&lt;br/&gt; Life&lt;br/&gt; Remaining&lt;br/&gt; in Years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Aggregate&lt;br/&gt; Intrinsic&lt;br/&gt; Value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%"&gt;Outstanding as of January 1, 2022&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,825,184&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2.70&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-283"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;761,920&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-284"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-285"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;Outstanding as of December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,587,104&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;2.79&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;8.74&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-286"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;Exercisable as of December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,587,104&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;2.79&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;8.74&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-287"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Vested and expected to vest&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,587,104&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;2.79&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;8.74&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-288"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
fair value of stock options granted for the year ended December 31, 2022 was calculated using the Black-Scholes option-pricing model
applying the following assumptions:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Year ended&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: left"&gt;Risk free interest rate&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2.79&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Expected term (in years)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Dividend yield&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Expected volatility&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;83.86&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
weighted average grant date fair value of options granted during the years ended December 31, 2022 was $2.79. There are 3,860,211 options
available for grant under the 2016 Equity Incentive Plan as of December 31, 2022. Compensation costs associated with the Company&#x2019;s
stock options are recognized, based on the grant-date fair values of these options over vesting period. Accordingly, the Company recognized
stock-based compensation expense of $0 and $0 for the nine months ended September 30, 2023 and 2022, respectively. There were no options
exercised during the nine months ended September 30, 2023. As of September 30, 2023, there were no unvested options.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
above-mentioned equity is before the reverse stock split in 2023.&lt;/span&gt;&lt;/p&gt;</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod
      contextRef="c344"
      decimals="0"
      id="ixv-20896"
      unitRef="shares">545182</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod>
    <abvc:ConversionPrice
      contextRef="c344"
      decimals="0"
      id="ixv-20897"
      unitRef="usdPershares">2</abvc:ConversionPrice>
    <abvc:ConsultingFees contextRef="c345" decimals="0" id="ixv-20898" unitRef="usd">1090361</abvc:ConsultingFees>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="c346"
      decimals="0"
      id="ixv-20899"
      unitRef="shares">545182</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1 contextRef="c347" id="ixv-20900">P10Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="c348"
      decimals="0"
      id="ixv-20905"
      unitRef="shares">1280002</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:StockOptionExercisePriceIncrease
      contextRef="c349"
      decimals="0"
      id="ixv-20906"
      unitRef="usdPershares">3</us-gaap:StockOptionExercisePriceIncrease>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1 contextRef="c349" id="ixv-20907">P10Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="c350"
      decimals="0"
      id="ixv-20912"
      unitRef="shares">761920</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:StockOptionExercisePriceIncrease
      contextRef="c351"
      decimals="0"
      id="ixv-20913"
      unitRef="usdPershares">3</us-gaap:StockOptionExercisePriceIncrease>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1 contextRef="c351" id="ixv-20914">P10Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="c0" id="ixv-20934">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Options
issued and outstanding as of December 31, 2022, and their activities during the year then ended are as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Number of&lt;br/&gt; Underlying&lt;br/&gt; Shares&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted-&lt;br/&gt; Average&lt;br/&gt; Exercise&lt;br/&gt; Price&lt;br/&gt; Per Share&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Weighted-&lt;br/&gt; Average&lt;br/&gt; Contractual&lt;br/&gt; Life&lt;br/&gt; Remaining&lt;br/&gt; in Years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Aggregate&lt;br/&gt; Intrinsic&lt;br/&gt; Value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%"&gt;Outstanding as of January 1, 2022&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,825,184&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2.70&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-283"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;761,920&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-284"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-285"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;Outstanding as of December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,587,104&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;2.79&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;8.74&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-286"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;Exercisable as of December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,587,104&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;2.79&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;8.74&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-287"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Vested and expected to vest&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,587,104&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;2.79&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;8.74&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-288"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="c353"
      decimals="0"
      id="ixv-20972"
      unitRef="shares">1825184</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="c353"
      decimals="2"
      id="ixv-20977"
      unitRef="usdPershares">2.7</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod
      contextRef="c354"
      decimals="0"
      id="ixv-20993"
      unitRef="shares">761920</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice
      contextRef="c354"
      decimals="2"
      id="ixv-20998"
      unitRef="usdPershares">3</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="c355"
      decimals="0"
      id="ixv-21033"
      unitRef="shares">2587104</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="c355"
      decimals="2"
      id="ixv-21038"
      unitRef="usdPershares">2.79</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="c354" id="ixv-21043">P8Y8M26D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber
      contextRef="c355"
      decimals="0"
      id="ixv-21055"
      unitRef="shares">2587104</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice
      contextRef="c355"
      decimals="2"
      id="ixv-21060"
      unitRef="usdPershares">2.79</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
    <abvc:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm contextRef="c354" id="ixv-21065">P8Y8M26D</abvc:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber
      contextRef="c355"
      decimals="0"
      id="ixv-21077"
      unitRef="shares">2587104</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice
      contextRef="c355"
      decimals="2"
      id="ixv-21082"
      unitRef="usdPershares">2.79</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice>
    <abvc:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1 contextRef="c354" id="ixv-21087">P8Y8M26D</abvc:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1>
    <us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock contextRef="c0" id="ixv-21097">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
fair value of stock options granted for the year ended December 31, 2022 was calculated using the Black-Scholes option-pricing model
applying the following assumptions:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Year ended&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: left"&gt;Risk free interest rate&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2.79&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Expected term (in years)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Dividend yield&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Expected volatility&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;83.86&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate contextRef="c14" decimals="4" id="ixv-21119" unitRef="pure">0.0279</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="c14" id="ixv-21126">P5Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate contextRef="c14" decimals="2" id="ixv-21133" unitRef="pure">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate contextRef="c14" decimals="4" id="ixv-21140" unitRef="pure">0.8386</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
    <abvc:FairValueOfOptionsGranted contextRef="c14" decimals="2" id="ixv-21146" unitRef="usd">2.79</abvc:FairValueOfOptionsGranted>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant
      contextRef="c352"
      decimals="0"
      id="ixv-21147"
      unitRef="shares">3860211</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant>
    <us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions contextRef="c0" decimals="0" id="ixv-21148" unitRef="usd">0</us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions>
    <us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions contextRef="c13" decimals="0" id="ixv-21149" unitRef="usd">0</us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions>
    <us-gaap:EarningsPerShareTextBlock contextRef="c0" id="ixv-21158">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;12.
LOSS PER SHARE&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Basic
loss per share is computed by dividing net loss by the weighted-average number of common stock outstanding during the year. Diluted loss
per share is computed by dividing net loss by the weighted-average number of common stock and dilutive potential common stock outstanding
during the three and nine months ended September 30, 2023 and 2022.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;For the Three Months Ended&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Numerator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Net loss attributable to ABVC&#x2019;s common stockholders&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(3,317,516&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(3,704,864&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Denominator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Weighted-average shares outstanding:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Weighted-average shares outstanding - Basic&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,055,345&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,257,912&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Stock options&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-289"&gt;&#x2013;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-290"&gt;&#x2013;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Weighted-average shares outstanding - Diluted&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,055,345&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,257,912&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Loss per share&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;-Basic&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(0.82&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(1.14&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;-Diluted&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(0.82&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(1.14&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;For the Nine Months Ended&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September&#160;30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September&#160;30,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Numerator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Net loss attributable to ABVC&#x2019;s common stockholders&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(7,404,722&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(11,559,301&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Denominator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Weighted-average shares outstanding:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Weighted-average shares outstanding - Basic&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,555,474&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,119,795&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Stock options&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-291"&gt;&#x2013;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-292"&gt;&#x2013;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Weighted-average shares outstanding - Diluted&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,555,474&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,119,795&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Loss per share&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;-Basic&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(2.08&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(3.71&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;-Diluted&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(2.08&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(3.71&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Diluted
loss per share takes into account the potential dilution that could occur if securities or other contracts to issue Common Stock were
exercised and converted into Common Stock.&lt;/span&gt;&lt;/p&gt;</us-gaap:EarningsPerShareTextBlock>
    <us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="c0" id="ixv-21166">Diluted loss
per share is computed by dividing net loss by the weighted-average number of common stock and dilutive potential common stock outstanding
during the three and nine months ended September 30, 2023 and 2022.&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;For the Three Months Ended&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September 30,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Numerator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Net loss attributable to ABVC&#x2019;s common stockholders&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(3,317,516&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(3,704,864&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Denominator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Weighted-average shares outstanding:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Weighted-average shares outstanding - Basic&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,055,345&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,257,912&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Stock options&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-289"&gt;&#x2013;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-290"&gt;&#x2013;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Weighted-average shares outstanding - Diluted&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,055,345&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,257,912&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Loss per share&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;-Basic&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(0.82&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(1.14&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;-Diluted&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(0.82&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(1.14&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;For the Nine Months Ended&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September&#160;30,&lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September&#160;30,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Numerator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Net loss attributable to ABVC&#x2019;s common stockholders&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(7,404,722&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(11,559,301&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Denominator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Weighted-average shares outstanding:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Weighted-average shares outstanding - Basic&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,555,474&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,119,795&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Stock options&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-291"&gt;&#x2013;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-292"&gt;&#x2013;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Weighted-average shares outstanding - Diluted&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,555,474&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,119,795&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Loss per share&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;-Basic&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(2.08&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(3.71&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;-Diluted&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(2.08&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(3.71&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c78" decimals="0" id="ixv-21204" unitRef="usd">-3317516</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c41" decimals="0" id="ixv-21209" unitRef="usd">-3704864</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="c78"
      decimals="0"
      id="ixv-21246"
      unitRef="shares">4055345</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="c41"
      decimals="0"
      id="ixv-21251"
      unitRef="shares">3257912</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment
      contextRef="c78"
      decimals="0"
      id="ixv-21270"
      unitRef="shares">4055345</us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment>
    <us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment
      contextRef="c41"
      decimals="0"
      id="ixv-21275"
      unitRef="shares">3257912</us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment>
    <us-gaap:EarningsPerShareBasic
      contextRef="c78"
      decimals="2"
      id="ixv-21302"
      unitRef="usdPershares">-0.82</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic
      contextRef="c41"
      decimals="2"
      id="ixv-21307"
      unitRef="usdPershares">-1.14</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareDiluted
      contextRef="c78"
      decimals="2"
      id="ixv-21314"
      unitRef="usdPershares">-0.82</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="c41"
      decimals="2"
      id="ixv-21319"
      unitRef="usdPershares">-1.14</us-gaap:EarningsPerShareDiluted>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c356" decimals="0" id="ixv-21375" unitRef="usd">-7404722</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c357" decimals="0" id="ixv-21380" unitRef="usd">-11559301</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="c356"
      decimals="0"
      id="ixv-21417"
      unitRef="shares">3555474</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="c357"
      decimals="0"
      id="ixv-21422"
      unitRef="shares">3119795</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment
      contextRef="c356"
      decimals="0"
      id="ixv-21441"
      unitRef="shares">3555474</us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment>
    <us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment
      contextRef="c357"
      decimals="0"
      id="ixv-21446"
      unitRef="shares">3119795</us-gaap:WeightedAverageNumberDilutedSharesOutstandingAdjustment>
    <us-gaap:EarningsPerShareBasic
      contextRef="c356"
      decimals="2"
      id="ixv-21473"
      unitRef="usdPershares">-2.08</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic
      contextRef="c357"
      decimals="2"
      id="ixv-21478"
      unitRef="usdPershares">-3.71</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareDiluted
      contextRef="c356"
      decimals="2"
      id="ixv-21485"
      unitRef="usdPershares">-2.08</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="c357"
      decimals="2"
      id="ixv-21490"
      unitRef="usdPershares">-3.71</us-gaap:EarningsPerShareDiluted>
    <us-gaap:LesseeOperatingLeasesTextBlock contextRef="c0" id="ixv-21500">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;13.
LEASE&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company adopted FASB Accounting Standards Codification, Topic 842, Leases (&#x201c;ASC 842&#x201d;) using the modified retrospective approach,
electing the practical expedient that allows the Company not to restate its comparative periods prior to the adoption of the standard
on January 1, 2019.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company applied the following practical expedients in the transition to the new standard and allowed under ASC 842:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Reassessment
of expired or existing contracts: The Company elected not to reassess, at the application date, whether any expired or existing contracts
contained leases, the lease classification for any expired or existing leases, and the accounting for initial direct costs for any existing
leases.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Use
of hindsight: The Company elected to use hindsight in determining the lease term (that is, when considering options to extend or terminate
the lease and to purchase the underlying asset) and in assessing impairment of right-to-use assets.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Reassessment
of existing or expired land easements: The Company elected not to evaluate existing or expired land easements that were not previously
accounted for as leases under ASC 840, as allowed under the transition practical expedient. Going forward, new or modified land easements
will be evaluated under ASU No. 2016-02.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Separation
of lease and non- lease components: Lease agreements that contain both lease and non-lease components are generally accounted for separately.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Short-term
lease recognition exemption: The Company also elected the short-term lease recognition exemption and will not recognize ROU assets or
lease liabilities for leases with a term less than 12 months.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
new leasing standard requires recognition of leases on the consolidated balance sheets as right-of-use (&#x201c;ROU&#x201d;) assets and
lease liabilities. ROU assets represent the Company&#x2019;s right to use underlying assets for the lease terms and lease liabilities
represent the Company&#x2019;s obligation to make lease payments arising from the leases. Operating lease ROU assets and operating lease
liabilities are recognized based on the present value and future minimum lease payments over the lease term at commencement date. The
Company&#x2019;s future minimum based payments used to determine the Company&#x2019;s lease liabilities mainly include minimum based rent
payments. As most of Company&#x2019;s leases do not provide an implicit rate, the Company uses its estimated incremental borrowing rate
based on the information available at commencement date in determining the present value of lease payments.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company recognized lease liabilities, with corresponding ROU assets, based on the present value of unpaid lease payments for existing
operating leases longer than twelve months. The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances
of accrued and prepaid rent, unamortized lease incentives provided by lessors, and restructuring liabilities. Operating lease cost is
recognized as a single lease cost on a straight-line basis over the lease term and is recorded in Selling, general and administrative
expenses. Variable lease payments for common area maintenance, property taxes and other operating expenses are recognized as expense
in the period when the changes in facts and circumstances on which the variable lease payments are based occur.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company has no finance leases. The Company&#x2019;s leases primarily include various office and laboratory spaces, copy machine, and vehicles
under various operating lease arrangements. The Company&#x2019;s operating leases have remaining lease terms of up to approximately five
years.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September&#160;30, &lt;br/&gt; 2023&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31, &lt;br/&gt; 2022&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left; font-weight: bold"&gt;ASSETS&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Operating lease right-of-use assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;899,817&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,161,141&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold"&gt;LIABILITIES&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Operating lease liabilities (current)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;392,666&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;369,314&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Operating lease liabilities (non-current)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;507,151&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;791,827&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;&lt;i&gt;Supplemental
Information&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following provides details of the Company&#x2019;s lease expenses:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Three Months Ended&lt;br/&gt; September&#160;30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Operating lease expenses&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;96,875&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;87,367&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Nine Months Ended&lt;br/&gt; September&#160;30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Operating lease expenses&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;288,751&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;261,494&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Other
information related to leases is presented below:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Nine months Ended &lt;br/&gt; September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Cash paid for amounts included in the measurement of operating lease liabilities&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;288,751&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;261,494&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September&#160;30, &lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31, &lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Weighted Average Remaining Lease Term:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Operating leases&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2.04 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2.48 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Weighted Average Discount Rate:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Operating leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.53&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.49&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
minimum future annual payments under non-cancellable leases during the next five years and thereafter, at rates now in force, are as
follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Operating&lt;br/&gt; leases&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: left"&gt;2023 (excluding nine months ended September 30, 2023)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;96,585&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;400,432&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;350,693&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;2026&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;56,916&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Thereafter&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-293"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Total future minimum lease payments, undiscounted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;904,626&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: Imputed interest&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(4,809&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Present value of future minimum lease payments&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;899,817&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:LesseeOperatingLeasesTextBlock>
    <us-gaap:OperatingLeaseLeaseIncomeTableTextBlock contextRef="c0" id="ixv-21585">The Company&#x2019;s operating leases have remaining lease terms of up to approximately five
years.&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September&#160;30, &lt;br/&gt; 2023&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31, &lt;br/&gt; 2022&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left; font-weight: bold"&gt;ASSETS&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Operating lease right-of-use assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;899,817&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,161,141&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold"&gt;LIABILITIES&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Operating lease liabilities (current)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;392,666&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;369,314&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Operating lease liabilities (non-current)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;507,151&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;791,827&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:OperatingLeaseLeaseIncomeTableTextBlock>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="c358" decimals="0" id="ixv-21613" unitRef="usd">899817</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="c359" decimals="0" id="ixv-21618" unitRef="usd">1161141</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:OperatingLeaseLiabilityCurrent contextRef="c358" decimals="0" id="ixv-21635" unitRef="usd">392666</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:OperatingLeaseLiabilityCurrent contextRef="c359" decimals="0" id="ixv-21640" unitRef="usd">369314</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="c358" decimals="0" id="ixv-21647" unitRef="usd">507151</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="c359" decimals="0" id="ixv-21652" unitRef="usd">791827</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:LeaseCostTableTextBlock contextRef="c0" id="ixv-21663">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
following provides details of the Company&#x2019;s lease expenses:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Three Months Ended&lt;br/&gt; September&#160;30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Operating lease expenses&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;96,875&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;87,367&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Nine Months Ended&lt;br/&gt; September&#160;30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Operating lease expenses&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;288,751&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;261,494&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Nine months Ended &lt;br/&gt; September 30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center"&gt;(Unaudited)&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Cash paid for amounts included in the measurement of operating lease liabilities&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;288,751&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;261,494&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;September&#160;30, &lt;br/&gt; 2023&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31, &lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Weighted Average Remaining Lease Term:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Operating leases&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2.04 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2.48 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Weighted Average Discount Rate:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Operating leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.53&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.49&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:LeaseCostTableTextBlock>
    <us-gaap:OperatingLeaseExpense contextRef="c11" decimals="0" id="ixv-21693" unitRef="usd">96875</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseExpense contextRef="c12" decimals="0" id="ixv-21698" unitRef="usd">87367</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseExpense contextRef="c0" decimals="0" id="ixv-21728" unitRef="usd">288751</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseExpense contextRef="c13" decimals="0" id="ixv-21733" unitRef="usd">261494</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseLeaseIncomeLeasePayments contextRef="c0" decimals="0" id="ixv-21784" unitRef="usd">288751</us-gaap:OperatingLeaseLeaseIncomeLeasePayments>
    <us-gaap:OperatingLeaseLeaseIncomeLeasePayments contextRef="c13" decimals="0" id="ixv-21789" unitRef="usd">261494</us-gaap:OperatingLeaseLeaseIncomeLeasePayments>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="c1" id="ixv-21819">P2Y14D</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="c2" id="ixv-21825">P2Y5M23D</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="c1" decimals="4" id="ixv-21852" unitRef="pure">0.0153</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="c2" decimals="4" id="ixv-21857" unitRef="pure">0.0149</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock contextRef="c0" id="ixv-21862">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
minimum future annual payments under non-cancellable leases during the next five years and thereafter, at rates now in force, are as
follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Operating&lt;br/&gt; leases&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: left"&gt;2023 (excluding nine months ended September 30, 2023)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;96,585&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;400,432&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;350,693&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;2026&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;56,916&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Thereafter&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-293"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Total future minimum lease payments, undiscounted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;904,626&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: Imputed interest&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(4,809&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Present value of future minimum lease payments&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;899,817&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths contextRef="c1" decimals="0" id="ixv-21879" unitRef="usd">96585</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo contextRef="c1" decimals="0" id="ixv-21886" unitRef="usd">400432</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree contextRef="c1" decimals="0" id="ixv-21893" unitRef="usd">350693</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour contextRef="c1" decimals="0" id="ixv-21900" unitRef="usd">56916</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour>
    <us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue contextRef="c1" decimals="0" id="ixv-21914" unitRef="usd">904626</us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue>
    <us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount contextRef="c1" decimals="0" id="ixv-21921" unitRef="usd">4809</us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="c1" decimals="0" id="ixv-21928" unitRef="usd">899817</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:SubsequentEventsTextBlock contextRef="c0" id="ixv-21934">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;14.
SUBSEQUENT EVENTS&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;During
the period from Oct 1, 2023 until the date of this report, the Company has been repaying Lind, pursuant to the securities purchase agreement
executed on February 23, 2023, with securities for 2,329,495 shares, totaling an amount of $1,572,600.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;In
November 2023, the Company and one of its subsidiaries, BioLite, Inc. (&#x201c;BioLite&#x201d;) each entered into a multi-year, global
licensing agreement with AIBL for the Company and BioLite&#x2019;s CNS drugs with the indications of MDD (Major Depressive Disorder) and
ADHD (Attention Deficit Hyperactivity Disorder) (the &#x201c;Licensed Products&#x201d;). The potential license will cover the Licensed
Products&#x2019; clinical trial, registration, manufacturing, supply, and distribution rights. The Licensed Products for MDD and ADHD,
owned by ABVC and BioLite, were valued at $667M by a third-party evaluation. The parties are determined to collaborate on the global
development of the Licensed Products. The parties are also working to strengthen new drug development and business collaboration, including
technology, interoperability, and standards development. As per each of the respective agreements, each of ABVC and BioLite shall receive
23 million shares of AIBL stock at $10 per share, and if certain milestones are met, $3,500,000 and royalties equaling 5% of net sales,
up to $100 million.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The
Company has evaluated subsequent events and transactions that occurred after September 30, 2023 up through the date the Company issued
these unaudited consolidated financial statements on November 15, 2023. All subsequent events requiring recognition as of September 30,
2023 have been incorporated into these unaudited consolidated financial statements and there are no other subsequent events that require
disclosure in accordance with FASB ASC Topic 855, &#x201c;Subsequent Events.&#x201d;&lt;/span&gt;&lt;/p&gt;</us-gaap:SubsequentEventsTextBlock>
    <us-gaap:StockRepurchasedDuringPeriodShares
      contextRef="c360"
      decimals="0"
      id="ixv-21942"
      unitRef="shares">2329495</us-gaap:StockRepurchasedDuringPeriodShares>
    <us-gaap:SecuritiesPurchasedUnderAgreementsToResell contextRef="c361" decimals="0" id="ixv-21943" unitRef="usd">1572600</us-gaap:SecuritiesPurchasedUnderAgreementsToResell>
    <us-gaap:SubsequentEventDescription contextRef="c362" id="ixv-21948">the Company and one of its subsidiaries, BioLite, Inc. (&#x201c;BioLite&#x201d;) each entered into a multi-year, global
licensing agreement with AIBL for the Company and BioLite&#x2019;s CNS drugs with the indications of MDD (Major Depressive Disorder) and
ADHD (Attention Deficit Hyperactivity Disorder) (the &#x201c;Licensed Products&#x201d;). The potential license will cover the Licensed
Products&#x2019; clinical trial, registration, manufacturing, supply, and distribution rights. The Licensed Products for MDD and ADHD,
owned by ABVC and BioLite, were valued at $667M by a third-party evaluation. The parties are determined to collaborate on the global
development of the Licensed Products. The parties are also working to strengthen new drug development and business collaboration, including
technology, interoperability, and standards development. As per each of the respective agreements, each of ABVC and BioLite shall receive
23 million shares of AIBL stock at $10 per share, and if certain milestones are met, $3,500,000 and royalties equaling 5% of net sales,
up to $100 million.</us-gaap:SubsequentEventDescription>
    <us-gaap:Cash contextRef="c2" decimals="0" id="ixv-22266" unitRef="usd">85265</us-gaap:Cash>
    <us-gaap:Cash contextRef="c5" decimals="0" id="ixv-22275" unitRef="usd">5828548</us-gaap:Cash>
    <us-gaap:RestrictedCash contextRef="c2" decimals="0" id="ixv-22287" unitRef="usd">1306463</us-gaap:RestrictedCash>
    <us-gaap:RestrictedCash contextRef="c5" decimals="0" id="ixv-22296" unitRef="usd">736667</us-gaap:RestrictedCash>
    <us-gaap:AccountsReceivableNetCurrent contextRef="c2" decimals="0" id="ixv-22308" unitRef="usd">98325</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:AccountsReceivableNetCurrent contextRef="c5" decimals="0" id="ixv-22317" unitRef="usd">280692</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:AccountsAndOtherReceivablesNetCurrent contextRef="c4" decimals="0" id="ixv-22329" unitRef="usd">757343</us-gaap:AccountsAndOtherReceivablesNetCurrent>
    <us-gaap:AccountsAndOtherReceivablesNetCurrent contextRef="c6" decimals="0" id="ixv-22338" unitRef="usd">145399</us-gaap:AccountsAndOtherReceivablesNetCurrent>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c4" decimals="0" id="ixv-22350" unitRef="usd">513819</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:InventoryNet contextRef="c5" decimals="0" id="ixv-22380" unitRef="usd">25975</us-gaap:InventoryNet>
    <us-gaap:ShortTermInvestments contextRef="c2" decimals="0" id="ixv-22392" unitRef="usd">75797</us-gaap:ShortTermInvestments>
    <us-gaap:ShortTermInvestments contextRef="c5" decimals="0" id="ixv-22401" unitRef="usd">108147</us-gaap:ShortTermInvestments>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="c2" decimals="0" id="ixv-22413" unitRef="usd">150235</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="c5" decimals="0" id="ixv-22422" unitRef="usd">528354</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="c2" decimals="0" id="ixv-22434" unitRef="usd">2987247</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="c5" decimals="0" id="ixv-22443" unitRef="usd">7653782</us-gaap:AssetsCurrent>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="c2" decimals="0" id="ixv-22474" unitRef="usd">573978</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="c5" decimals="0" id="ixv-22483" unitRef="usd">525881</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="c2" decimals="0" id="ixv-22495" unitRef="usd">1161141</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="c5" decimals="0" id="ixv-22504" unitRef="usd">1471899</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:LongTermInvestments contextRef="c2" decimals="0" id="ixv-22516" unitRef="usd">842070</us-gaap:LongTermInvestments>
    <us-gaap:LongTermInvestments contextRef="c5" decimals="0" id="ixv-22525" unitRef="usd">932755</us-gaap:LongTermInvestments>
    <us-gaap:DeferredIncomeTaxAssetsNet contextRef="c2" decimals="0" id="ixv-22537" unitRef="usd">117110</us-gaap:DeferredIncomeTaxAssetsNet>
    <us-gaap:DeferredIncomeTaxAssetsNet contextRef="c5" decimals="0" id="ixv-22546" unitRef="usd">981912</us-gaap:DeferredIncomeTaxAssetsNet>
    <us-gaap:PrepaidExpenseNoncurrent contextRef="c2" decimals="0" id="ixv-22558" unitRef="usd">135135</us-gaap:PrepaidExpenseNoncurrent>
    <us-gaap:PrepaidExpenseNoncurrent contextRef="c5" decimals="0" id="ixv-22567" unitRef="usd">119309</us-gaap:PrepaidExpenseNoncurrent>
    <us-gaap:SecurityDeposit contextRef="c2" decimals="0" id="ixv-22579" unitRef="usd">58838</us-gaap:SecurityDeposit>
    <us-gaap:SecurityDeposit contextRef="c5" decimals="0" id="ixv-22588" unitRef="usd">41157</us-gaap:SecurityDeposit>
    <abvc:PrepaymentForLongtermInvestmentsNoncurrent contextRef="c2" decimals="0" id="ixv-22600" unitRef="usd">2838578</abvc:PrepaymentForLongtermInvestmentsNoncurrent>
    <abvc:PrepaymentForLongtermInvestmentsNoncurrent contextRef="c5" decimals="0" id="ixv-22609" unitRef="usd">1153155</abvc:PrepaymentForLongtermInvestmentsNoncurrent>
    <us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent contextRef="c7" decimals="0" id="ixv-22621" unitRef="usd">865477</us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent>
    <us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent contextRef="c8" decimals="0" id="ixv-22630" unitRef="usd">818183</us-gaap:OtherReceivableAfterAllowanceForCreditLossNoncurrent>
    <us-gaap:Assets contextRef="c9" decimals="0" id="ixv-22642" unitRef="usd">9579574</us-gaap:Assets>
    <us-gaap:Assets contextRef="c10" decimals="0" id="ixv-22651" unitRef="usd">13698033</us-gaap:Assets>
    <us-gaap:ShortTermBorrowings contextRef="c2" decimals="0" id="ixv-22720" unitRef="usd">1893750</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c5" decimals="0" id="ixv-22729" unitRef="usd">1640000</us-gaap:ShortTermBorrowings>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="c2" decimals="0" id="ixv-22741" unitRef="usd">2909587</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="c5" decimals="0" id="ixv-22750" unitRef="usd">1300803</us-gaap:AccruedLiabilitiesCurrent>
    <abvc:AdvanceFromCustomers contextRef="c2" decimals="0" id="ixv-22762" unitRef="usd">10985</abvc:AdvanceFromCustomers>
    <abvc:AdvanceFromCustomers contextRef="c5" decimals="0" id="ixv-22771" unitRef="usd">10985</abvc:AdvanceFromCustomers>
    <us-gaap:OperatingLeaseLiabilityCurrent contextRef="c2" decimals="0" id="ixv-22783" unitRef="usd">369314</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:OperatingLeaseLiabilityCurrent contextRef="c5" decimals="0" id="ixv-22792" unitRef="usd">347100</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="c7" decimals="0" id="ixv-22804" unitRef="usd">359992</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:OtherLiabilitiesCurrent contextRef="c8" decimals="0" id="ixv-22813" unitRef="usd">393424</us-gaap:OtherLiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c9" decimals="0" id="ixv-22825" unitRef="usd">5543628</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c10" decimals="0" id="ixv-22834" unitRef="usd">3692312</us-gaap:LiabilitiesCurrent>
    <us-gaap:SecurityDepositLiability contextRef="c2" decimals="0" id="ixv-22865" unitRef="usd">7980</us-gaap:SecurityDepositLiability>
    <us-gaap:SecurityDepositLiability contextRef="c5" decimals="0" id="ixv-22874" unitRef="usd">10580</us-gaap:SecurityDepositLiability>
    <us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="c2" decimals="0" id="ixv-22886" unitRef="usd">791827</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="c5" decimals="0" id="ixv-22895" unitRef="usd">1124799</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:Liabilities contextRef="c9" decimals="0" id="ixv-22907" unitRef="usd">6343435</us-gaap:Liabilities>
    <us-gaap:Liabilities contextRef="c10" decimals="0" id="ixv-22916" unitRef="usd">4827691</us-gaap:Liabilities>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="c2"
      decimals="3"
      id="ixv-22960"
      unitRef="usdPershares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="c5"
      decimals="3"
      id="ixv-22961"
      unitRef="usdPershares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="c2"
      decimals="0"
      id="ixv-22962"
      unitRef="shares">20000000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="c5"
      decimals="0"
      id="ixv-22963"
      unitRef="shares">20000000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="c9"
      decimals="3"
      id="ix_16_fact"
      unitRef="usdPershares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="c10"
      decimals="3"
      id="ix_17_fact"
      unitRef="usdPershares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockSharesAuthorized
      contextRef="c9"
      decimals="0"
      id="ix_10_fact"
      unitRef="shares">100000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesAuthorized
      contextRef="c10"
      decimals="0"
      id="ix_11_fact"
      unitRef="shares">100000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesIssued
      contextRef="c9"
      decimals="0"
      id="ix_14_fact"
      unitRef="shares">3286190</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding
      contextRef="c9"
      decimals="0"
      id="ix_15_fact"
      unitRef="shares">3286190</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockSharesIssued
      contextRef="c10"
      decimals="0"
      id="ix_12_fact"
      unitRef="shares">2893090</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding
      contextRef="c10"
      decimals="0"
      id="ix_13_fact"
      unitRef="shares">2893090</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockValue contextRef="c9" decimals="0" id="ix_8_fact" unitRef="usd">3286</us-gaap:CommonStockValue>
    <us-gaap:CommonStockValue contextRef="c10" decimals="0" id="ix_9_fact" unitRef="usd">2893</us-gaap:CommonStockValue>
    <us-gaap:AdditionalPaidInCapital contextRef="c9" decimals="0" id="ixv-23025" unitRef="usd">67937050</us-gaap:AdditionalPaidInCapital>
    <us-gaap:AdditionalPaidInCapital contextRef="c10" decimals="0" id="ixv-23034" unitRef="usd">58139700</us-gaap:AdditionalPaidInCapital>
    <us-gaap:StockholdersEquityNoteSubscriptionsReceivable contextRef="c2" decimals="0" id="ixv-23046" unitRef="usd">1354440</us-gaap:StockholdersEquityNoteSubscriptionsReceivable>
    <us-gaap:StockholdersEquityNoteSubscriptionsReceivable contextRef="c5" decimals="0" id="ixv-23055" unitRef="usd">2257400</us-gaap:StockholdersEquityNoteSubscriptionsReceivable>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="c2" decimals="0" id="ixv-23067" unitRef="usd">-54904439</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="c5" decimals="0" id="ixv-23076" unitRef="usd">-38481200</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax contextRef="c2" decimals="0" id="ixv-23088" unitRef="usd">-517128</us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax>
    <us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax contextRef="c5" decimals="0" id="ixv-23097" unitRef="usd">-539660</us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax>
    <us-gaap:TreasuryStockValue contextRef="c2" decimals="0" id="ixv-23109" unitRef="usd">9100000</us-gaap:TreasuryStockValue>
    <us-gaap:TreasuryStockValue contextRef="c5" decimals="0" id="ixv-23118" unitRef="usd">9100000</us-gaap:TreasuryStockValue>
    <us-gaap:StockholdersEquity contextRef="c2" decimals="0" id="ixv-23130" unitRef="usd">3098585</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c5" decimals="0" id="ixv-23139" unitRef="usd">8843653</us-gaap:StockholdersEquity>
    <us-gaap:MinorityInterest contextRef="c2" decimals="0" id="ixv-23151" unitRef="usd">137554</us-gaap:MinorityInterest>
    <us-gaap:MinorityInterest contextRef="c5" decimals="0" id="ixv-23160" unitRef="usd">26689</us-gaap:MinorityInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c2" decimals="0" id="ixv-23172" unitRef="usd">3236139</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c5" decimals="0" id="ixv-23181" unitRef="usd">8870342</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="c9" decimals="0" id="ixv-23212" unitRef="usd">9579574</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="c10" decimals="0" id="ixv-23221" unitRef="usd">13698033</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:Revenues contextRef="c14" decimals="0" id="ixv-23299" unitRef="usd">969783</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c15" decimals="0" id="ixv-23308" unitRef="usd">355797</us-gaap:Revenues>
    <us-gaap:CostOfRevenue contextRef="c14" decimals="0" id="ixv-23339" unitRef="usd">286415</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue contextRef="c15" decimals="0" id="ixv-23348" unitRef="usd">5086</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit contextRef="c14" decimals="0" id="ixv-23379" unitRef="usd">683368</us-gaap:GrossProfit>
    <us-gaap:GrossProfit contextRef="c15" decimals="0" id="ixv-23388" unitRef="usd">350711</us-gaap:GrossProfit>
    <us-gaap:SellingGeneralAndAdministrativeExpense contextRef="c14" decimals="0" id="ixv-23438" unitRef="usd">6067545</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpense contextRef="c15" decimals="0" id="ixv-23447" unitRef="usd">5746119</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:ResearchAndDevelopmentExpense contextRef="c14" decimals="0" id="ixv-23459" unitRef="usd">2693457</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ResearchAndDevelopmentExpense contextRef="c15" decimals="0" id="ixv-23468" unitRef="usd">1003805</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ShareBasedCompensation contextRef="c14" decimals="0" id="ixv-23480" unitRef="usd">7036778</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensation contextRef="c15" decimals="0" id="ixv-23489" unitRef="usd">5306755</us-gaap:ShareBasedCompensation>
    <us-gaap:OperatingExpenses contextRef="c14" decimals="0" id="ixv-23501" unitRef="usd">15797780</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses contextRef="c15" decimals="0" id="ixv-23510" unitRef="usd">12056679</us-gaap:OperatingExpenses>
    <us-gaap:OperatingIncomeLoss contextRef="c14" decimals="0" id="ixv-23541" unitRef="usd">-15114412</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss contextRef="c15" decimals="0" id="ixv-23550" unitRef="usd">-11705968</us-gaap:OperatingIncomeLoss>
    <us-gaap:InterestIncomeOther contextRef="c14" decimals="0" id="ixv-23600" unitRef="usd">187817</us-gaap:InterestIncomeOther>
    <us-gaap:InterestIncomeOther contextRef="c15" decimals="0" id="ixv-23609" unitRef="usd">43196</us-gaap:InterestIncomeOther>
    <us-gaap:InterestExpense contextRef="c14" decimals="0" id="ixv-23621" unitRef="usd">293968</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="c15" decimals="0" id="ixv-23630" unitRef="usd">227210</us-gaap:InterestExpense>
    <abvc:OperatingSubleaseIncome contextRef="c14" decimals="0" id="ixv-23642" unitRef="usd">107150</abvc:OperatingSubleaseIncome>
    <abvc:OperatingSubleaseIncome contextRef="c15" decimals="0" id="ixv-23651" unitRef="usd">134576</abvc:OperatingSubleaseIncome>
    <abvc:OperatingSubleaseIncomeRelatedParties contextRef="c15" decimals="0" id="ixv-23672" unitRef="usd">4800</abvc:OperatingSubleaseIncomeRelatedParties>
    <us-gaap:GoodwillImpairmentLoss contextRef="c14" decimals="0" id="ixv-23684" unitRef="usd">110125</us-gaap:GoodwillImpairmentLoss>
    <us-gaap:RealizedInvestmentGainsLosses contextRef="c14" decimals="0" id="ixv-23705" unitRef="usd">-7446</us-gaap:RealizedInvestmentGainsLosses>
    <us-gaap:ForeignCurrencyTransactionGainLossBeforeTax contextRef="c14" decimals="0" id="ixv-23726" unitRef="usd">-259463</us-gaap:ForeignCurrencyTransactionGainLossBeforeTax>
    <us-gaap:ForeignCurrencyTransactionGainLossBeforeTax contextRef="c15" decimals="0" id="ixv-23735" unitRef="usd">426316</us-gaap:ForeignCurrencyTransactionGainLossBeforeTax>
    <us-gaap:EquitySecuritiesFvNiRealizedGainLoss contextRef="c15" decimals="0" id="ixv-23756" unitRef="usd">-269844</us-gaap:EquitySecuritiesFvNiRealizedGainLoss>
    <us-gaap:OtherIncome contextRef="c14" decimals="0" id="ixv-23768" unitRef="usd">-24149</us-gaap:OtherIncome>
    <us-gaap:OtherIncome contextRef="c15" decimals="0" id="ixv-23777" unitRef="usd">22409</us-gaap:OtherIncome>
    <us-gaap:InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment contextRef="c15" decimals="0" id="ixv-23798" unitRef="usd">360898</us-gaap:InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment>
    <us-gaap:OtherNonoperatingIncomeExpense contextRef="c14" decimals="0" id="ixv-23810" unitRef="usd">-400184</us-gaap:OtherNonoperatingIncomeExpense>
    <us-gaap:OtherNonoperatingIncomeExpense contextRef="c15" decimals="0" id="ixv-23819" unitRef="usd">495141</us-gaap:OtherNonoperatingIncomeExpense>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="c14" decimals="0" id="ixv-23850" unitRef="usd">-15514596</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="c15" decimals="0" id="ixv-23859" unitRef="usd">-11210827</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeTaxExpenseBenefit contextRef="c14" decimals="0" id="ixv-23890" unitRef="usd">797778</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit contextRef="c15" decimals="0" id="ixv-23899" unitRef="usd">825024</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:ProfitLoss contextRef="c14" decimals="0" id="ixv-23930" unitRef="usd">-16312374</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c15" decimals="0" id="ixv-23939" unitRef="usd">-12035851</us-gaap:ProfitLoss>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest contextRef="c14" decimals="0" id="ixv-23970" unitRef="usd">110865</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest contextRef="c15" decimals="0" id="ixv-23979" unitRef="usd">802962</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLoss contextRef="c14" decimals="0" id="ixv-24010" unitRef="usd">-16423239</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="c15" decimals="0" id="ixv-24019" unitRef="usd">-12838813</us-gaap:NetIncomeLoss>
    <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax contextRef="c14" decimals="0" id="ixv-24031" unitRef="usd">22532</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax>
    <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax contextRef="c15" decimals="0" id="ixv-24040" unitRef="usd">25200</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax>
    <us-gaap:ComprehensiveIncomeNetOfTax contextRef="c14" decimals="0" id="ixv-24052" unitRef="usd">-16445771</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax contextRef="c15" decimals="0" id="ixv-24061" unitRef="usd">-12864013</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:EarningsPerShareBasic
      contextRef="c14"
      decimals="2"
      id="ix_22_fact"
      unitRef="usdPershares">-5.19</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic
      contextRef="c15"
      decimals="2"
      id="ix_23_fact"
      unitRef="usdPershares">-5.12</us-gaap:EarningsPerShareBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="c14"
      decimals="INF"
      id="ix_24_fact"
      unitRef="shares">3166460</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="c15"
      decimals="INF"
      id="ix_25_fact"
      unitRef="shares">2505352</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:ProfitLoss contextRef="c14" decimals="0" id="ixv-24272" unitRef="usd">-16312374</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c15" decimals="0" id="ixv-24281" unitRef="usd">-12035851</us-gaap:ProfitLoss>
    <us-gaap:Depreciation contextRef="c14" decimals="0" id="ixv-24312" unitRef="usd">23799</us-gaap:Depreciation>
    <us-gaap:Depreciation contextRef="c15" decimals="0" id="ixv-24321" unitRef="usd">11993</us-gaap:Depreciation>
    <us-gaap:ShareBasedCompensation contextRef="c14" decimals="0" id="ixv-24333" unitRef="usd">7036778</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensation contextRef="c15" decimals="0" id="ixv-24342" unitRef="usd">5306755</us-gaap:ShareBasedCompensation>
    <us-gaap:UnrealizedGainLossOnInvestments contextRef="c15" decimals="0" id="ixv-24364" unitRef="usd">-269844</us-gaap:UnrealizedGainLossOnInvestments>
    <abvc:IncreasedecreaseInInventoryAllowanceForValuationLosses contextRef="c14" decimals="0" id="ixv-24376" unitRef="usd">-25975</abvc:IncreasedecreaseInInventoryAllowanceForValuationLosses>
    <abvc:ProvisionForDoubtfulAccount contextRef="c14" decimals="0" id="ixv-24397" unitRef="usd">-184589</abvc:ProvisionForDoubtfulAccount>
    <abvc:GovernmentGrantIncome contextRef="c15" decimals="0" id="ixv-24427" unitRef="usd">360898</abvc:GovernmentGrantIncome>
    <us-gaap:OtherNoncashIncomeExpense contextRef="c14" decimals="0" id="ixv-24439" unitRef="usd">-32350</us-gaap:OtherNoncashIncomeExpense>
    <abvc:InvestmentLoss contextRef="c14" decimals="0" id="ixv-24460" unitRef="usd">110125</abvc:InvestmentLoss>
    <us-gaap:DeferredIncomeTaxExpenseBenefit contextRef="c14" decimals="0" id="ixv-24481" unitRef="usd">864802</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit contextRef="c15" decimals="0" id="ixv-24490" unitRef="usd">824199</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="c14" decimals="0" id="ixv-24521" unitRef="usd">614166</us-gaap:IncreaseDecreaseInAccountsReceivable>
    <us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="c15" decimals="0" id="ixv-24530" unitRef="usd">120980</us-gaap:IncreaseDecreaseInAccountsReceivable>
    <us-gaap:IncreaseDecreaseInPrepaidExpensesOther contextRef="c14" decimals="0" id="ixv-24542" unitRef="usd">-238092</us-gaap:IncreaseDecreaseInPrepaidExpensesOther>
    <us-gaap:IncreaseDecreaseInPrepaidExpensesOther contextRef="c15" decimals="0" id="ixv-24551" unitRef="usd">357276</us-gaap:IncreaseDecreaseInPrepaidExpensesOther>
    <us-gaap:IncreaseDecreaseInDueFromRelatedParties contextRef="c14" decimals="0" id="ixv-24563" unitRef="usd">837014</us-gaap:IncreaseDecreaseInDueFromRelatedParties>
    <us-gaap:IncreaseDecreaseInDueFromRelatedParties contextRef="c15" decimals="0" id="ixv-24572" unitRef="usd">595037</us-gaap:IncreaseDecreaseInDueFromRelatedParties>
    <us-gaap:IncreaseDecreaseInInventories contextRef="c15" decimals="0" id="ixv-24594" unitRef="usd">25830</us-gaap:IncreaseDecreaseInInventories>
    <us-gaap:IncreaseDecreaseInAccountsPayable contextRef="c15" decimals="0" id="ixv-24615" unitRef="usd">-23044</us-gaap:IncreaseDecreaseInAccountsPayable>
    <us-gaap:IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities contextRef="c14" decimals="0" id="ixv-24627" unitRef="usd">1608784</us-gaap:IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities>
    <us-gaap:IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities contextRef="c15" decimals="0" id="ixv-24636" unitRef="usd">-173151</us-gaap:IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities>
    <us-gaap:IncreaseDecreaseInOtherReceivables contextRef="c15" decimals="0" id="ixv-24657" unitRef="usd">1085</us-gaap:IncreaseDecreaseInOtherReceivables>
    <abvc:IncreasedecreaseInSecurityDepositReceived contextRef="c14" decimals="0" id="ixv-24670" unitRef="usd">2600</abvc:IncreasedecreaseInSecurityDepositReceived>
    <us-gaap:IncreaseDecreaseInDueToRelatedParties contextRef="c14" decimals="0" id="ixv-24691" unitRef="usd">242469</us-gaap:IncreaseDecreaseInDueToRelatedParties>
    <us-gaap:IncreaseDecreaseInDueToRelatedParties contextRef="c15" decimals="0" id="ixv-24700" unitRef="usd">-317358</us-gaap:IncreaseDecreaseInDueToRelatedParties>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="c14" decimals="0" id="ixv-24712" unitRef="usd">-7398391</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="c15" decimals="0" id="ixv-24721" unitRef="usd">-7597719</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:PaymentsToAcquireInvestments contextRef="c15" decimals="0" id="ixv-24780" unitRef="usd">107547</us-gaap:PaymentsToAcquireInvestments>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="c14" decimals="0" id="ixv-24793" unitRef="usd">119692</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="c15" decimals="0" id="ixv-24802" unitRef="usd">17503</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:PaymentsToAcquireLongtermInvestments contextRef="c14" decimals="0" id="ixv-24814" unitRef="usd">1601992</us-gaap:PaymentsToAcquireLongtermInvestments>
    <us-gaap:PaymentsToAcquireLongtermInvestments contextRef="c15" decimals="0" id="ixv-24823" unitRef="usd">680916</us-gaap:PaymentsToAcquireLongtermInvestments>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="c14" decimals="0" id="ixv-24835" unitRef="usd">-1721684</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="c15" decimals="0" id="ixv-24844" unitRef="usd">-805966</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:ProceedsFromIssuanceOfCommonStock contextRef="c14" decimals="0" id="ixv-24894" unitRef="usd">3663925</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <us-gaap:ProceedsFromIssuanceOfCommonStock contextRef="c15" decimals="0" id="ixv-24903" unitRef="usd">11119452</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <us-gaap:PaymentsOfStockIssuanceCosts contextRef="c15" decimals="0" id="ixv-24924" unitRef="usd">850429</us-gaap:PaymentsOfStockIssuanceCosts>
    <us-gaap:RepaymentsOfConvertibleDebt contextRef="c15" decimals="0" id="ixv-24945" unitRef="usd">306836</us-gaap:RepaymentsOfConvertibleDebt>
    <abvc:RepaymentOfShorttermLoan contextRef="c15" decimals="0" id="ixv-24966" unitRef="usd">100000</abvc:RepaymentOfShorttermLoan>
    <abvc:RepaymentOfNotesPayable contextRef="c15" decimals="0" id="ixv-24987" unitRef="usd">107400</abvc:RepaymentOfNotesPayable>
    <us-gaap:ProceedsFromIssuanceOfLongTermDebt contextRef="c15" decimals="0" id="ixv-25008" unitRef="usd">236498</us-gaap:ProceedsFromIssuanceOfLongTermDebt>
    <us-gaap:ProceedsFromShortTermDebt contextRef="c14" decimals="0" id="ixv-25020" unitRef="usd">350000</us-gaap:ProceedsFromShortTermDebt>
    <abvc:ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties contextRef="c15" decimals="0" id="ixv-25051" unitRef="usd">4265</abvc:ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="c14" decimals="0" id="ixv-25063" unitRef="usd">4013925</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="c15" decimals="0" id="ixv-25072" unitRef="usd">9995550</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c14" decimals="0" id="ixv-25103" unitRef="usd">-67337</us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c15" decimals="0" id="ixv-25112" unitRef="usd">-28021</us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect contextRef="c14" decimals="0" id="ixv-25147" unitRef="usd">-5173487</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect contextRef="c15" decimals="0" id="ixv-25156" unitRef="usd">1563844</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c5" decimals="0" id="ixv-25206" unitRef="usd">6565215</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c17" decimals="0" id="ixv-25215" unitRef="usd">5001371</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c2" decimals="0" id="ixv-25227" unitRef="usd">1391728</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c5" decimals="0" id="ixv-25236" unitRef="usd">6565215</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:InterestPaidNet contextRef="c14" decimals="0" id="ixv-25305" unitRef="usd">285465</us-gaap:InterestPaidNet>
    <us-gaap:InterestPaidNet contextRef="c15" decimals="0" id="ixv-25314" unitRef="usd">333873</us-gaap:InterestPaidNet>
    <us-gaap:IncomeTaxesPaid contextRef="c14" decimals="0" id="ixv-25326" unitRef="usd">1600</us-gaap:IncomeTaxesPaid>
    <abvc:CommonSharesIssuedForDebtConversion contextRef="c15" decimals="0" id="ixv-25376" unitRef="usd">2693548</abvc:CommonSharesIssuedForDebtConversion>
    <us-gaap:SharesOutstanding
      contextRef="c92"
      decimals="0"
      id="ixv-25561"
      unitRef="shares">2442511</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c92" decimals="0" id="ixv-25570" unitRef="usd">2442</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c93" decimals="0" id="ixv-25579" unitRef="usd">-3160360</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c94" decimals="0" id="ixv-25588" unitRef="usd">40773785</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c95" decimals="0" id="ixv-25597" unitRef="usd">-25642387</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c96" decimals="0" id="ixv-25606" unitRef="usd">564860</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:SharesOutstanding
      contextRef="c97"
      decimals="0"
      id="ixv-25615"
      unitRef="shares">-27535</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c97" decimals="0" id="ixv-25624" unitRef="usd">-9100000</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c98" decimals="0" id="ixv-25633" unitRef="usd">-776273</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c17" decimals="0" id="ixv-25642" unitRef="usd">2662067</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="c99"
      decimals="0"
      id="ixv-25654"
      unitRef="shares">302775</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="c99" decimals="0" id="ixv-25663" unitRef="usd">303</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="c101" decimals="0" id="ixv-25681" unitRef="usd">10268720</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="c15" decimals="0" id="ixv-25734" unitRef="usd">10269023</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="c99"
      decimals="0"
      id="ixv-25746"
      unitRef="shares">36693</us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="c99" decimals="0" id="ixv-25755" unitRef="usd">37</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="c101" decimals="0" id="ixv-25773" unitRef="usd">1728553</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="c15" decimals="0" id="ixv-25826" unitRef="usd">1728590</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits
      contextRef="c99"
      decimals="0"
      id="ixv-25838"
      unitRef="shares">111111</us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="c99" decimals="0" id="ixv-25847" unitRef="usd">111</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="c101" decimals="0" id="ixv-25865" unitRef="usd">2693437</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="c15" decimals="0" id="ixv-25918" unitRef="usd">2693548</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation contextRef="c100" decimals="0" id="ixv-25947" unitRef="usd">902960</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation contextRef="c15" decimals="0" id="ixv-26009" unitRef="usd">902960</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices contextRef="c101" decimals="0" id="ixv-26130" unitRef="usd">2675205</abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices>
    <abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices contextRef="c15" decimals="0" id="ixv-26183" unitRef="usd">2675205</abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices>
    <us-gaap:ProfitLoss contextRef="c102" decimals="0" id="ixv-26230" unitRef="usd">-12838813</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c105" decimals="0" id="ixv-26265" unitRef="usd">802962</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c15" decimals="0" id="ixv-26274" unitRef="usd">-12035851</us-gaap:ProfitLoss>
    <abvc:CumulativeTransactionAdjustments contextRef="c103" decimals="0" id="ixv-26330" unitRef="usd">-25200</abvc:CumulativeTransactionAdjustments>
    <abvc:CumulativeTransactionAdjustments contextRef="c15" decimals="0" id="ixv-26365" unitRef="usd">-25200</abvc:CumulativeTransactionAdjustments>
    <us-gaap:SharesOutstanding
      contextRef="c106"
      decimals="0"
      id="ixv-26377"
      unitRef="shares">2893090</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c106" decimals="0" id="ixv-26386" unitRef="usd">2893</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c107" decimals="0" id="ixv-26395" unitRef="usd">-2257400</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c108" decimals="0" id="ixv-26404" unitRef="usd">58139700</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c109" decimals="0" id="ixv-26413" unitRef="usd">-38481200</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c110" decimals="0" id="ixv-26422" unitRef="usd">539660</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:SharesOutstanding
      contextRef="c111"
      decimals="0"
      id="ixv-26431"
      unitRef="shares">-27535</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c111" decimals="0" id="ixv-26440" unitRef="usd">-9100000</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c112" decimals="0" id="ixv-26449" unitRef="usd">26689</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c10" decimals="0" id="ixv-26458" unitRef="usd">8870342</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="c113"
      decimals="0"
      id="ixv-26470"
      unitRef="shares">200000</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="c113" decimals="0" id="ixv-26479" unitRef="usd">200</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="c115" decimals="0" id="ixv-26497" unitRef="usd">3663725</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="c120" decimals="0" id="ixv-26550" unitRef="usd">3663925</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices
      contextRef="c113"
      decimals="0"
      id="ixv-26562"
      unitRef="shares">193100</us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="c113" decimals="0" id="ixv-26571" unitRef="usd">193</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="c115" decimals="0" id="ixv-26589" unitRef="usd">4891695</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="c120" decimals="0" id="ixv-26642" unitRef="usd">4891888</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation contextRef="c114" decimals="0" id="ixv-26671" unitRef="usd">902960</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation contextRef="c120" decimals="0" id="ixv-26733" unitRef="usd">902960</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices contextRef="c115" decimals="0" id="ixv-26771" unitRef="usd">1241930</abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices>
    <abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices contextRef="c120" decimals="0" id="ixv-26824" unitRef="usd">1241930</abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices>
    <us-gaap:ProfitLoss contextRef="c116" decimals="0" id="ixv-26871" unitRef="usd">-16423239</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c119" decimals="0" id="ixv-26906" unitRef="usd">110865</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c120" decimals="0" id="ixv-26915" unitRef="usd">-16312374</us-gaap:ProfitLoss>
    <abvc:CumulativeTransactionAdjustments contextRef="c117" decimals="0" id="ixv-26971" unitRef="usd">-22532</abvc:CumulativeTransactionAdjustments>
    <abvc:CumulativeTransactionAdjustments contextRef="c120" decimals="0" id="ixv-27006" unitRef="usd">-22532</abvc:CumulativeTransactionAdjustments>
    <us-gaap:SharesOutstanding
      contextRef="c121"
      decimals="0"
      id="ixv-27018"
      unitRef="shares">3286190</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c121" decimals="0" id="ixv-27027" unitRef="usd">3286</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c122" decimals="0" id="ixv-27036" unitRef="usd">-1354440</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c123" decimals="0" id="ixv-27045" unitRef="usd">67937050</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c124" decimals="0" id="ixv-27054" unitRef="usd">-54904439</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c125" decimals="0" id="ixv-27063" unitRef="usd">517128</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:SharesOutstanding
      contextRef="c126"
      decimals="0"
      id="ixv-27072"
      unitRef="shares">-27535</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c126" decimals="0" id="ixv-27081" unitRef="usd">-9100000</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c127" decimals="0" id="ixv-27090" unitRef="usd">137554</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c9" decimals="0" id="ixv-27099" unitRef="usd">3236139</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock contextRef="c14" id="ixv-27144">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;1. ORGANIZATION AND DESCRIPTION OF BUSINESS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;ABVC BioPharma, Inc. (the &#x201c;Company&#x201d;),
formerly known as American BriVision (Holding) Corporation, a Nevada corporation, through the Company&#x2019;s operating entity, American
BriVision Corporation (&#x201c;BriVision&#x201d;), which was incorporated in July 2015 in the State of Delaware, engages in biotechnology
to fulfill unmet medical needs and focuses on the development of new drugs and medical devices derived from plants. &#160;BriVision develops
its pipeline by carefully tracking new medical discoveries or medical device technologies in research institutions in the Asia-Pacific
region. Pre-clinical, disease animal model and Phase I safety studies are examined closely by the Company to identify drugs that BriVision
believes demonstrate efficacy and safety. Once a drug appears to be a good candidate for development and ultimately commercialization,
BriVision licenses the drug or medical device from the original researchers and begins to introduce the drugs clinical plan to highly
respected principal investigators in the United States, Australia and Taiwan to conduct a Phase II clinical trial. At present, clinical
trials for the Company&#x2019;s drugs and medical devices are being conducted at such world-famous institutions as Memorial Sloan Kettering
Cancer Center (&#x201c;MSKCC&#x201d;) and MD Anderson Cancer Center. BriVision had no predecessor operations prior to its formation on
July 21, 2015.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Name Change&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s shareholders approved an
amendment to the Company&#x2019;s Articles of Incorporation to change the Company&#x2019;s corporate name from American BriVision (Holding)
Corporation to ABVC BioPharma, Inc. and approved and adopted the Certificate of Amendment to affect same at the 2020 annual meeting of
shareholders (the &#x201c;Annual Meeting&#x201d;). The name change amendment to the Company&#x2019;s Articles of Incorporation was filed
with Nevada&#x2019;s Secretary of State and became effective on March 8, 2021 and FINRA processed our request to change our name on April
30, 2021, which became effective as of May 3, 2021.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s stock symbol remains ABVC.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Reverse Merger&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On February 8, 2016, a Share Exchange Agreement
(the &#x201c;Share Exchange Agreement&#x201d;) was entered into by and among the Company, BriVision, and Euro-Asia Investment &amp;amp; Finance
Corp. Limited, a company incorporated under the laws of Hong Kong Special Administrative Region of the People&#x2019;s Republic of China
(&#x201c;Euro-Asia&#x201d;), being the owners of record of 164,387,376 (52,336,000 pre-stock split) shares of Common Stock of the Company,
and the owners of record of all of the issued share capital of BriVision (the &#x201c;BriVision Stock&#x201d;).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Pursuant to the Share Exchange Agreement, upon
surrender by the BriVision Shareholders and the cancellation by BriVision of the certificates evidencing the BriVision Stock as registered
in the name of each BriVision Shareholder, and pursuant to the registration of the Company in the register of members maintained by BriVision
as the new holder of the BriVision Stock and the issuance of the certificates evidencing the aforementioned registration of the BriVision
Stock in the name of the Company, the Company issued 166,273,921 (52,936,583 pre-stock split) shares (the &#x201c;Acquisition Stock&#x201d;)
(subject to adjustment for fractionalized shares as set forth below) of the Company&#x2019;s Common Stock to the BriVision Shareholders
(or their designees), and 163,159,952 (51,945,225 pre-stock split) shares of the Company&#x2019;s Common Stock owned by Euro-Asia were
cancelled and retired to treasury. The Acquisition Stock collectively represented 79.70% of the issued and outstanding Common Stock of
the Company immediately after the Closing, in exchange for the BriVision Stock, representing 100% of the issued share capital of BriVision
in a reverse merger (the &#x201c;Merger&#x201d;).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Pursuant to the Merger, all of the issued and
outstanding common shares of BriVision were converted, at an exchange ratio of 0.2536-for-1, into an aggregate of 166,273,921 (52,936,583
pre-stock split) common shares of the Company and BriVision had become a wholly owned subsidiary of the Company. The holders of Company&#x2019;s
Common Stock as of immediately prior to the Merger held an aggregate of 205,519,223 (65,431,144 pre-stock split) shares of Company&#x2019;s
Common Stock. Because of the exchange of the BriVision Stock for the Acquisition Stock (the &#x201c;Share Exchange&#x201d;), BriVision
had become a wholly owned subsidiary (the &#x201c;Subsidiary&#x201d;) of the Company and there was a change of control of the Company following
the closing. There were no warrants, options or other equity instruments issued in connection with the share exchange agreement.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Upon the consummation of the Share Exchange,
BriVision became a wholly owned subsidiary of the Company.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Following the Share Exchange, the Company has
abandoned prior business plan and is now pursuing BriVision&#x2019;s historically proposed businesses, which focus on the development
of new drugs and innovative medical devices to fulfill unmet medical needs. The business model of the Company is to integrate research
achievements from world-famous institutions, conduct clinical trials of translational medicine for Proof of Concept (&#x201c;POC&#x201d;),
out-license to international pharmaceutical companies, and explore global markets.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Accounting Treatment of the Reverse Merger&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;For financial reporting purposes, the Share Exchange
represents a &#x201c;reverse merger&#x201d;&#160;rather than a business combination and&#160;BriVision&#160;is deemed the accounting acquirer
in the transaction. The&#160;Share Exchange is being accounted for as a reverse-merger and recapitalization. BriVision&#160;is the acquirer
for financial reporting purposes and the&#160;Company&#160;is the acquired company. Consequently, the assets and liabilities and the
operations reflected in the historical financial statements prior to the Share Exchange will be those of&#160;BriVision&#160;and recorded
at the historical cost basis of&#160;BriVision. In addition, the consolidated financial statements after completion of the Share Exchange
will include the assets and liabilities of the Company and BriVision, and the historical operations of&#160;BriVision&#160;and operations
of the Combined Company from the closing date of the Share Exchange.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Merger&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On February 8, 2019, the Company, BioLite Holding,
Inc. (&#x201c;BioLite&#x201d;), BioKey, Inc. (&#x201c;BioKey&#x201d;), BioLite Acquisition Corp., a direct wholly-owned subsidiary of Parent
(&#x201c;Merger Sub 1&#x201d;), and BioKey Acquisition Corp., a direct wholly-owned subsidiary of Parent (&#x201c;Merger Sub 2&#x201d;) (collectively
referred to as the &#x201c;Parties&#x201d;) completed the business combination pursuant to the Agreement and Plan of Merger (the &#x201c;Merger
Agreement&#x201d;) dated as of January 31, 2018 where ABVC acquired BioLite and BioKey via issuing additional Common Stock of ABVC to
the shareholders of BioLite and BioKey.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Pursuant to the terms of the Merger Agreement,
BioLite and BioKey became two wholly-owned subsidiaries of the Company on February 8, 2019. ABVC issued an aggregate of 104,558,777 shares
(prior to the reverse stock split in 2019) to the shareholders of both BioLite and BioKey under a registration statement on Form S-4
(file number 333-226285), which became effective by operation of law on or about February 5, 2019.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;BioLite Holding, Inc. (the &#x201c;BioLite Holding&#x201d;)
was incorporated under the laws of the State of Nevada on July 27, 2016. BioLite BVI, Inc. (the &#x201c;BioLite BVI&#x201d;), a wholly
owned subsidiary of BioLite Holding, was incorporated in the British Virgin Islands on September 13, 2016. BioLite Holding and BioLite
BVI are holding companies and have not carried out substantive business operations of their own.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;BioLite, Inc., (the &#x201c;BioLite Taiwan&#x201d;)
was incorporated on February 13, 2006 under the laws of Taiwan. BioLite is in the business of developing and commercialization of new
botanical drugs with application in central nervous system, autoimmunity, inflammation, hematology, and oncology. In addition, BioLite
Taiwan distributes dietary supplements made from extracts of Chinese herbs and Maitake mushroom.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In January 2017, BioLite Holding, BioLite BVI,
BioLite Taiwan, and certain shareholders of BioLite Taiwan entered into a share purchase / exchange agreement (the &#x201c;BioLite Share
Purchase / Exchange Agreement&#x201d;). Pursuant to the BioLite Share Purchase / Exchange Agreement, the shareholder participants to the
BioLite Share Purchase / Exchange Agreement have sold their equity in BioLite Taiwan and were using the proceeds from such sales to purchase
shares of Common Stock of BioLite Holding at the same price per share, resulting in their owning the same number of shares of Common
Stock as they owned in the BioLite Taiwan. Upon closing of the Share Purchase/ Exchange Agreement in August 2017, BioLite Holding ultimately
owns via BioLite BVI approximately 73% of BioLite Taiwan. The other shareholders who did not enter this Share Purchase/ Exchange Agreement
retain their equity ownership in BioLite Taiwan.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;BioKey, Inc. was incorporated on August 9, 2000
in the State of California. BioKey provides a wide range of services, including, API characterization, pre-formulation studies, formulation
development, analytical method development, stability studies, IND/NDA/ANDA/510K submissions, and manufacturing clinical trial materials
(Phase I through phase III) and commercial manufacturing. It also licenses out its technologies and initiates joint research and development
processes with other biotechnology, pharmaceutical, and nutraceutical companies.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Accounting Treatment of the Merger&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company adopted ASC 805, &#x201c;Business
Combination&#x201d; to record the merger transactions of BioKey. Since the Company and BioLite Holding are the entities under Dr. Tsung-Shann
Jiang&#x2019;s common control, the transaction is accounted for as a restructuring transaction.&#160;All the assets and liabilities of
BioLite Holding, BioLite BVI, and BioLite Taiwan were transferred to the Company at their respective carrying amounts on the closing
date of the Merger. The Company has recast prior period financial statements to reflect the conveyance of BioLite Holding&#x2019;s common
shares as if the restructuring transaction had occurred as of the earliest date of the financial statements. All material intercompany
accounts, transactions, and profits have been eliminated in consolidation. The nature of and effects on earnings per share (EPS) of nonrecurring
intra-entity transactions involving long-term assets and liabilities is not required to be eliminated and EPS amounts have been recast
to include the earnings (or losses) of the transferred net assets.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Going Concern&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The accompanying financial statements have been
prepared in conformity with U.S. GAAP which contemplates continuation of the Company on a going concern basis. The going concern basis
assumes that assets are realized, and liabilities are settled in the ordinary course of business at amounts disclosed in the financial
statements. The Company&#x2019;s ability to continue as a going concern depends upon its ability to market and sell its products to generate
positive operating cash flows. For the year ended December 31, 2022, the Company reported net loss of $16,312,374. As of December 31,
2022, the Company&#x2019;s working capital deficit was $2,832,282. In addition, the Company had net cash outflows of $7,398,391 from operating
activities for the year ended December 31, 2022. These conditions give rise to substantial doubt as to whether the Company will be able
to continue as a going concern.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Management&#x2019;s plan is to continue improve
operations to generate positive cash flows and raise additional capital through private and public offerings. If the Company is not able
to generate positive operating cash flows, and raise additional capital, there is the risk that the Company may not be able to meet its
short-term obligations.&lt;/p&gt;</us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock>
    <us-gaap:ExcessStockSharesIssued
      contextRef="c363"
      decimals="0"
      id="ixv-27162"
      unitRef="shares">164387376</us-gaap:ExcessStockSharesIssued>
    <abvc:CommonStockIssuedBeforeStockSplit
      contextRef="c364"
      decimals="0"
      id="ixv-27163"
      unitRef="shares">52336000</abvc:CommonStockIssuedBeforeStockSplit>
    <us-gaap:ExcessStockSharesIssued
      contextRef="c365"
      decimals="0"
      id="ixv-27166"
      unitRef="shares">166273921</us-gaap:ExcessStockSharesIssued>
    <abvc:CommonStockIssuedBeforeStockSplit
      contextRef="c366"
      decimals="0"
      id="ixv-27167"
      unitRef="shares">52936583</abvc:CommonStockIssuedBeforeStockSplit>
    <us-gaap:ExcessStockSharesIssued
      contextRef="c367"
      decimals="0"
      id="ixv-27168"
      unitRef="shares">163159952</us-gaap:ExcessStockSharesIssued>
    <abvc:CommonStockIssuedBeforeStockSplit
      contextRef="c368"
      decimals="0"
      id="ixv-27169"
      unitRef="shares">51945225</abvc:CommonStockIssuedBeforeStockSplit>
    <abvc:PercentageOfCommonSharesIssuedAndOutstanding
      contextRef="c365"
      decimals="4"
      id="ixv-27170"
      unitRef="pure">0.797</abvc:PercentageOfCommonSharesIssuedAndOutstanding>
    <abvc:PercentageOfIssuedShareCapital
      contextRef="c365"
      decimals="2"
      id="ixv-27171"
      unitRef="pure">1</abvc:PercentageOfIssuedShareCapital>
    <us-gaap:StockholdersEquityNoteStockSplit contextRef="c14" id="ixv-27174">Pursuant to the Merger, all of the issued and
outstanding common shares of BriVision were converted, at an exchange ratio of 0.2536-for-1, into an aggregate of 166,273,921 (52,936,583
pre-stock split) common shares of the Company and BriVision had become a wholly owned subsidiary of the Company.</us-gaap:StockholdersEquityNoteStockSplit>
    <us-gaap:ExcessStockSharesIssued
      contextRef="c369"
      decimals="0"
      id="ixv-27175"
      unitRef="shares">205519223</us-gaap:ExcessStockSharesIssued>
    <abvc:CommonStockIssuedBeforeStockSplit
      contextRef="c370"
      decimals="0"
      id="ixv-27176"
      unitRef="shares">65431144</abvc:CommonStockIssuedBeforeStockSplit>
    <abvc:AggregateOfSharesIssued
      contextRef="c371"
      decimals="0"
      id="ixv-27209"
      unitRef="shares">104558777</abvc:AggregateOfSharesIssued>
    <abvc:PercentageOfCommonSharesIssuedAndOutstanding
      contextRef="c372"
      decimals="2"
      id="ixv-27216"
      unitRef="pure">0.73</abvc:PercentageOfCommonSharesIssuedAndOutstanding>
    <abvc:CompanyReported contextRef="c14" decimals="0" id="ixv-27245" unitRef="usd">16312374</abvc:CompanyReported>
    <us-gaap:Capital contextRef="c2" decimals="0" id="ixv-27246" unitRef="usd">2832282</us-gaap:Capital>
    <us-gaap:DerivativeCollateralRightToReclaimCash contextRef="c16" decimals="0" id="ixv-27247" unitRef="usd">7398391</us-gaap:DerivativeCollateralRightToReclaimCash>
    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="c14" id="ixv-27254">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Basis of Presentation&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The accompanying consolidated financial statements
have been prepared in accordance with the generally accepted accounting principles in the United States of America (the &#x201c;U.S. GAAP&#x201d;).
All significant intercompany transactions and account balances have been eliminated.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;This basis of accounting involves the application
of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.
The Company&#x2019;s financial statements are expressed in U.S. dollars.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Fiscal Year&lt;/span&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company changed its fiscal year from the period beginning on October
1st and ending on September 30th to the period beginning on January 1st and ending on December 31st, beginning January 1, 2018.&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Use of Estimates&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The preparation of financial statements in conformity
with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated
financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially from
those results.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Inventory&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Inventory consists of raw materials, work-in-process,
finished goods, and merchandise. Inventories are stated at the lower of cost or market and valued on a moving weighted average cost basis.
Market is determined based on net realizable value. The Company periodically reviews the age and turnover of its inventory to determine
whether any inventory has become obsolete or has declined in value, and incurs a charge to operations for known and anticipated inventory
obsolescence.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Forward Stock Split&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On March 21, 2016, the Board of Directors of
the Company approved an amendment to Articles of Incorporation to effect a forward split at a ratio of 1 to 3.141 and increase the number
of our authorized shares of Common Stock, par value $0.001 per share, to 360,000,000, which was effective on April 8, 2016.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Stock Reverse Split&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On March 12, 2019, the Board of Directors of
the Company by unanimous written consent in lieu of a meeting approved to i) effect a stock reverse split at the ratio of 1-for-18 (the
&#x201c;Reverse Split&#x201d;) of both the authorized common stock of the Company (the &#x201c;Common Stock&#x201d;) and the issued and outstanding
Common Stock and ii) to amend the articles of incorporation of the Company to reflect the Reverse Split. The Board approved and authorized
the Reverse Split without obtaining approval of the Company&#x2019;s shareholders pursuant to Section 78.207 of Nevada Revised Statutes.
On May 3, 2019, the Company filed a certificate of amendment to the Company&#x2019;s articles of incorporation (the &#x201c;Amendment&#x201d;)
to effect the Reverse Split with the Secretary of State of Nevada. The Financial Industry Regulatory Authority (&#x201c;FINRA&#x201d;)
informed the Company that the Reverse Split was effective on May 8, 2019. All shares and related financial information in this Form 10-K
reflect this 1-for-18 reverse stock split.&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On July 25, 2023, the Company filed a Certificate of Amendment
to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its common stock.
The Company&#x2019;s stockholders previously approved the Reverse Stock Split at the Company&#x2019;s Special Shareholder Meeting held
on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding shares and to increase the per share
trading value of the Company&#x2019;s common stock, although that outcome is not guaranteed. In turn, the Company believes that the Reverse
Stock Split will enable the Company to restore compliance with certain continued listing standards of NASDAQ Capital Market. All shares
and related financial information in this Form 10-Q reflect this 1-for-10 reverse stock split.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Fair Value Measurements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;FASB ASC 820, &#x201c;Fair Value Measurements&#x201d;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect
the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#x2019;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 1 - Inputs are quoted
    prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.
    Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active
    markets that are readily and regularly available.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 2 - Inputs other
    than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted
    prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can
    be corroborated by observable market data for substantially the full term of the assets or liabilities.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 3 - Valuations based
    on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally
    determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market
    participant would use in pricing the asset or liability.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The carrying values of certain assets and liabilities
of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, inventory, prepaid
expenses and other current assets, accounts payable, accrued liabilities, and due to related parties approximate fair value due to their
relatively short maturities. The carrying value of the Company&#x2019;s short-term bank loan, convertible notes payable, and accrued interest
approximates their fair value as the terms of the borrowing are consistent with current market rates and the duration to maturity is
short. The carrying value of the Company&#x2019;s long-term bank loan approximates fair value because the interest rates approximate market
rates that the Company could obtain for debt with similar terms and maturities.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Cash and Cash Equivalents&lt;/span&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company considers highly liquid investments with maturities of
three months or less, when purchased, to be cash equivalents. As of December 31, 2022 and 2021, the Company&#x2019;s cash and cash equivalents
amounted $85,265 and $5,828,548, respectively. Some&#160;of the Company&#x2019;s cash deposits are held in financial institutions
located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes this financial
institution is of high credit quality.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Restricted Cash Equivalents&lt;/span&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Restricted cash equivalents primarily consist
of cash held in a reserve bank account in Taiwan. As of December 31, 2022 and 2021, the Company&#x2019;s restricted cash equivalents amounted
$1,306,463 and $736,667, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Concentration of Credit Risk&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s financial instruments that
are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#x2019;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;We perform ongoing credit evaluation of our customers
and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of accounts receivable.
We determine the amount of allowance for doubtful accounts by examining its historical collection experience and current trends in the
credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from our estimates.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span&gt;&lt;span style="text-decoration:underline"&gt;Concentration
of clients&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span&gt;As of December
31, 2022, the most major clients, specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement
industry, accounted for 71.89% of the Company&#x2019;s total account receivable; the second major client with its Chairman being the Board
of Director of Biokey, accounted for&#160;16.62% of the Company&#x2019;s total account receivable. As of December 31, 2021, the major clients
in biotechnology research accounted for 37.48% of the Company&#x2019;s total account receivable; the second major client accounted for
33.38% if the Company&#x2019;s total account receivable.&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span&gt;For the
year ended December 31, 2022, one major client, Rgene Corporation, a related party under common
control by controlling beneficiary shareholder of YuanGene Corporation and the Company, which works in development and commercialization
of new drugs in Taiwan, accounted for&#160;93.22% of the Company's total revenues. For the year ended December 31, 2021, one major client,
GLIA, LLC, accounted for 46.24% of the Company&#x2019;s total revenue.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Revenue Recognition&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#x201c;ASC&#x201d;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#x2019;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#x2019;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#x2019;s revenue during all periods presented.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Pursuant to ASC 606, the Company recognizes revenue
when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company expects
to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines is
within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify
the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance
obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only
applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled
to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined
to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are
performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount
of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Collaborative Revenues &#x2014; &lt;/b&gt;The Company
recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements. The terms
of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront license
fees, development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties on net
sales of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net sales of
licensed products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue is recognized
upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;amp;D personnel costs, discount rates and probabilities of technical and regulatory success.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company had multiple deliverables under the
collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development, and
marketing activities. Estimation of the performance periods of the Company&#x2019;s deliverables requires the use of management&#x2019;s
judgment. Significant factors considered in management&#x2019;s evaluation of the estimated performance periods include, but are not limited
to, the Company&#x2019;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the
estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments
on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;(i) Non-refundable upfront payments&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;If a license to the Company&#x2019;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into
and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;(ii) Milestone payments&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company is eligible to receive milestone
payments under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and
commercial events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events
fall into two categories: (a) events which involve the performance of the Company&#x2019;s obligations under the collaborative agreement
with collaboration partners, and (b) events which do not involve the performance of the Company&#x2019;s obligations under the collaborative
agreement with collaboration partners.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The former category of milestone payments consists
of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management
concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that
(i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one
or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result
in additional payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is
required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving
the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments,
and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these
milestone payments in the period in which the underlying triggering event occurs.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;(iii) Multiple Element Arrangements&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered
item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing
whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#x2019;s contractual or estimated performance period for the undelivered elements, which
is typically the term of the Company&#x2019;s research and development obligations. If there is no discernible pattern of performance
or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line
basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which
the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes
revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative
amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional
performance method, as applicable, as of the period ending date.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#x2019;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is
reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific,
clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and
investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining
whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered
substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming
all other revenue recognition criteria are met.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;(iv) Royalties and Profit Sharing Payments&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Under the collaborative agreement with the collaboration
partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net sales. The Company
recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those criteria, the Company
considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable contingency
is resolved.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Revenues Derived from Research and Development
Activities Services &#x2014; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the
inception of a contract, which is to perform research and development services. The Company may also provide its customers with an option
to request that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;If the Company is entitled to reimbursement from
its customers for specified research and development expenses, the Company accounts for the related services that it provides as separate
performance obligations if it determines that these services represent a material right. The Company also determines whether the reimbursement
of research and development expenses should be accounted for as revenues or an offset to research and development expenses in accordance
with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the corresponding
offset to research and development expenses as it satisfies the related performance obligations.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company then determines the transaction price
by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration. Under
the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential milestone
payments. At the start of an agreement, the Company&#x2019;s transaction price usually consists of the payments made to or by the Company
based on the number of full-time equivalent researchers assigned to the project and the related research and development expenses incurred.
The Company does not typically include any payments that the Company may receive in the future in its initial transaction price because
the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine if the Company
should include additional payments in the transaction price.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as advance from customers upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Property and Equipment&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Property and equipment is carried at cost net
of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the related
asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related gain or
loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of the remaining
lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property and equipment
under capital leases, generally based on the following useful lives:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 91%; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; width: 9%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Estimated&lt;br/&gt;
Life in&lt;br/&gt;
 Years&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Buildings and leasehold
    improvements&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;5 ~ 50&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Machinery and equipment&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;5 ~ 10&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Office equipment&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;3 ~ 6&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Impairment of Long-Lived Assets&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company has adopted Accounting Standards
Codification subtopic 360-10, Property, Plant and Equipment (&#x201c;ASC 360-10&#x201d;). ASC 360-10 requires that long-lived assets and
certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually
or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business
conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment
in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting
from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the
carrying amount or the fair value less costs to sell.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Long-term Equity Investment&lt;/span&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company acquires the equity investments to
promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the
Company does not have control over the investees as:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Equity method investments
    when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of
    the income or loss is recognized monthly and is recorded in gains (losses) on equity investments.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Non-marketable cost method
    investments when the equity method does not apply.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Significant judgment is required to identify
whether an impairment exists in the valuation of the Company&#x2019;s non-marketable equity investments, and therefore the Company considers
this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant
impact on the investee&#x2019;s fair value. Qualitative analysis of its investments involves understanding the financial performance and
near-term prospects of the investee, changes in general market conditions in the investee&#x2019;s industry or geographic area, and the
management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using
the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies
and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates
regarding the investees&#x2019; revenue, costs, and discount rates. The Company&#x2019;s assessment of these factors in determining whether
an impairment exists could change in the future due to new developments or changes in applied assumptions.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Other-Than-Temporary Impairment&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Marketable equity securities
    include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability
    and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company
    also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which
    may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the
    investee&#x2019;s credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable
    equity method investments in gains (losses) on equity investments.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Non-marketable equity investments based on the Company&#x2019;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee&#x2019;s ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses) on equity investments.&lt;/p&gt; &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt; &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Other-than-temporary impairments of equity investments were $0 and $0 for the year ended December 31, 2022 and 2021, respectively.&lt;/p&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Goodwill&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In
testing goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than
not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on
our best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment
share, and general economic conditions.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company completed the required testing of
goodwill for impairment as of December 31, 2022, and determined that goodwill was impaired because of the current financial condition
of the Company and the Company&#x2019;s inability to generate future operating income without substantial sales volume increases, which
are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill is not reasonably
assured.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Research and Development Expenses&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company accounts for the cost of using licensing
rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative future uses
the acquisition of product rights to be used in research and development activities must be charged to research and development expenses
when incurred.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company accounts
for R&amp;amp;D costs in accordance with Accounting Standards Codification (&#x201c;ASC&#x201d;) 730, Research and Development (&#x201c;ASC
730&#x201d;). Research and development expenses are charged to expense as incurred unless there is an alternative future use in other
research and development projects or otherwise. Research and development expenses are comprised of costs incurred in performing research
and development activities, including personnel-related costs, facilities-related overhead, and outside contracted services including
clinical trial costs, manufacturing and process development costs for both clinical and preclinical materials, research costs, and other
consulting services. Non-refundable advance payment for goods and services that will be used in future research and development activities
are expensed when the activity has been performed or when the goods have been received rather than when the payment is made. In instances
where the Company enters into agreements with third parties to provide research and development services, costs are expensed as services
are performed.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Post-retirement and post-employment benefits&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s subsidiaries in Taiwan adopted
the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#x201c;Act&#x201d;) in Taiwan. Such labor regulations
require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of the worker&#x2019;s
monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees&#x2019; salaries to the employees&#x2019;
pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts for such employee
benefits, which were expensed as incurred, were $13,031 and $11,375&#160;for the years ended December 31, 2022 and 2021, respectively.
Other than the above, the Company does not provide any other post-retirement or post-employment benefits.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Stock-based Compensation&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company measures expense associated with all
employee stock-based compensation awards using a fair value method and recognizes such expense in the consolidated financial statements
on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#x201c;Compensation-Stock Compensation&#x201d;.
Total employee stock-based compensation expenses were $1,241,930 and $2,675,205 for the years ended December 31, 2022 and 2021, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#x201c;Compensation-Stock Compensation&#x201d; and FASB ASC Topic 505-50 &#x201c;Equity-Based
Payments to Non-Employees&#x201d; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $5,794,848 and $2,631,550 for the years ended December 31, 2022 and 2021, respectively.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Beneficial Conversion Feature&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Income Taxes&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company accounts for income taxes using the
asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood of realization
of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary
differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax
purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire before the
Company is able to realize their benefits, or future deductibility is uncertain.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Under ASC 740, a tax position is recognized as
a benefit only if it is&#160;&#x201c;more likely than not&#x201d;&#160;that the tax position would be sustained in a tax examination, with
a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether
it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals or
litigations based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not
threshold to determine the amount of benefits recognized in the financial statements. A tax position is measured at the largest amount
of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to
meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met.
Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent
financial reporting period in which the threshold is no longer satisfied. Penalties and interest incurred related to underpayment of income
tax are classified as income tax expense in the year incurred. No significant penalty or interest relating to income taxes has been incurred
for the years ended December 31, 2022 and 2021. GAAP also provides guidance on de-recognition, classification, interest and penalties,
accounting in interim periods, disclosures and transition.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On December 22, 2017, the SEC issued Staff Accounting
Bulletin (&#x201c;SAB 118&#x201d;), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a measurement
period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740.
In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting under
ASC 740 is complete. To the extent that a company&#x2019;s accounting for certain income tax effects of the Tax Act is incomplete but
it is able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements. If a
company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740 on the
basis of the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company is able
to make reasonable estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the final impact
of the Tax Act may differ from these estimates, due to, among other things, changes in our interpretations and assumptions, additional
guidance that may be issued by the I.R.S., and actions the Company may take. The Company is continuing to gather additional information
to determine the final impact.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Valuation of Deferred Tax Assets&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;A valuation allowance is recorded to reduce the
Company&#x2019;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#x2019;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and
results in the period such determination was made.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Loss Per Share of Common Stock&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company calculates net loss per share in
accordance with ASC Topic 260, &#x201c;Earnings per Share&#x201d;. Basic loss per share is computed by dividing the net loss by the weighted
average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per share except
that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential
common stock equivalents had been issued and if the additional common shares were dilutive. Diluted earnings per share excludes all dilutive
potential shares if their effect is anti-dilutive.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Commitments and Contingencies&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company has adopted ASC Topic 450 &#x201c;Contingencies&#x201d;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss
contingencies are accrued by a charge to income when information available before financial statements are issued or are available to
be issued indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial
statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred.
If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements
when it is at least reasonably possible that a material loss could be incurred.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Foreign-currency Transactions&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;For the Company&#x2019;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#x201c;NTD&#x201d;) at the rates of exchange in effect when the
transactions occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency
is converted into New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income
in the year of conversion or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated
at the prevailing exchange rates and the resulting differences are charged to current income except for those foreign currencies denominated
investments in shares of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#x2019;
Equity (Deficit).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Translation Adjustment&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The accounts of the Company&#x2019;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#x201c;NT$&#x201d;). Such financial statements
were translated into U.S. Dollars (&#x201c;$&#x201d; or &#x201c;USD&#x201d;) in accordance ASC 830, &#x201c;Foreign Currency Matters&#x201d;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, stockholder&#x2019;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders&#x2019;
equity (deficit).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Recent Accounting Pronouncements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In August 2020, the FASB issued ASU 2020-06,
Debt &#x2014; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#x2014;Contracts in Entity&#x2019;s Own
Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#x2019;s Own Equity (&#x201c;ASU 2020-06&#x201d;).
ASU 2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#x2019;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The
Company is currently evaluating the impact that the standard will have on its consolidated financial statements.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In May 2021, the FASB issued ASU 2021-04, Earnings
Per Share (Topic 260), Debt &#x2014; Modifications and Extinguishments (Subtopic 470-50), Compensation &#x2014; Stock Compensation (Topic
718), and Derivatives and Hedging &#x2014; Contracts in Entity&#x2019;s Own Equity (Subtopic 815-40): Issuer&#x2019;s Accounting for Certain
Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (&#x201c;ASU 2021-04&#x201d;). ASU 2021-04 provides guidance
as to how an issuer should account for a modification of the terms or conditions or an exchange of a freestanding equity-classified written
call option (i.e., a warrant) that remains classified after modification or exchange as an exchange of the original instrument for a
new instrument. An issuer should measure the effect of a modification or exchange as the difference between the fair value of the modified
or exchanged warrant and the fair value of that warrant immediately before modification or exchange and then apply a recognition model
that comprises four categories of transactions and the corresponding accounting treatment for each category (equity issuance, debt origination,
debt modification, and modifications unrelated to equity issuance and debt origination or modification). ASU 2021-04 is effective for
all entities for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. An entity should
apply the guidance provided in ASU 2021-04 prospectively to modifications or exchanges occurring on or after the effective date. Early
adoption is permitted for all entities, including adoption in an interim period. If an entity elects to early adopt ASU 2021-04 in an
interim period, the guidance should be applied as of the beginning of the fiscal year that includes that interim period.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In March 2022, the FASB issued ASU 2022-02, Troubled
Debt Restructurings and Vintage Disclosures. This ASU eliminates the accounting guidance for troubled debt restructurings by creditors
that have adopted ASU 2016-13, Measurement of Credit Losses on Financial Instruments. This ASU also enhances the disclosure requirements
for certain loan refinancing and restructurings by creditors when a borrower is experiencing financial difficulty. In addition, the ASU
amends the guidance on vintage disclosures to require entities to disclose current period gross write-offs by year of origination for
financing receivables and net investments in leases within the scope of ASC 326-20. The ASU is effective for annual periods beginning
after December 15, 2022, including interim periods within those fiscal years. Adoption of the ASU would be applied prospectively. Early
adoption is also permitted, including adoption in an interim period.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company is currently evaluating the impact
that the standards mentioned above will have on its consolidated financial statements.&lt;/p&gt;</us-gaap:SignificantAccountingPoliciesTextBlock>
    <us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="c14" id="ixv-27258">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Basis of Presentation&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The accompanying consolidated financial statements
have been prepared in accordance with the generally accepted accounting principles in the United States of America (the &#x201c;U.S. GAAP&#x201d;).
All significant intercompany transactions and account balances have been eliminated.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;This basis of accounting involves the application
of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.
The Company&#x2019;s financial statements are expressed in U.S. dollars.&lt;/p&gt;</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
    <us-gaap:FiscalPeriod contextRef="c14" id="ixv-27268">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Fiscal Year&lt;/span&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company changed its fiscal year from the period beginning on October
1st and ending on September 30th to the period beginning on January 1st and ending on December 31st, beginning January 1, 2018.&#160;&lt;/p&gt;</us-gaap:FiscalPeriod>
    <us-gaap:UseOfEstimates contextRef="c14" id="ixv-27275">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Use of Estimates&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The preparation of financial statements in conformity
with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated
financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially from
those results.&lt;/p&gt;</us-gaap:UseOfEstimates>
    <us-gaap:InventoryPolicyTextBlock contextRef="c14" id="ixv-27282">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Inventory&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Inventory consists of raw materials, work-in-process,
finished goods, and merchandise. Inventories are stated at the lower of cost or market and valued on a moving weighted average cost basis.
Market is determined based on net realizable value. The Company periodically reviews the age and turnover of its inventory to determine
whether any inventory has become obsolete or has declined in value, and incurs a charge to operations for known and anticipated inventory
obsolescence.&lt;/p&gt;</us-gaap:InventoryPolicyTextBlock>
    <abvc:ForwardStockSplitsPolicyTextBlock contextRef="c14" id="ixv-27289">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Forward Stock Split&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On March 21, 2016, the Board of Directors of
the Company approved an amendment to Articles of Incorporation to effect a forward split at a ratio of 1 to 3.141 and increase the number
of our authorized shares of Common Stock, par value $0.001 per share, to 360,000,000, which was effective on April 8, 2016.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40pt; text-align: justify"&gt;&#160;&lt;/p&gt;</abvc:ForwardStockSplitsPolicyTextBlock>
    <us-gaap:TemporaryEquityParOrStatedValuePerShare
      contextRef="c128"
      decimals="3"
      id="ixv-27295"
      unitRef="usdPershares">0.001</us-gaap:TemporaryEquityParOrStatedValuePerShare>
    <us-gaap:ExcessStockSharesAuthorized
      contextRef="c128"
      decimals="0"
      id="ixv-27296"
      unitRef="shares">360000000</us-gaap:ExcessStockSharesAuthorized>
    <abvc:StockReverseSplitPolicyTextBlock contextRef="c14" id="ixv-27314">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Stock Reverse Split&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On March 12, 2019, the Board of Directors of
the Company by unanimous written consent in lieu of a meeting approved to i) effect a stock reverse split at the ratio of 1-for-18 (the
&#x201c;Reverse Split&#x201d;) of both the authorized common stock of the Company (the &#x201c;Common Stock&#x201d;) and the issued and outstanding
Common Stock and ii) to amend the articles of incorporation of the Company to reflect the Reverse Split. The Board approved and authorized
the Reverse Split without obtaining approval of the Company&#x2019;s shareholders pursuant to Section 78.207 of Nevada Revised Statutes.
On May 3, 2019, the Company filed a certificate of amendment to the Company&#x2019;s articles of incorporation (the &#x201c;Amendment&#x201d;)
to effect the Reverse Split with the Secretary of State of Nevada. The Financial Industry Regulatory Authority (&#x201c;FINRA&#x201d;)
informed the Company that the Reverse Split was effective on May 8, 2019. All shares and related financial information in this Form 10-K
reflect this 1-for-18 reverse stock split.&#160;&lt;/p&gt;&lt;p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On July 25, 2023, the Company filed a Certificate of Amendment
to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its common stock.
The Company&#x2019;s stockholders previously approved the Reverse Stock Split at the Company&#x2019;s Special Shareholder Meeting held
on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding shares and to increase the per share
trading value of the Company&#x2019;s common stock, although that outcome is not guaranteed. In turn, the Company believes that the Reverse
Stock Split will enable the Company to restore compliance with certain continued listing standards of NASDAQ Capital Market. All shares
and related financial information in this Form 10-Q reflect this 1-for-10 reverse stock split.&lt;/span&gt;&lt;/p&gt;</abvc:StockReverseSplitPolicyTextBlock>
    <us-gaap:FairValueMeasurementPolicyPolicyTextBlock contextRef="c14" id="ixv-27326">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Fair Value Measurements&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;FASB ASC 820, &#x201c;Fair Value Measurements&#x201d;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect
the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#x2019;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 1 - Inputs are quoted
    prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.
    Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active
    markets that are readily and regularly available.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 2 - Inputs other
    than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted
    prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can
    be corroborated by observable market data for substantially the full term of the assets or liabilities.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 3 - Valuations based
    on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally
    determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market
    participant would use in pricing the asset or liability.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The carrying values of certain assets and liabilities
of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, inventory, prepaid
expenses and other current assets, accounts payable, accrued liabilities, and due to related parties approximate fair value due to their
relatively short maturities. The carrying value of the Company&#x2019;s short-term bank loan, convertible notes payable, and accrued interest
approximates their fair value as the terms of the borrowing are consistent with current market rates and the duration to maturity is
short. The carrying value of the Company&#x2019;s long-term bank loan approximates fair value because the interest rates approximate market
rates that the Company could obtain for debt with similar terms and maturities.&lt;/p&gt;</us-gaap:FairValueMeasurementPolicyPolicyTextBlock>
    <us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="c14" id="ixv-27363">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Cash and Cash Equivalents&lt;/span&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company considers highly liquid investments with maturities of
three months or less, when purchased, to be cash equivalents. As of December 31, 2022 and 2021, the Company&#x2019;s cash and cash equivalents
amounted $85,265 and $5,828,548, respectively. Some&#160;of the Company&#x2019;s cash deposits are held in financial institutions
located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes this financial
institution is of high credit quality.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="c2" decimals="0" id="ixv-27369" unitRef="usd">85265</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="c5" decimals="0" id="ixv-27370" unitRef="usd">5828548</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy contextRef="c14" id="ixv-27388">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Restricted Cash Equivalents&lt;/span&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Restricted cash equivalents primarily consist
of cash held in a reserve bank account in Taiwan. As of December 31, 2022 and 2021, the Company&#x2019;s restricted cash equivalents amounted
$1,306,463 and $736,667, respectively.&lt;/p&gt;</us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy>
    <us-gaap:RestrictedCashAndCashEquivalents contextRef="c2" decimals="0" id="ixv-27394" unitRef="usd">1306463</us-gaap:RestrictedCashAndCashEquivalents>
    <us-gaap:RestrictedCashAndCashEquivalents contextRef="c5" decimals="0" id="ixv-27395" unitRef="usd">736667</us-gaap:RestrictedCashAndCashEquivalents>
    <us-gaap:ConcentrationRiskCreditRisk contextRef="c14" id="ixv-27397">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Concentration of Credit Risk&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s financial instruments that
are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#x2019;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;We perform ongoing credit evaluation of our customers
and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of accounts receivable.
We determine the amount of allowance for doubtful accounts by examining its historical collection experience and current trends in the
credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from our estimates.&lt;/p&gt;</us-gaap:ConcentrationRiskCreditRisk>
    <abvc:ConcentrationOfClientsPolicyTextBlock contextRef="c14" id="ixv-27407">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span&gt;&lt;span style="text-decoration:underline"&gt;Concentration
of clients&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span&gt;As of December
31, 2022, the most major clients, specializes in developing and commercializing of dietary supplements and therapeutics in dietary supplement
industry, accounted for 71.89% of the Company&#x2019;s total account receivable; the second major client with its Chairman being the Board
of Director of Biokey, accounted for&#160;16.62% of the Company&#x2019;s total account receivable. As of December 31, 2021, the major clients
in biotechnology research accounted for 37.48% of the Company&#x2019;s total account receivable; the second major client accounted for
33.38% if the Company&#x2019;s total account receivable.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span&gt;For the
year ended December 31, 2022, one major client, Rgene Corporation, a related party under common
control by controlling beneficiary shareholder of YuanGene Corporation and the Company, which works in development and commercialization
of new drugs in Taiwan, accounted for&#160;93.22% of the Company's total revenues. For the year ended December 31, 2021, one major client,
GLIA, LLC, accounted for 46.24% of the Company&#x2019;s total revenue.&lt;/span&gt;&lt;/p&gt;</abvc:ConcentrationOfClientsPolicyTextBlock>
    <us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable contextRef="c14" decimals="4" id="ixv-27415" unitRef="pure">0.7189</us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable>
    <us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable
      contextRef="c130"
      decimals="4"
      id="ixv-27416"
      unitRef="pure">0.1662</us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable>
    <us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable
      contextRef="c373"
      decimals="4"
      id="ixv-27417"
      unitRef="pure">0.3748</us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable>
    <us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable contextRef="c15" decimals="4" id="ixv-27418" unitRef="pure">0.3338</us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable>
    <abvc:TotalRevenues contextRef="c14" decimals="4" id="ixv-27423" unitRef="pure">0.9322</abvc:TotalRevenues>
    <abvc:TotalRevenues contextRef="c15" decimals="4" id="ixv-27424" unitRef="pure">0.4624</abvc:TotalRevenues>
    <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="c14" id="ixv-27426">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Revenue Recognition&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#x201c;ASC&#x201d;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#x2019;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#x2019;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#x2019;s revenue during all periods presented.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Pursuant to ASC 606, the Company recognizes revenue
when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company expects
to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines is
within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify
the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance
obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only
applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled
to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined
to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are
performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount
of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Collaborative Revenues &#x2014; &lt;/b&gt;The Company
recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements. The terms
of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront license
fees, development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties on net
sales of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net sales of
licensed products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue is recognized
upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;amp;D personnel costs, discount rates and probabilities of technical and regulatory success.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company had multiple deliverables under the
collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development, and
marketing activities. Estimation of the performance periods of the Company&#x2019;s deliverables requires the use of management&#x2019;s
judgment. Significant factors considered in management&#x2019;s evaluation of the estimated performance periods include, but are not limited
to, the Company&#x2019;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the
estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments
on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;(i) Non-refundable upfront payments&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;If a license to the Company&#x2019;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into
and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;(ii) Milestone payments&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company is eligible to receive milestone
payments under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and
commercial events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events
fall into two categories: (a) events which involve the performance of the Company&#x2019;s obligations under the collaborative agreement
with collaboration partners, and (b) events which do not involve the performance of the Company&#x2019;s obligations under the collaborative
agreement with collaboration partners.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The former category of milestone payments consists
of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management
concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that
(i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one
or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result
in additional payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is
required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving
the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments,
and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these
milestone payments in the period in which the underlying triggering event occurs.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;(iii) Multiple Element Arrangements&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered
item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing
whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#x2019;s contractual or estimated performance period for the undelivered elements, which
is typically the term of the Company&#x2019;s research and development obligations. If there is no discernible pattern of performance
or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line
basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which
the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes
revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative
amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional
performance method, as applicable, as of the period ending date.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#x2019;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is
reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific,
clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and
investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining
whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered
substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming
all other revenue recognition criteria are met.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;(iv) Royalties and Profit Sharing Payments&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Under the collaborative agreement with the collaboration
partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net sales. The Company
recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those criteria, the Company
considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable contingency
is resolved.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Revenues Derived from Research and Development
Activities Services &#x2014; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the
inception of a contract, which is to perform research and development services. The Company may also provide its customers with an option
to request that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;If the Company is entitled to reimbursement from
its customers for specified research and development expenses, the Company accounts for the related services that it provides as separate
performance obligations if it determines that these services represent a material right. The Company also determines whether the reimbursement
of research and development expenses should be accounted for as revenues or an offset to research and development expenses in accordance
with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the corresponding
offset to research and development expenses as it satisfies the related performance obligations.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company then determines the transaction price
by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration. Under
the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential milestone
payments. At the start of an agreement, the Company&#x2019;s transaction price usually consists of the payments made to or by the Company
based on the number of full-time equivalent researchers assigned to the project and the related research and development expenses incurred.
The Company does not typically include any payments that the Company may receive in the future in its initial transaction price because
the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine if the Company
should include additional payments in the transaction price.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as advance from customers upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:RevenueRecognitionPolicyTextBlock>
    <us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="c14" id="ixv-27542">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Property and Equipment&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Property and equipment is carried at cost net
of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the related
asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related gain or
loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of the remaining
lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property and equipment
under capital leases, generally based on the following useful lives:&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 91%; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; width: 9%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Estimated&lt;br/&gt;
Life in&lt;br/&gt;
 Years&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Buildings and leasehold
    improvements&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;5 ~ 50&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Machinery and equipment&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;5 ~ 10&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Office equipment&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;3 ~ 6&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
    <abvc:ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock contextRef="c14" id="ixv-27550">Depreciation is calculated on the straight-line method, including property and equipment
under capital leases, generally based on the following useful lives:&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 91%; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; width: 9%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Estimated&lt;br/&gt;
Life in&lt;br/&gt;
 Years&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Buildings and leasehold
    improvements&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;5 ~ 50&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Machinery and equipment&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;5 ~ 10&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Office equipment&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;3 ~ 6&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</abvc:ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c375" id="ixv-27569">P5Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c376" id="ixv-27570">P50Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c377" id="ixv-27577">P5Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c378" id="ixv-27578">P10Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c379" id="ixv-27585">P3Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c380" id="ixv-27586">P6Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="c14" id="ixv-27588">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Impairment of Long-Lived Assets&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company has adopted Accounting Standards
Codification subtopic 360-10, Property, Plant and Equipment (&#x201c;ASC 360-10&#x201d;). ASC 360-10 requires that long-lived assets and
certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually
or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business
conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment
in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting
from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the
carrying amount or the fair value less costs to sell.&lt;/p&gt;</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock>
    <abvc:LongTermEquityInvestmentPolicy contextRef="c14" id="ixv-27595">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Long-term Equity Investment&lt;/span&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company acquires the equity investments to
promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the
Company does not have control over the investees as:&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Equity method investments
    when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of
    the income or loss is recognized monthly and is recorded in gains (losses) on equity investments.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Non-marketable cost method
    investments when the equity method does not apply.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Significant judgment is required to identify
whether an impairment exists in the valuation of the Company&#x2019;s non-marketable equity investments, and therefore the Company considers
this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant
impact on the investee&#x2019;s fair value. Qualitative analysis of its investments involves understanding the financial performance and
near-term prospects of the investee, changes in general market conditions in the investee&#x2019;s industry or geographic area, and the
management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using
the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies
and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates
regarding the investees&#x2019; revenue, costs, and discount rates. The Company&#x2019;s assessment of these factors in determining whether
an impairment exists could change in the future due to new developments or changes in applied assumptions.&lt;/p&gt;</abvc:LongTermEquityInvestmentPolicy>
    <abvc:OtherThanTemporaryImpairmentPolicyTextBlock contextRef="c14" id="ixv-27639">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Other-Than-Temporary Impairment&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Marketable equity securities
    include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability
    and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company
    also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which
    may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the
    investee&#x2019;s credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable
    equity method investments in gains (losses) on equity investments.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;Non-marketable equity investments based on the Company&#x2019;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee&#x2019;s ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses) on equity investments.&lt;/p&gt; &lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt; &lt;p style="margin-top: 0; margin-bottom: 0"&gt;Other-than-temporary impairments of equity investments were $0 and $0 for the year ended December 31, 2022 and 2021, respectively.&lt;/p&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;</abvc:OtherThanTemporaryImpairmentPolicyTextBlock>
    <abvc:ImpairmentOfEquityInvestments contextRef="c14" decimals="0" id="ixv-27665" unitRef="usd">0</abvc:ImpairmentOfEquityInvestments>
    <abvc:ImpairmentOfEquityInvestments contextRef="c374" decimals="0" id="ixv-27666" unitRef="usd">0</abvc:ImpairmentOfEquityInvestments>
    <us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock contextRef="c14" id="ixv-27669">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Goodwill&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In
testing goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than
not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on
our best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment
share, and general economic conditions.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company completed the required testing of
goodwill for impairment as of December 31, 2022, and determined that goodwill was impaired because of the current financial condition
of the Company and the Company&#x2019;s inability to generate future operating income without substantial sales volume increases, which
are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill is not reasonably
assured.&lt;/p&gt;</us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock>
    <us-gaap:ResearchAndDevelopmentExpensePolicy contextRef="c14" id="ixv-27695">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Research and Development Expenses&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company accounts for the cost of using licensing
rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative future uses
the acquisition of product rights to be used in research and development activities must be charged to research and development expenses
when incurred.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company accounts
for R&amp;amp;D costs in accordance with Accounting Standards Codification (&#x201c;ASC&#x201d;) 730, Research and Development (&#x201c;ASC
730&#x201d;). Research and development expenses are charged to expense as incurred unless there is an alternative future use in other
research and development projects or otherwise. Research and development expenses are comprised of costs incurred in performing research
and development activities, including personnel-related costs, facilities-related overhead, and outside contracted services including
clinical trial costs, manufacturing and process development costs for both clinical and preclinical materials, research costs, and other
consulting services. Non-refundable advance payment for goods and services that will be used in future research and development activities
are expensed when the activity has been performed or when the goods have been received rather than when the payment is made. In instances
where the Company enters into agreements with third parties to provide research and development services, costs are expensed as services
are performed.&lt;/p&gt;</us-gaap:ResearchAndDevelopmentExpensePolicy>
    <us-gaap:PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy contextRef="c14" id="ixv-27705">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Post-retirement and post-employment benefits&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s subsidiaries in Taiwan adopted
the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#x201c;Act&#x201d;) in Taiwan. Such labor regulations
require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of the worker&#x2019;s
monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees&#x2019; salaries to the employees&#x2019;
pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts for such employee
benefits, which were expensed as incurred, were $13,031 and $11,375&#160;for the years ended December 31, 2022 and 2021, respectively.
Other than the above, the Company does not provide any other post-retirement or post-employment benefits.&lt;/p&gt;</us-gaap:PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy>
    <abvc:LabourPensionFundPercentage contextRef="c14" decimals="2" id="ixv-27713" unitRef="pure">0.06</abvc:LabourPensionFundPercentage>
    <abvc:PercentageOfMonthlyContributions contextRef="c14" decimals="2" id="ixv-27714" unitRef="pure">0.06</abvc:PercentageOfMonthlyContributions>
    <us-gaap:DefinedBenefitPlanServiceCost contextRef="c14" decimals="0" id="ixv-27715" unitRef="usd">13031</us-gaap:DefinedBenefitPlanServiceCost>
    <us-gaap:DefinedBenefitPlanServiceCost contextRef="c15" decimals="0" id="ixv-27716" unitRef="usd">11375</us-gaap:DefinedBenefitPlanServiceCost>
    <us-gaap:CompensationRelatedCostsPolicyTextBlock contextRef="c14" id="ixv-27718">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Stock-based Compensation&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company measures expense associated with all
employee stock-based compensation awards using a fair value method and recognizes such expense in the consolidated financial statements
on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#x201c;Compensation-Stock Compensation&#x201d;.
Total employee stock-based compensation expenses were $1,241,930 and $2,675,205 for the years ended December 31, 2022 and 2021, respectively.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#x201c;Compensation-Stock Compensation&#x201d; and FASB ASC Topic 505-50 &#x201c;Equity-Based
Payments to Non-Employees&#x201d; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $5,794,848 and $2,631,550 for the years ended December 31, 2022 and 2021, respectively.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:CompensationRelatedCostsPolicyTextBlock>
    <abvc:StockBasedCompensationForEmployees contextRef="c14" decimals="0" id="ixv-27724" unitRef="usd">1241930</abvc:StockBasedCompensationForEmployees>
    <abvc:StockBasedCompensationForEmployees contextRef="c15" decimals="0" id="ixv-27725" unitRef="usd">2675205</abvc:StockBasedCompensationForEmployees>
    <abvc:StockBasedCompensationForNonemployees contextRef="c14" decimals="0" id="ixv-27729" unitRef="usd">5794848</abvc:StockBasedCompensationForNonemployees>
    <abvc:StockBasedCompensationForNonemployees contextRef="c15" decimals="0" id="ixv-27730" unitRef="usd">2631550</abvc:StockBasedCompensationForNonemployees>
    <abvc:BeneficialConversionFeature contextRef="c14" id="ixv-27748">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Beneficial Conversion Feature&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.&lt;/p&gt;</abvc:BeneficialConversionFeature>
    <us-gaap:IncomeTaxPolicyTextBlock contextRef="c14" id="ixv-27757">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Income Taxes&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company accounts for income taxes using the
asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood of realization
of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary
differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax
purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire before the
Company is able to realize their benefits, or future deductibility is uncertain.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Under ASC 740, a tax position is recognized as
a benefit only if it is&#160;&#x201c;more likely than not&#x201d;&#160;that the tax position would be sustained in a tax examination, with
a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether
it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals or
litigations based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not
threshold to determine the amount of benefits recognized in the financial statements. A tax position is measured at the largest amount
of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to
meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met.
Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent
financial reporting period in which the threshold is no longer satisfied. Penalties and interest incurred related to underpayment of income
tax are classified as income tax expense in the year incurred. No significant penalty or interest relating to income taxes has been incurred
for the years ended December 31, 2022 and 2021. GAAP also provides guidance on de-recognition, classification, interest and penalties,
accounting in interim periods, disclosures and transition.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On December 22, 2017, the SEC issued Staff Accounting
Bulletin (&#x201c;SAB 118&#x201d;), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a measurement
period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740.
In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting under
ASC 740 is complete. To the extent that a company&#x2019;s accounting for certain income tax effects of the Tax Act is incomplete but
it is able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements. If a
company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740 on the
basis of the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company is able
to make reasonable estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the final impact
of the Tax Act may differ from these estimates, due to, among other things, changes in our interpretations and assumptions, additional
guidance that may be issued by the I.R.S., and actions the Company may take. The Company is continuing to gather additional information
to determine the final impact.&lt;/p&gt;</us-gaap:IncomeTaxPolicyTextBlock>
    <abvc:DefinedBenefitPlanFundedPercentages contextRef="c14" decimals="2" id="ixv-27766" unitRef="pure">0.50</abvc:DefinedBenefitPlanFundedPercentages>
    <abvc:ValuationOfDeferredTaxAssetsPolicyTextBlock contextRef="c14" id="ixv-27771">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Valuation of Deferred Tax Assets&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;A valuation allowance is recorded to reduce the
Company&#x2019;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#x2019;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and
results in the period such determination was made.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</abvc:ValuationOfDeferredTaxAssetsPolicyTextBlock>
    <us-gaap:EarningsPerSharePolicyTextBlock contextRef="c14" id="ixv-27794">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Loss Per Share of Common Stock&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company calculates net loss per share in
accordance with ASC Topic 260, &#x201c;Earnings per Share&#x201d;. Basic loss per share is computed by dividing the net loss by the weighted
average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per share except
that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential
common stock equivalents had been issued and if the additional common shares were dilutive. Diluted earnings per share excludes all dilutive
potential shares if their effect is anti-dilutive.&lt;/p&gt;</us-gaap:EarningsPerSharePolicyTextBlock>
    <us-gaap:CommitmentsAndContingenciesPolicyTextBlock contextRef="c14" id="ixv-27801">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Commitments and Contingencies&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company has adopted ASC Topic 450 &#x201c;Contingencies&#x201d;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss
contingencies are accrued by a charge to income when information available before financial statements are issued or are available to
be issued indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial
statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred.
If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements
when it is at least reasonably possible that a material loss could be incurred.&lt;/p&gt;</us-gaap:CommitmentsAndContingenciesPolicyTextBlock>
    <us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock contextRef="c14" id="ixv-27808">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Foreign-currency Transactions&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;For the Company&#x2019;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#x201c;NTD&#x201d;) at the rates of exchange in effect when the
transactions occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency
is converted into New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income
in the year of conversion or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated
at the prevailing exchange rates and the resulting differences are charged to current income except for those foreign currencies denominated
investments in shares of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#x2019;
Equity (Deficit).&lt;/p&gt;</us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock>
    <abvc:TranslationAdjustmentPolicyTextBlock contextRef="c14" id="ixv-27815">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Translation Adjustment&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The accounts of the Company&#x2019;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#x201c;NT$&#x201d;). Such financial statements
were translated into U.S. Dollars (&#x201c;$&#x201d; or &#x201c;USD&#x201d;) in accordance ASC 830, &#x201c;Foreign Currency Matters&#x201d;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, stockholder&#x2019;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders&#x2019;
equity (deficit).&lt;/p&gt;</abvc:TranslationAdjustmentPolicyTextBlock>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="c14" id="ixv-27822">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Recent Accounting Pronouncements&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In August 2020, the FASB issued ASU 2020-06,
Debt &#x2014; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#x2014;Contracts in Entity&#x2019;s Own
Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#x2019;s Own Equity (&#x201c;ASU 2020-06&#x201d;).
ASU 2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#x2019;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The
Company is currently evaluating the impact that the standard will have on its consolidated financial statements.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In May 2021, the FASB issued ASU 2021-04, Earnings
Per Share (Topic 260), Debt &#x2014; Modifications and Extinguishments (Subtopic 470-50), Compensation &#x2014; Stock Compensation (Topic
718), and Derivatives and Hedging &#x2014; Contracts in Entity&#x2019;s Own Equity (Subtopic 815-40): Issuer&#x2019;s Accounting for Certain
Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (&#x201c;ASU 2021-04&#x201d;). ASU 2021-04 provides guidance
as to how an issuer should account for a modification of the terms or conditions or an exchange of a freestanding equity-classified written
call option (i.e., a warrant) that remains classified after modification or exchange as an exchange of the original instrument for a
new instrument. An issuer should measure the effect of a modification or exchange as the difference between the fair value of the modified
or exchanged warrant and the fair value of that warrant immediately before modification or exchange and then apply a recognition model
that comprises four categories of transactions and the corresponding accounting treatment for each category (equity issuance, debt origination,
debt modification, and modifications unrelated to equity issuance and debt origination or modification). ASU 2021-04 is effective for
all entities for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. An entity should
apply the guidance provided in ASU 2021-04 prospectively to modifications or exchanges occurring on or after the effective date. Early
adoption is permitted for all entities, including adoption in an interim period. If an entity elects to early adopt ASU 2021-04 in an
interim period, the guidance should be applied as of the beginning of the fiscal year that includes that interim period.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In March 2022, the FASB issued ASU 2022-02, Troubled
Debt Restructurings and Vintage Disclosures. This ASU eliminates the accounting guidance for troubled debt restructurings by creditors
that have adopted ASU 2016-13, Measurement of Credit Losses on Financial Instruments. This ASU also enhances the disclosure requirements
for certain loan refinancing and restructurings by creditors when a borrower is experiencing financial difficulty. In addition, the ASU
amends the guidance on vintage disclosures to require entities to disclose current period gross write-offs by year of origination for
financing receivables and net investments in leases within the scope of ASC 326-20. The ASU is effective for annual periods beginning
after December 15, 2022, including interim periods within those fiscal years. Adoption of the ASU would be applied prospectively. Early
adoption is also permitted, including adoption in an interim period.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company is currently evaluating the impact
that the standards mentioned above will have on its consolidated financial statements.&lt;/p&gt;</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
    <us-gaap:CollaborativeArrangementDisclosureTextBlock contextRef="c14" id="ixv-27856">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;3. COLLABORATIVE AGREEMENTS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration:underline"&gt;Collaborative agreements with BHK, a related
party&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;(i) On February 24, 2015, BioLite Taiwan and
BioHopeKing Corporation (the &#x201c;BHK&#x201d;) entered into a co-development agreement, (the &#x201c;BHK Co-Development Agreement&#x201d;),
pursuant to which it is collaborative with BHK to develop and commercialize BLI-1401-2 (Botanical Drug) Triple Negative Breast Cancer
(TNBC) Combination Therapy (BLI-1401-2 Products) in Asian countries excluding Japan for all related intellectual property rights, and
has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50 between BHK
and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial sale of the
Product in in Asia excluding Japan.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On July 27, 2016, BioLite Taiwan and BHK agreed
to amend the payment terms of the milestone payment in an aggregate amount of $10 million based on the following schedule:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upon the signing of the BHK Co-Development Agreement: $1 million, or 10% of total payment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upon the first Investigational
    New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or
    10% of total payment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;At the completion of first
    phase II clinical trial: $1 million, or 10% of total payment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;At the initiation of phase
    III of clinical trial research: $3 million, or 30% of total payment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upon the New Drug Application
    (NDA) submission: $4 million, or 40% of total payment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In December 2015, BHK has paid a non-refundable
upfront cash payment of $1 million, or 10% of $10,000,000, upon the signing of BHK Co-Development Agreement. The Company concluded that
the deliverables are considered separate units of accounting as the delivered items have value to the customer on a standalone basis
and recognized this cash receipt as collaboration revenue when all research, technical, and development data was delivered to BHK in
2015. The receipt is for the compensation of past research efforts and contributions made by BioLite Taiwan before this collaborative
agreement was signed and it does not relate to any future commitments made by BioLite Taiwan and BHK in this collaborative agreement.
In August 2016, the Company has received the second milestone payment of NT$31,649,000, approximately equivalent to $1 million, and recognized
collaboration revenue for the year ended December 31, 2016. As of the date of this report, the Company has not completed the first phase
II clinical trial.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In addition to the milestone payments, BioLite
Taiwan is entitled to receive royalty on 12% of BHK&#x2019;s net sales related to BLI-1401-2 Products. As of December 31, 2022 and December
31, 2021, the Company has not earned the royalty under the BHK Co-Development Agreement.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;(ii) On December 9, 2015, BioLite Taiwan entered
into another two collaborative agreements (the &#x201c;BHK Collaborative Agreements&#x201d;), pursuant to which it is collaborative with
BHK to co-develop and commercialize BLI-1005 for &#x201c;Targeting Major Depressive Disorder&#x201d; (BLI-1005 Products) and BLI-1006 for
&#x201c;Targeting Inflammatory Bowel Disease&#x201d; (BLI-1006 Products) in Asia excluding Japan for all related intellectual property
rights, and has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50
between BHK and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial
sale of the Product in in Asia excluding Japan.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In 2015, the Company recognized the cash receipt
in a total of NT$50 million, approximately equivalent to $1.6 million, as collaboration revenue when all research, technical, and development
data was delivered to BHK. The Company concluded that the deliverables are considered separate units of accounting as the delivered items
have value to the customer on a standalone basis and recognized this payment as collaboration revenue when all research, technical, data
and development data was delivered to BHK. The cash receipt is for the compensation of past research efforts and contributions made by
BioLite Taiwan before this BHK Collaborative Agreements was signed and it does not relate to any future commitments made by BioLite Taiwan
and BHK in this BHK Collaborative Agreements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In addition to the total of NT$50 million, approximately
equivalent to $1.60 million, BioLite Taiwan is entitled to receive 50% of the future net licensing income or net sales profit. As of
December 31, 2022 and 2021, the Company has not earned the royalty under the BHK Collaborative Agreements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration:underline"&gt;Co-Development agreement with Rgene Corporation,
a related party&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On May 26, 2017, BriVision entered into a co-development
agreement (the &#x201c;Co-Dev Agreement&#x201d;) with Rgene Corporation (the &#x201c;Rgene&#x201d;), a related party under common control
by controlling beneficiary shareholder of YuanGene Corporation and the Company (See Note 12). Pursuant to Co-Dev Agreement, BriVision
and Rgene agreed to co-develop and commercialize ABV-1507 HER2/neu Positive Breast Cancer Combination Therapy, ABV-1511 Pancreatic Cancer
Combination Therapy and ABV-1527 Ovary Cancer Combination Therapy. Under the terms of the Co-Dev Agreement, Rgene is required to&#160;pay
the Company $3,000,000 in cash or stock of Rgene with equivalent value by August 15, 2017. The payment is for the compensation of BriVision&#x2019;s
past research efforts and contributions made by BriVision before the Co-Dev Agreement was signed and it does not relate to any future
commitments made by BriVision and Rgene in this Co-Dev Agreement. In addition to $3,000,000, the Company is entitled to receive 50% of
the future net licensing income or net sales profit earned by Rgene, if any, and any development costs shall be equally shared by both
BriVision and Rgene.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On June 1, 2017, the Company has delivered all
research, technical, data and development data to Rgene. Since both Rgene and the Company are related parties and under common control
by a controlling beneficiary shareholder of YuanGene Corporation and the Company, the Company has recorded the full amount of $3,000,000
in connection with the Co-Dev Agreement as additional paid-in capital during the year ended December 31, 2017. During the year ended
December 31, 2017, the Company has received $450,000 in cash. On December 24, 2018, the Company received the remaining balance of $2,550,000
in the form of newly issued shares of Rgene&#x2019;s Common Stock, at the price of NT$50 (approximately equivalent to $1.60 per share),
for an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the
year ended December 31, 2018, the Company has recognized investment loss of $549. On December 31, 2018, the Company determined to fully
write off this investment based on the Company&#x2019;s assessment of the severity and duration of the impairment, and qualitative and
quantitative analysis of the operating performance of the investee, adverse changes in market conditions and the regulatory or economic
environment, changes in operating structure of Rgene, additional funding requirements, and Rgene&#x2019;s ability to remain in business.
All projects that have been initiated will be managed and supported by the Company and Rgene.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company and Rgene signed an amendment to
the Co-Dev Agreement on November 10, 2020, pursuant to which both parties agreed to delete AB-1507 HER2/neu Positive Breast Cancer Combination
Therapy and AB 1527 Ovary Cancer Combination Therapy and add ABV-1519 EGFR Positive Non-Small Cell Lung Cancer Combination Therapy and
ABV-1526 Large Intestine / Colon / Rectal Cancer Combination Therapy to the products to be co-developed and commercialized. Other provisions
of the Co-Dev Agreement remain in full force and effect.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration:underline"&gt;Collaborative agreement with BioFirst Corporation,
a related party&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On July 24, 2017, BriVision entered into a collaborative
agreement (the &#x201c;BioFirst Collaborative Agreement&#x201d;) with BioFirst Corporation (&#x201c;BioFirst&#x201d;), pursuant to which
BioFirst granted the Company the global licensing right for medical use of the product (the &#x201c;Product&#x201d;): BFC-1401 Vitreous
Substitute for Vitrectomy. BioFirst is a related party to the Company because a controlling beneficiary shareholder of YuanGene Corporation
and the Company is one of the directors and Common Stock shareholders of BioFirst (See Note 12).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Pursuant to the BioFirst Collaborative Agreement,
the Company will co-develop and commercialize the Product with BioFirst and pay BioFirst in a total amount of $3,000,000 in cash or stock
of the Company before September 30, 2018. The amount of $3,000,000 is in connection with the compensation for BioFirst&#x2019;s past research
efforts and contributions made by BioFirst before the BioFirst Collaborative Agreement was signed and it does not relate to any future
commitments made by BioFirst and BriVision in this BioFirst Collaborative Agreement. In addition, the Company is entitled to receive
50% of the future net licensing income or net sales profit, if any, and any development cost shall be equally shared by both BriVision
and BioFirst.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On September 25, 2017, BioFirst has delivered
all research, technical, data and development data to BriVision. The Company determined to fully expense the entire amount of $3,000,000
since currently the related licensing rights do not have alternative future uses. According to ASC 730-10-25-1, absent alternative future
uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses immediately. Hence, the entire amount of $3,000,000 is fully expensed as research and development expense during the year ended
December 31, 2017.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On June 30, 2019, BriVision entered into a Stock
Purchase Agreement (the &#x201c;Purchase Agreement&#x201d;) with BioFirst. Pursuant to the Purchase Agreement, the Company issued 428,571
shares of the Company&#x2019;s common stock to BioFirst in consideration for $3,000,000 owed by the Company to BioFirst (the &#x201c;Total
Payment&#x201d;) in connection with a certain collaborative agreement between the Company and BioFirst dated July 24, 2017 (the &#x201c;Collaborative
Agreement&#x201d;). Pursuant to the Collaborative Agreement, BioFirst granted the Company the global licensing right to co-develop BFC-1401
or ABV-1701 Vitreous Substitute for Vitrectomy for medical purposes in consideration for the Total Payment.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On August 5, 2019, BriVision entered into a second
Stock Purchase Agreement (&#x201c;Purchase Agreement 2&#x201d;) with BioFirst. Pursuant to Purchase Agreement 2, the Company issued 414,702
shares of the Company&#x2019;s common stock to BioFirst in consideration for $2,902,911 owed by the Company to BioFirst in connection
with a loan provided to BriVision from BioFirst.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On November 4, 2020, the Company executed an
amendment to the BioFirst Agreement with BioFirst to add ABV-2001 Intraocular Irrigation Solution and ABV-2002 Corneal Storage Solution
to the agreement. ABV-2002 is utilized during a corneal transplant procedure to replace a damaged or diseased cornea while ABV-2001 has
broader utilization during a variety of ocular procedures.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Initially the Company will focus on ABV-2002,
a solution utilized to store a donor cornea prior to either penetrating keratoplasty (full thickness cornea transplant) or endothelial
keratoplasty (back layer cornea transplant). ABV-2002 is a solution comprised of a specific poly amino acid that protects ocular tissue
from damage caused by external osmolarity exposure during pre-surgery storage. The specific polymer in ABV-2002 can adjust osmolarity
to maintain a range of 330 to 390 mOsM thereby permitting hydration within the corneal stroma during the storage period. Stromal hydration
results in (a) maintaining acceptable corneal transparency and (b) prevents donor cornea swelling. ABV-2002 also contains an abundant
phenolic phytochemical found in plant cell walls that provides antioxidant antibacterial properties and neuroprotection.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Early testing by BioFirst indicates&#160; that ABV-2002 may be more
effective for protecting the cornea and retina during long-term storage than other storage media available today and can be manufactured
at lower cost. &#160;&#160;&#160;Further ABV-2002 product development was put on hold due the lack of funding.&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In addition, BioFirst was incorporated on November
7, 2006, focusing on the R&amp;amp;D, manufacturing, and sales of innovative patented pharmaceutical products. The technology of BioFirst
comes from the global exclusive licensing from domestic R &amp;amp; D institutions. Currently, the main research and development product
is the vitreous substitute (Vitargus&lt;sup&gt;&#xae;&lt;/sup&gt;) Licensed by the National Health Research Institutes. Vitargus is the world&#x2019;s
first bio-degradable vitreous substitute and offers a number of advantages over current vitreous substitutes by minimizing medical complications
and reducing the need for additional surgeries.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Vitargus has started the construction of a GMP factory in Hsinchu Biomedical
Science Park, Taiwan, with the aim at building a production base to supply the global market and promote the construction of bio-degradable
vitreous substitute manufacturing center in Taiwan, allowing ABVC to achieve the world-class technology of manufacturing Vitargus and
GMP certified pharmaceutical factory. BioFirst is targeting to complete the construction in 2024.&lt;/p&gt;</us-gaap:CollaborativeArrangementDisclosureTextBlock>
    <abvc:MilestonePayments
      contextRef="c381"
      decimals="-6"
      id="ixv-27868"
      unitRef="usd">10000000</abvc:MilestonePayments>
    <us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement contextRef="c381" id="ixv-27874">&#x25cf;Upon the signing of the BHK Co-Development Agreement: $1 million, or 10% of total payment

    &#160;
    &#x25cf;
    Upon the first Investigational
    New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or
    10% of total payment


    &#160;
    &#x25cf;
    At the completion of first
    phase II clinical trial: $1 million, or 10% of total payment


    &#160;
    &#x25cf;
    At the initiation of phase
    III of clinical trial research: $3 million, or 30% of total payment


    &#160;
    &#x25cf;
    Upon the New Drug Application
    (NDA) submission: $4 million, or 40% of total payment
  </us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement>
    <abvc:UpfrontCashPayment
      contextRef="c141"
      decimals="-6"
      id="ixv-27917"
      unitRef="usd">1000000</abvc:UpfrontCashPayment>
    <abvc:PercentageOfPaymentsUnderCodevelopmentAgreement
      contextRef="c142"
      decimals="2"
      id="ixv-27918"
      unitRef="pure">0.10</abvc:PercentageOfPaymentsUnderCodevelopmentAgreement>
    <abvc:IssuanceOfStockValue contextRef="c142" decimals="0" id="ixv-27919" unitRef="usd">10000000</abvc:IssuanceOfStockValue>
    <abvc:MilestonePayments contextRef="c382" decimals="0" id="ixv-27920" unitRef="twd">31649000</abvc:MilestonePayments>
    <abvc:IssuanceOfStockValue
      contextRef="c382"
      decimals="-6"
      id="ixv-27921"
      unitRef="usd">1000000</abvc:IssuanceOfStockValue>
    <abvc:MilestonePaymentsRoyaltyPercentage contextRef="c14" decimals="2" id="ixv-27924" unitRef="pure">0.12</abvc:MilestonePaymentsRoyaltyPercentage>
    <abvc:CollaborativeAgreementsDescription contextRef="c142" id="ixv-27945">In 2015, the Company recognized the cash receipt
in a total of NT$50 million, approximately equivalent to $1.6 million, as collaboration revenue when all research, technical, and development
data was delivered to BHK.</abvc:CollaborativeAgreementsDescription>
    <abvc:CollaborativeAgreementsDescription contextRef="c383" id="ixv-27948">In addition to the total of NT$50 million, approximately
equivalent to $1.60 million, BioLite Taiwan is entitled to receive 50% of the future net licensing income or net sales profit.</abvc:CollaborativeAgreementsDescription>
    <us-gaap:PaymentsForParticipationLiabilities contextRef="c384" decimals="0" id="ixv-27955" unitRef="usd">3000000</us-gaap:PaymentsForParticipationLiabilities>
    <abvc:AdditionCashPayment contextRef="c385" decimals="0" id="ixv-27956" unitRef="usd">3000000</abvc:AdditionCashPayment>
    <abvc:PercentageOfPaymentsUnderCodevelopmentAgreement
      contextRef="c385"
      decimals="2"
      id="ixv-27957"
      unitRef="pure">0.50</abvc:PercentageOfPaymentsUnderCodevelopmentAgreement>
    <us-gaap:AdditionalPaidInCapitalCommonStock contextRef="c146" decimals="0" id="ixv-27960" unitRef="usd">3000000</us-gaap:AdditionalPaidInCapitalCommonStock>
    <us-gaap:OtherLiabilities contextRef="c386" decimals="0" id="ixv-27961" unitRef="usd">450000</us-gaap:OtherLiabilities>
    <abvc:CoDevAgreementDescription contextRef="c387" id="ixv-27962">On December 24, 2018, the Company received the remaining balance of $2,550,000
in the form of newly issued shares of Rgene&#x2019;s Common Stock, at the price of NT$50 (approximately equivalent to $1.60 per share),
for an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the
year ended December 31, 2018, the Company has recognized investment loss of $549.</abvc:CoDevAgreementDescription>
    <abvc:IssuanceOfStockValue contextRef="c388" decimals="0" id="ixv-27989" unitRef="usd">3000000</abvc:IssuanceOfStockValue>
    <us-gaap:PaymentsForParticipationLiabilities contextRef="c389" decimals="0" id="ixv-27990" unitRef="usd">3000000</us-gaap:PaymentsForParticipationLiabilities>
    <abvc:PercentageOfPaymentsUnderCodevelopmentAgreement
      contextRef="c389"
      decimals="2"
      id="ixv-27991"
      unitRef="pure">0.50</abvc:PercentageOfPaymentsUnderCodevelopmentAgreement>
    <us-gaap:CostOfGoodsAndServicesSold contextRef="c390" decimals="0" id="ixv-27994" unitRef="usd">3000000</us-gaap:CostOfGoodsAndServicesSold>
    <us-gaap:OtherResearchAndDevelopmentExpense contextRef="c391" decimals="0" id="ixv-27995" unitRef="usd">3000000</us-gaap:OtherResearchAndDevelopmentExpense>
    <us-gaap:SharesIssued
      contextRef="c156"
      decimals="0"
      id="ixv-27998"
      unitRef="shares">428571</us-gaap:SharesIssued>
    <abvc:AmountReceived contextRef="c156" decimals="0" id="ixv-27999" unitRef="usd">3000000</abvc:AmountReceived>
    <us-gaap:SharesIssued
      contextRef="c157"
      decimals="0"
      id="ixv-28002"
      unitRef="shares">414702</us-gaap:SharesIssued>
    <abvc:AmountReceived contextRef="c157" decimals="0" id="ixv-28003" unitRef="usd">2902911</abvc:AmountReceived>
    <us-gaap:InventoryDisclosureTextBlock contextRef="c14" id="ixv-28033">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;4. INVENTORY&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Inventory consists of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.9pt; text-align: justify; text-indent: -22.9pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Finished goods&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-294"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;96,725&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Work-in-process&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-295"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-296"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Raw materials&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-297"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;84,620&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Allowance for inventory valuation and obsolescence loss&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-298"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(155,370&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Inventories, net&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-299"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;25,975&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.9pt; text-align: justify; text-indent: -22.9pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.9pt; text-align: justify; text-indent: -22.9pt"&gt;For the year
ended December 31, 2022, the inventories were expensed as research and development expenses.&lt;/p&gt;</us-gaap:InventoryDisclosureTextBlock>
    <us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="c14" id="ixv-28038">Inventory consists of the following:&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Finished goods&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-294"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;96,725&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Work-in-process&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-295"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-296"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Raw materials&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-297"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;84,620&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Allowance for inventory valuation and obsolescence loss&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-298"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(155,370&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Inventories, net&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-299"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;25,975&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfInventoryCurrentTableTextBlock>
    <us-gaap:InventoryFinishedGoods contextRef="c5" decimals="0" id="ixv-28062" unitRef="usd">96725</us-gaap:InventoryFinishedGoods>
    <us-gaap:InventoryRawMaterials contextRef="c5" decimals="0" id="ixv-28086" unitRef="usd">84620</us-gaap:InventoryRawMaterials>
    <abvc:AllowanceForInventoryValuationAndObsolescenceLoss contextRef="c5" decimals="0" id="ixv-28098" unitRef="usd">155370</abvc:AllowanceForInventoryValuationAndObsolescenceLoss>
    <us-gaap:InventoryGross contextRef="c5" decimals="0" id="ixv-28110" unitRef="usd">25975</us-gaap:InventoryGross>
    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="c14" id="ixv-28119">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;5. PROPERTY AND EQUIPMENT&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-align: justify; text-indent: -23.75pt"&gt;Property and
equipment as of December 31, 2022 and 2021 are summarized as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-align: justify; text-indent: -23.75pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;Land&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;361,193&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;400,091&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;Buildings and leasehold improvements&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,226,687&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,235,061&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Machinery and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,116,789&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,013,376&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Office equipment&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;173,766&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;191,824&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,878,435&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,840,352&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Less: accumulated depreciation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(3,304,457&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(3,314,471&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;Property and equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;573,978&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;525,881&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Depreciation expense were $23,799 and $11,993
for the years ended December 31, 2022 and 2021, respectively. As of December 31, 2022 and 2021, Land with book value amounted to approximately
$361,193 and $400,091, respectively, were pledged for obtaining bank loan (see Notes 8 Bank loans).&lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="c14" id="ixv-28125">Property and
equipment as of December 31, 2022 and 2021 are summarized as follows:&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;Land&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;361,193&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;400,091&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;Buildings and leasehold improvements&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,226,687&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,235,061&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Machinery and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,116,789&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,013,376&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Office equipment&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;173,766&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;191,824&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,878,435&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,840,352&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Less: accumulated depreciation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(3,304,457&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(3,314,471&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;Property and equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;573,978&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;525,881&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c161" decimals="0" id="ixv-28144" unitRef="usd">361193</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c392" decimals="0" id="ixv-28149" unitRef="usd">400091</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c165" decimals="0" id="ixv-28156" unitRef="usd">2226687</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c393" decimals="0" id="ixv-28161" unitRef="usd">2235061</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c167" decimals="0" id="ixv-28168" unitRef="usd">1116789</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c394" decimals="0" id="ixv-28173" unitRef="usd">1013376</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c169" decimals="0" id="ixv-28180" unitRef="usd">173766</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c395" decimals="0" id="ixv-28185" unitRef="usd">191824</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c2" decimals="0" id="ixv-28192" unitRef="usd">3878435</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c5" decimals="0" id="ixv-28197" unitRef="usd">3840352</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="c2" decimals="0" id="ixv-28204" unitRef="usd">3304457</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="c5" decimals="0" id="ixv-28209" unitRef="usd">3314471</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:PropertyPlantAndEquipmentOtherNet contextRef="c2" decimals="0" id="ixv-28216" unitRef="usd">573978</us-gaap:PropertyPlantAndEquipmentOtherNet>
    <us-gaap:PropertyPlantAndEquipmentOtherNet contextRef="c5" decimals="0" id="ixv-28221" unitRef="usd">525881</us-gaap:PropertyPlantAndEquipmentOtherNet>
    <us-gaap:DepreciationDepletionAndAmortization contextRef="c14" decimals="0" id="ixv-28226" unitRef="usd">23799</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization contextRef="c15" decimals="0" id="ixv-28227" unitRef="usd">11993</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:LandAndLandImprovements contextRef="c2" decimals="0" id="ixv-28228" unitRef="usd">361193</us-gaap:LandAndLandImprovements>
    <us-gaap:LandAndLandImprovements contextRef="c5" decimals="0" id="ixv-28229" unitRef="usd">400091</us-gaap:LandAndLandImprovements>
    <us-gaap:LongTermDebtTextBlock contextRef="c14" id="ixv-28233">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt"&gt;&lt;b&gt;6. LONG-TERM INVESTMENTS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt"&gt;&lt;b&gt;&#160;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The ownership percentages of each investee are listed as follows:&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Ownership percentage&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;Accounting&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold"&gt;Name of related party&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;treatments&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;0.22&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;0.22&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: center"&gt;Cost Method&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Genepharm Biotech Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.92&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.92&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Cost Method&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;BioHopeKing Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8.03&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8.03&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Cost Method&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;BioFirst Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;21.77&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;21.77&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Equity&#160;Method&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Rgene Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28.85&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28.85&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Equity Method&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The extent the investee relies on the company for its business are summarized as follows:&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: black 1.5pt solid; width: 34%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Name
    of related party&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; width: 65%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;The
    extent the investee relies on the Company for its business &#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;No specific business relationship&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Genepharm Biotech Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;No specific business relationship&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Collaborating with the Company to develop and commercialize drugs&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Loaned from the investee and provides research and development support service&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Collaborating with the Company to develop and commercialize drugs&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"&gt;&lt;b&gt;&#160;&#160;&lt;/b&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(3)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Long-term investment mainly consists of the following:&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Non-marketable Cost Method Investments, net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; width: 76%; text-align: left"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;7,169&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;7,941&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; text-align: left"&gt;Genepharm Biotech Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;21,887&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;24,244&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;BioHopeKing Corporation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;813,014&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;900,570&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.25in; text-align: left"&gt;Subtotal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;842,070&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;932,755&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0in; text-align: left"&gt;Equity Method Investments, net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; text-align: left"&gt;BioFirst Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-300"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-301"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;Rgene Corporation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-302"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-303"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.25in; padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;842,070&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;932,755&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(a)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst Corporation (the &#x201c;BioFirst&#x201d;):&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The Company holds an equity interest
in BioFirst Corporation, accounting for its equity interest using the equity method to accounts for its equity investment as prescribed
in ASC 323, Investments&#x2014;Equity Method and Joint Ventures (&#x201c;ASC 323&#x201d;). Equity method adjustments include the Company&#x2019;s
proportionate share of investee&#x2019;s income or loss and other adjustments required by the equity method. As of December 31, 2022 and
2021, the Company owns 21.77% and 21.77% common stock shares of BioFirst, respectively. During year ended December 31, 2021, the Company
made prepayment for equity investment in BioFirst to purchase additional&#160;317,000&#160;shares to be issued by BioFirst in the aggregate
amount of $618,150, recorded as prepayment for long-term investments as of December 31, 2022. The amount due from BioFirst has been reclassified as prepayment for investment.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Summarized financial information for the Company&#x2019;s
equity method investee, BioFirst, is as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5.4pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i&gt;Balance Sheet&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Current Assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,543,151&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,205,669&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Noncurrent Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;739,472&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;959,454&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Current Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,663,051&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,909,703&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Noncurrent Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;103,447&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;32,522&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Stockholders&#x2019; Equity&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;483,874&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;222,898&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i&gt;Statement of operation&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Net sales&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;30,162&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;26,693&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Gross profit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,239&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,348&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Net loss&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,274,539&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,276,892&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Share of losses from investments accounted for using the equity method&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-305"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(269,844&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(b)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene Corporation (the
    &#x201c;Rgene&#x201d;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Both Rgene and the Company are under
common control by Dr. Tsung-Shann Jiang, the CEO and chairman of the BioLite Inc. Since Dr. Tsung-Shann Jiang is able to exercise significant
influence, but not control, over the Rgene, the Company determined to use the equity method to accounts for its equity investment as
prescribed in ASC 323, Investments&#x2014;Equity Method and Joint Ventures (&#x201c;ASC 323&#x201d;). Equity method adjustments include
the Company&#x2019;s proportionate share of investee&#x2019;s income or loss and other adjustments required by the equity method. As of
December 31, 2022 and 2021, the Company owns 28.85% and 28.85% common stock shares of Rgene, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Summarized financial information for the Company&#x2019;s
equity method investee, Rgene, is as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;i&gt;Balance Sheets&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Current Assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;68,302&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;73,452&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Noncurrent Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;303,893&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;374,423&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Current Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,478,868&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,934,786&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Noncurrent Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,441&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-304"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Shareholders&#x2019; Deficit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,481,309&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,486,911&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i&gt;Statement of operations&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Net sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-306"&gt;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-307"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Gross Profit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-308"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-309"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Net loss&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(1,550,123&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(576,514&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Share of loss from investments accounted for using the equity method&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-310"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-311"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(4)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Disposition of long-term
    investment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;During the years ended December 31,
2022 and 2021, there is no disposition of long-term investment.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(5)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Losses on Equity Investments&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The components of losses on equity investments
for each period were as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Share of equity method investee losses&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-312"&gt;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(269,844&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:LongTermDebtTextBlock>
    <abvc:ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks contextRef="c14" id="ixv-28243">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The ownership percentages of each investee are listed as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Ownership percentage&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;Accounting&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold"&gt;Name of related party&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;treatments&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;0.22&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;0.22&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: center"&gt;Cost Method&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Genepharm Biotech Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.92&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.92&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Cost Method&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;BioHopeKing Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8.03&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8.03&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Cost Method&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;BioFirst Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;21.77&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;21.77&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Equity&#160;Method&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Rgene Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28.85&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28.85&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Equity Method&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</abvc:ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks>
    <abvc:OwnershipPercentage
      contextRef="c174"
      decimals="4"
      id="ixv-28280"
      unitRef="pure">0.0022</abvc:OwnershipPercentage>
    <abvc:OwnershipPercentage
      contextRef="c397"
      decimals="4"
      id="ixv-28285"
      unitRef="pure">0.0022</abvc:OwnershipPercentage>
    <abvc:AccountingTreatmentDescription contextRef="c398" id="ixv-28289">Cost Method</abvc:AccountingTreatmentDescription>
    <abvc:OwnershipPercentage
      contextRef="c177"
      decimals="4"
      id="ixv-28295"
      unitRef="pure">0.0092</abvc:OwnershipPercentage>
    <abvc:OwnershipPercentage
      contextRef="c399"
      decimals="4"
      id="ixv-28300"
      unitRef="pure">0.0092</abvc:OwnershipPercentage>
    <abvc:AccountingTreatmentDescription contextRef="c400" id="ixv-28304">Cost Method</abvc:AccountingTreatmentDescription>
    <abvc:OwnershipPercentage
      contextRef="c180"
      decimals="4"
      id="ixv-28310"
      unitRef="pure">0.0803</abvc:OwnershipPercentage>
    <abvc:OwnershipPercentage
      contextRef="c401"
      decimals="4"
      id="ixv-28315"
      unitRef="pure">0.0803</abvc:OwnershipPercentage>
    <abvc:AccountingTreatmentDescription contextRef="c402" id="ixv-28319">Cost Method</abvc:AccountingTreatmentDescription>
    <abvc:OwnershipPercentage
      contextRef="c183"
      decimals="4"
      id="ixv-28325"
      unitRef="pure">0.2177</abvc:OwnershipPercentage>
    <abvc:OwnershipPercentage
      contextRef="c403"
      decimals="4"
      id="ixv-28330"
      unitRef="pure">0.2177</abvc:OwnershipPercentage>
    <abvc:AccountingTreatmentDescription contextRef="c396" id="ixv-28334">Equity&#160;Method</abvc:AccountingTreatmentDescription>
    <abvc:OwnershipPercentage
      contextRef="c186"
      decimals="4"
      id="ixv-28340"
      unitRef="pure">0.2885</abvc:OwnershipPercentage>
    <abvc:OwnershipPercentage
      contextRef="c404"
      decimals="4"
      id="ixv-28345"
      unitRef="pure">0.2885</abvc:OwnershipPercentage>
    <abvc:AccountingTreatmentDescription contextRef="c405" id="ixv-28349">Equity Method</abvc:AccountingTreatmentDescription>
    <abvc:ScheduleOfExtentInvesteeReliesTableTextBlock contextRef="c14" id="ixv-28357">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The extent the investee relies on the company for its business are summarized as follows:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: black 1.5pt solid; width: 34%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Name
    of related party&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; width: 65%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;The
    extent the investee relies on the Company for its business &#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;No specific business relationship&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Genepharm Biotech Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;No specific business relationship&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Collaborating with the Company to develop and commercialize drugs&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Loaned from the investee and provides research and development support service&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Collaborating with the Company to develop and commercialize drugs&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"&gt;&lt;b&gt;&#160;&#160;&lt;/b&gt;&lt;/p&gt;</abvc:ScheduleOfExtentInvesteeReliesTableTextBlock>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c188" id="ixv-28375">No specific business relationship</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c189" id="ixv-28382">No specific business relationship</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c190" id="ixv-28389">Collaborating with the Company to develop and commercialize drugs</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c191" id="ixv-28396">Loaned from the investee and provides research and development support service</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c192" id="ixv-28403">Collaborating with the Company to develop and commercialize drugs</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:ScheduleOfLongTermInvestmentTableTextBlock contextRef="c14" id="ixv-28429">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Long-term investment mainly consists of the following:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Non-marketable Cost Method Investments, net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; width: 76%; text-align: left"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;7,169&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;7,941&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; text-align: left"&gt;Genepharm Biotech Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;21,887&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;24,244&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;BioHopeKing Corporation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;813,014&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;900,570&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.25in; text-align: left"&gt;Subtotal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;842,070&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;932,755&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0in; text-align: left"&gt;Equity Method Investments, net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; text-align: left"&gt;BioFirst Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-300"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-301"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;Rgene Corporation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-302"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-303"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.25in; padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;842,070&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;932,755&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</abvc:ScheduleOfLongTermInvestmentTableTextBlock>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c194" decimals="0" id="ixv-28458" unitRef="usd">7169</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c406" decimals="0" id="ixv-28463" unitRef="usd">7941</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c196" decimals="0" id="ixv-28470" unitRef="usd">21887</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c407" decimals="0" id="ixv-28475" unitRef="usd">24244</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c198" decimals="0" id="ixv-28482" unitRef="usd">813014</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c408" decimals="0" id="ixv-28487" unitRef="usd">900570</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c2" decimals="0" id="ixv-28494" unitRef="usd">842070</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c5" decimals="0" id="ixv-28499" unitRef="usd">932755</abvc:NonmarketableCostMethodInvestmentsNet>
    <us-gaap:EquityMethodInvestments contextRef="c2" decimals="0" id="ixv-28540" unitRef="usd">842070</us-gaap:EquityMethodInvestments>
    <us-gaap:EquityMethodInvestments contextRef="c5" decimals="0" id="ixv-28545" unitRef="usd">932755</us-gaap:EquityMethodInvestments>
    <us-gaap:VariableInterestEntityOwnershipPercentage
      contextRef="c171"
      decimals="4"
      id="ixv-28557"
      unitRef="pure">0.2177</us-gaap:VariableInterestEntityOwnershipPercentage>
    <us-gaap:VariableInterestEntityOwnershipPercentage
      contextRef="c396"
      decimals="4"
      id="ixv-28558"
      unitRef="pure">0.2177</us-gaap:VariableInterestEntityOwnershipPercentage>
    <abvc:PurchaseAdditionalShares
      contextRef="c15"
      decimals="0"
      id="ixv-28559"
      unitRef="shares">317000</abvc:PurchaseAdditionalShares>
    <us-gaap:TemporaryEquityAggregateAmountOfRedemptionRequirement contextRef="c5" decimals="0" id="ixv-28560" unitRef="usd">618150</us-gaap:TemporaryEquityAggregateAmountOfRedemptionRequirement>
    <srt:ScheduleOfCondensedBalanceSheetTableTextBlock contextRef="c14" id="ixv-28566">&lt;i&gt;Balance Sheet&lt;/i&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Current Assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,543,151&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,205,669&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Noncurrent Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;739,472&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;959,454&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Current Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,663,051&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,909,703&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Noncurrent Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;103,447&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;32,522&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Stockholders&#x2019; Equity&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;483,874&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;222,898&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Current Assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;68,302&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;73,452&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Noncurrent Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;303,893&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;374,423&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Current Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,478,868&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,934,786&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Noncurrent Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,441&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-304"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Shareholders&#x2019; Deficit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,481,309&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,486,911&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</srt:ScheduleOfCondensedBalanceSheetTableTextBlock>
    <us-gaap:AssetsCurrent contextRef="c411" decimals="0" id="ixv-28586" unitRef="usd">1543151</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="c412" decimals="0" id="ixv-28591" unitRef="usd">2205669</us-gaap:AssetsCurrent>
    <us-gaap:AssetsNoncurrent contextRef="c411" decimals="0" id="ixv-28598" unitRef="usd">739472</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent contextRef="c412" decimals="0" id="ixv-28603" unitRef="usd">959454</us-gaap:AssetsNoncurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c411" decimals="0" id="ixv-28610" unitRef="usd">2663051</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c412" decimals="0" id="ixv-28615" unitRef="usd">2909703</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesNoncurrent contextRef="c411" decimals="0" id="ixv-28622" unitRef="usd">103447</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent contextRef="c412" decimals="0" id="ixv-28627" unitRef="usd">32522</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:StockholdersEquityOther contextRef="c413" decimals="0" id="ixv-28634" unitRef="usd">483874</us-gaap:StockholdersEquityOther>
    <us-gaap:StockholdersEquityOther contextRef="c414" decimals="0" id="ixv-28639" unitRef="usd">222898</us-gaap:StockholdersEquityOther>
    <srt:ScheduleOfCondensedIncomeStatementTableTextBlock contextRef="c14" id="ixv-28643">&lt;i&gt;Statement of operation&lt;/i&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Net sales&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;30,162&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;26,693&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Gross profit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,239&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,348&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Net loss&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,274,539&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,276,892&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Share of losses from investments accounted for using the equity method&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-305"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(269,844&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Net sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-306"&gt;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-307"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Gross Profit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-308"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-309"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Net loss&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(1,550,123&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(576,514&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Share of loss from investments accounted for using the equity method&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-310"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-311"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</srt:ScheduleOfCondensedIncomeStatementTableTextBlock>
    <us-gaap:GainLossOnSalesOfLoansNet contextRef="c418" decimals="0" id="ixv-28667" unitRef="usd">30162</us-gaap:GainLossOnSalesOfLoansNet>
    <us-gaap:GainLossOnSalesOfLoansNet contextRef="c419" decimals="0" id="ixv-28672" unitRef="usd">26693</us-gaap:GainLossOnSalesOfLoansNet>
    <us-gaap:GrossProfit contextRef="c418" decimals="0" id="ixv-28679" unitRef="usd">8239</us-gaap:GrossProfit>
    <us-gaap:GrossProfit contextRef="c419" decimals="0" id="ixv-28684" unitRef="usd">8348</us-gaap:GrossProfit>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c418" decimals="0" id="ixv-28691" unitRef="usd">-1274539</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c419" decimals="0" id="ixv-28696" unitRef="usd">-2276892</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <abvc:ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod contextRef="c419" decimals="0" id="ixv-28708" unitRef="usd">-269844</abvc:ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent contextRef="c14" decimals="4" id="ixv-28737" unitRef="pure">0.2885</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent contextRef="c15" decimals="4" id="ixv-28738" unitRef="pure">0.2885</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent>
    <us-gaap:AssetsCurrent contextRef="c208" decimals="0" id="ixv-28762" unitRef="usd">68302</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="c415" decimals="0" id="ixv-28767" unitRef="usd">73452</us-gaap:AssetsCurrent>
    <us-gaap:AssetsNoncurrent contextRef="c208" decimals="0" id="ixv-28774" unitRef="usd">303893</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent contextRef="c415" decimals="0" id="ixv-28779" unitRef="usd">374423</us-gaap:AssetsNoncurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c208" decimals="0" id="ixv-28786" unitRef="usd">2478868</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c415" decimals="0" id="ixv-28791" unitRef="usd">1934786</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesNoncurrent contextRef="c208" decimals="0" id="ixv-28798" unitRef="usd">2441</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:StockholdersEquityOther contextRef="c416" decimals="0" id="ixv-28810" unitRef="usd">-2481309</us-gaap:StockholdersEquityOther>
    <us-gaap:StockholdersEquityOther contextRef="c417" decimals="0" id="ixv-28815" unitRef="usd">-1486911</us-gaap:StockholdersEquityOther>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c420" decimals="0" id="ixv-28866" unitRef="usd">-1550123</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c421" decimals="0" id="ixv-28871" unitRef="usd">-576514</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:EquityMethodInvestmentsTextBlock contextRef="c14" id="ixv-28904">The components of losses on equity investments
for each period were as follows:&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Share of equity method investee losses&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-312"&gt;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(269,844&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:EquityMethodInvestmentsTextBlock>
    <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="c15" decimals="0" id="ixv-28932" unitRef="usd">-269844</us-gaap:IncomeLossFromEquityMethodInvestments>
    <abvc:ConvertibleNotesPayableTextBlock contextRef="c14" id="ixv-28952">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;7. CONVERTIBLE NOTES PAYABLE&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On October 23, 2020, the Company entered into
a Securities Purchase Agreement (the &#x201c;October SPA&#x201d;) with one accredited investor. Pursuant to the October SPA, the Company
sold and issued a convertible promissory note (the &#x201c;October Note&#x201d;) in the principal amount of $2,500,000 to the investor
and received the payment from such investor on October 30, 2020. The October Note was issued on October 23, 2020 and the maturity date
of the October Note is the twenty-four (24) month anniversary from the issuance date (the &#x201c;Maturity Date&#x201d;). Upon the Maturity
Date, the Company shall pay to the holder, in cash, an amount representing all outstanding principal amount and accrued and unpaid interest
under the October Note. The October Note bears an interest rate of ten percent (10%) per annum and may be convertible into shares of
the Company&#x2019;s common stock at a fixed conversion price of $2.25 per share. The holder of the October Note may elect to convert
part or all of the outstanding balance of the October Note from the issuance date until the Maturity Date. The Company may prepay the
outstanding amount at any time, in whole or in part, without any penalty.&#160;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On May 17, 2021, the parties to the October SPA
signed Amendment No. 1 to Promissory Note (the &#x201c;Amendment&#x201d;). Pursuant to the Amendment, the Note shall also be automatically
converted into shares of the Company&#x2019;s common stock immediately following the Company&#x2019;s receipt of conditional approval to
list its common stock on the NASDAQ stock market, if and when the Company receives such approval, at a conversion price equal to $2.25
per share.&#160;On July 21, 2021, The Company converted all convertible promissory note amounted $2,500,000 into 1,111,112 shares of
the Company&#x2019;s common stock and warrants.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;As of December 31, 2022 and 2021, the aggregate
carrying values of the convertible debentures were both $0; and accrued convertible interest were both $0.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Total interest expenses in connection with the
above convertible note payable were $208,657 and $193,548 for the years ended December 31, 2022 and 2021, respectively.&lt;/p&gt;</abvc:ConvertibleNotesPayableTextBlock>
    <us-gaap:ConversionOfStockDescription contextRef="c422" id="ixv-28958">Upon the Maturity
Date, the Company shall pay to the holder, in cash, an amount representing all outstanding principal amount and accrued and unpaid interest
under the October Note. The October Note bears an interest rate of ten percent (10%) per annum and may be convertible into shares of
the Company&#x2019;s common stock at a fixed conversion price of $2.25 per share.</us-gaap:ConversionOfStockDescription>
    <us-gaap:DebtInstrumentConvertibleConversionPrice1
      contextRef="c423"
      decimals="2"
      id="ixv-28961"
      unitRef="usdPershares">2.25</us-gaap:DebtInstrumentConvertibleConversionPrice1>
    <abvc:ConvertiblePromissoryNote contextRef="c424" decimals="0" id="ixv-28962" unitRef="usd">2500000</abvc:ConvertiblePromissoryNote>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
      contextRef="c425"
      decimals="0"
      id="ixv-28963"
      unitRef="shares">1111112</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:ConvertibleDebt contextRef="c426" decimals="0" id="ixv-28966" unitRef="usd">0</us-gaap:ConvertibleDebt>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest contextRef="c427" decimals="0" id="ixv-28967" unitRef="usd">0</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:ConvertibleDebt contextRef="c428" decimals="0" id="ixv-28968" unitRef="usd">0</us-gaap:ConvertibleDebt>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest contextRef="c429" decimals="0" id="ixv-28969" unitRef="usd">0</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:InterestAndDebtExpense contextRef="c224" decimals="0" id="ixv-28972" unitRef="usd">208657</us-gaap:InterestAndDebtExpense>
    <us-gaap:InterestAndDebtExpense contextRef="c430" decimals="0" id="ixv-28973" unitRef="usd">193548</us-gaap:InterestAndDebtExpense>
    <us-gaap:DebtDisclosureTextBlock contextRef="c14" id="ixv-28977">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;8. BANK LOANS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Short-term bank loan consists of the following:&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;Cathay United Bank&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;243,750&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;270,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;CTBC Bank&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;650,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;720,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Cathay Bank&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,000,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;650,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,893,750&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,640,000&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Cathay United Bank&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On June 28, 2016, BioLite Taiwan and Cathay United
Bank entered into a one-year bank loan agreement (the &#x201c;Cathay United Loan Agreement&#x201d;) in an amount of NT$7,500,000, equivalent
to $243,750. The term started June 28, 2016 with maturity date at June 28, 2017. The loan balance bears interest at a floating rate of
prime rate plus 1.15%. The prime rate is based on term deposit saving interest rate of Cathay United Bank. On September 6, 2017, BioLite
Taiwan extended the Cathay United Loan Agreement for one year, which was due on September 6, 2018, with the principal amount of NT$7,500,000,
equivalent to $243,750. On October 1, 2018, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal amount of
NT$7,500,000, equivalent to $243,750 &#160;for one year, which was due on September 6, 2019. On September 6, 2019, BioLite Taiwan extended
the Cathay United Loan Agreement with the same principal amount of NT$7,500,000, equivalent to $243,750 for one year, which is due on
September 6, 2020. On September 6, 2020, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal amount of NT$7,500,000,
equivalent to $243,750 for one year, which is due on September 6, 2021. On September 6, 2021, BioLite Taiwan extended the Cathay United
Loan Agreement with the same principal amount of NT$7,500,000, equivalent to $243,750 for one year, which is due on September 6, 2022.
On September 6, 2022, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal amount of NT$7,500,000, equivalent
to $243,750 for one year, and same interest rate, which is due on September 6, 2023. As of December 31, 2022 and December 31, 2021, the
effective interest rates per annum was 2.67% and 2.10%. The loan is collateralized by the Land of BioLite Taiwan, and is also personal
guaranteed by the Company&#x2019;s chairman.&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Interest expenses were $5,960 and $5,639 for the
years ended December 31, 2022 and 2021, respectively.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;CTBC Bank&lt;/span&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On June 12, 2017 and July 19, 2017, BioLite Taiwan and CTBC Bank entered
into short-term saving secured bank loan agreements (the &#x201c;CTBC Loan Agreements&#x201d;) in an amount of NT$10,000,000, equivalent
to $325,000, and NT$10,000,000, equivalent to $325,000, respectively. Both two loans with the same maturity date at January 19, 2018.
In February 2018, BioLite Taiwan combined two loans and extended the loan contract with CTBC for one year. On January 18, 2019, BioLite
Taiwan and CTBC Bank agreed to extend the loan with a new maturity date, which was July 18, 2019. On July 18, 2019, BioLite Taiwan extended
the CTBC Loan Agreement with the same principal amount of NT$20,000,000, equivalent to $650,000 for six months, which is due on January
17, 2020. On January 19, 2020, BioLite Taiwan extended the CTBC Loan Agreement with the same principal amount of NT$20,000,000, equivalent
to $650,000 for six months, which is due on July 19, 2020. On July 17, 2020, BioLite Taiwan extended the CTBC Loan Agreement with the
same principal amount of NT$20,000,000, equivalent to $650,000 for six months, which is due on January 15, 2021. On January 15, 2021,
BioLite Taiwan extended the CTBC Loan Agreement with the same principal amount of NT$20,000,000, equivalent to $650,000 for six months,
which is due on July 15, 2021. On July 15, 2021, BioLite Taiwan extended the CTBC Loan Agreement with the same principal amount of NT$20,000,000,
equivalent to $650,000 for six months, which is due on January 14, 2022. The loan balances bear interest at a fixed rate of 1.68% per
annum. The loan is secured by the money deposited in a savings account with the CTBC Bank. This loan was also personal guaranteed by the
Company&#x2019;s chairman and BioFirst. During the year ended December 31, 2021, BioLite Taiwan has opened a TCD account with CTBC bank
to guarantee the loan going forward.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On July 14, 2022, BioLite Taiwan extended the CTBC Loan Agreement with
the same principal amount of NT$20,000,000, equivalent to $650,000 for six months, which is due on January 14, 2023. The loan balance bear interest at a fixed rate of 2.00% per annum.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On January 14, 2023, BioLite Taiwan extended
the CTBC Loan Agreement with the same principal amount of NT$20,000,000, equivalent to $650,000 for six months, which is due on July
14, 2023. The loan balance bear interest at a fixed rate of 2.50% per annum.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Interest expenses were $12,220 and $12,029 for
the years ended December 31, 2022 and 2021, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Cathay Bank&lt;/span&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On January 21, 2019, the Company received a loan
in the amount of $500,000 from Cathay Bank (the &#x201c;Bank&#x201d;) pursuant to a business loan agreement (the &#x201c;Loan Agreement&#x201d;)
entered by and between the Company and Bank on January 8, 2019 and a promissory note (the &#x201c;Note&#x201d;) executed by the Company
on the same day. The Loan Agreement provides for a revolving line of credit in the principal amount of $1,000,000 with a maturity date
(the &#x201c;Maturity Date&#x201d;) of January 1, 2020. The Note executed in connection with the Loan Agreement bears an interest rate
(the &#x201c;Regular Interest Rate&#x201d;) equal to the sum of one percent (1%) and the prime rate as published in the Wall Street Journal
(the &#x201c;Index&#x201d;) and the accrued interest shall become payable each month from February 1, 2019. Pursuant to the Note, the Company
shall pay the entire outstanding principal plus accrued unpaid interest on the Maturity Date and may prepay portion or all of the Note
before the Maturity Date without penalty. If the Company defaults on the Note, the default interest rate shall become five percent (5%)
plus the Regular Interest Rate.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In connection with the Note and Loan Agreement,
on January 8, 2019, each of Dr. Tsung Shann Jiang and Dr. George Lee, executed a commercial guaranty (the &#x201c;Guaranty&#x201d;) to
guaranty the loans for the Company pursuant to the Loan Agreement and Note, severally and individually, in the amount not exceeding $500,000
each until the entire Note plus interest are fully paid and satisfied. Dr. Tsung Shann Jiang is the Chairman and Chief Executive Officer
of BioLite Holding, Inc. and Dr. George Lee serves as the Chairman of the board of directors of BioKey. On December 29, 2020, the Company
entered into a new loan extension agreement and assignment of deposit account with the Bank, which allowed Dr. Tsung Shann Jiang and
Dr. George Lee to be removed as guarantees from the list of Guaranty.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In addition, on January 8, 2019, each of the
Company and BioKey, a wholly-owned subsidiary of the Company, signed a commercial security agreement (the &#x201c;Security Agreement&#x201d;)
to secure the loans under the Loan Agreement and the Note. Pursuant to the Security Agreements, each of the Company and BioKey (each,
a &#x201c;Grantor&#x201d;, and collectively, the &#x201c;Grantors&#x201d;) granted security interest in the collaterals as defined therein,
comprised of almost all of the assets of each Grantor, to secure such loans for the benefit of the Bank. On March 31, 2020, the Company
extended the Loan Agreement with the same term for seven months, which is due on October 31, 2020. On April 8, 2020 and October 3, 2020,
the Company repaid an aggregated principal amount of $350,000. On December 3, 2020, The Company renewed the Loan Agreement with the principal
amount of $650,000 for ten months, which is due on October 31, 2021. On September 24, 2021, the Cathay Bank has increased the line of
credit to $1,000,000 from $650,000. The Loan Agreement was further extended and due on December 31, 2022. The outstanding loan balance
was $1,000,000 as of December 31, 2022. On February 23, 2023, the bank loan from Cathay Bank was fully repaid.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Interest expenses were $46,957 and $18,143 for
the years ended December 31, 2022 and 2021, respectively.&lt;/p&gt;</us-gaap:DebtDisclosureTextBlock>
    <us-gaap:ScheduleOfShortTermDebtTextBlock contextRef="c14" id="ixv-28986">&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Short-term bank loan consists of the following:&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;Cathay United Bank&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;243,750&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;270,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;CTBC Bank&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;650,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;720,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Cathay Bank&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,000,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;650,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,893,750&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,640,000&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfShortTermDebtTextBlock>
    <us-gaap:ShortTermBorrowings contextRef="c263" decimals="0" id="ixv-29012" unitRef="usd">243750</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c449" decimals="0" id="ixv-29017" unitRef="usd">270000</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c265" decimals="0" id="ixv-29024" unitRef="usd">650000</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c474" decimals="0" id="ixv-29029" unitRef="usd">720000</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c258" decimals="0" id="ixv-29036" unitRef="usd">1000000</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c475" decimals="0" id="ixv-29041" unitRef="usd">650000</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c2" decimals="0" id="ixv-29048" unitRef="usd">1893750</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c5" decimals="0" id="ixv-29053" unitRef="usd">1640000</us-gaap:ShortTermBorrowings>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c431" decimals="0" id="ixv-29061" unitRef="twd">7500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c432" decimals="0" id="ixv-29062" unitRef="usd">243750</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentMaturityDate contextRef="c433" id="ixv-29063">2017-06-28</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="c432"
      decimals="4"
      id="ixv-29064"
      unitRef="pure">0.0115</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:DebtInstrumentTerm contextRef="c434" id="ixv-29065">P1Y</us-gaap:DebtInstrumentTerm>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c435" decimals="0" id="ixv-29066" unitRef="twd">7500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c436" decimals="0" id="ixv-29067" unitRef="usd">243750</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c437" decimals="0" id="ixv-29068" unitRef="twd">7500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c438" decimals="0" id="ixv-29069" unitRef="usd">243750</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentTerm contextRef="c439" id="ixv-29070">P1Y</us-gaap:DebtInstrumentTerm>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c440" decimals="0" id="ixv-29071" unitRef="twd">7500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c441" decimals="0" id="ixv-29072" unitRef="usd">243750</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentTerm contextRef="c442" id="ixv-29073">P1Y</us-gaap:DebtInstrumentTerm>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c443" decimals="0" id="ixv-29074" unitRef="twd">7500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c444" decimals="0" id="ixv-29075" unitRef="usd">243750</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentTerm contextRef="c445" id="ixv-29076">P1Y</us-gaap:DebtInstrumentTerm>
    <abvc:principalAmount contextRef="c446" decimals="0" id="ixv-29077" unitRef="twd">7500000</abvc:principalAmount>
    <abvc:principalAmount contextRef="c446" decimals="0" id="ixv-29078" unitRef="usd">243750</abvc:principalAmount>
    <us-gaap:DebtInstrumentTerm contextRef="c446" id="ixv-29079">P1Y</us-gaap:DebtInstrumentTerm>
    <us-gaap:InvestmentOwnedBalancePrincipalAmount contextRef="c447" decimals="0" id="ixv-29080" unitRef="twd">7500000</us-gaap:InvestmentOwnedBalancePrincipalAmount>
    <us-gaap:InvestmentOwnedBalancePrincipalAmount contextRef="c447" decimals="0" id="ixv-29081" unitRef="usd">243750</us-gaap:InvestmentOwnedBalancePrincipalAmount>
    <abvc:LoanAgreement contextRef="c448" id="ixv-29082">P1Y</abvc:LoanAgreement>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="c263"
      decimals="4"
      id="ixv-29083"
      unitRef="pure">0.0267</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="c449"
      decimals="4"
      id="ixv-29084"
      unitRef="pure">0.021</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:InterestExpenseDebt contextRef="c450" decimals="0" id="ixv-29087" unitRef="usd">5960</us-gaap:InterestExpenseDebt>
    <us-gaap:InterestExpenseDebt contextRef="c451" decimals="0" id="ixv-29088" unitRef="usd">5639</us-gaap:InterestExpenseDebt>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c452" decimals="0" id="ixv-29110" unitRef="twd">10000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c237" decimals="0" id="ixv-29111" unitRef="usd">325000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c453" decimals="0" id="ixv-29112" unitRef="twd">10000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c236" decimals="0" id="ixv-29113" unitRef="usd">325000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentMaturityDate contextRef="c238" id="ixv-29114">2018-01-19</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentTerm contextRef="c239" id="ixv-29115">P1Y</us-gaap:DebtInstrumentTerm>
    <us-gaap:DebtInstrumentMaturityDate contextRef="c454" id="ixv-29116">2019-07-18</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c455" decimals="0" id="ixv-29117" unitRef="twd">20000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c456" decimals="0" id="ixv-29118" unitRef="usd">650000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c457" decimals="0" id="ixv-29119" unitRef="twd">20000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c458" decimals="0" id="ixv-29120" unitRef="usd">650000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c459" decimals="0" id="ixv-29121" unitRef="twd">20000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c460" decimals="0" id="ixv-29122" unitRef="usd">650000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c461" decimals="0" id="ixv-29123" unitRef="twd">20000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c462" decimals="0" id="ixv-29124" unitRef="usd">650000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c463" decimals="0" id="ixv-29125" unitRef="twd">20000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c464" decimals="0" id="ixv-29126" unitRef="usd">650000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="c465"
      decimals="4"
      id="ixv-29127"
      unitRef="pure">0.0168</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c466" decimals="0" id="ixv-29130" unitRef="twd">20000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c466" decimals="0" id="ixv-29131" unitRef="usd">650000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DerivativeFixedInterestRate
      contextRef="c465"
      decimals="4"
      id="ixv-29132"
      unitRef="pure">0.02</us-gaap:DerivativeFixedInterestRate>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c467" decimals="0" id="ixv-29135" unitRef="twd">20000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c467" decimals="0" id="ixv-29136" unitRef="usd">650000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DerivativeFixedInterestRate
      contextRef="c467"
      decimals="4"
      id="ixv-29137"
      unitRef="pure">0.025</us-gaap:DerivativeFixedInterestRate>
    <us-gaap:InterestExpenseDebt contextRef="c468" decimals="0" id="ixv-29140" unitRef="usd">12220</us-gaap:InterestExpenseDebt>
    <us-gaap:InterestExpenseDebt contextRef="c469" decimals="0" id="ixv-29141" unitRef="usd">12029</us-gaap:InterestExpenseDebt>
    <abvc:ReceivedLoanAmount contextRef="c244" decimals="0" id="ixv-29147" unitRef="usd">500000</abvc:ReceivedLoanAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c245" decimals="0" id="ixv-29148" unitRef="usd">1000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="c470"
      decimals="2"
      id="ixv-29149"
      unitRef="pure">0.01</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="c245"
      decimals="2"
      id="ixv-29150"
      unitRef="pure">0.05</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <abvc:ExceedingAmount contextRef="c248" decimals="0" id="ixv-29153" unitRef="usd">500000</abvc:ExceedingAmount>
    <abvc:ReceivedLoanAmount contextRef="c249" decimals="0" id="ixv-29156" unitRef="usd">350000</abvc:ReceivedLoanAmount>
    <abvc:ReceivedLoanAmount contextRef="c250" decimals="0" id="ixv-29157" unitRef="usd">350000</abvc:ReceivedLoanAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c251" decimals="0" id="ixv-29158" unitRef="usd">650000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c253" decimals="0" id="ixv-29159" unitRef="usd">1000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c254" decimals="0" id="ixv-29160" unitRef="usd">650000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:LoansPayable contextRef="c471" decimals="0" id="ixv-29161" unitRef="usd">1000000</us-gaap:LoansPayable>
    <us-gaap:InterestExpenseDebt contextRef="c472" decimals="0" id="ixv-29164" unitRef="usd">46957</us-gaap:InterestExpenseDebt>
    <us-gaap:InterestExpenseDebt contextRef="c473" decimals="0" id="ixv-29165" unitRef="usd">18143</us-gaap:InterestExpenseDebt>
    <abvc:PaycheckProtectionProgramLoanPayableTextBlock contextRef="c14" id="ixv-29184">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;9. PAYCHECK PROTECTION PROGRAM LOAN PAYABLE&lt;/b&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On April 14, 2020, the Company received a loan
in the amount of $124,400 under the Paycheck Protection Program (&#x201c;PPP&#x201d;) administered by the United States Small Business
Administration (the &#x201c;SBA&#x201d;) from East West Bank. According to the Coronavirus Aid, Relief, and Economic Security Act (the
&#x201c;Cares Act&#x201d;), PPP loan provides for forgiveness of up to the full principal amount and accrued interest if the funds are
used for payroll costs, interest on mortgages, rent, and utilities. However, at least 60% of the forgiven amount must have been used
for payroll.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The loan was granted pursuant to a promissory
note dated April 14, 2020 issued by the Company, which matures on April 13, 2022 and bears interest at a rate of 1.00% per annum. The
Company will pay the principal in one payment of all outstanding principal plus all accrued unpaid interest on that date that is two
years after the date of the promissory note. In addition, the Company will pay regular monthly payments in an amount equal to one month&#x2019;s
accrued interest commencing on the date that is seven months after the date of the promissory note, with all subsequent interest payments
to be due on the same day of each month after that. No collateral or personal guarantees are required.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On January 29, 2021, BioKey received a loan in
the amount of $132,331 under the Paycheck Protection Program administered by the United States Small Business Administration from East
West Bank. According to the Coronavirus Aid, Relief, and Economic Security Act, PPP loan provides for forgiveness of up to the full principal
amount and accrued interest if the funds are used for payroll costs, interest on mortgages, rent, and utilities. However, at least 60%
of the forgiven amount must have been used for payroll. The loan was granted pursuant to a promissory note dated January 27, 2021 issued
by the Company, which matures on January 28, 2026 and bears interest at a rate of 1.00% per annum. The Company will pay the principal
in one payment of all outstanding principal plus all accrued unpaid interest on that date that is five years after the date of the promissory
note. No collateral or personal guarantees are required.&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On February 7, 2021, the Company received a loan
in the amount of $104,167 under the Paycheck Protection Program administered by the United States Small Business Administration from
Cathay Bank. According to the Coronavirus Aid, Relief, and Economic Security Act, PPP loan provides for forgiveness of up to the full
principal amount and accrued interest if the funds are used for payroll costs, interest on mortgages, rent, and utilities. However, at
least 60% of the forgiven amount must have been used for payroll. The loan was granted pursuant to a promissory note dated February 7,
2021 issued by the Company, which matures on February 6, 2026 and bears interest at a rate of 1.00% per annum. The Company will pay the
principal in one payment of all outstanding principal plus all accrued unpaid interest on that date that is five years after the date
of the promissory note. No collateral or personal guarantees are required.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;PPP loan Forgiveness&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On February 27, 2021, the Company submitted all
required documents, such as application form and use of funds,&#160;to East West Bank for the application of forgiveness. The PPP loan
from East West Bank of $124,400 and $132,331 was forgiven by the SBA as a gesture of supporting the operation of the Company on March
15, 2021 and September 28, 2021, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On September 23, 2021, the Company submitted
the required documents, such as application form and use of funds,&#160;to Cathay Bank for the application of forgiveness. The PPP loan
from Cathay Bank of $104,167 was forgiven by the SBA as a gesture of supporting the operation of the Company on November 15, 2021.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;As a result, the Company recorded the forgiveness
of the PPP loans as government grant income in the aggregate amount of $360,898 during the year ended December 31, 2021. As of December
31, 2022, there was no outstanding balance payable to the bank.&lt;/p&gt;</abvc:PaycheckProtectionProgramLoanPayableTextBlock>
    <abvc:LoanFromPaycheckProtectionProgram contextRef="c476" decimals="0" id="ixv-29189" unitRef="usd">124400</abvc:LoanFromPaycheckProtectionProgram>
    <abvc:ForgivenAmountPercentageUsedForPayroll
      contextRef="c476"
      decimals="2"
      id="ixv-29190"
      unitRef="pure">0.60</abvc:ForgivenAmountPercentageUsedForPayroll>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="c477" id="ixv-29193">The loan was granted pursuant to a promissory
note dated April 14, 2020 issued by the Company, which matures on April 13, 2022 and bears interest at a rate of 1.00% per annum.</us-gaap:DebtInstrumentPaymentTerms>
    <abvc:LoanFromPaycheckProtectionProgram contextRef="c478" decimals="0" id="ixv-29196" unitRef="usd">132331</abvc:LoanFromPaycheckProtectionProgram>
    <abvc:ForgivenAmountPercentageUsedForPayroll
      contextRef="c478"
      decimals="2"
      id="ixv-29197"
      unitRef="pure">0.60</abvc:ForgivenAmountPercentageUsedForPayroll>
    <abvc:PromissoryNoteDescription contextRef="c478" id="ixv-29198">The loan was granted pursuant to a promissory note dated January 27, 2021 issued
by the Company, which matures on January 28, 2026 and bears interest at a rate of 1.00% per annum. The Company will pay the principal
in one payment of all outstanding principal plus all accrued unpaid interest on that date that is five years after the date of the promissory
note.</abvc:PromissoryNoteDescription>
    <abvc:LoanFromPaycheckProtectionPrograms contextRef="c479" decimals="0" id="ixv-29201" unitRef="usd">104167</abvc:LoanFromPaycheckProtectionPrograms>
    <abvc:ForgivenAmountPercentageUsedForPayroll
      contextRef="c479"
      decimals="2"
      id="ixv-29202"
      unitRef="pure">0.60</abvc:ForgivenAmountPercentageUsedForPayroll>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="c480"
      decimals="4"
      id="ixv-29203"
      unitRef="pure">0.01</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <abvc:LoanAmout contextRef="c481" decimals="0" id="ixv-29209" unitRef="usd">124400</abvc:LoanAmout>
    <us-gaap:DebtInstrumentDecreaseForgiveness contextRef="c482" decimals="0" id="ixv-29210" unitRef="usd">132331</us-gaap:DebtInstrumentDecreaseForgiveness>
    <us-gaap:DebtInstrumentDecreaseForgiveness contextRef="c483" decimals="0" id="ixv-29213" unitRef="usd">104167</us-gaap:DebtInstrumentDecreaseForgiveness>
    <abvc:GovernmentGrantIncome contextRef="c484" decimals="0" id="ixv-29216" unitRef="usd">360898</abvc:GovernmentGrantIncome>
    <us-gaap:MortgageNotesPayableDisclosureTextBlock contextRef="c14" id="ixv-29220">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;10. NOTES PAYABLE&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In January, 2019, BioLite Taiwan entered an unsecured
loan agreement with one individual bearing interest at fixed rates at 12% per annum of NT$3,000,000, equivalent to $106,800, for working
capital purpose. On September 11, 2021 the outstanding balance has been repaid in full. As of December 31, 2022 and 2021, the balance
due to this individual amounted to both $0.&#160;Interest expense was $0 and $8,592 for the years ended December 31, 2022 and 2021, respectively.&lt;/p&gt;</us-gaap:MortgageNotesPayableDisclosureTextBlock>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="c485"
      decimals="2"
      id="ixv-29225"
      unitRef="pure">0.12</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <abvc:WorkingCapital contextRef="c486" decimals="0" id="ixv-29226" unitRef="twd">3000000</abvc:WorkingCapital>
    <abvc:WorkingCapital contextRef="c486" decimals="0" id="ixv-29227" unitRef="usd">106800</abvc:WorkingCapital>
    <us-gaap:OtherNotesPayable contextRef="c2" decimals="0" id="ixv-29228" unitRef="usd">0</us-gaap:OtherNotesPayable>
    <us-gaap:OtherNotesPayable contextRef="c5" decimals="0" id="ixv-29229" unitRef="usd">0</us-gaap:OtherNotesPayable>
    <us-gaap:InterestExpenseOther contextRef="c14" decimals="0" id="ixv-29230" unitRef="usd">0</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther contextRef="c15" decimals="0" id="ixv-29231" unitRef="usd">8592</us-gaap:InterestExpenseOther>
    <us-gaap:ShortTermDebtTextBlock contextRef="c14" id="ixv-29235">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;11. SHORT-TERM LOAN&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On February 18, 2020, the Company entered an
unsecured loan agreement with a third-party in the amount of $100,000. This loan bears the interest rate of 1.5% per annum and will be
matured on August 17, 2020. On August 18, 2020, the Company extended the contract for six months under the same term. On February 18,
2021, the Company extended the contract for six months under the same term. On August 26, 2021, the loan with interest totaling $102,272
has been repaid in full. Accrued interest expense were both $0 as of December 31, 2022 and 2021, respectively.&lt;/p&gt;</us-gaap:ShortTermDebtTextBlock>
    <us-gaap:UnsecuredDebt contextRef="c487" decimals="0" id="ixv-29241" unitRef="usd">100000</us-gaap:UnsecuredDebt>
    <us-gaap:ShortTermDebtInterestRateIncrease
      contextRef="c488"
      decimals="3"
      id="ixv-29242"
      unitRef="pure">0.015</us-gaap:ShortTermDebtInterestRateIncrease>
    <us-gaap:InterestAndFeeIncomeOtherLoans contextRef="c489" decimals="0" id="ixv-29243" unitRef="usd">102272</us-gaap:InterestAndFeeIncomeOtherLoans>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest contextRef="c14" decimals="0" id="ixv-29244" unitRef="usd">0</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest contextRef="c15" decimals="0" id="ixv-29245" unitRef="usd">0</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="c14" id="ixv-29262">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;12. RELATED PARTIES TRANSACTIONS&lt;/b&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The related parties of the company with whom
transactions are reported in these financial statements are as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: black 1.5pt solid; padding-top: 3pt; text-align: left; vertical-align: bottom; width: 34%; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Name
    of entity or Individual&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; padding-top: 3pt; vertical-align: bottom; width: 65%; text-align: center; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Relationship
    with the Company and its subsidiaries&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst Corporation (the
    &#x201c;BioFirst&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst
    (Australia) Pty Ltd. (the &#x201c;BioFirst (Australia)&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene Corporation (the
    &#x201c;Rgene&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;YuanGene Corporation (the
    &#x201c;YuanGene&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Controlling beneficiary shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;AsiaGene Corporation (the
    &#x201c;AsiaGene&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Eugene Jiang&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Former President and Chairman&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Keypoint Technology Ltd.
    (the &#x201c;Keypoint&#x2019;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The Chairman of Keypoint is Eugene Jiang&#x2019;s mother.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Lion Arts Promotion Inc.
    (the &#x201c;Lion Arts&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Yoshinobu Odaira (the &#x201c;Odaira&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Director of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;GenePharm Inc. (the &#x201c;GenePharm&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Dr. George Lee, Board Director of Biokey, is the Chairman of GenePharm.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Euro-Asia
    Investment &amp;amp; Finance Corp Ltd. (the &#x201c;Euro-Asia&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;LBG USA, Inc. (the &#x201c;LBG
    USA&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;LionGene Corporation (the
    &#x201c;LionGene&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Kimho Consultants Co.,
    Ltd. (the &#x201c;Kimho&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;The Jiangs&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: justify; vertical-align: top; padding-bottom: 3pt"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company and Rgene, the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#x2019;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc.&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Mr. Eugene Jiang is Mr. and Ms. Jiang&#x2019;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc.&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#x2019;s sibling and the director of the Company.&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#x2019;s sibling.&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Amkey Ventures, LLC (&#x201c;Amkey&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioLite Japan&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of ABVC&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;BioHopeKing Corporation&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;Entity controlled by controlling beneficiary shareholder of ABVC&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;ABVC BioPharma (HK), Limited&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;An entity 100% owned by Mr. Tsung-Shann Jiang&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Accounts receivable - related parties&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Accounts receivable due from related parties
consisted of the following as of the periods indicated:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;GenePharm Inc.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;142,225&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;142,225&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Rgene&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;615,118&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,374&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Amkey&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-313"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;800&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 0.125in"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;757,343&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;145,399&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Due from related parties&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Amount due from related parties consisted of
the following as of the periods indicated:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Due from related party- Current&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; padding-bottom: 1.5pt"&gt;Rgene&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;513,819&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-314"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;513,819&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-315"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Due from related parties- Noncurrent&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%"&gt;Rgene&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;-&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;49,110&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;BioFirst (Australia)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,028,556&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;491,816&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;BioHopeKing Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;112,822&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;124,972&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;LBG USA&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-316"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;675&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;BioLite Japan&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-317"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;150,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Keypoint&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-318"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,610&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;1,141,378&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;818,183&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;As of December 31, 2021, due from Rgene amounted
to $49,110. Under the terms of the loan agreement, the loan bears interest at 1% per month (or equivalent to 12% per annum) and the maturity
date was December 31, 2020. As of December 31, 2021, the outstanding loan balance was $33,520; and accrued interest was $13,701, respectively.
On January 1, 2021, BioLite Taiwan entered into a consultant services agreement with Rgene, of which the amount due from Rgene was $1,889
for the year ended December 31, 2021.&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;On June 16, 2022, the Company entered into a one-year convertible loan
agreement with Rgene, with a principal amount of $1,000,000 to Rgene which bears interest at 5% per annum for the use of working capital
that, if fully converted, would result in ABVC owning an additional 6.4% of Rgene. The Company may convert the Note at any time into shares
of Rgene&#x2019;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the stock price
of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note. The Note
includes standard events of default, as well as a cross-default provision pursuant to which a breach of the Service Agreement will trigger
an event of default under the convertible note if not cured after 5 business days of written notice regarding the breach is provided.
As of December 31, 2022, the outstanding loan balance was $ 500,000; and accrued interest was $13,819.&lt;/p&gt;
&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;On July 1, 2020, the Company entered into a loan agreement with BioFirst
(Australia) for $361,487 to properly record R&amp;amp;D cost and tax refund allocation based on co-development contract executed on July 24,
2017. The loan was originally set to be mature on September 30, 2021 with an interest rate of 6.5% per annum, but on September 7, 2021,
the Company entered into a loan agreement with BioFirst (Australia) for $67,873 to meet its new project needs. &#160;&#160;On December
1, 2021, the Company entered into a loan agreement with BioFirst (Australia) for $250,000 to increase the cost for upcoming projects.
The loan will be matured on November 30, 2022 with an interest rate of 6.5% per annum.&#160;In 2022, the Company entered into several
loan agreements with BioFirst (Australia) for a total amount of $507,000 to increase the cost for upcoming projects. All the loans period
was twelve months with an interest rate of 6.5% per annum. As of December 31, 2022 and 2021, the aggregate amount of outstanding loan
and accrued interest was $1,028,556 and $491,816, respectively.&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;(3)&lt;/p&gt;&lt;/td&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On February 24, 2015, BioLite Taiwan and BioHopeKing Corporation (the &#x201c;BHK&#x201d;) entered into a co-development agreement, (the &#x201c;BHK Co-Development Agreement&#x201d;, see Note 3). The development costs shall be shared 50/50 between BHK and the Company. Under the term of the agreement, BioLite issued relevant development cost to BHK. As of December 31, 2022 and 2021, due from BHK was $112,822 and $124,972, respectively.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px; text-align: justify; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(4)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On May 8, 2020, the Company and Lucidaim entered into a Letter of Intent
(LOI) in regard to a potential joint venture of BioLite Japan. Based on the LOI, each party will advance an aggregated amount of $150,000
to meet BioLite Japan&#x2019;s working capital needs, which the Company advanced an amount of $150,000 and the advance bear 0% interest
rate. As of December 31, 2022 and 2021, the outstanding advance balances was $0 and $150,000, respectively. The outstanding balance was
reclassified as prepayment for long-term investments due to the debt-to-equity agreement with BioLite Japan, while format document is
pending to be executed.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Due to related parties&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Amount due to related parties consisted of the
following as of the periods indicated:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;BioFirst Corporation&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;188,753&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;40,878&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;BioFirst (Australia)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;275,901&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;132,443&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;AsiaGene&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-319"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;24,017&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;YuanGene&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-320"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,205&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;The Jiangs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;19,789&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;18,750&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Due to shareholders&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;151,450&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;168,131&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;635,893&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;393,424&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Since 2019, BioFirst has advanced funds to the Company for working capital purpose. The advances bear interest 1% per month (or equivalent to 12% per annum). As of December 31, 2022 and 2021, the aggregate amount of outstanding balance and accrued interest is $188,753, a combination of $147,875 from loan, and $40,878 from expense-sharing, and $40,878, respectively.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify; width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As of December 31, 2022 and 2021, BioFirst (Australia) has advanced the Company an aggregate amount of $275,901 and $132,443, respectively for new project purpose.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -24.1pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify; width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(3)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Since 2019, the Jiangs advanced funds to the Company for working capital purpose. As of December 31, 2022 and 2021, the outstanding balance due to the Jiangs amounted to $19,789 and $18,750, respectively. These loans bear interest rate of 0% to 1% per month, and are due on demand.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -24.1pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify; width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(4)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Since 2018, the Company&#x2019;s shareholders have advanced funds to the Company for working capital purpose. The advances bear interest rate from 12% to 13.6224% per annum. As of December 31, 2022 and 2021, the outstanding principal and accrued interest was $151,450 and $168,131, respectively. Interest expenses in connection with these loans were $21,378 and $22,779 for the years ended December 31, 2022 and 2021, respectively.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -24.1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Revenue from related party&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Year
                                            Ended&lt;br/&gt; December 31,&lt;/b&gt;&lt;/p&gt;

&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; padding-bottom: 1.5pt"&gt;Rgene&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;904,043&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2,373&lt;/span&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;904,043&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;2,373&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
    <us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock contextRef="c14" id="ixv-29267">The related parties of the company with whom
transactions are reported in these financial statements are as follows:&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: black 1.5pt solid; padding-top: 3pt; text-align: left; vertical-align: bottom; width: 34%; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Name
    of entity or Individual&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; padding-top: 3pt; vertical-align: bottom; width: 65%; text-align: center; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Relationship
    with the Company and its subsidiaries&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst Corporation (the
    &#x201c;BioFirst&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst
    (Australia) Pty Ltd. (the &#x201c;BioFirst (Australia)&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene Corporation (the
    &#x201c;Rgene&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;YuanGene Corporation (the
    &#x201c;YuanGene&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Controlling beneficiary shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;AsiaGene Corporation (the
    &#x201c;AsiaGene&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Eugene Jiang&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Former President and Chairman&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Keypoint Technology Ltd.
    (the &#x201c;Keypoint&#x2019;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The Chairman of Keypoint is Eugene Jiang&#x2019;s mother.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Lion Arts Promotion Inc.
    (the &#x201c;Lion Arts&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Yoshinobu Odaira (the &#x201c;Odaira&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Director of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;GenePharm Inc. (the &#x201c;GenePharm&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Dr. George Lee, Board Director of Biokey, is the Chairman of GenePharm.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Euro-Asia
    Investment &amp;amp; Finance Corp Ltd. (the &#x201c;Euro-Asia&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;LBG USA, Inc. (the &#x201c;LBG
    USA&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;LionGene Corporation (the
    &#x201c;LionGene&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Kimho Consultants Co.,
    Ltd. (the &#x201c;Kimho&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;The Jiangs&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: justify; vertical-align: top; padding-bottom: 3pt"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company and Rgene, the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#x2019;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc.&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Mr. Eugene Jiang is Mr. and Ms. Jiang&#x2019;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc.&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#x2019;s sibling and the director of the Company.&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#x2019;s sibling.&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Amkey Ventures, LLC (&#x201c;Amkey&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioLite Japan&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of ABVC&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;BioHopeKing Corporation&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;Entity controlled by controlling beneficiary shareholder of ABVC&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;ABVC BioPharma (HK), Limited&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;An entity 100% owned by Mr. Tsung-Shann Jiang&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c513" id="ixv-29284">Entity controlled by controlling beneficiary shareholder of YuanGene</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c514" id="ixv-29291">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c515" id="ixv-29298">Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c516" id="ixv-29305">Controlling beneficiary shareholder of the Company</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c517" id="ixv-29312">Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c518" id="ixv-29319">Former President and Chairman</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c519" id="ixv-29326">The Chairman of Keypoint is Eugene Jiang&#x2019;s mother.</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c520" id="ixv-29333">Shareholder of the Company</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c521" id="ixv-29340">Director of the Company</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c522" id="ixv-29347">Dr. George Lee, Board Director of Biokey, is the Chairman of GenePharm.</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c523" id="ixv-29354">Shareholder of the Company</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c524" id="ixv-29361">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c525" id="ixv-29368">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c526" id="ixv-29375">Shareholder of the Company</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c527" id="ixv-29382">Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company and Rgene, the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst &#160; Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#x2019;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc. &#160; Mr. Eugene Jiang is Mr. and Ms. Jiang&#x2019;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc. &#160; Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#x2019;s sibling and the director of the Company. &#160; Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#x2019;s sibling.</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c528" id="ixv-29397">An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c529" id="ixv-29404">Entity controlled by controlling beneficiary shareholder of ABVC</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c530" id="ixv-29410">Entity controlled by controlling beneficiary shareholder of ABVC</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c531" id="ixv-29416">An entity 100% owned by Mr. Tsung-Shann Jiang</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock contextRef="c14" id="ixv-29423">Accounts receivable due from related parties
consisted of the following as of the periods indicated:&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;GenePharm Inc.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;142,225&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;142,225&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Rgene&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;615,118&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,374&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Amkey&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-313"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;800&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 0.125in"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;757,343&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;145,399&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;</abvc:ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock>
    <us-gaap:AccountsReceivableNet contextRef="c532" decimals="0" id="ixv-29448" unitRef="usd">142225</us-gaap:AccountsReceivableNet>
    <us-gaap:AccountsReceivableNet contextRef="c533" decimals="0" id="ixv-29453" unitRef="usd">142225</us-gaap:AccountsReceivableNet>
    <us-gaap:AccountsReceivableNet contextRef="c534" decimals="0" id="ixv-29460" unitRef="usd">615118</us-gaap:AccountsReceivableNet>
    <us-gaap:AccountsReceivableNet contextRef="c490" decimals="0" id="ixv-29465" unitRef="usd">2374</us-gaap:AccountsReceivableNet>
    <us-gaap:AccountsReceivableNet contextRef="c536" decimals="0" id="ixv-29477" unitRef="usd">800</us-gaap:AccountsReceivableNet>
    <us-gaap:AccountsReceivableNet contextRef="c270" decimals="0" id="ixv-29484" unitRef="usd">757343</us-gaap:AccountsReceivableNet>
    <us-gaap:AccountsReceivableNet contextRef="c537" decimals="0" id="ixv-29489" unitRef="usd">145399</us-gaap:AccountsReceivableNet>
    <us-gaap:ScheduleOfDebtTableTextBlock contextRef="c14" id="ixv-29516">Due from related party- Current&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; padding-bottom: 1.5pt"&gt;Rgene&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;513,819&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-314"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;513,819&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-315"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfDebtTableTextBlock>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c538" decimals="0" id="ixv-29541" unitRef="usd">513819</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c4" decimals="0" id="ixv-29553" unitRef="usd">513819</us-gaap:OtherReceivablesNetCurrent>
    <us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock contextRef="c14" id="ixv-29562">Due from related parties- Noncurrent&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%"&gt;Rgene&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;-&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;49,110&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;BioFirst (Australia)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,028,556&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;491,816&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;BioHopeKing Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;112,822&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;124,972&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;LBG USA&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-316"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;675&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;BioLite Japan&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-317"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;150,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Keypoint&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-318"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,610&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;1,141,378&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;818,183&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock>
    <abvc:DueFromRelatedPartiesNoncurrents contextRef="c415" decimals="0" id="ixv-29591" unitRef="usd">49110</abvc:DueFromRelatedPartiesNoncurrents>
    <abvc:DueFromRelatedPartiesNoncurrents contextRef="c317" decimals="0" id="ixv-29598" unitRef="usd">1028556</abvc:DueFromRelatedPartiesNoncurrents>
    <abvc:DueFromRelatedPartiesNoncurrents contextRef="c540" decimals="0" id="ixv-29603" unitRef="usd">491816</abvc:DueFromRelatedPartiesNoncurrents>
    <abvc:DueFromRelatedPartiesNoncurrents contextRef="c198" decimals="0" id="ixv-29610" unitRef="usd">112822</abvc:DueFromRelatedPartiesNoncurrents>
    <abvc:DueFromRelatedPartiesNoncurrents contextRef="c408" decimals="0" id="ixv-29615" unitRef="usd">124972</abvc:DueFromRelatedPartiesNoncurrents>
    <abvc:DueFromRelatedPartiesNoncurrents contextRef="c542" decimals="0" id="ixv-29627" unitRef="usd">675</abvc:DueFromRelatedPartiesNoncurrents>
    <abvc:DueFromRelatedPartiesNoncurrents contextRef="c504" decimals="0" id="ixv-29639" unitRef="usd">150000</abvc:DueFromRelatedPartiesNoncurrents>
    <abvc:DueFromRelatedPartiesNoncurrents contextRef="c544" decimals="0" id="ixv-29651" unitRef="usd">1610</abvc:DueFromRelatedPartiesNoncurrents>
    <abvc:DueFromRelatedPartiesNoncurrents contextRef="c2" decimals="0" id="ixv-29658" unitRef="usd">1141378</abvc:DueFromRelatedPartiesNoncurrents>
    <abvc:DueFromRelatedPartiesNoncurrents contextRef="c5" decimals="0" id="ixv-29663" unitRef="usd">818183</abvc:DueFromRelatedPartiesNoncurrents>
    <us-gaap:OtherLiabilities contextRef="c490" decimals="0" id="ixv-29672" unitRef="usd">49110</us-gaap:OtherLiabilities>
    <abvc:InterestRate
      contextRef="c415"
      decimals="2"
      id="ixv-29673"
      unitRef="pure">0.01</abvc:InterestRate>
    <us-gaap:DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger contextRef="c15" decimals="2" id="ixv-29674" unitRef="pure">0.12</us-gaap:DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger>
    <us-gaap:ShorttermDebtAverageOutstandingAmount contextRef="c15" decimals="0" id="ixv-29675" unitRef="usd">33520</us-gaap:ShorttermDebtAverageOutstandingAmount>
    <us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff contextRef="c15" decimals="0" id="ixv-29676" unitRef="usd">13701</us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff>
    <us-gaap:OtherReceivablesNetCurrent contextRef="c490" decimals="0" id="ixv-29677" unitRef="usd">1889</us-gaap:OtherReceivablesNetCurrent>
    <abvc:RelatedPartiesTransactions contextRef="c268" id="ixv-29680">the Company entered into a one-year convertible loan
agreement with Rgene, with a principal amount of $1,000,000 to Rgene which bears interest at 5% per annum for the use of working capital
that, if fully converted, would result in ABVC owning an additional 6.4% of Rgene. The Company may convert the Note at any time into shares
of Rgene&#x2019;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the stock price
of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note. The Note
includes standard events of default, as well as a cross-default provision pursuant to which a breach of the Service Agreement will trigger
an event of default under the convertible note if not cured after 5 business days of written notice regarding the breach is provided.</abvc:RelatedPartiesTransactions>
    <us-gaap:ShorttermDebtAverageOutstandingAmount contextRef="c14" decimals="0" id="ixv-29681" unitRef="usd">500000</us-gaap:ShorttermDebtAverageOutstandingAmount>
    <us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff contextRef="c416" decimals="0" id="ixv-29682" unitRef="usd">13819</us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff>
    <abvc:DebtInstrumentAggregateAmount contextRef="c491" decimals="0" id="ixv-29689" unitRef="usd">361487</abvc:DebtInstrumentAggregateAmount>
    <us-gaap:PercentageOfDebtHedgedByInterestRateDerivatives
      contextRef="c492"
      decimals="3"
      id="ixv-29690"
      unitRef="pure">0.065</us-gaap:PercentageOfDebtHedgedByInterestRateDerivatives>
    <us-gaap:LoansPayable contextRef="c493" decimals="0" id="ixv-29691" unitRef="usd">67873</us-gaap:LoansPayable>
    <abvc:DebtInstrumentAggregateAmount contextRef="c494" decimals="0" id="ixv-29692" unitRef="usd">250000</abvc:DebtInstrumentAggregateAmount>
    <us-gaap:DebtInstrumentMaturityDate contextRef="c495" id="ixv-29693">2022-11-30</us-gaap:DebtInstrumentMaturityDate>
    <abvc:OwnershipPercentage
      contextRef="c317"
      decimals="3"
      id="ixv-29694"
      unitRef="pure">0.065</abvc:OwnershipPercentage>
    <us-gaap:PercentageOfDebtHedgedByInterestRateDerivatives
      contextRef="c496"
      decimals="3"
      id="ixv-29695"
      unitRef="pure">0.065</us-gaap:PercentageOfDebtHedgedByInterestRateDerivatives>
    <us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff contextRef="c495" decimals="0" id="ixv-29696" unitRef="usd">1028556</us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff>
    <us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff contextRef="c497" decimals="0" id="ixv-29697" unitRef="usd">491816</us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff>
    <us-gaap:DebtInstrumentInterestRateTerms contextRef="c498" id="ixv-29721">The development costs shall be shared 50/50 between BHK and the Company. Under the term of the agreement, BioLite issued relevant development cost to BHK.</us-gaap:DebtInstrumentInterestRateTerms>
    <us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty contextRef="c14" decimals="0" id="ixv-29722" unitRef="usd">112822</us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty>
    <us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty contextRef="c499" decimals="0" id="ixv-29723" unitRef="usd">124972</us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty>
    <abvc:AggregatedAmount contextRef="c500" decimals="0" id="ixv-29731" unitRef="usd">150000</abvc:AggregatedAmount>
    <us-gaap:PrepaidInterest contextRef="c501" decimals="0" id="ixv-29732" unitRef="usd">150000</us-gaap:PrepaidInterest>
    <us-gaap:LongTermDebtPercentageBearingVariableInterestRate
      contextRef="c502"
      decimals="2"
      id="ixv-29733"
      unitRef="pure">0</us-gaap:LongTermDebtPercentageBearingVariableInterestRate>
    <abvc:OutstandingAdvanceFromRelatedParty contextRef="c503" decimals="0" id="ixv-29734" unitRef="usd">0</abvc:OutstandingAdvanceFromRelatedParty>
    <abvc:OutstandingAdvanceFromRelatedParty contextRef="c504" decimals="0" id="ixv-29735" unitRef="usd">150000</abvc:OutstandingAdvanceFromRelatedParty>
    <abvc:ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty contextRef="c14" id="ixv-29743">Amount due to related parties consisted of the
following as of the periods indicated:&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;BioFirst Corporation&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;188,753&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;40,878&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;BioFirst (Australia)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;275,901&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;132,443&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;AsiaGene&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-319"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;24,017&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;YuanGene&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-320"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,205&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;The Jiangs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;19,789&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;18,750&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Due to shareholders&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;151,450&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;168,131&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;635,893&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;393,424&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</abvc:ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c200" decimals="0" id="ixv-29768" unitRef="usd">188753</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c409" decimals="0" id="ixv-29773" unitRef="usd">40878</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c317" decimals="0" id="ixv-29780" unitRef="usd">275901</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c540" decimals="0" id="ixv-29785" unitRef="usd">132443</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c546" decimals="0" id="ixv-29797" unitRef="usd">24017</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c548" decimals="0" id="ixv-29809" unitRef="usd">9205</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c319" decimals="0" id="ixv-29816" unitRef="usd">19789</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c549" decimals="0" id="ixv-29821" unitRef="usd">18750</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c321" decimals="0" id="ixv-29828" unitRef="usd">151450</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c550" decimals="0" id="ixv-29833" unitRef="usd">168131</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c9" decimals="0" id="ixv-29840" unitRef="usd">635893</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c10" decimals="0" id="ixv-29845" unitRef="usd">393424</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:InterestRate
      contextRef="c204"
      decimals="2"
      id="ixv-29854"
      unitRef="pure">0.01</abvc:InterestRate>
    <us-gaap:DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger
      contextRef="c505"
      decimals="2"
      id="ixv-29855"
      unitRef="pure">0.12</us-gaap:DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger>
    <us-gaap:ShorttermDebtAverageOutstandingAmount contextRef="c505" decimals="0" id="ixv-29856" unitRef="usd">188753</us-gaap:ShorttermDebtAverageOutstandingAmount>
    <us-gaap:ShorttermDebtAverageOutstandingAmount contextRef="c506" decimals="0" id="ixv-29857" unitRef="usd">147875</us-gaap:ShorttermDebtAverageOutstandingAmount>
    <us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff contextRef="c505" decimals="0" id="ixv-29858" unitRef="usd">40878</us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff>
    <us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff contextRef="c506" decimals="0" id="ixv-29859" unitRef="usd">40878</us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff>
    <abvc:AggregateWorkingcapital contextRef="c281" decimals="0" id="ixv-29868" unitRef="usd">275901</abvc:AggregateWorkingcapital>
    <abvc:AggregateWorkingcapital contextRef="c507" decimals="0" id="ixv-29869" unitRef="usd">132443</abvc:AggregateWorkingcapital>
    <abvc:OutstandingAdvanceFromRelatedParty contextRef="c508" decimals="0" id="ixv-29877" unitRef="usd">19789</abvc:OutstandingAdvanceFromRelatedParty>
    <abvc:OutstandingAdvanceFromRelatedParty contextRef="c509" decimals="0" id="ixv-29878" unitRef="usd">18750</abvc:OutstandingAdvanceFromRelatedParty>
    <abvc:OwnershipPercentage
      contextRef="c510"
      decimals="2"
      id="ixv-29879"
      unitRef="pure">0</abvc:OwnershipPercentage>
    <abvc:OwnershipPercentage
      contextRef="c511"
      decimals="2"
      id="ixv-29880"
      unitRef="pure">0.01</abvc:OwnershipPercentage>
    <abvc:InterestRate
      contextRef="c510"
      decimals="2"
      id="ixv-29888"
      unitRef="pure">0.12</abvc:InterestRate>
    <abvc:InterestRate
      contextRef="c511"
      decimals="6"
      id="ixv-29889"
      unitRef="pure">0.136224</abvc:InterestRate>
    <abvc:OutstandingPrincipalAndAccruedInterest contextRef="c2" decimals="0" id="ixv-29890" unitRef="usd">151450</abvc:OutstandingPrincipalAndAccruedInterest>
    <abvc:OutstandingPrincipalAndAccruedInterest contextRef="c5" decimals="0" id="ixv-29891" unitRef="usd">168131</abvc:OutstandingPrincipalAndAccruedInterest>
    <us-gaap:InterestExpense contextRef="c512" decimals="0" id="ixv-29892" unitRef="usd">21378</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="c499" decimals="0" id="ixv-29893" unitRef="usd">22779</us-gaap:InterestExpense>
    <abvc:ScheduleOfRevenueFromRelatedPartyTableTextBlock contextRef="c14" id="ixv-29913">&lt;span style="text-decoration:underline"&gt;Revenue from related party&lt;/span&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Year
                                            Ended&lt;br/&gt; December 31,&lt;/b&gt;&lt;/p&gt;

&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; padding-bottom: 1.5pt"&gt;Rgene&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;904,043&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2,373&lt;/span&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;904,043&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;2,373&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</abvc:ScheduleOfRevenueFromRelatedPartyTableTextBlock>
    <us-gaap:Revenues contextRef="c551" decimals="0" id="ixv-29939" unitRef="usd">904043</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c552" decimals="0" id="ixv-29946" unitRef="usd">2373</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c553" decimals="0" id="ixv-29954" unitRef="usd">904043</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c554" decimals="0" id="ixv-29959" unitRef="usd">2373</us-gaap:Revenues>
    <us-gaap:IncomeTaxDisclosureTextBlock contextRef="c14" id="ixv-29964">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;13. INCOME TAXES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Income tax expense for the years ended
December 31, 2022 and 2021 consisted of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Current:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Federal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-321"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-322"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="width: 76%"&gt;State&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,400&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;800&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Foreign&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-323"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-324"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Total Current&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,400&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;800&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Deferred:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Federal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-325"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-326"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;State&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-327"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-328"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Foreign&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;795,378&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(187,055&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Total Deferred&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;795,378&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(187,055&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Total provision for income taxes&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;797,778&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(186,255&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;Deferred tax assets (liability) as of December 31, 2022
and December 31, 2021 consist approximately of:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold"&gt;December&#160;31,&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;2022&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Loss on impairment of Assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;709,961&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;741,390&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Net operating loss carryforwards &lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,866,623&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,801,363&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Tax credit of investment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-329"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;698,187&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Operating lease liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;213,482&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-330"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Operating lease assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(213,482&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-331"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Deferred tax assets, Gross&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,576,584&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,240,940&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Valuation allowance&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(6,459,474&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(3,259,028&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Deferred tax assets, net&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;117,110&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;981,912&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
    <us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="c14" id="ixv-29969">Income tax expense for the years ended
December 31, 2022 and 2021 consisted of the following:&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Current:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Federal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-321"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-322"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="width: 76%"&gt;State&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,400&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;800&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Foreign&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-323"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-324"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Total Current&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,400&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;800&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Deferred:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Federal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-325"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-326"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;State&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-327"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-328"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Foreign&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;795,378&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(187,055&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Total Deferred&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;795,378&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(187,055&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Total provision for income taxes&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;797,778&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(186,255&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock>
    <us-gaap:CurrentStateAndLocalTaxExpenseBenefit contextRef="c14" decimals="0" id="ixv-30012" unitRef="usd">2400</us-gaap:CurrentStateAndLocalTaxExpenseBenefit>
    <us-gaap:CurrentStateAndLocalTaxExpenseBenefit contextRef="c15" decimals="0" id="ixv-30017" unitRef="usd">800</us-gaap:CurrentStateAndLocalTaxExpenseBenefit>
    <us-gaap:CurrentIncomeTaxExpenseBenefit contextRef="c14" decimals="0" id="ixv-30036" unitRef="usd">2400</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:CurrentIncomeTaxExpenseBenefit contextRef="c15" decimals="0" id="ixv-30041" unitRef="usd">800</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:DeferredForeignIncomeTaxExpenseBenefit contextRef="c14" decimals="0" id="ixv-30082" unitRef="usd">795378</us-gaap:DeferredForeignIncomeTaxExpenseBenefit>
    <us-gaap:DeferredForeignIncomeTaxExpenseBenefit contextRef="c15" decimals="0" id="ixv-30087" unitRef="usd">-187055</us-gaap:DeferredForeignIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxesAndTaxCredits contextRef="c14" decimals="0" id="ixv-30094" unitRef="usd">795378</us-gaap:DeferredIncomeTaxesAndTaxCredits>
    <us-gaap:DeferredIncomeTaxesAndTaxCredits contextRef="c15" decimals="0" id="ixv-30099" unitRef="usd">-187055</us-gaap:DeferredIncomeTaxesAndTaxCredits>
    <abvc:TotalProvisionForIncomeTaxe contextRef="c2" decimals="0" id="ixv-30106" unitRef="usd">-797778</abvc:TotalProvisionForIncomeTaxe>
    <abvc:TotalProvisionForIncomeTaxe contextRef="c5" decimals="0" id="ixv-30111" unitRef="usd">186255</abvc:TotalProvisionForIncomeTaxe>
    <us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock contextRef="c14" id="ixv-30115">Deferred tax assets (liability) as of December 31, 2022
and December 31, 2021 consist approximately of:&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold"&gt;December&#160;31,&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;2022&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Loss on impairment of Assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;709,961&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;741,390&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Net operating loss carryforwards &lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,866,623&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,801,363&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Tax credit of investment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-329"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;698,187&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Operating lease liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;213,482&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-330"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Operating lease assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(213,482&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-331"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Deferred tax assets, Gross&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,576,584&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,240,940&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Valuation allowance&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(6,459,474&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(3,259,028&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Deferred tax assets, net&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;117,110&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;981,912&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock>
    <us-gaap:AssetImpairmentCharges contextRef="c14" decimals="0" id="ixv-30140" unitRef="usd">709961</us-gaap:AssetImpairmentCharges>
    <us-gaap:AssetImpairmentCharges contextRef="c15" decimals="0" id="ixv-30145" unitRef="usd">741390</us-gaap:AssetImpairmentCharges>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign contextRef="c2" decimals="0" id="ixv-30152" unitRef="usd">5866623</us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign contextRef="c5" decimals="0" id="ixv-30157" unitRef="usd">2801363</us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign>
    <us-gaap:InvestmentTaxCredit contextRef="c15" decimals="0" id="ixv-30169" unitRef="usd">698187</us-gaap:InvestmentTaxCredit>
    <us-gaap:OperatingLeaseLiability contextRef="c2" decimals="0" id="ixv-30176" unitRef="usd">213482</us-gaap:OperatingLeaseLiability>
    <us-gaap:OtherAssetsMiscellaneousNoncurrent contextRef="c2" decimals="0" id="ixv-30188" unitRef="usd">213482</us-gaap:OtherAssetsMiscellaneousNoncurrent>
    <us-gaap:OtherDeferredCostsGross contextRef="c2" decimals="0" id="ixv-30200" unitRef="usd">6576584</us-gaap:OtherDeferredCostsGross>
    <us-gaap:OtherDeferredCostsGross contextRef="c5" decimals="0" id="ixv-30205" unitRef="usd">4240940</us-gaap:OtherDeferredCostsGross>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="c2" decimals="0" id="ixv-30212" unitRef="usd">6459474</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="c5" decimals="0" id="ixv-30217" unitRef="usd">3259028</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsLiabilitiesNet contextRef="c2" decimals="0" id="ixv-30224" unitRef="usd">117110</us-gaap:DeferredTaxAssetsLiabilitiesNet>
    <us-gaap:DeferredTaxAssetsLiabilitiesNet contextRef="c5" decimals="0" id="ixv-30229" unitRef="usd">981912</us-gaap:DeferredTaxAssetsLiabilitiesNet>
    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="c14" id="ixv-30234">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;14. EQUITY&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On July 8, 2020, the Company entered an agreement
with View Trade Securities Inc. (&#x201c;ViewTrade&#x201d;) to engage ViewTrade as the placement agent&#160;and the Company&#x2019;s advisor/consultant
with respect to its ongoing capital events. Pursuant to the agreement, the Company agreed to pay View Trade 60,000 restricted common
shares of the Company and 60,000 warrants to purchase common shares of the Company at an exercise price of $6 per share for a period
of 5 years with cashless exercise provision. As of December 31, 2020, the Company has issued 60,000 shares of common stock to ViewTrade
for the consulting fee with an estimated value of $135,000. The warrants were never issued and the parties mutually agreed to terminate
the agreement on November 19, 2020.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Pursuant to the termination agreement, the Company
issued 50,000 shares of the Company&#x2019;s common stock at a price of $5 per share as a termination fee on June 29, 2021, of which 6,000
shares were issued to WallachBeth Capital LLC (&#x201c;WallachBeth&#x201d;). In January 2021, WallachBeth entered into a consulting agreement
with the Company pursuant to which the Company engaged WallachBeth to conduct due diligence and research work with respect to the Company.
On June 29, 2021, WallachBeth was issued 6,000 shares of common stock as compensation for those services.&#160;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In July 2021, 1,111,112 shares of the Company&#x2019;s
common stock and warrants were issued pursuant to the conversion of convertible promissory note of $2,500,000 entered in October 2020
(see Note 7).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On August 5, 2021, the Company closed its public
offering (the &#x201c;Public Offering&#x201d;) of 1,100,000 units (the &#x201c;Units&#x201d;), with each Unit consisting of one share of
the Company&#x2019;s common stock, one Series A warrant (the &#x201c;Series A Warrants&#x201d;) to purchase one share of common stock at
an exercise price equal to $6.30 per share, exercisable until the fifth anniversary of the issuance date, and one Series B warrant (the
&#x201c;Series B Warrants,&#x201d; and together with the Series A Warrants, the &#x201c;Public Warrants&#x201d;) to purchase one share of
common stock at an exercise price equal to $10.00 per share, exercisable until the fifth anniversary of the issuance date; the exercise
price of the Public Warrants are subject to certain adjustment and cashless exercise provisions as described therein. The Company completed
the Public Offering pursuant to its registration statement on Form S-1 (File No. 333-255112), originally filed with the Securities and
Exchange Commission (the &#x201c;SEC&#x201d;) on April 8, 2021 (as amended, the &#x201c;Original Registration Statement&#x201d;), that the
SEC declared effective on August 2, 2021 and the registration statement on Form S-1 (File No. 333-258404) that was filed and automatically
effective on August 4, 2021 (the &#x201c;S-1MEF,&#x201d; together with the Original Registration Statement, the &#x201c;Registration Statement&#x201d;).
The Units were priced at $6.25 per Unit, before underwriting discounts and offering expenses, resulting in gross proceeds of $6,875,000.
In August 2021, 2,354,145 shares of the Company&#x2019;s common stock were issued for gross proceeds of $6,875,000, before placement agent
fees and legal fees of $850,429.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In November 2021, the Company received $4,244,452&#160;in
gross proceeds from the exercise of warrants issued in the Company&#x2019;s August 3, 2021, public offering of securities. Investors exercised
a total of&#160;673,405&#160;Series A warrants at a price of $6.30&#160;per share and&#160;200&#160;Series B warrants at a price of $10&#160;per
share. Pursuant to these exercises, the Company issued an aggregate of 673,605 shares of Common Stock.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In November 2021, the Company entered into consulting
agreements with service providers for consulting and advisory services, pursuant to which the Company agreed to pay the service fee amounted
$1,478,590 by issuing 316,934 shares of unrestricted common shares, valued at the closing price from $2.31 to $6.3 per share on &#160;&#160;the
grant date. These shares have been issued during the year ended December 31, 2021.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In January 2022, the Company agreed to pay the
deferred service fees related to Public Offering amounted $4,296,763 by issuing 1,306,007 shares of unrestricted common shares, valued
at $3.29 per share on the grant date. These shares have been issued in January 2022.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In March 2022, the Company issued 75,000 common
shares to BarLew Holdings, LLC for consulting and advisory services amounted to $169,500, valued at $2.26 per share.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In May 2022, the Company and an institutional
investor entered into certain securities purchase agreement relating to the offer and sale of 2,000,000 shares of common stock at an offering
price of $2.11 per share in a registered direct offering. The shares of the Company&#x2019;s common stock were issued for gross proceeds
of $4,220,000, before placement agent fees and legal fees of $556,075. Pursuant to the offering, the Company will also issue 5-year warrants
to purchase 2,000,000 shares of common stock, exercisable at a price of $2.45 per share. As of December 31, 2022, these warrants have
been issued but not exercised.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On July 10, 2022, the Board approved the issuance
of 75,000 shares of common stock to Barlew Holdings, LLC pursuant to the consulting agreement by and between Barlew Holdings, LLC and
the Company dated July 1, 2022, and 250,000 shares of common stock to Inverlew Advisors, LLC, in accordance with the consulting agreement
by and between Inverlew Advisors, LLC and the Company dated July 1, 2022.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On December 1, 2022, the Company issued 125,000
and 100,000 common shares to Euro-Asia Investment &amp;amp; Finance Corp Ltd. and Thalia Media Ltd. for consulting and advisory services.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;On July 25, 2023, the Company filed a Certificate
of Amendment to its Articles of Incorporation authorizing a 1-for-10 reverse stock split of the issued and outstanding shares of its
common stock (the &#x201c;2023 Split&#x201d;). The Company&#x2019;s stockholders previously approved the Reverse Stock Split at the Company&#x2019;s
Special Shareholder Meeting held on July 7, 2023. The Reverse Stock Split was effected to reduce the number of issued and outstanding
shares and to increase the per share trading value of the Company&#x2019;s common stock, although that outcome is not guaranteed. In turn,
the Company believes that the Reverse Stock Split will enable the Company to restore compliance with certain continued listing standards
of NASDAQ Capital Market.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="-sec-ix-redline:true;-keep: true"&gt;The above-mentioned equity is before the reverse stock split in
2023.&lt;/span&gt;&lt;/p&gt;</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
    <abvc:PlacementAgentAgreementDescription contextRef="c555" id="ixv-30239">Pursuant to the agreement, the Company agreed to pay View Trade 60,000 restricted common
shares of the Company and 60,000 warrants to purchase common shares of the Company at an exercise price of $6 per share for a period
of 5 years with cashless exercise provision.</abvc:PlacementAgentAgreementDescription>
    <us-gaap:CommonStockSharesIssued
      contextRef="c556"
      decimals="0"
      id="ixv-30240"
      unitRef="shares">60000</us-gaap:CommonStockSharesIssued>
    <us-gaap:ProfessionalFees contextRef="c557" decimals="0" id="ixv-30241" unitRef="usd">135000</us-gaap:ProfessionalFees>
    <us-gaap:CommonStockSharesIssued
      contextRef="c558"
      decimals="0"
      id="ixv-30244"
      unitRef="shares">50000</us-gaap:CommonStockSharesIssued>
    <us-gaap:SharePrice
      contextRef="c558"
      decimals="0"
      id="ixv-30245"
      unitRef="usdPershares">5</us-gaap:SharePrice>
    <us-gaap:SharesIssued
      contextRef="c559"
      decimals="0"
      id="ixv-30246"
      unitRef="shares">6000</us-gaap:SharesIssued>
    <abvc:AgreementDescription contextRef="c560" id="ixv-30247">In January 2021, WallachBeth entered into a consulting agreement
with the Company pursuant to which the Company engaged WallachBeth to conduct due diligence and research work with respect to the Company.</abvc:AgreementDescription>
    <abvc:RestrictedCommonShares
      contextRef="c561"
      decimals="0"
      id="ixv-30248"
      unitRef="shares">6000</abvc:RestrictedCommonShares>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="c562"
      decimals="0"
      id="ixv-30267"
      unitRef="shares">1111112</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <abvc:ConvertiblePromissoryNoteValue contextRef="c563" decimals="0" id="ixv-30268" unitRef="usd">2500000</abvc:ConvertiblePromissoryNoteValue>
    <abvc:DescriptionOfPublicOffering contextRef="c564" id="ixv-30271">On August 5, 2021, the Company closed its public
offering (the &#x201c;Public Offering&#x201d;) of 1,100,000 units (the &#x201c;Units&#x201d;), with each Unit consisting of one share of
the Company&#x2019;s common stock, one Series A warrant (the &#x201c;Series A Warrants&#x201d;) to purchase one share of common stock at
an exercise price equal to $6.30 per share, exercisable until the fifth anniversary of the issuance date, and one Series B warrant (the
&#x201c;Series B Warrants,&#x201d; and together with the Series A Warrants, the &#x201c;Public Warrants&#x201d;) to purchase one share of
common stock at an exercise price equal to $10.00 per share, exercisable until the fifth anniversary of the issuance date; the exercise
price of the Public Warrants are subject to certain adjustment and cashless exercise provisions as described therein. The Company completed
the Public Offering pursuant to its registration statement on Form S-1 (File No. 333-255112), originally filed with the Securities and
Exchange Commission (the &#x201c;SEC&#x201d;) on April 8, 2021 (as amended, the &#x201c;Original Registration Statement&#x201d;), that the
SEC declared effective on August 2, 2021 and the registration statement on Form S-1 (File No. 333-258404) that was filed and automatically
effective on August 4, 2021 (the &#x201c;S-1MEF,&#x201d; together with the Original Registration Statement, the &#x201c;Registration Statement&#x201d;).
The Units were priced at $6.25 per Unit, before underwriting discounts and offering expenses, resulting in gross proceeds of $6,875,000.</abvc:DescriptionOfPublicOffering>
    <us-gaap:StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares
      contextRef="c565"
      decimals="0"
      id="ixv-30272"
      unitRef="shares">2354145</us-gaap:StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares>
    <us-gaap:ProceedsFromIssuanceOfCommonStock contextRef="c565" decimals="0" id="ixv-30273" unitRef="usd">6875000</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <us-gaap:LegalFees contextRef="c565" decimals="0" id="ixv-30274" unitRef="usd">850429</us-gaap:LegalFees>
    <us-gaap:ProceedsFromWarrantExercises contextRef="c566" decimals="0" id="ixv-30277" unitRef="usd">4244452</us-gaap:ProceedsFromWarrantExercises>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight
      contextRef="c567"
      decimals="0"
      id="ixv-30278"
      unitRef="shares">673405</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="c567"
      decimals="2"
      id="ixv-30279"
      unitRef="usdPershares">6.3</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight
      contextRef="c568"
      decimals="0"
      id="ixv-30280"
      unitRef="shares">200</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
      contextRef="c568"
      decimals="0"
      id="ixv-30281"
      unitRef="usdPershares">10</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <abvc:AggregateCommonStockShares
      contextRef="c566"
      decimals="0"
      id="ixv-30282"
      unitRef="shares">673605</abvc:AggregateCommonStockShares>
    <abvc:ConsultingFees contextRef="c569" decimals="0" id="ixv-30285" unitRef="usd">1478590</abvc:ConsultingFees>
    <abvc:UnrestrictedCommonShares
      contextRef="c570"
      decimals="0"
      id="ixv-30286"
      unitRef="shares">316934</abvc:UnrestrictedCommonShares>
    <us-gaap:DebtInstrumentConvertibleConversionPrice1
      contextRef="c571"
      decimals="2"
      id="ixv-30287"
      unitRef="usdPershares">2.31</us-gaap:DebtInstrumentConvertibleConversionPrice1>
    <us-gaap:DebtInstrumentConvertibleConversionPrice1
      contextRef="c572"
      decimals="1"
      id="ixv-30288"
      unitRef="usdPershares">6.3</us-gaap:DebtInstrumentConvertibleConversionPrice1>
    <abvc:ConsultingFees contextRef="c322" decimals="0" id="ixv-30291" unitRef="usd">4296763</abvc:ConsultingFees>
    <abvc:UnrestrictedCommonShares
      contextRef="c573"
      decimals="0"
      id="ixv-30292"
      unitRef="shares">1306007</abvc:UnrestrictedCommonShares>
    <us-gaap:DebtInstrumentConvertibleConversionPrice1
      contextRef="c574"
      decimals="2"
      id="ixv-30293"
      unitRef="usdPershares">3.29</us-gaap:DebtInstrumentConvertibleConversionPrice1>
    <us-gaap:ExcessStockSharesIssued
      contextRef="c575"
      decimals="0"
      id="ixv-30296"
      unitRef="shares">75000</us-gaap:ExcessStockSharesIssued>
    <us-gaap:ProfessionalAndContractServicesExpense contextRef="c576" decimals="0" id="ixv-30297" unitRef="usd">169500</us-gaap:ProfessionalAndContractServicesExpense>
    <us-gaap:SharePrice
      contextRef="c575"
      decimals="2"
      id="ixv-30298"
      unitRef="usdPershares">2.26</us-gaap:SharePrice>
    <us-gaap:ConversionOfStockSharesIssued1
      contextRef="c326"
      decimals="0"
      id="ixv-30301"
      unitRef="shares">2000000</us-gaap:ConversionOfStockSharesIssued1>
    <us-gaap:TemporaryEquityRedemptionPricePerShare
      contextRef="c577"
      decimals="2"
      id="ixv-30302"
      unitRef="usdPershares">2.11</us-gaap:TemporaryEquityRedemptionPricePerShare>
    <abvc:GrossProceeds contextRef="c328" decimals="0" id="ixv-30303" unitRef="usd">4220000</abvc:GrossProceeds>
    <us-gaap:ProfessionalAndContractServicesExpense contextRef="c326" decimals="0" id="ixv-30304" unitRef="usd">556075</us-gaap:ProfessionalAndContractServicesExpense>
    <abvc:WarrantsTerm contextRef="c326" id="ixv-30305">P5Y</abvc:WarrantsTerm>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="c326"
      decimals="0"
      id="ixv-30306"
      unitRef="shares">2000000</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice
      contextRef="c328"
      decimals="2"
      id="ixv-30307"
      unitRef="usdPershares">2.45</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="c578"
      decimals="0"
      id="ixv-30310"
      unitRef="shares">75000</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="c330"
      decimals="0"
      id="ixv-30311"
      unitRef="shares">250000</us-gaap:StockIssuedDuringPeriodSharesOther>
    <abvc:CommonStockIssuedAfterStockSplit
      contextRef="c579"
      decimals="0"
      id="ixv-30314"
      unitRef="shares">125000</abvc:CommonStockIssuedAfterStockSplit>
    <abvc:CommonStockIssuedBeforeStockSplit
      contextRef="c579"
      decimals="0"
      id="ixv-30315"
      unitRef="shares">100000</abvc:CommonStockIssuedBeforeStockSplit>
    <us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="c14" id="ixv-30326">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;15. STOCK OPTIONS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On October 30, 2020, the Company issued an aggregate
of 545,182 shares of common stock in lieu of unpaid salaries of certain employees and unpaid consulting fees under the 2016 Equity Incentive
Plan, as amended, at a conversion price of $2 per share; the total amount of converted salaries and consulting fees was $1,090,361. On
November 21, 2020, the Company entered&#160;into&#160;acknowledgement&#160;agreements and stock option purchase agreements with these
employees and consultant; pursuant to which the Company granted stock options to purchase 545,182 shares of the Company&#x2019;s common
stock in lieu of common stock. The options were vested at the grant date and become exercisable for 10 years from the grant date.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On October 15, 2021, the Company entered&#160;into
stock option agreements with 11 directors and 3 employees, pursuant to which the Company granted options to purchase an aggregate of 1,280,002
shares of common stock&#160;under the 2016 Equity Incentive Plan, as amended, at an exercise price of $3 per share. The options were vested
at the grant date and become exercisable for 10 years from the grant date.&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;On April 16, 2022, the Company entered into stock option agreements
with 5 directors, pursuant to which the Company agreed to grant options to purchase an aggregate of 761,920 shares of common stock under
the 2016 Equity Incentive Plan, at an exercise price of $3 per share, exercisable for 10 years from the grant date. As of December 31,
2022, these stock options have not been granted.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Options issued and outstanding as of December 31, 2022, and their activities
during the year then ended are as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Weighted-&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Weighted-&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Average&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Average&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Contractual&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Number&#160;of&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Exercise&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Life&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Aggregate&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Underlying&lt;br/&gt; Shares&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Price&lt;br/&gt; Per&#160;Share&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Remaining&lt;br/&gt; in Years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Intrinsic&lt;br/&gt; Value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%"&gt;Outstanding as of January 1, 2022&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,825,184&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2.70&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;761,920&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-332"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-333"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;Outstanding as of December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,587,104&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;2.79&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;8.74&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;Exercisable as of December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,587,104&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;2.79&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;8.74&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Vested and expected to vest&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,587,104&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;2.79&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;8.74&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The fair value of stock options granted for the
years ended December 31, 2022 and 2021 was calculated using the Black-Scholes option-pricing model applying the following assumptions:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year ended&lt;br/&gt; December 31&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Risk free interest rate&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2.79&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1.13&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Expected term (in years)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Dividend yield&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Expected volatility&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;83.86&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;108.51&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company granted options to purchase&#160;761,920&#160;and&#160;1,280,002&#160;shares
of common stock to employees and certain consultants during the years ended&#160;December 31, 2022&#160;and&#160;2021,&#160;respectively.&#160;The
weighted average grant date fair value of options granted during the years ended&#160;December 31, 2022&#160;and&#160;2021 was $1.63&#160;and
$2.09, respectively. There are 3,860,211&#160;options available for grant under the 2016 Equity Incentive Plan as of December 31, 2022.
Compensation costs associated with the Company&#x2019;s stock options are recognized, based on the grant-date fair values of these options
over vesting period. Accordingly, the Company recognized stock-based compensation expense of $1,241,930 and $2,675,205 for the years
ended December 31, 2022 and 2021, respectively. As of December 31, 2022 and 2021, there were no unvested options. There were no options
exercised during the years ended December 31, 2022 and 2021.&lt;/p&gt;</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod
      contextRef="c580"
      decimals="0"
      id="ixv-30331"
      unitRef="shares">545182</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod>
    <abvc:ConversionPrice
      contextRef="c580"
      decimals="0"
      id="ixv-30332"
      unitRef="usdPershares">2</abvc:ConversionPrice>
    <abvc:ConsultingFees contextRef="c345" decimals="0" id="ixv-30333" unitRef="usd">1090361</abvc:ConsultingFees>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="c346"
      decimals="0"
      id="ixv-30334"
      unitRef="shares">545182</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1 contextRef="c581" id="ixv-30335">P10Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="c348"
      decimals="0"
      id="ixv-30338"
      unitRef="shares">1280002</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:StockOptionExercisePriceIncrease
      contextRef="c582"
      decimals="0"
      id="ixv-30339"
      unitRef="usdPershares">3</us-gaap:StockOptionExercisePriceIncrease>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1 contextRef="c582" id="ixv-30340">P10Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="c350"
      decimals="0"
      id="ixv-30343"
      unitRef="shares">761920</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:StockOptionExercisePriceIncrease
      contextRef="c583"
      decimals="0"
      id="ixv-30344"
      unitRef="usdPershares">3</us-gaap:StockOptionExercisePriceIncrease>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1 contextRef="c583" id="ixv-30345">P10Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="c14" id="ixv-30364">Options issued and outstanding as of December 31, 2022, and their activities
during the year then ended are as follows:&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Weighted-&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Weighted-&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Average&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Average&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Contractual&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Number&#160;of&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Exercise&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Life&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Aggregate&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Underlying&lt;br/&gt; Shares&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Price&lt;br/&gt; Per&#160;Share&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Remaining&lt;br/&gt; in Years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Intrinsic&lt;br/&gt; Value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%"&gt;Outstanding as of January 1, 2022&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,825,184&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2.70&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;761,920&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-332"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-333"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;Outstanding as of December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,587,104&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;2.79&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;8.74&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;Exercisable as of December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,587,104&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;2.79&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;8.74&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Vested and expected to vest&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,587,104&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;2.79&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;8.74&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="c353"
      decimals="0"
      id="ixv-30447"
      unitRef="shares">1825184</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="c353"
      decimals="2"
      id="ixv-30452"
      unitRef="usdPershares">2.7</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod
      contextRef="c354"
      decimals="0"
      id="ixv-30467"
      unitRef="shares">761920</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice
      contextRef="c354"
      decimals="2"
      id="ixv-30472"
      unitRef="usdPershares">3</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="c355"
      decimals="0"
      id="ixv-30507"
      unitRef="shares">2587104</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice
      contextRef="c355"
      decimals="2"
      id="ixv-30512"
      unitRef="usdPershares">2.79</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="c354" id="ixv-30517">P8Y8M26D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber
      contextRef="c355"
      decimals="0"
      id="ixv-30528"
      unitRef="shares">2587104</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice
      contextRef="c355"
      decimals="2"
      id="ixv-30533"
      unitRef="usdPershares">2.79</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
    <abvc:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm contextRef="c354" id="ixv-30538">P8Y8M26D</abvc:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber
      contextRef="c355"
      decimals="0"
      id="ixv-30549"
      unitRef="shares">2587104</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice
      contextRef="c355"
      decimals="2"
      id="ixv-30554"
      unitRef="usdPershares">2.79</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice>
    <abvc:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1 contextRef="c354" id="ixv-30559">P8Y8M26D</abvc:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1>
    <us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock contextRef="c14" id="ixv-30567">The fair value of stock options granted for the
years ended December 31, 2022 and 2021 was calculated using the Black-Scholes option-pricing model applying the following assumptions:&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year ended&lt;br/&gt; December 31&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Risk free interest rate&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2.79&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1.13&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Expected term (in years)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Dividend yield&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Expected volatility&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;83.86&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;108.51&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate contextRef="c14" decimals="4" id="ixv-30598" unitRef="pure">0.0279</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate contextRef="c15" decimals="4" id="ixv-30603" unitRef="pure">0.0113</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="c14" id="ixv-30610">P5Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="c15" id="ixv-30615">P5Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate contextRef="c14" decimals="2" id="ixv-30622" unitRef="pure">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate contextRef="c15" decimals="2" id="ixv-30627" unitRef="pure">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate contextRef="c14" decimals="4" id="ixv-30634" unitRef="pure">0.8386</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate contextRef="c15" decimals="4" id="ixv-30639" unitRef="pure">1.0851</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="c2"
      decimals="0"
      id="ixv-30643"
      unitRef="shares">761920</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="c5"
      decimals="0"
      id="ixv-30644"
      unitRef="shares">1280002</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <abvc:FairValueOfOptionsGranted contextRef="c120" decimals="2" id="ixv-30645" unitRef="usd">1.63</abvc:FairValueOfOptionsGranted>
    <abvc:FairValueOfOptionsGranted contextRef="c15" decimals="2" id="ixv-30646" unitRef="usd">2.09</abvc:FairValueOfOptionsGranted>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant
      contextRef="c352"
      decimals="0"
      id="ixv-30647"
      unitRef="shares">3860211</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant>
    <us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions contextRef="c14" decimals="0" id="ixv-30648" unitRef="usd">1241930</us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions>
    <us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions contextRef="c15" decimals="0" id="ixv-30649" unitRef="usd">2675205</us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions>
    <us-gaap:EarningsPerShareTextBlock contextRef="c14" id="ixv-30653">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;16. LOSS PER SHARE&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Basic loss per share is computed by dividing net
loss by the weighted-average number of common shares outstanding during the year. Diluted loss per share is computed by dividing net loss
by the weighted-average number of common shares and dilutive potential common shares outstanding during the years ended December 31, 2022
and 2021.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;For the Year Ended&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Numerator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Net loss attributable to ABVC&#x2019;s common stockholders&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(16,423,239&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(12,838,813&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Denominator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Weighted-average shares outstanding:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Weighted-average shares outstanding - Basic&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;31,664,600&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;25,053,522&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Stock options&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-334"&gt;&#160;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-335"&gt;&#160;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Weighted-average shares outstanding - Diluted&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;31,664,600&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;25,053,522&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Loss per share&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;-Basic&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(0.52&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(0.51&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;-Diluted&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(0.52&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(0.51&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Diluted loss per share takes into account the
potential dilution that could occur if securities or other contracts to issue Common Stock were exercised and converted into Common Stock.&lt;/p&gt;</us-gaap:EarningsPerShareTextBlock>
    <us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="c14" id="ixv-30658">Diluted loss per share is computed by dividing net loss
by the weighted-average number of common shares and dilutive potential common shares outstanding during the years ended December 31, 2022
and 2021.&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;For the Year Ended&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Numerator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Net loss attributable to ABVC&#x2019;s common stockholders&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(16,423,239&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(12,838,813&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Denominator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Weighted-average shares outstanding:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Weighted-average shares outstanding - Basic&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;31,664,600&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;25,053,522&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Stock options&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-334"&gt;&#160;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-335"&gt;&#160;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Weighted-average shares outstanding - Diluted&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;31,664,600&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;25,053,522&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Loss per share&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;-Basic&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(0.52&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(0.51&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;-Diluted&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(0.52&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(0.51&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c14" decimals="0" id="ixv-30690" unitRef="usd">-16423239</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c15" decimals="0" id="ixv-30695" unitRef="usd">-12838813</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <abvc:WeightedaverageSharesOutstandingBasic
      contextRef="c14"
      decimals="0"
      id="ixv-30732"
      unitRef="usdPershares">31664600</abvc:WeightedaverageSharesOutstandingBasic>
    <abvc:WeightedaverageSharesOutstandingBasic
      contextRef="c15"
      decimals="0"
      id="ixv-30737"
      unitRef="usdPershares">25053522</abvc:WeightedaverageSharesOutstandingBasic>
    <abvc:WeightedAverageNumberOfSharesDiluted
      contextRef="c14"
      decimals="0"
      id="ixv-30756"
      unitRef="usdPershares">31664600</abvc:WeightedAverageNumberOfSharesDiluted>
    <abvc:WeightedAverageNumberOfSharesDiluted
      contextRef="c15"
      decimals="0"
      id="ixv-30761"
      unitRef="usdPershares">25053522</abvc:WeightedAverageNumberOfSharesDiluted>
    <abvc:LossPerShareBasic
      contextRef="c14"
      decimals="2"
      id="ixv-30788"
      unitRef="usdPershares">-0.52</abvc:LossPerShareBasic>
    <abvc:LossPerShareBasic
      contextRef="c15"
      decimals="2"
      id="ixv-30793"
      unitRef="usdPershares">-0.51</abvc:LossPerShareBasic>
    <abvc:LossPerShareDiluted
      contextRef="c14"
      decimals="2"
      id="ixv-30800"
      unitRef="usdPershares">-0.52</abvc:LossPerShareDiluted>
    <abvc:LossPerShareDiluted
      contextRef="c15"
      decimals="2"
      id="ixv-30805"
      unitRef="usdPershares">-0.51</abvc:LossPerShareDiluted>
    <us-gaap:LesseeOperatingLeasesTextBlock contextRef="c14" id="ixv-30828">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;17. LEASE&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company adopted FASB Accounting Standards
Codification, Topic 842, Leases (&#x201c;ASC 842&#x201d;) using the modified retrospective approach, electing the practical expedient that
allows the Company not to restate its comparative periods prior to the adoption of the standard on January 1, 2019.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;The Company applied the following practical expedients in the transition
to the new standard and allowed under ASC 842:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Reassessment of expired
    or existing contracts: The Company elected not to reassess, at the application date, whether any expired or existing contracts contained
    leases, the lease classification for any expired or existing leases, and the accounting for initial direct costs for any existing
    leases.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Use of hindsight: The Company
    elected to use hindsight in determining the lease term (that is, when considering options to extend or terminate the lease and to
    purchase the underlying asset) and in assessing impairment of right-to-use assets.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Reassessment of existing
    or expired land easements: The Company elected not to evaluate existing or expired land easements that were not previously accounted
    for as leases under ASC 840, as allowed under the transition practical expedient. Going forward, new or modified land easements will
    be evaluated under ASU No. 2016-02.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Separation of lease and
    non- lease components: Lease agreements that contain both lease and non-lease components are generally accounted for separately.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Short-term lease recognition
    exemption: The Company also elected the short-term lease recognition exemption and will not recognize ROU assets or lease liabilities
    for leases with a term less than 12 months.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The new leasing standard requires recognition
of leases on the consolidated balance sheets as right-of-use (&#x201c;ROU&#x201d;) assets and lease liabilities. ROU assets represent the
Company&#x2019;s right to use underlying assets for the lease terms and lease liabilities represent the Company&#x2019;s obligation to
make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present
value and future minimum lease payments over the lease term at commencement date. The Company&#x2019;s future minimum based payments used
to determine the Company&#x2019;s lease liabilities mainly include minimum based rent payments. As most of Company&#x2019;s leases do not
provide an implicit rate, the Company uses its estimated incremental borrowing rate based on the information available at commencement
date in determining the present value of lease payments.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company recognized lease liabilities, with
corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than twelve months.
The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances of accrued and prepaid rent, unamortized
lease incentives provided by lessors, and restructuring liabilities. Operating lease cost is recognized as a single lease cost on a straight-line
basis over the lease term and is recorded in Selling, general and administrative expenses. Variable lease payments for common area maintenance,
property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances on which
the variable lease payments are based occur.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company has no finance leases. The Company&#x2019;s
leases primarily include various office and laboratory spaces, copy machine, and vehicles under various operating lease arrangements.
The Company&#x2019;s operating leases have remaining lease terms of up to approximately five years.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#x202f;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;ASSETS&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Operating lease right-of-use assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,161,141&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,471,899&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold"&gt;LIABILITIES&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Operating lease liabilities (current)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;369,314&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;347,100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Operating lease liabilities (noncurrent)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;791,827&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,124,799&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;i&gt;Supplemental Information&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The following provides details of the Company&#x2019;s
lease expenses:&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Operating lease expenses&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;358,576&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;335,208&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Other information related to leases is presented
below:&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Cash paid for amounts included in the measurement of operating lease liabilities&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;358,576&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;335,208&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Weighted Average Remaining Lease Term:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Operating leases&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2.48 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2.90 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Weighted Average Discount Rate:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Operating leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.49&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.39&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The minimum future annual payments under non-cancellable
leases during the next five years and thereafter, at rates now in force, are as follows:&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Operating leases&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: left"&gt;2023&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;374,478&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;389,613&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;348,837&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;2026&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;56,916&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-336"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Total future minimum lease payments, undiscounted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,169,844&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: Imputed interest&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;8,703&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Present value of future minimum lease payments&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,161,141&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:LesseeOperatingLeasesTextBlock>
    <us-gaap:LeaseCostTableTextBlock contextRef="c14" id="ixv-30881">The Company has no finance leases. The Company&#x2019;s
leases primarily include various office and laboratory spaces, copy machine, and vehicles under various operating lease arrangements.
The Company&#x2019;s operating leases have remaining lease terms of up to approximately five years.&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#x202f;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;ASSETS&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Operating lease right-of-use assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,161,141&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,471,899&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold"&gt;LIABILITIES&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Operating lease liabilities (current)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;369,314&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;347,100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Operating lease liabilities (noncurrent)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;791,827&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,124,799&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:LeaseCostTableTextBlock>
    <us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense contextRef="c14" decimals="0" id="ixv-30908" unitRef="usd">1161141</us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense>
    <us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense contextRef="c15" decimals="0" id="ixv-30913" unitRef="usd">1471899</us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense>
    <abvc:OperatingLeaseLiabilitiescurrents contextRef="c2" decimals="0" id="ixv-30930" unitRef="usd">369314</abvc:OperatingLeaseLiabilitiescurrents>
    <abvc:OperatingLeaseLiabilitiescurrents contextRef="c5" decimals="0" id="ixv-30935" unitRef="usd">347100</abvc:OperatingLeaseLiabilitiescurrents>
    <abvc:OperatingLeaseLiabilitienoncurrent contextRef="c2" decimals="0" id="ixv-30942" unitRef="usd">791827</abvc:OperatingLeaseLiabilitienoncurrent>
    <abvc:OperatingLeaseLiabilitienoncurrent contextRef="c5" decimals="0" id="ixv-30947" unitRef="usd">1124799</abvc:OperatingLeaseLiabilitienoncurrent>
    <us-gaap:OperatingLeaseLeaseIncomeTableTextBlock contextRef="c14" id="ixv-30971">The following provides details of the Company&#x2019;s
lease expenses:&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Operating lease expenses&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;358,576&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;335,208&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Cash paid for amounts included in the measurement of operating lease liabilities&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;358,576&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;335,208&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Weighted Average Remaining Lease Term:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Operating leases&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2.48 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2.90 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Weighted Average Discount Rate:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Operating leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.49&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.39&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:OperatingLeaseLeaseIncomeTableTextBlock>
    <us-gaap:OperatingLeaseExpense contextRef="c14" decimals="0" id="ixv-30994" unitRef="usd">358576</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseExpense contextRef="c15" decimals="0" id="ixv-30999" unitRef="usd">335208</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseLeaseIncomeLeasePayments contextRef="c14" decimals="0" id="ixv-31025" unitRef="usd">358576</us-gaap:OperatingLeaseLeaseIncomeLeasePayments>
    <us-gaap:OperatingLeaseLeaseIncomeLeasePayments contextRef="c15" decimals="0" id="ixv-31030" unitRef="usd">335208</us-gaap:OperatingLeaseLeaseIncomeLeasePayments>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="c2" id="ixv-31061">P2Y5M23D</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="c5" id="ixv-31067">P2Y10M24D</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="c2" decimals="4" id="ixv-31094" unitRef="pure">0.0149</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="c5" decimals="4" id="ixv-31099" unitRef="pure">0.0139</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock contextRef="c14" id="ixv-31103">The minimum future annual payments under non-cancellable
leases during the next five years and thereafter, at rates now in force, are as follows:&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Operating leases&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: left"&gt;2023&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;374,478&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;389,613&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;348,837&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;2026&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;56,916&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-336"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Total future minimum lease payments, undiscounted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,169,844&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: Imputed interest&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;8,703&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Present value of future minimum lease payments&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,161,141&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock>
    <abvc:OperatingLeasesFutureMinimumPaymentDueInTwoYears contextRef="c2" decimals="0" id="ixv-31117" unitRef="usd">374478</abvc:OperatingLeasesFutureMinimumPaymentDueInTwoYears>
    <abvc:OperatingLeasesFutureMinimumPaymentDueInThreeYears contextRef="c2" decimals="0" id="ixv-31124" unitRef="usd">389613</abvc:OperatingLeasesFutureMinimumPaymentDueInThreeYears>
    <abvc:OperatingLeasesFutureMinimumPaymentDueInFourYears contextRef="c2" decimals="0" id="ixv-31131" unitRef="usd">348837</abvc:OperatingLeasesFutureMinimumPaymentDueInFourYears>
    <abvc:OperatingLeasesFutureMinimumPaymentDueInFiveYears contextRef="c2" decimals="0" id="ixv-31138" unitRef="usd">56916</abvc:OperatingLeasesFutureMinimumPaymentDueInFiveYears>
    <abvc:OperatingLeasesFutureMinimumPaymentDue contextRef="c2" decimals="0" id="ixv-31152" unitRef="usd">1169844</abvc:OperatingLeasesFutureMinimumPaymentDue>
    <abvc:InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction contextRef="c2" decimals="0" id="ixv-31159" unitRef="usd">8703</abvc:InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction>
    <abvc:PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions contextRef="c2" decimals="0" id="ixv-31166" unitRef="usd">1161141</abvc:PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions>
    <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="c14" id="ixv-31171">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;18. COMMITMENTS AND CONTINGENCIES&#160;&lt;/b&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company is party to a lawsuit filed on October
12, 2022, by its former Chief Financial Officer, Chihliang An (&#x201c;Plaintiff&#x201d;), in the Superior Court of California In and For
the County of Alameda (Case No. 22cv019544) (the &#x201c;Employment Action&#x201d;), which seeks an award of monetary damages, including,
(1) unpaid wages; (2) Company common stock; (3) stock options; (4) penalties pursuant to Labor Code &#xa7; 203; and any other and further
relief the Court deems necessary. Plaintiff&#x2019;s Complaint alleges four (4) causes of action against the Company. The Complaint alleges
claims for (1) breach of written contract; (2) breach of oral contract; (3) failure to pay wages; and (4) failure to pay wages upon termination.
The Company filed its Answer to Plaintiff&#x2019;s Complaint on December 5, 2022. The Company is currently participating in discovery.
However, the Company continues to believe that Plaintiff&#x2019;s claims have no merit. As such, the Company will continue to vigorously
defend against Plaintiff&#x2019;s claims in the Employment Action.&lt;/p&gt;</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
    <us-gaap:SubsequentEventsTextBlock contextRef="c14" id="ixv-31180">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;19. SUBSEQUENT EVENTS&lt;/b&gt;&#160;&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On January 3, 2023, the Company issued 223,411 common shares to a consultant
for providing consulting services on listing to NASDAQ in 2021.&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On January 14, 2023, BioLite Taiwan extended the
CTBC Loan Agreement with the same principal amount of NT$20,000,000, equivalent to $650,000 for six months, which is due on July 14, 2023.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On February 23, 2023, the Company entered into
a securities purchase agreement with Lind Global Fund II, LP (&#x201c;Lind&#x201d;), pursuant to which the Company issued Lind a secured,
convertible note in the principal amount of $3,704,167, for a purchase price of $3,175,000, that is convertible into shares of the Company&#x2019;s
common stock at an initial conversion price of $1.05 per share, subject to adjustment. The Company also issued Lind a common stock purchase
warrant to purchase up to 5,291,667 shares of the Company&#x2019;s common stock at an initial exercise price of $1.05 per share, subject
to adjustment. Subsequently on February 23, 2023, the bank loan from Cathay Bank was fully repaid.&lt;/p&gt;

&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company has assessed all events from December
31, 2022, up through March 31, 2023, which is the date that these consolidated financial statements are available to be issued, Other
than the events disclosed above, no other subsequent events have occurred that would require recognition or disclosure in the Company's
consolidated financial statements.&lt;/p&gt;</us-gaap:SubsequentEventsTextBlock>
    <us-gaap:CommonStockSharesIssued
      contextRef="c584"
      decimals="0"
      id="ixv-31185"
      unitRef="shares">223411</us-gaap:CommonStockSharesIssued>
    <us-gaap:InvestmentOwnedBalancePrincipalAmount contextRef="c585" decimals="0" id="ixv-31188" unitRef="twd">20000000</us-gaap:InvestmentOwnedBalancePrincipalAmount>
    <us-gaap:InvestmentOwnedBalancePrincipalAmount contextRef="c586" decimals="0" id="ixv-31189" unitRef="usd">650000</us-gaap:InvestmentOwnedBalancePrincipalAmount>
    <abvc:principalAmount contextRef="c587" decimals="0" id="ixv-31192" unitRef="usd">3704167</abvc:principalAmount>
    <abvc:PurchasePrice contextRef="c587" decimals="0" id="ixv-31193" unitRef="usd">3175000</abvc:PurchasePrice>
    <us-gaap:DebtInstrumentConvertibleConversionPrice1
      contextRef="c588"
      decimals="2"
      id="ixv-31194"
      unitRef="usdPershares">1.05</us-gaap:DebtInstrumentConvertibleConversionPrice1>
    <abvc:PurchaseWarrant
      contextRef="c589"
      decimals="0"
      id="ixv-31195"
      unitRef="shares">5291667</abvc:PurchaseWarrant>
    <us-gaap:StockOptionExercisePriceIncrease
      contextRef="c587"
      decimals="2"
      id="ixv-31196"
      unitRef="usdPershares">1.05</us-gaap:StockOptionExercisePriceIncrease>
    <dei:DocumentType contextRef="c0" id="hidden-fact-0">S-1/A</dei:DocumentType>
    <us-gaap:ConvertibleLongTermNotesPayable
      contextRef="c2"
      id="hidden-fact-1"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:CommitmentsAndContingencies
      contextRef="c1"
      id="hidden-fact-2"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:CommitmentsAndContingencies
      contextRef="c2"
      id="hidden-fact-3"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:PreferredStockValue
      contextRef="c1"
      id="hidden-fact-4"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:PreferredStockValue
      contextRef="c2"
      id="hidden-fact-5"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:PreferredStockSharesIssued
      contextRef="c1"
      id="hidden-fact-6"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:PreferredStockSharesIssued
      contextRef="c2"
      id="hidden-fact-7"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="c1"
      id="hidden-fact-8"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="c2"
      id="hidden-fact-9"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:CommonStockSharesAuthorized
      contextRef="c1"
      decimals="0"
      id="hidden-fact-10"
      unitRef="shares">10000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesAuthorized
      contextRef="c2"
      decimals="0"
      id="hidden-fact-11"
      unitRef="shares">10000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:OtherReceivablesNetCurrent
      contextRef="c6"
      id="hidden-fact-12"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:InventoryNet
      contextRef="c2"
      id="hidden-fact-13"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:PreferredStockValue
      contextRef="c2"
      id="hidden-fact-14"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:PreferredStockValue
      contextRef="c5"
      id="hidden-fact-15"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:PreferredStockSharesIssued
      contextRef="c2"
      id="hidden-fact-16"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:PreferredStockSharesIssued
      contextRef="c5"
      id="hidden-fact-17"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="c2"
      id="hidden-fact-18"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="c5"
      id="hidden-fact-19"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:EarningsPerShareDiluted
      contextRef="c11"
      decimals="2"
      id="hidden-fact-20"
      unitRef="usdPershares">-0.82</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="c12"
      decimals="2"
      id="hidden-fact-21"
      unitRef="usdPershares">-1.14</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="c0"
      decimals="2"
      id="hidden-fact-22"
      unitRef="usdPershares">-2.08</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="c13"
      decimals="2"
      id="hidden-fact-23"
      unitRef="usdPershares">-3.71</us-gaap:EarningsPerShareDiluted>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
      contextRef="c12"
      decimals="INF"
      id="hidden-fact-24"
      unitRef="shares">3257912</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
      contextRef="c0"
      decimals="INF"
      id="hidden-fact-25"
      unitRef="shares">3555474</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
      contextRef="c13"
      decimals="INF"
      id="hidden-fact-26"
      unitRef="shares">3555474</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
      contextRef="c11"
      decimals="INF"
      id="hidden-fact-27"
      unitRef="shares">4055345</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <abvc:OperatingSubleaseIncomeRelatedParties
      contextRef="c11"
      id="hidden-fact-28"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:GoodwillImpairmentLoss
      contextRef="c12"
      id="hidden-fact-29"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:RealizedInvestmentGainsLosses
      contextRef="c12"
      id="hidden-fact-30"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:EquitySecuritiesFvNiRealizedGainLoss
      contextRef="c11"
      id="hidden-fact-31"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment
      contextRef="c11"
      id="hidden-fact-32"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:EarningsPerShareDiluted
      contextRef="c15"
      decimals="2"
      id="hidden-fact-33"
      unitRef="usdPershares">-5.12</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="c14"
      decimals="2"
      id="hidden-fact-34"
      unitRef="usdPershares">-5.19</us-gaap:EarningsPerShareDiluted>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
      contextRef="c15"
      decimals="INF"
      id="hidden-fact-35"
      unitRef="shares">2505352</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
      contextRef="c14"
      decimals="INF"
      id="hidden-fact-36"
      unitRef="shares">3166460</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <abvc:IncreasedecreaseInSecurityDepositReceived
      contextRef="c13"
      id="hidden-fact-37"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:IncreaseDecreaseInInventories
      contextRef="c0"
      id="hidden-fact-38"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:IncreaseDecreaseInCommodityContractAssetsAndLiabilities
      contextRef="c13"
      id="hidden-fact-39"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromIssuanceOfWarrants
      contextRef="c13"
      id="hidden-fact-40"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromNotesPayable
      contextRef="c13"
      id="hidden-fact-41"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromShortTermDebt
      contextRef="c0"
      id="hidden-fact-42"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:RepaymentOfShorttermLoan
      contextRef="c13"
      id="hidden-fact-43"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxesPaid
      contextRef="c0"
      id="hidden-fact-44"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:UnrealizedGainLossOnInvestments
      contextRef="c14"
      id="hidden-fact-45"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:IncreasedecreaseInInventoryAllowanceForValuationLosses
      contextRef="c15"
      id="hidden-fact-46"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:ProvisionForDoubtfulAccount
      contextRef="c15"
      id="hidden-fact-47"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:GovernmentGrantIncome
      contextRef="c14"
      id="hidden-fact-48"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:OtherNoncashIncomeExpense
      contextRef="c15"
      id="hidden-fact-49"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:InvestmentLoss
      contextRef="c15"
      id="hidden-fact-50"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:IncreaseDecreaseInInventories
      contextRef="c14"
      id="hidden-fact-51"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:IncreaseDecreaseInAccountsPayable
      contextRef="c14"
      id="hidden-fact-52"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:IncreaseDecreaseInOtherReceivables
      contextRef="c14"
      id="hidden-fact-53"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:IncreasedecreaseInSecurityDepositReceived
      contextRef="c15"
      id="hidden-fact-54"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:PaymentsToAcquireInvestments
      contextRef="c14"
      id="hidden-fact-55"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:PaymentsOfStockIssuanceCosts
      contextRef="c14"
      id="hidden-fact-56"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:RepaymentsOfConvertibleDebt
      contextRef="c14"
      id="hidden-fact-57"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:RepaymentOfShorttermLoan
      contextRef="c14"
      id="hidden-fact-58"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:RepaymentOfNotesPayable
      contextRef="c14"
      id="hidden-fact-59"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromIssuanceOfLongTermDebt
      contextRef="c14"
      id="hidden-fact-60"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromShortTermDebt
      contextRef="c15"
      id="hidden-fact-61"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties
      contextRef="c14"
      id="hidden-fact-62"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxesPaid
      contextRef="c15"
      id="hidden-fact-63"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CommonSharesIssuedForDebtConversion
      contextRef="c14"
      id="hidden-fact-64"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c26"
      id="hidden-fact-65"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c28"
      id="hidden-fact-66"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c29"
      id="hidden-fact-67"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c30"
      id="hidden-fact-68"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c31"
      id="hidden-fact-69"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c26"
      id="hidden-fact-70"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c28"
      id="hidden-fact-71"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c29"
      id="hidden-fact-72"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c30"
      id="hidden-fact-73"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c31"
      id="hidden-fact-74"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c25"
      id="hidden-fact-75"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c27"
      id="hidden-fact-76"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c28"
      id="hidden-fact-77"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c29"
      id="hidden-fact-78"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c30"
      id="hidden-fact-79"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c31"
      id="hidden-fact-80"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c25"
      id="hidden-fact-81"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c26"
      id="hidden-fact-82"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c27"
      id="hidden-fact-83"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c29"
      id="hidden-fact-84"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c30"
      id="hidden-fact-85"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c25"
      id="hidden-fact-86"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c26"
      id="hidden-fact-87"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c27"
      id="hidden-fact-88"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c28"
      id="hidden-fact-89"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c30"
      id="hidden-fact-90"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c31"
      id="hidden-fact-91"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c42"
      id="hidden-fact-92"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c44"
      id="hidden-fact-93"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c45"
      id="hidden-fact-94"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c46"
      id="hidden-fact-95"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c47"
      id="hidden-fact-96"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c41"
      id="hidden-fact-97"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c43"
      id="hidden-fact-98"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c44"
      id="hidden-fact-99"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c45"
      id="hidden-fact-100"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c46"
      id="hidden-fact-101"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c47"
      id="hidden-fact-102"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c41"
      id="hidden-fact-103"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c42"
      id="hidden-fact-104"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c43"
      id="hidden-fact-105"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c45"
      id="hidden-fact-106"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c46"
      id="hidden-fact-107"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c41"
      id="hidden-fact-108"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c42"
      id="hidden-fact-109"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c43"
      id="hidden-fact-110"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c44"
      id="hidden-fact-111"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c46"
      id="hidden-fact-112"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c47"
      id="hidden-fact-113"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c63"
      id="hidden-fact-114"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c65"
      id="hidden-fact-115"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c66"
      id="hidden-fact-116"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c67"
      id="hidden-fact-117"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c68"
      id="hidden-fact-118"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued
      contextRef="c62"
      id="hidden-fact-119"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued
      contextRef="c63"
      id="hidden-fact-120"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued
      contextRef="c65"
      id="hidden-fact-121"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued
      contextRef="c66"
      id="hidden-fact-122"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued
      contextRef="c67"
      id="hidden-fact-123"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued
      contextRef="c68"
      id="hidden-fact-124"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c62"
      id="hidden-fact-125"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c64"
      id="hidden-fact-126"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c65"
      id="hidden-fact-127"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c66"
      id="hidden-fact-128"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c67"
      id="hidden-fact-129"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c68"
      id="hidden-fact-130"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c62"
      id="hidden-fact-131"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c63"
      id="hidden-fact-132"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c64"
      id="hidden-fact-133"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c66"
      id="hidden-fact-134"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c67"
      id="hidden-fact-135"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c62"
      id="hidden-fact-136"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c63"
      id="hidden-fact-137"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c64"
      id="hidden-fact-138"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c65"
      id="hidden-fact-139"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c67"
      id="hidden-fact-140"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c68"
      id="hidden-fact-141"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c79"
      id="hidden-fact-142"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c81"
      id="hidden-fact-143"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c82"
      id="hidden-fact-144"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c83"
      id="hidden-fact-145"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c84"
      id="hidden-fact-146"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c79"
      id="hidden-fact-147"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c81"
      id="hidden-fact-148"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c82"
      id="hidden-fact-149"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c83"
      id="hidden-fact-150"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c84"
      id="hidden-fact-151"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets
      contextRef="c79"
      id="hidden-fact-152"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets
      contextRef="c81"
      id="hidden-fact-153"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets
      contextRef="c82"
      id="hidden-fact-154"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets
      contextRef="c83"
      id="hidden-fact-155"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets
      contextRef="c84"
      id="hidden-fact-156"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="c79"
      id="hidden-fact-157"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="c81"
      id="hidden-fact-158"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="c82"
      id="hidden-fact-159"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="c83"
      id="hidden-fact-160"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="c84"
      id="hidden-fact-161"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:IssuanceOfPrefundedWarrant
      contextRef="c78"
      id="hidden-fact-162"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:IssuanceOfPrefundedWarrant
      contextRef="c79"
      id="hidden-fact-163"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:IssuanceOfPrefundedWarrant
      contextRef="c81"
      id="hidden-fact-164"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:IssuanceOfPrefundedWarrant
      contextRef="c82"
      id="hidden-fact-165"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:IssuanceOfPrefundedWarrant
      contextRef="c83"
      id="hidden-fact-166"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:IssuanceOfPrefundedWarrant
      contextRef="c84"
      id="hidden-fact-167"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="c79"
      id="hidden-fact-168"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="c81"
      id="hidden-fact-169"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="c82"
      id="hidden-fact-170"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="c83"
      id="hidden-fact-171"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="c84"
      id="hidden-fact-172"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c78"
      id="hidden-fact-173"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c80"
      id="hidden-fact-174"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c81"
      id="hidden-fact-175"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c82"
      id="hidden-fact-176"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c83"
      id="hidden-fact-177"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
      contextRef="c84"
      id="hidden-fact-178"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c78"
      id="hidden-fact-179"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c79"
      id="hidden-fact-180"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c80"
      id="hidden-fact-181"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c82"
      id="hidden-fact-182"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c83"
      id="hidden-fact-183"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c78"
      id="hidden-fact-184"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c79"
      id="hidden-fact-185"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c80"
      id="hidden-fact-186"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c81"
      id="hidden-fact-187"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c83"
      id="hidden-fact-188"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c84"
      id="hidden-fact-189"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c100"
      id="hidden-fact-190"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c102"
      id="hidden-fact-191"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c103"
      id="hidden-fact-192"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c104"
      id="hidden-fact-193"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c105"
      id="hidden-fact-194"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c100"
      id="hidden-fact-195"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c102"
      id="hidden-fact-196"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c103"
      id="hidden-fact-197"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c104"
      id="hidden-fact-198"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c105"
      id="hidden-fact-199"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="c100"
      id="hidden-fact-200"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="c102"
      id="hidden-fact-201"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="c103"
      id="hidden-fact-202"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="c104"
      id="hidden-fact-203"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="c105"
      id="hidden-fact-204"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="c99"
      id="hidden-fact-205"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="c101"
      id="hidden-fact-206"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="c102"
      id="hidden-fact-207"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="c103"
      id="hidden-fact-208"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="c104"
      id="hidden-fact-209"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="c105"
      id="hidden-fact-210"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices
      contextRef="c99"
      id="hidden-fact-211"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices
      contextRef="c100"
      id="hidden-fact-212"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices
      contextRef="c102"
      id="hidden-fact-213"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices
      contextRef="c103"
      id="hidden-fact-214"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices
      contextRef="c104"
      id="hidden-fact-215"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices
      contextRef="c105"
      id="hidden-fact-216"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c99"
      id="hidden-fact-217"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c100"
      id="hidden-fact-218"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c101"
      id="hidden-fact-219"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c103"
      id="hidden-fact-220"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c104"
      id="hidden-fact-221"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c99"
      id="hidden-fact-222"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c100"
      id="hidden-fact-223"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c101"
      id="hidden-fact-224"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c102"
      id="hidden-fact-225"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c104"
      id="hidden-fact-226"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c105"
      id="hidden-fact-227"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c114"
      id="hidden-fact-228"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c116"
      id="hidden-fact-229"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c117"
      id="hidden-fact-230"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c118"
      id="hidden-fact-231"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c119"
      id="hidden-fact-232"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c114"
      id="hidden-fact-233"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c116"
      id="hidden-fact-234"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c117"
      id="hidden-fact-235"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c118"
      id="hidden-fact-236"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c119"
      id="hidden-fact-237"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="c113"
      id="hidden-fact-238"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="c115"
      id="hidden-fact-239"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="c116"
      id="hidden-fact-240"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="c117"
      id="hidden-fact-241"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="c118"
      id="hidden-fact-242"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="c119"
      id="hidden-fact-243"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices
      contextRef="c113"
      id="hidden-fact-244"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices
      contextRef="c114"
      id="hidden-fact-245"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices
      contextRef="c116"
      id="hidden-fact-246"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices
      contextRef="c117"
      id="hidden-fact-247"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices
      contextRef="c118"
      id="hidden-fact-248"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices
      contextRef="c119"
      id="hidden-fact-249"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c113"
      id="hidden-fact-250"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c114"
      id="hidden-fact-251"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c115"
      id="hidden-fact-252"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c117"
      id="hidden-fact-253"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c118"
      id="hidden-fact-254"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c113"
      id="hidden-fact-255"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c114"
      id="hidden-fact-256"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c115"
      id="hidden-fact-257"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c116"
      id="hidden-fact-258"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c118"
      id="hidden-fact-259"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c119"
      id="hidden-fact-260"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="c163"
      id="hidden-fact-261"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:EquityMethodInvestments
      contextRef="c200"
      id="hidden-fact-262"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:EquityMethodInvestments
      contextRef="c201"
      id="hidden-fact-263"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:EquityMethodInvestments
      contextRef="c202"
      id="hidden-fact-264"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:IncomeLossFromEquityMethodInvestments
      contextRef="c211"
      id="hidden-fact-265"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:IncomeLossFromEquityMethodInvestments
      contextRef="c212"
      id="hidden-fact-266"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:GainLossOnSalesOfLoansNet
      contextRef="c213"
      id="hidden-fact-267"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:GainLossOnSalesOfLoansNet
      contextRef="c214"
      id="hidden-fact-268"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:GrossProfit
      contextRef="c213"
      id="hidden-fact-269"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:GrossProfit
      contextRef="c214"
      id="hidden-fact-270"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:IncomeLossFromEquityMethodInvestments
      contextRef="c213"
      id="hidden-fact-271"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:IncomeLossFromEquityMethodInvestments
      contextRef="c214"
      id="hidden-fact-272"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:ShareOfEquityMethodInvesteeLosses
      contextRef="c0"
      id="hidden-fact-273"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:ShareOfEquityMethodInvesteeLosses
      contextRef="c13"
      id="hidden-fact-274"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ShortTermBorrowings
      contextRef="c257"
      id="hidden-fact-275"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:OtherReceivables
      contextRef="c310"
      id="hidden-fact-276"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit
      contextRef="c0"
      id="hidden-fact-277"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:CurrentForeignTaxExpenseBenefit
      contextRef="c0"
      id="hidden-fact-278"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:CurrentForeignTaxExpenseBenefit
      contextRef="c13"
      id="hidden-fact-279"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:CurrentIncomeTaxExpenseBenefit
      contextRef="c0"
      id="hidden-fact-280"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:CurrentStateAndLocalTaxExpenseBenefit
      contextRef="c0"
      id="hidden-fact-281"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:CurrentStateAndLocalTaxExpenseBenefit
      contextRef="c13"
      id="hidden-fact-282"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue
      contextRef="c353"
      id="hidden-fact-283"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod
      contextRef="c354"
      id="hidden-fact-284"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice
      contextRef="c354"
      id="hidden-fact-285"
      unitRef="usdPershares"
      xsi:nil="true"/>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue
      contextRef="c355"
      id="hidden-fact-286"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1
      contextRef="c355"
      id="hidden-fact-287"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableAggregateIntrinsicValue
      contextRef="c355"
      id="hidden-fact-288"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockOptionPlanExpense
      contextRef="c78"
      id="hidden-fact-289"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockOptionPlanExpense
      contextRef="c41"
      id="hidden-fact-290"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockOptionPlanExpense
      contextRef="c356"
      id="hidden-fact-291"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockOptionPlanExpense
      contextRef="c357"
      id="hidden-fact-292"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive
      contextRef="c1"
      id="hidden-fact-293"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:InventoryFinishedGoods
      contextRef="c2"
      id="hidden-fact-294"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:InventoryWorkInProcess
      contextRef="c2"
      id="hidden-fact-295"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:InventoryWorkInProcess
      contextRef="c5"
      id="hidden-fact-296"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:InventoryRawMaterials
      contextRef="c2"
      id="hidden-fact-297"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:AllowanceForInventoryValuationAndObsolescenceLoss
      contextRef="c2"
      id="hidden-fact-298"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:InventoryGross
      contextRef="c2"
      id="hidden-fact-299"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:EquityMethodInvestments
      contextRef="c200"
      id="hidden-fact-300"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:EquityMethodInvestments
      contextRef="c409"
      id="hidden-fact-301"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:EquityMethodInvestments
      contextRef="c202"
      id="hidden-fact-302"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:EquityMethodInvestments
      contextRef="c410"
      id="hidden-fact-303"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="c415"
      id="hidden-fact-304"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod
      contextRef="c418"
      id="hidden-fact-305"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:GainLossOnSalesOfLoansNet
      contextRef="c420"
      id="hidden-fact-306"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:GainLossOnSalesOfLoansNet
      contextRef="c421"
      id="hidden-fact-307"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:GrossProfit
      contextRef="c420"
      id="hidden-fact-308"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:GrossProfit
      contextRef="c421"
      id="hidden-fact-309"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod
      contextRef="c420"
      id="hidden-fact-310"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod
      contextRef="c421"
      id="hidden-fact-311"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:IncomeLossFromEquityMethodInvestments
      contextRef="c14"
      id="hidden-fact-312"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AccountsReceivableNet
      contextRef="c535"
      id="hidden-fact-313"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:OtherReceivablesNetCurrent
      contextRef="c539"
      id="hidden-fact-314"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:OtherReceivablesNetCurrent
      contextRef="c6"
      id="hidden-fact-315"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:DueFromRelatedPartiesNoncurrents
      contextRef="c541"
      id="hidden-fact-316"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:DueFromRelatedPartiesNoncurrents
      contextRef="c503"
      id="hidden-fact-317"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:DueFromRelatedPartiesNoncurrents
      contextRef="c543"
      id="hidden-fact-318"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent
      contextRef="c545"
      id="hidden-fact-319"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent
      contextRef="c547"
      id="hidden-fact-320"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:CurrentFederalTaxExpenseBenefit
      contextRef="c14"
      id="hidden-fact-321"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:CurrentFederalTaxExpenseBenefit
      contextRef="c15"
      id="hidden-fact-322"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:CurrentForeignTaxExpenseBenefit
      contextRef="c14"
      id="hidden-fact-323"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:CurrentForeignTaxExpenseBenefit
      contextRef="c15"
      id="hidden-fact-324"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:DeferredFederalIncomeTaxExpenseBenefit
      contextRef="c14"
      id="hidden-fact-325"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:DeferredFederalIncomeTaxExpenseBenefit
      contextRef="c15"
      id="hidden-fact-326"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit
      contextRef="c14"
      id="hidden-fact-327"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit
      contextRef="c15"
      id="hidden-fact-328"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:InvestmentTaxCredit
      contextRef="c14"
      id="hidden-fact-329"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:OperatingLeaseLiability
      contextRef="c5"
      id="hidden-fact-330"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:OtherAssetsMiscellaneousNoncurrent
      contextRef="c5"
      id="hidden-fact-331"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod
      contextRef="c354"
      id="hidden-fact-332"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice
      contextRef="c354"
      id="hidden-fact-333"
      unitRef="usdPershares"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost
      contextRef="c14"
      id="hidden-fact-334"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost
      contextRef="c15"
      id="hidden-fact-335"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:OperatingLeasesFutureMinimumPaymentDueThereAfter
      contextRef="c2"
      id="hidden-fact-336"
      unitRef="usd"
      xsi:nil="true"/>
    <dei:AmendmentFlag contextRef="c0" id="ixv-33526">true</dei:AmendmentFlag>
    <dei:EntityCentralIndexKey contextRef="c0" id="ixv-33527">0001173313</dei:EntityCentralIndexKey>
    <link:footnoteLink
      xlink:role="http://www.xbrl.org/2003/role/link"
      xlink:type="extended">
        <link:loc
          xlink:href="#ix_17_fact"
          xlink:label="ix_17_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_9_fact"
          xlink:label="ix_9_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_10_fact"
          xlink:label="ix_10_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_14_fact"
          xlink:label="ix_14_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_8_fact"
          xlink:label="ix_8_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_12_fact"
          xlink:label="ix_12_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_13_fact"
          xlink:label="ix_13_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_16_fact"
          xlink:label="ix_16_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_0_fact"
          xlink:label="ix_0_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_11_fact"
          xlink:label="ix_11_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_4_fact"
          xlink:label="ix_4_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_15_fact"
          xlink:label="ix_15_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_5_fact"
          xlink:label="ix_5_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_3_fact"
          xlink:label="ix_3_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-11"
          xlink:label="hidden-fact-11"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_7_fact"
          xlink:label="ix_7_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-10"
          xlink:label="hidden-fact-10"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_1_fact"
          xlink:label="ix_1_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_2_fact"
          xlink:label="ix_2_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_6_fact"
          xlink:label="ix_6_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_0_footnote" xlink:label="ix_0_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US"><xhtml:span style="font-size: 10pt">Prior period results have been adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_17_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_9_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_10_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_14_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_8_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_12_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_13_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_16_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_0_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_11_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_4_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_15_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_5_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_3_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-11"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_7_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-10"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_1_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_2_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_6_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_24_fact"
          xlink:label="ix_24_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-24"
          xlink:label="hidden-fact-24"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-33"
          xlink:label="hidden-fact-33"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-27"
          xlink:label="hidden-fact-27"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-35"
          xlink:label="hidden-fact-35"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_20_fact"
          xlink:label="ix_20_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-36"
          xlink:label="hidden-fact-36"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_18_fact"
          xlink:label="ix_18_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-34"
          xlink:label="hidden-fact-34"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-26"
          xlink:label="hidden-fact-26"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_23_fact"
          xlink:label="ix_23_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_22_fact"
          xlink:label="ix_22_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_19_fact"
          xlink:label="ix_19_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_21_fact"
          xlink:label="ix_21_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_25_fact"
          xlink:label="ix_25_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-25"
          xlink:label="hidden-fact-25"
          xlink:type="locator"/>
        <link:footnote id="ix_1_footnote" xlink:label="ix_1_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US"><xhtml:span style="font-size: 10pt">Prior period results have been
adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_24_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-24"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-33"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-27"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-35"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_20_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-36"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_18_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-34"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-26"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_23_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_22_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_19_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_21_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_25_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-25"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_33_fact"
          xlink:label="ix_33_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_47_fact"
          xlink:label="ix_47_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_65_fact"
          xlink:label="ix_65_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_27_fact"
          xlink:label="ix_27_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_44_fact"
          xlink:label="ix_44_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_69_fact"
          xlink:label="ix_69_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_54_fact"
          xlink:label="ix_54_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_38_fact"
          xlink:label="ix_38_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_46_fact"
          xlink:label="ix_46_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_76_fact"
          xlink:label="ix_76_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_36_fact"
          xlink:label="ix_36_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_63_fact"
          xlink:label="ix_63_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_37_fact"
          xlink:label="ix_37_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_39_fact"
          xlink:label="ix_39_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_56_fact"
          xlink:label="ix_56_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_50_fact"
          xlink:label="ix_50_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_64_fact"
          xlink:label="ix_64_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_66_fact"
          xlink:label="ix_66_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_34_fact"
          xlink:label="ix_34_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_67_fact"
          xlink:label="ix_67_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_74_fact"
          xlink:label="ix_74_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_40_fact"
          xlink:label="ix_40_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_45_fact"
          xlink:label="ix_45_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_57_fact"
          xlink:label="ix_57_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_52_fact"
          xlink:label="ix_52_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_75_fact"
          xlink:label="ix_75_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_31_fact"
          xlink:label="ix_31_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_49_fact"
          xlink:label="ix_49_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_59_fact"
          xlink:label="ix_59_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_61_fact"
          xlink:label="ix_61_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_29_fact"
          xlink:label="ix_29_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_26_fact"
          xlink:label="ix_26_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_53_fact"
          xlink:label="ix_53_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_68_fact"
          xlink:label="ix_68_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_71_fact"
          xlink:label="ix_71_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_51_fact"
          xlink:label="ix_51_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_28_fact"
          xlink:label="ix_28_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_60_fact"
          xlink:label="ix_60_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_35_fact"
          xlink:label="ix_35_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_30_fact"
          xlink:label="ix_30_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_42_fact"
          xlink:label="ix_42_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_72_fact"
          xlink:label="ix_72_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_32_fact"
          xlink:label="ix_32_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_70_fact"
          xlink:label="ix_70_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_58_fact"
          xlink:label="ix_58_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_48_fact"
          xlink:label="ix_48_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_73_fact"
          xlink:label="ix_73_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_78_fact"
          xlink:label="ix_78_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_55_fact"
          xlink:label="ix_55_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_43_fact"
          xlink:label="ix_43_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_41_fact"
          xlink:label="ix_41_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_77_fact"
          xlink:label="ix_77_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_62_fact"
          xlink:label="ix_62_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_2_footnote" xlink:label="ix_2_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US"><xhtml:span style="font-size: 10pt">Prior period results have been adjusted to reflect the 1-for-10 reverse stock split effected on July 25, 2023.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_33_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_47_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_65_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_27_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_44_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_69_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_54_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_38_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_46_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_76_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_36_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_63_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_37_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_39_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_56_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_50_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_64_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_66_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_34_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_67_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_74_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_40_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_45_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_57_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_52_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_75_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_31_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_49_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_59_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_61_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_29_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_26_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_53_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_68_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_71_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_51_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_28_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_60_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_35_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_30_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_42_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_72_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_32_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_70_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_58_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_48_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_73_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_78_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_55_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_43_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_41_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_77_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_62_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
    </link:footnoteLink>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
